Title

Management Accounting and Organizational Change: An Exploratory Study in Malaysian Manufacturing Firms

Document Type

Journal Article

Publisher

Institute of Certified Management Accountants

Faculty

Business and Law

School

Accounting, Finance and Economics

RAS ID

10180

Comments

This article was originally published as: 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. Original article available here

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

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