The relationship between the use of management accounting practices and the performance of Malaysian medium-sized enterprises

Ahmad, Kamilah and Mohamed Zabri, Shafie (2013) The relationship between the use of management accounting practices and the performance of Malaysian medium-sized enterprises. In: Proceedings the 2nd International Conference on Global Optimization and Its Applications 2013 (ICoGOIA 2013) , 28-29 August 2013, Melaka, Malaysia .

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Abstract

Research into management accounting practices (MAPs) suggests that MAPs have important roles in ensuring the efficiency in the management of the firm and may also improve performance. Despite the claims; there appears scarce empirical evidence to prove the positive associations of the use of MAPs in small and medium enterprises (SMEs). This research addresses the omission and report the findings derived from a survey of Malaysian firms in SME sector. In particular it aims to demonstrate a positive relationship between the use of MAPs and the performance of firms in SMEs sector. A postal questionnaire was conducted to 500 Malaysian medium-sized enterprises in manufacturing sector which elicited 110 useable responses. The data provide some evidence as to significant relationships between the use of MAPs and firm performance. Therefore it proves that MAPs play important roles in the management of SMEs especially to increase efficiency and effectiveness in their management process.

Item Type:Conference or Workshop Item (Paper)
Uncontrolled Keywords:management accounting practices; small and medium-sized enterprises (SMEs); manufacturing sector; firm performance; Malaysia
Subjects:H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:Faculty of Technology Management and Business > Department of Production and Operation
ID Code:4436
Deposited By:Normajihan Abd. Rahman
Deposited On:25 Oct 2013 11:11
Last Modified:21 Jan 2015 15:38

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