Factors explaining the use of management accounting practices in Malaysian medium-sized firms
The purpose of this paper is to investigate factors that affect the use of management accounting practices (MAPs) in Malaysian medium-sized firms in manufacturing sector. Design/methodology/approach – A quantitative research design involving the use of postal questionnaire was carried out to investi...
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| Format: | Article |
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Emerald Group Publishing
2015
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| Online Access: | http://dx.doi.org/10.1108/JSBED-04-2012-0057 http://dx.doi.org/10.1108/JSBED-04-2012-0057 http://eprints.uthm.edu.my/7688/3/Kamilah_Ahmad_U_%2D_Copy.pdf |
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| Summary: | The purpose of this paper is to investigate factors that affect the use of management
accounting practices (MAPs) in Malaysian medium-sized firms in manufacturing sector.
Design/methodology/approach – A quantitative research design involving the use of postal
questionnaire was carried out to investigate the influences of key contingent factors on MAPs. The
survey was conducted to 500 Malaysian medium-sized firms in manufacturing sector which elicited
110 useable responses.
Findings – The results indicates that size of the firm, intensity of market competition, commitment of
owner/manager of firm and advanced manufacturing technology have significant influences on the use
of certain MAPs. Thus the research provides support for a contingency-based explanation for the 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 MAPs in smaller firms.
Research limitations/implications – The research focused on medium-sized firms inmanufacturing
sector. Therefore the empirical research results may lack generalizability to the overall Malaysian small
and medium-sized enterprises (SMEs). Future study might investigate whether there is a variation of the
significant contingent factors in medium-sized firms across economies.
Practical implications – This research fills in the significant research gap and provides a start for
further research into MAPs among SMEs based on a contingency approach.
Social implications – The results contribute to a better understanding of the factors underlying the
development of MAPs among smaller firms.
Originality/value – The paper discusses key contingency factors influencing MAPs in larger firms
and SMEs and how these factors could affect the use of MAPs in smaller firms’ context. |
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