Contingency factors influencing MAS design of manufacturing firms in Malaysia

From a contingency framework, this paper empirically examines the relationship between decentralization, advanced manufacturing technology (AMT) and market competition on the adoption of sophisticated management accounting system (MAS) design among manufacturing firms in Malaysia. Using a structur...

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Main Authors:	Siow, Yung Ern, Amalina Abdullah, Foong, Soon Yau
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2016
Online Access:	http://journalarticle.ukm.my/10749/ http://journalarticle.ukm.my/10749/ http://journalarticle.ukm.my/10749/1/10716-43518-1-PB.pdf

id	ukm-10749
recordtype	eprints
spelling	ukm-107492017-10-09T09:21:48Z http://journalarticle.ukm.my/10749/ Contingency factors influencing MAS design of manufacturing firms in Malaysia Siow, Yung Ern Amalina Abdullah, Foong, Soon Yau From a contingency framework, this paper empirically examines the relationship between decentralization, advanced manufacturing technology (AMT) and market competition on the adoption of sophisticated management accounting system (MAS) design among manufacturing firms in Malaysia. Using a structured questionnaire and regression analysis, data from 137 manufacturing firms from Malaysia show that the sophistication of MAS adopted is significantly and positively related with AMT adoption and market competition. The findings suggests that the adoption of sophisticated MAS design is parallel with the adoption of advanced manufacturing innovations and is able to assist firms to cope with the changes in the business environment. However, a positive but insignificant relationship was observed in the relationship between decentralization and MAS design. These results have contributed to the management accounting change literature by suggesting that attempts by the MAS designers to improve the timeliness and the scope of the information are of particular relevance to the managers of the firm. Penerbit Universiti Kebangsaan Malaysia 2016 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/10749/1/10716-43518-1-PB.pdf Siow, Yung Ern and Amalina Abdullah, and Foong, Soon Yau (2016) Contingency factors influencing MAS design of manufacturing firms in Malaysia. Asian Journal of Accounting and Governance, 7 . pp. 1-9. ISSN 2180-3838 http://ejournal.ukm.my/ajac/issue/view/868/showToc
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	From a contingency framework, this paper empirically examines the relationship between decentralization, advanced manufacturing technology (AMT) and market competition on the adoption of sophisticated management accounting system (MAS) design among manufacturing firms in Malaysia. Using a structured questionnaire and regression analysis, data from 137 manufacturing firms from Malaysia show that the sophistication of MAS adopted is significantly and positively related with AMT adoption and market competition. The findings suggests that the adoption of sophisticated MAS design is parallel with the adoption of advanced manufacturing innovations and is able to assist firms to cope with the changes in the business environment. However, a positive but insignificant relationship was observed in the relationship between decentralization and MAS design. These results have contributed to the management accounting change literature by suggesting that attempts by the MAS designers to improve the timeliness and the scope of the information are of particular relevance to the managers of the firm.
format	Article
author	Siow, Yung Ern Amalina Abdullah, Foong, Soon Yau
spellingShingle	Siow, Yung Ern Amalina Abdullah, Foong, Soon Yau Contingency factors influencing MAS design of manufacturing firms in Malaysia
author_facet	Siow, Yung Ern Amalina Abdullah, Foong, Soon Yau
author_sort	Siow, Yung Ern
title	Contingency factors influencing MAS design of manufacturing firms in Malaysia
title_short	Contingency factors influencing MAS design of manufacturing firms in Malaysia
title_full	Contingency factors influencing MAS design of manufacturing firms in Malaysia
title_fullStr	Contingency factors influencing MAS design of manufacturing firms in Malaysia
title_full_unstemmed	Contingency factors influencing MAS design of manufacturing firms in Malaysia
title_sort	contingency factors influencing mas design of manufacturing firms in malaysia
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2016
url	http://journalarticle.ukm.my/10749/ http://journalarticle.ukm.my/10749/ http://journalarticle.ukm.my/10749/1/10716-43518-1-PB.pdf
first_indexed	2023-09-18T19:58:21Z
last_indexed	2023-09-18T19:58:21Z
_version_	1777406680840011776

Contingency factors influencing MAS design of manufacturing firms in Malaysia

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