Adoption and diffusion of management accounting practices : an exploratory study of Malaysian SMEs
Adoption and diffusion of management accounting practices : an exploratory study of Malaysian SMEs
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Abstract : Globalization has brought many changes for both developed and developing countries. Over the years, Small and Medium Enterprises (SMEs) in Malaysia have evolved to become key suppliers and service providers to large corporations. Hence, the development of diverse and competitive SMEs is crucial for creating economic resilience and contributing towards growth. One of the most important tools in improving the efficiency of a company’s operation is to employ management accounting systems or tools. The purposes of the present study are to examine (1) the change in adoption of the management accounting tools within the last five years
(2) whether the traditional management accounting tools are still widely used among the SMEs
and (3) the adoption and diffusion of the contemporary management accounting tools by the SMEs. In addition, the findings can provide a basis for identifying the training needs of SMEs in management accounting skills, systems, strategies and structures.
Full text access : Research & development Centre, Taylor’s University, Malaysia (e-mail: GTDLSRnD@taylors.edu.my)
(2) whether the traditional management accounting tools are still widely used among the SMEs
and (3) the adoption and diffusion of the contemporary management accounting tools by the SMEs. In addition, the findings can provide a basis for identifying the training needs of SMEs in management accounting skills, systems, strategies and structures.
Full text access : Research & development Centre, Taylor’s University, Malaysia (e-mail: GTDLSRnD@taylors.edu.my)
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Adoption and diffusion of management accounting practices : an exploratory study of Malaysian SMEs
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Abstract : Globalization has brought many changes for both developed and developing countries. Over the years, Small and Medium Enterprises (SMEs) in Malaysia have evolved to become key suppliers and service providers to large corporations. Hence, the development of diverse and competitive SMEs is crucial for creating economic resilience and contributing towards growth. One of the most important tools in improving the efficiency of a company’s operation is to employ management accounting systems or tools. The purposes of the present study are to examine (1) the change in adoption of the management accounting tools within the last five years
(2) whether the traditional management accounting tools are still widely used among the SMEs
and (3) the adoption and diffusion of the contemporary management accounting tools by the SMEs. In addition, the findings can provide a basis for identifying the training needs of SMEs in management accounting skills, systems, strategies and structures.
Full text access : Research & development Centre, Taylor’s University, Malaysia (e-mail: GTDLSRnD@taylors.edu.my)
(2) whether the traditional management accounting tools are still widely used among the SMEs
and (3) the adoption and diffusion of the contemporary management accounting tools by the SMEs. In addition, the findings can provide a basis for identifying the training needs of SMEs in management accounting skills, systems, strategies and structures.
Full text access : Research & development Centre, Taylor’s University, Malaysia (e-mail: GTDLSRnD@taylors.edu.my)
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Managerial accounting–Malaysia
Cost accounting--Malaysia
Activity-based costing–Malaysia
Small business--Accounting
Cost accounting--Malaysia
Activity-based costing–Malaysia
Small business--Accounting
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Taylor's Business School