Management accounting practices in Malaysia: a qualitative enquiry

The conventional wisdom of the obsoleteness of traditional management accounting tools and appropriateness of the contemporary ones has not been empirically established. Several studies have been conducted to ascertain the reasons for such unexpected findings. However, these studies are majorly surv...

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Main Authors:	Annuar, Hairul Azlan, Salihu, Ibrahim Aramide
Format:	Conference or Workshop Item
Language:	English
Published:	2014
Subjects:	HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/41189/ http://irep.iium.edu.my/41189/ http://irep.iium.edu.my/41189/1/Conference_IMAC7.pdf

id	iium-41189
recordtype	eprints
spelling	iium-411892015-03-30T06:46:06Z http://irep.iium.edu.my/41189/ Management accounting practices in Malaysia: a qualitative enquiry Annuar, Hairul Azlan Salihu, Ibrahim Aramide HF5601 Accounting. Bookkeeping The conventional wisdom of the obsoleteness of traditional management accounting tools and appropriateness of the contemporary ones has not been empirically established. Several studies have been conducted to ascertain the reasons for such unexpected findings. However, these studies are majorly survey based approaches and there are calls for more rigorous qualitative investigations. This study answers these calls by qualitatively investigating the management accounting practices of ten companies listed on Bursa Malaysia. These companies comprised of foreign and local ones, and also large and small ones. The use of both tools was documented in all the sampled companies. One major reason for this, unveiled in this study, is non-suitability of most of contemporary tools given the environment where they developed. It was recommended that the contemporary tools be implemented using cautious steps of adaptation rather that direct adoption. 2014 Conference or Workshop Item NonPeerReviewed application/pdf en http://irep.iium.edu.my/41189/1/Conference_IMAC7.pdf Annuar, Hairul Azlan and Salihu, Ibrahim Aramide (2014) Management accounting practices in Malaysia: a qualitative enquiry. In: International Management Accounting Conference 7 (IMAC VII), 2nd-3rd December 2014, Bangi Equatorial Hotel Kuala Lumpur Malaysia. (Unpublished) http://conference.ukm.my/IMAC7/IMAC7/paper/view/2253
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5601 Accounting. Bookkeeping
spellingShingle	HF5601 Accounting. Bookkeeping Annuar, Hairul Azlan Salihu, Ibrahim Aramide Management accounting practices in Malaysia: a qualitative enquiry
description	The conventional wisdom of the obsoleteness of traditional management accounting tools and appropriateness of the contemporary ones has not been empirically established. Several studies have been conducted to ascertain the reasons for such unexpected findings. However, these studies are majorly survey based approaches and there are calls for more rigorous qualitative investigations. This study answers these calls by qualitatively investigating the management accounting practices of ten companies listed on Bursa Malaysia. These companies comprised of foreign and local ones, and also large and small ones. The use of both tools was documented in all the sampled companies. One major reason for this, unveiled in this study, is non-suitability of most of contemporary tools given the environment where they developed. It was recommended that the contemporary tools be implemented using cautious steps of adaptation rather that direct adoption.
format	Conference or Workshop Item
author	Annuar, Hairul Azlan Salihu, Ibrahim Aramide
author_facet	Annuar, Hairul Azlan Salihu, Ibrahim Aramide
author_sort	Annuar, Hairul Azlan
title	Management accounting practices in Malaysia: a qualitative enquiry
title_short	Management accounting practices in Malaysia: a qualitative enquiry
title_full	Management accounting practices in Malaysia: a qualitative enquiry
title_fullStr	Management accounting practices in Malaysia: a qualitative enquiry
title_full_unstemmed	Management accounting practices in Malaysia: a qualitative enquiry
title_sort	management accounting practices in malaysia: a qualitative enquiry
publishDate	2014
url	http://irep.iium.edu.my/41189/ http://irep.iium.edu.my/41189/ http://irep.iium.edu.my/41189/1/Conference_IMAC7.pdf
first_indexed	2023-09-18T20:59:00Z
last_indexed	2023-09-18T20:59:00Z
_version_	1777410497033797632

Management accounting practices in Malaysia: a qualitative enquiry

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