Management accounting and organizational change: An exploratory study in Malaysian manufacturing firms
Document Type
Journal Article
Publisher
Institute of Certified Management Accountants
Faculty
Faculty of Business and Law
School
School of Accounting, Finance and Economics
RAS ID
10180
Abstract
This study explores the changes as well as potential association among environmental factors, management accounting practices and organisational factors in Malaysian manufacturing companies in the Klang Valley. Results of the study showed that the majority of the responding companies have reacted positively to changes in competitive business environment and advanced manufacturing technology. Increased changes are also reported in management accounting practices and organisational factors (namely structure, strategy and performance). A positive significant association is found among all of the variables except for competitive environment and advanced manufacturing technologies with performance. This research provides useful insights into management accounting practises and organisational change in Malaysia
Access Rights
free_to_read
Comments
Tuanmat, T., Smith, G. M., & Djajadikerta, G. H. (2010). Management Accounting and Organizational Change: An Exploratory Study in Malaysian Manufacturing Firms. Journal of Applied Management Accounting Research, 8(2), 51-80. Available here