The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin
In exploring the management accounting practices of companies in Malaysia, two categories of companies were chosen: Malaysian-Owned and Multinational corporations (MNCs). The majority of the companies selected were either manufacturing-based or service-based. To assess the level of management accou...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Faculty of Accountancy
2003
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/11672/1/AJ_IBRAHIM%20KAMAL%20ABD%20RAHMAN%20NARJ%2003%201.pdf |
| _version_ | 1796899687760920576 |
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| author | Abd Rahman, Ibrahim Kamal Omar, Normah Zainal Abidin, Zubaidah |
| author_facet | Abd Rahman, Ibrahim Kamal Omar, Normah Zainal Abidin, Zubaidah |
| author_sort | Abd Rahman, Ibrahim Kamal |
| collection | UITM |
| description | In exploring the management accounting practices of companies in Malaysia, two categories of companies were chosen: Malaysian-Owned and Multinational corporations (MNCs). The majority of the companies selected were either
manufacturing-based or service-based. To assess the level of management accounting applications in these organizations, Akira's "Four-Phase" model was adopted. While a "drifting phase" connotes an extremely low level of application, the "integrated phase" on the other hand deliberately uses the latest management accounting approaches for strategic purposes. Management accounting techniques surveyed include the applications of traditional methods such as Standard Costing, Budgeting and Cost-Volume-Profit (CVP) and other integrated approaches such as Just-in-Time (JIT), Activity-Based-Costing (ABC), Benchmarking and Target Costing. |
| first_indexed | 2024-03-06T01:24:39Z |
| format | Article |
| id | oai:ir.uitm.edu.my:11672 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T01:24:39Z |
| publishDate | 2003 |
| publisher | Faculty of Accountancy |
| record_format | dspace |
| spelling | oai:ir.uitm.edu.my:116722016-09-09T11:02:33Z https://ir.uitm.edu.my/id/eprint/11672/ The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin Abd Rahman, Ibrahim Kamal Omar, Normah Zainal Abidin, Zubaidah Malaysia In exploring the management accounting practices of companies in Malaysia, two categories of companies were chosen: Malaysian-Owned and Multinational corporations (MNCs). The majority of the companies selected were either manufacturing-based or service-based. To assess the level of management accounting applications in these organizations, Akira's "Four-Phase" model was adopted. While a "drifting phase" connotes an extremely low level of application, the "integrated phase" on the other hand deliberately uses the latest management accounting approaches for strategic purposes. Management accounting techniques surveyed include the applications of traditional methods such as Standard Costing, Budgeting and Cost-Volume-Profit (CVP) and other integrated approaches such as Just-in-Time (JIT), Activity-Based-Costing (ABC), Benchmarking and Target Costing. Faculty of Accountancy 2003 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/11672/1/AJ_IBRAHIM%20KAMAL%20ABD%20RAHMAN%20NARJ%2003%201.pdf The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin. (2003) National Accounting Research Journal <https://ir.uitm.edu.my/view/publication/National_Accounting_Research_Journal/>, 1 (1). pp. 1-12. ISSN 1675-753X |
| spellingShingle | Malaysia Abd Rahman, Ibrahim Kamal Omar, Normah Zainal Abidin, Zubaidah The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin |
| title | The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin |
| title_full | The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin |
| title_fullStr | The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin |
| title_full_unstemmed | The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin |
| title_short | The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin |
| title_sort | applications of management accounting techniques in malaysian companies an industrial survey ibrahim kamal abd rahman normah omar and zubaidah zainal abidin |
| topic | Malaysia |
| url | https://ir.uitm.edu.my/id/eprint/11672/1/AJ_IBRAHIM%20KAMAL%20ABD%20RAHMAN%20NARJ%2003%201.pdf |
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