Since 2014
Contingency Factors Influencing MAS Design of Manufacturing Firms in Malaysia
Asian Journal of Accounting and Governance
View Archive Info| Field | Value | |
| Title |
Contingency Factors Influencing MAS Design of Manufacturing Firms in Malaysia
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| Creator |
Ern, Siow Yung
Abdullah, Amalina; Fakulti Ekonomi dan Pengurusan Universiti Putra Malaysia Yau, Foong Soon; Putra Business School |
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| Subject |
Contingency theory; management accounting system design
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| 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.
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| Publisher |
Penerbit UKM
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| Contributor |
—
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| Date |
2016-11-02
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://ejournal.ukm.my/ajac/article/view/10716
10.17576/AJAG-2016-07-01 |
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| Source |
Asian Journal of Accounting and Governance; Vol 7 (2016); 1-9
2180-3838 |
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| Language |
eng
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| Relation |
http://ejournal.ukm.my/ajac/article/view/10716/4861
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| Rights |
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
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