Tables 4 and 5 provide a snapshot of the use of standard
costing tools in Dubai. The results of the earlier
studies by Sulaiman, Guilding, and Drury, which
focused on industrial firms, are also reported for comparison
purposes. We found that the results for the
industrial-sector companies in Dubai (77%) is consistent
with those of the other countries studied (73%-76%) but is moderate in contrast with our results for the
service sector, implying that standard costing has not
become obsolete among either industrial or service
companies in Dubai.