Conceptual Model of Budgetary Activity on Firms Performance: Malaysian SMEs Case Study
This study examines the relationship of management accounting budgetary activities impacting on firm’s performance. The purpose of this paper is to provide evidence on how budgetary goals influencing a firm’s performance outcomes, whether positively or negatively. The result also demonstrated that t...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universiti Malaya
2014-12-01
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| Series: | Asian Journal of Accounting Perspectives |
| Subjects: | |
| Online Access: | https://ajap.um.edu.my/article/view/3690 |
| _version_ | 1819242314539728896 |
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| author | PDF Published Dec 1, 2014 Main Article Content Edward Wong Sek Khin Cheok Mui Yee Kamisah Ismail |
| author_facet | PDF Published Dec 1, 2014 Main Article Content Edward Wong Sek Khin Cheok Mui Yee Kamisah Ismail |
| author_sort | PDF Published Dec 1, 2014 Main Article Content Edward Wong Sek Khin |
| collection | DOAJ |
| description | This study examines the relationship of management accounting budgetary activities impacting on firm’s performance. The purpose of this paper is to provide evidence on how budgetary goals influencing a firm’s performance outcomes, whether positively or negatively. The result also demonstrated that the improvement of the budgetary control system would be essential for obtaining an accurate budget. Therefore, it is possible that budget makers in firms are likely to provide decision-makers with a basis for measuring efficiency, identifying problems, and controlling costs. It also serves as a control tool for evaluating the performance of the members of an organization. |
| first_indexed | 2024-12-23T14:37:50Z |
| format | Article |
| id | doaj.art-f8d0588daa5e4ccea80dfc058b425a6a |
| institution | Directory Open Access Journal |
| issn | 2672-7293 0128-0384 |
| language | English |
| last_indexed | 2024-12-23T14:37:50Z |
| publishDate | 2014-12-01 |
| publisher | Universiti Malaya |
| record_format | Article |
| series | Asian Journal of Accounting Perspectives |
| spelling | doaj.art-f8d0588daa5e4ccea80dfc058b425a6a2022-12-21T17:43:18ZengUniversiti MalayaAsian Journal of Accounting Perspectives2672-72930128-03842014-12-01711327Conceptual Model of Budgetary Activity on Firms Performance: Malaysian SMEs Case Study PDF Published Dec 1, 2014 Main Article Content Edward Wong Sek Khin0Cheok Mui Yee1Kamisah Ismail2Faculty of Business and Accountancy, University of MalayaFaculty of Business and Accountancy, University of MalayaFaculty of Business and Accountancy, University of Malaya This study examines the relationship of management accounting budgetary activities impacting on firm’s performance. The purpose of this paper is to provide evidence on how budgetary goals influencing a firm’s performance outcomes, whether positively or negatively. The result also demonstrated that the improvement of the budgetary control system would be essential for obtaining an accurate budget. Therefore, it is possible that budget makers in firms are likely to provide decision-makers with a basis for measuring efficiency, identifying problems, and controlling costs. It also serves as a control tool for evaluating the performance of the members of an organization.https://ajap.um.edu.my/article/view/3690budgetary goalbudgetary participationbudgetary evaluation |
| spellingShingle | PDF Published Dec 1, 2014 Main Article Content Edward Wong Sek Khin Cheok Mui Yee Kamisah Ismail Conceptual Model of Budgetary Activity on Firms Performance: Malaysian SMEs Case Study Asian Journal of Accounting Perspectives budgetary goal budgetary participation budgetary evaluation |
| title | Conceptual Model of Budgetary Activity on Firms Performance: Malaysian SMEs Case Study |
| title_full | Conceptual Model of Budgetary Activity on Firms Performance: Malaysian SMEs Case Study |
| title_fullStr | Conceptual Model of Budgetary Activity on Firms Performance: Malaysian SMEs Case Study |
| title_full_unstemmed | Conceptual Model of Budgetary Activity on Firms Performance: Malaysian SMEs Case Study |
| title_short | Conceptual Model of Budgetary Activity on Firms Performance: Malaysian SMEs Case Study |
| title_sort | conceptual model of budgetary activity on firms performance malaysian smes case study |
| topic | budgetary goal budgetary participation budgetary evaluation |
| url | https://ajap.um.edu.my/article/view/3690 |
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