Factors explaining the extent of use of management accounting practices in Malaysian medium firms
There is little recent empirical research relating to what factors affected the use of specific management accounting practices in SMEs context. This research addresses the omission and report the findings derived from a survey of Malaysian firms in SME sector. Based on the 110 Malaysian mediu...
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| Format: | Conference or Workshop Item |
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| Online Access: | http://eprints.uthm.edu.my/3350/ http://eprints.uthm.edu.my/3350/1/kamilah_ahmad_(FPTP).pdf |
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| Summary: | There is little recent empirical research relating to
what factors affected the use of specific
management accounting practices in SMEs context.
This research addresses the omission and report the
findings derived from a survey of Malaysian firms
in SME sector. Based on the 110 Malaysian
medium firms in the manufacturing sector, the
study indicates that size of the firm, intensity of
market competition; commitment of
owner/manager of firm and advanced
manufacturing technology (AMT) have significant
influence on the use of certain management
accounting practices i.e costing system and
performance evaluation system. The some use of
more sophisticated MAPs (decision support system
and strategic management accounting) is largely
associated with the commitment of owner/manager.
This research provides support for a contingency
based explanation for the extent of use of MAPs
and identifies new variable such as commitment of
owner/manager as one of a key factor that affect the
extent of use of management accounting practices
in Malaysian medium firms. |
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