Management accounting practices in selected Asian countries: A review of the literature

Traditional management accounting techniques such as standard costing and variance analysis, traditional budgeting and cost volume profit analysis are said to be less useful in the present manufacturing environment. To succeed in the present dynamic business environment,tools or strategies such as J...

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Main Authors:	Sulaiman, Maliah, Nik Ahmad, Nik Nazli, Mohd Alwi, Norhayati
Format:	Article
Language:	English English
Published:	Emerald Group Publishing Limited 2004
Subjects:	HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/59269/ http://irep.iium.edu.my/59269/ http://irep.iium.edu.my/59269/ http://irep.iium.edu.my/59269/1/Management_accounting_practices_in_selec.pdf http://irep.iium.edu.my/59269/7/59269-Management%20accounting%20practices%20in%20selected%20Asian%20countries_SCOPUS.pdf

id	iium-59269
recordtype	eprints
spelling	iium-592692017-11-14T08:13:57Z http://irep.iium.edu.my/59269/ Management accounting practices in selected Asian countries: A review of the literature Sulaiman, Maliah Nik Ahmad, Nik Nazli Mohd Alwi, Norhayati HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping Traditional management accounting techniques such as standard costing and variance analysis, traditional budgeting and cost volume profit analysis are said to be less useful in the present manufacturing environment. To succeed in the present dynamic business environment,tools or strategies such as JIT, ABC, TQM, process re-engineering, life cycle assessment and target costing would greatly enhance the ability of corporations to meet global competition. Through a literature review, this study examines the extent to which traditional and contemporary management accounting tools are being used in four Asian countries: Singapore, Malaysia, China and India. Overall, the evidence reviewed suggests that the use of contemporary management accounting tools is lacking in the four countries. The use of traditional management accounting techniques remains strong. The paper concludes with various recommendations for future research, the most important of which is the need for future studies to be grounded in theory. Emerald Group Publishing Limited 2004 Article PeerReviewed application/pdf en http://irep.iium.edu.my/59269/1/Management_accounting_practices_in_selec.pdf application/pdf en http://irep.iium.edu.my/59269/7/59269-Management%20accounting%20practices%20in%20selected%20Asian%20countries_SCOPUS.pdf Sulaiman, Maliah and Nik Ahmad, Nik Nazli and Mohd Alwi, Norhayati (2004) Management accounting practices in selected Asian countries: A review of the literature. Managerial Auditing Journal, 19 (4). pp. 493-508. ISSN 0268-6902 http://www.emeraldinsight.com/doi/abs/10.1108/02686900410530501 10.1108/02686900410530501
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English
topic	HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping
spellingShingle	HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping Sulaiman, Maliah Nik Ahmad, Nik Nazli Mohd Alwi, Norhayati Management accounting practices in selected Asian countries: A review of the literature
description	Traditional management accounting techniques such as standard costing and variance analysis, traditional budgeting and cost volume profit analysis are said to be less useful in the present manufacturing environment. To succeed in the present dynamic business environment,tools or strategies such as JIT, ABC, TQM, process re-engineering, life cycle assessment and target costing would greatly enhance the ability of corporations to meet global competition. Through a literature review, this study examines the extent to which traditional and contemporary management accounting tools are being used in four Asian countries: Singapore, Malaysia, China and India. Overall, the evidence reviewed suggests that the use of contemporary management accounting tools is lacking in the four countries. The use of traditional management accounting techniques remains strong. The paper concludes with various recommendations for future research, the most important of which is the need for future studies to be grounded in theory.
format	Article
author	Sulaiman, Maliah Nik Ahmad, Nik Nazli Mohd Alwi, Norhayati
author_facet	Sulaiman, Maliah Nik Ahmad, Nik Nazli Mohd Alwi, Norhayati
author_sort	Sulaiman, Maliah
title	Management accounting practices in selected Asian countries: A review of the literature
title_short	Management accounting practices in selected Asian countries: A review of the literature
title_full	Management accounting practices in selected Asian countries: A review of the literature
title_fullStr	Management accounting practices in selected Asian countries: A review of the literature
title_full_unstemmed	Management accounting practices in selected Asian countries: A review of the literature
title_sort	management accounting practices in selected asian countries: a review of the literature
publisher	Emerald Group Publishing Limited
publishDate	2004
url	http://irep.iium.edu.my/59269/ http://irep.iium.edu.my/59269/ http://irep.iium.edu.my/59269/ http://irep.iium.edu.my/59269/1/Management_accounting_practices_in_selec.pdf http://irep.iium.edu.my/59269/7/59269-Management%20accounting%20practices%20in%20selected%20Asian%20countries_SCOPUS.pdf
first_indexed	2023-09-18T21:23:57Z
last_indexed	2023-09-18T21:23:57Z
_version_	1777412066287550464

Management accounting practices in selected Asian countries: A review of the literature

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