research-abstracts.page.titleprefix
Adoption and diffusion of management accounting practices : an exploratory study of Malaysian SMEs

dc.date.accessioned 2022-11-10T19:11:35Z
dc.date.available 2022-11-10T19:11:35Z
dc.date.copyright Items in this repository are protected by copyright, with all rights reserved, unless otherwise indicated.
dc.description 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
dc.description (2) whether the traditional management accounting tools are still widely used among the SMEs
dc.description 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.
dc.description Full text access : Research & development Centre, Taylor’s University, Malaysia (e-mail: GTDLSRnD@taylors.edu.my)
dc.identifier.uri https://irepo.taylors.edu.my/handle/123456789/479
dc.subject Managerial accounting–Malaysia
dc.subject Cost accounting--Malaysia
dc.subject Activity-based costing–Malaysia
dc.subject Small business--Accounting
dc.title Adoption and diffusion of management accounting practices : an exploratory study of Malaysian SMEs
dspace.entity.type Research-Abstracts
local.identifiers vital:365
local.identifiers valet-20130626-142946
local.language English
local.school Taylor's Business School
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