Determinants of management accounting Control system in Malaysian manufacturing companies
This study examines the level of changes in management accounting practices (MAP)in Malaysian manufacturing companies and investigates the factors determining the change in management accounting and control systems (MACS). The data are collected using a mailed questionnaire survey to manufacturing c...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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2010
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| Online Access: | http://journalarticle.ukm.my/1793/1/abstract-tuan-2010-1.pdf |
| _version_ | 1796927422496505856 |
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| author | Tuan Zainun Tuan Mat, Malcolm Smith, Hadrian Djajadikerta, |
| author_facet | Tuan Zainun Tuan Mat, Malcolm Smith, Hadrian Djajadikerta, |
| author_sort | Tuan Zainun Tuan Mat, |
| collection | UKM |
| description | This study examines the level of changes in management accounting practices (MAP)in Malaysian manufacturing companies and investigates the factors determining the change in management accounting and control systems (MACS). The data are collected using a mailed questionnaire survey to manufacturing companies in Klang Valley. Results of this study showed that, the level of management accounting practices in Malaysian manufacturing companies were consistent with the International Federation of Accountants (IFAC) frameworks on the management accounting evolution. The results also identified technological advancement and strategic change as important predictors of change in MACS. Taken together, these research outcomes make an incremental contribution to the existing management accounting change literature by providing useful insights into our knowledge of management accounting innovation specifically for developing economies |
| first_indexed | 2024-03-06T03:44:00Z |
| format | Article |
| id | ukm.eprints-1793 |
| institution | Universiti Kebangsaan Malaysia |
| language | English |
| last_indexed | 2024-03-06T03:44:00Z |
| publishDate | 2010 |
| record_format | dspace |
| spelling | ukm.eprints-17932016-12-14T06:30:16Z http://journalarticle.ukm.my/1793/ Determinants of management accounting Control system in Malaysian manufacturing companies Tuan Zainun Tuan Mat, Malcolm Smith, Hadrian Djajadikerta, This study examines the level of changes in management accounting practices (MAP)in Malaysian manufacturing companies and investigates the factors determining the change in management accounting and control systems (MACS). The data are collected using a mailed questionnaire survey to manufacturing companies in Klang Valley. Results of this study showed that, the level of management accounting practices in Malaysian manufacturing companies were consistent with the International Federation of Accountants (IFAC) frameworks on the management accounting evolution. The results also identified technological advancement and strategic change as important predictors of change in MACS. Taken together, these research outcomes make an incremental contribution to the existing management accounting change literature by providing useful insights into our knowledge of management accounting innovation specifically for developing economies 2010 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/1793/1/abstract-tuan-2010-1.pdf Tuan Zainun Tuan Mat, and Malcolm Smith, and Hadrian Djajadikerta, (2010) Determinants of management accounting Control system in Malaysian manufacturing companies. Asian Journal of Accounting and Governance, 1 . http://www.ukm.my/fep |
| spellingShingle | Tuan Zainun Tuan Mat, Malcolm Smith, Hadrian Djajadikerta, Determinants of management accounting Control system in Malaysian manufacturing companies |
| title | Determinants of management accounting Control
system in Malaysian manufacturing companies |
| title_full | Determinants of management accounting Control
system in Malaysian manufacturing companies |
| title_fullStr | Determinants of management accounting Control
system in Malaysian manufacturing companies |
| title_full_unstemmed | Determinants of management accounting Control
system in Malaysian manufacturing companies |
| title_short | Determinants of management accounting Control
system in Malaysian manufacturing companies |
| title_sort | determinants of management accounting control system in malaysian manufacturing companies |
| url | http://journalarticle.ukm.my/1793/1/abstract-tuan-2010-1.pdf |
| work_keys_str_mv | AT tuanzainuntuanmat determinantsofmanagementaccountingcontrolsysteminmalaysianmanufacturingcompanies AT malcolmsmith determinantsofmanagementaccountingcontrolsysteminmalaysianmanufacturingcompanies AT hadriandjajadikerta determinantsofmanagementaccountingcontrolsysteminmalaysianmanufacturingcompanies |