Title

Determinants of management accounting control system in Malaysian manufacturing Companies

Document Type

Journal Article

Publisher

Malaysian Accountancy Research and Education Foundation (MAREF)

Faculty

Business and Law

School

Accounting, Finance and Economics

RAS ID

10113

Comments

This article was originally published as: TuanMat, Z., Smith, G. M., & Djajadikerta, G. H. (2010). Determinants of management control system in Malaysian manufacturing Companies. Asian Journal of Accounting and Governance, 1(1), 79-104.

Abstract

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.

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