Determinants of management accounting change in Malaysian manufacturing companies

Authors

Tuan Tuan Mat, Edith Cowan University
George Smith, Edith Cowan UniversityFollow
Geri Djajadikerta, Edith Cowan UniversityFollow

Document Type

Conference Proceeding

Faculty

Faculty of Business and Law

School

School of Accounting, Finance and Economics

RAS ID

9218

Comments

Tuan Mat, T., Smith, G., & Djajadikerta, G. (2009). Determinants of Management Accounting Change in Malaysian Manufacturing Companies. In Proceedings of the International Management Accounting Conference. Kuala Lumpur, Malaysia: Universiti Kebangsaan Malaysia.

Abstract

This study examines the level of changes in management accounting practices in Malaysian manufacturing companies and investigates the factors determining the change in management accounting and control systems. 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 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.