As a result of the practical problems encountered, the study ultimately plays out as a pilot study. We discuss methodological issues and pitfalls that researchers should be aware of, and suggest some avenues for further research. The paper is structured as follows. In Section 2, we review the relevant research in non-Western countries, and Egypt in particular, with respect to (management) accounting practices and also from a methodological point of view. The research design is presented in Section 3. In Section 4, we present the empirical results. We close with a discussion of our findings