Determinants of management accounting Control system in Malaysian manufacturing companies

This study examines the level of changes in management accounting practices (MAP)in Malaysian manufacturing companies and investigates the factors determining the change in management accounting and control systems (MACS). The data are collected using a mailed questionnaire survey to manufacturing c...

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Main Authors:	Tuan Zainun Tuan Mat, Malcolm Smith, Hadrian Djajadikerta
Format:	Article
Language:	English
Published:	2010
Online Access:	http://journalarticle.ukm.my/1793/ http://journalarticle.ukm.my/1793/ http://journalarticle.ukm.my/1793/1/abstract-tuan-2010-1.pdf

id	ukm-1793
recordtype	eprints
spelling	ukm-17932016-12-14T06:30:16Z http://journalarticle.ukm.my/1793/ Determinants of management accounting Control system in Malaysian manufacturing companies Tuan Zainun Tuan Mat, Malcolm Smith, Hadrian Djajadikerta, This study examines the level of changes in management accounting practices (MAP)in Malaysian manufacturing companies and investigates the factors determining the change in management accounting and control systems (MACS). The data are collected using a mailed questionnaire survey to manufacturing companies in Klang Valley. Results of this study showed that, the level of management accounting practices in Malaysian manufacturing companies were consistent with the International Federation of Accountants (IFAC) frameworks on the management accounting evolution. The results also identified technological advancement and strategic change as important predictors of change in MACS. Taken together, these research outcomes make an incremental contribution to the existing management accounting change literature by providing useful insights into our knowledge of management accounting innovation specifically for developing economies 2010 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/1793/1/abstract-tuan-2010-1.pdf Tuan Zainun Tuan Mat, and Malcolm Smith, and Hadrian Djajadikerta, (2010) Determinants of management accounting Control system in Malaysian manufacturing companies. Asian Journal of Accounting and Governance, 1 . http://www.ukm.my/fep
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	This study examines the level of changes in management accounting practices (MAP)in Malaysian manufacturing companies and investigates the factors determining the change in management accounting and control systems (MACS). The data are collected using a mailed questionnaire survey to manufacturing companies in Klang Valley. Results of this study showed that, the level of management accounting practices in Malaysian manufacturing companies were consistent with the International Federation of Accountants (IFAC) frameworks on the management accounting evolution. The results also identified technological advancement and strategic change as important predictors of change in MACS. Taken together, these research outcomes make an incremental contribution to the existing management accounting change literature by providing useful insights into our knowledge of management accounting innovation specifically for developing economies
format	Article
author	Tuan Zainun Tuan Mat, Malcolm Smith, Hadrian Djajadikerta,
spellingShingle	Tuan Zainun Tuan Mat, Malcolm Smith, Hadrian Djajadikerta, Determinants of management accounting Control system in Malaysian manufacturing companies
author_facet	Tuan Zainun Tuan Mat, Malcolm Smith, Hadrian Djajadikerta,
author_sort	Tuan Zainun Tuan Mat,
title	Determinants of management accounting Control system in Malaysian manufacturing companies
title_short	Determinants of management accounting Control system in Malaysian manufacturing companies
title_full	Determinants of management accounting Control system in Malaysian manufacturing companies
title_fullStr	Determinants of management accounting Control system in Malaysian manufacturing companies
title_full_unstemmed	Determinants of management accounting Control system in Malaysian manufacturing companies
title_sort	determinants of management accounting control system in malaysian manufacturing companies
publishDate	2010
url	http://journalarticle.ukm.my/1793/ http://journalarticle.ukm.my/1793/ http://journalarticle.ukm.my/1793/1/abstract-tuan-2010-1.pdf
first_indexed	2023-09-18T19:34:19Z
last_indexed	2023-09-18T19:34:19Z
_version_	1777405169330290688

Determinants of management accounting Control system in Malaysian manufacturing companies

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