Factors explaining the extent of use of management accounting practices in Malaysian medium firms

Ahmad, Kamilah Factors explaining the extent of use of management accounting practices in Malaysian medium firms. In: ASEAN Entrepreneurship Conference 2012 (AEC 2012), 5-6 November 2012, Kuala Lumpur .

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Abstract

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.

Item Type:Conference or Workshop Item (Paper)
Uncontrolled Keywords:management accounting practices; small and medium-sized enterprises (SMEs); manufacturing sector; Malaysia
Subjects:H Social Sciences > HF Commerce
Divisions:Faculty of Technology Management, Business and Entrepreneurship > Department of Construction and Property Management
ID Code:3350
Deposited By:Ms Aryanti Ahmad
Deposited On:11 Dec 2012 10:43
Last Modified:11 Dec 2012 10:43

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