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The uptake of management accounting practices among Malaysian firms in SMEs sector

Ahmad, Kamilah and Mohamed Zabri, Shafie (2012) The uptake of management accounting practices among Malaysian firms in SMEs sector. In: International Conference of Technology Management, Business and Entrepreneurship 2012 (ICTMBE2012), 18-19 December 2012, Renaissance Hotel, Melaka, Malaysia.


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There have been the recent calls for additional research in order to enhance the understanding of the adoption of management accounting practices (MAPs) in small and medium sized enterprises (SMEs). This, allied to an increasing importance of SMEs around the world especially in developing countries, is the motivation for this research. This paper explores the uptake of a broad range of MAPs in 160 Malaysian SMEs firms in the manufacturing sector. The study finds that both Malaysian small and medium firms made extensive use of traditional MAPs and only selectively use modern MAPs such as non-financial performance measures related to internal processes and to customers. Results for all MAPs also indicate that a higher usage by medium firms as opposed to small firms. In most part of MAPs, medium firms adopted as twice as many small firms. The most significant differences relate to the use of decision support system and strategic management accounting. The employment of high qualified accounting staff by medium firms may as well lead the relatively higher uptake of MAPs by medium firms. Besides, the increased uptake of sophisticated management accounting practices by larger firms is in line with size being a contingent variable for explaining the use of such practices.

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 > HF5601 Accounting
Divisions: Faculty of Technology Management and Business > Department of Technology Management
Depositing User: Normajihan Abd. Rahman
Date Deposited: 20 Mar 2013 03:02
Last Modified: 21 Jan 2015 07:43
URI: http://eprints.uthm.edu.my/id/eprint/3437
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