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Determinants of Management Accounting Control System in Malaysian Manufacturing Companies

Asian Journal of Accounting and Governance

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Field Value
 
Title Determinants of Management Accounting Control System in Malaysian Manufacturing Companies
 
Creator Tuan Mat, Tuan Zainun
Smith, Malcolm
Djajadikerta, Handrian
 
Subject Management accounting and control systems; change; intensity of competition; advanced manufacturing technology; organizational structure; strategy; contingency theory
 
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.
 
Publisher Penerbit UKM
 
Contributor —
 
Date 2014-06-20
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.ukm.my/ajac/article/view/6547
 
Source Asian Journal of Accounting and Governance; Vol 1 (2010); 79-104
2180-3838
 
Language eng
 
Relation http://ejournal.ukm.my/ajac/article/view/6547/2823
 
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