Management accounting practices in Malaysia: a qualitative enquiry

Annuar, Hairul Azlan and Salihu, Ibrahim Aramide (2014) Management accounting practices in Malaysia: a qualitative enquiry. In: International Management Accounting Conference 7 (IMAC VII), 2nd-3rd December 2014, Bangi Equatorial Hotel Kuala Lumpur Malaysia. (Unpublished)

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Abstract

The conventional wisdom of the obsoleteness of traditional management accounting tools and appropriateness of the contemporary ones has not been empirically established. Several studies have been conducted to ascertain the reasons for such unexpected findings. However, these studies are majorly survey based approaches and there are calls for more rigorous qualitative investigations. This study answers these calls by qualitatively investigating the management accounting practices of ten companies listed on Bursa Malaysia. These companies comprised of foreign and local ones, and also large and small ones. The use of both tools was documented in all the sampled companies. One major reason for this, unveiled in this study, is non-suitability of most of contemporary tools given the environment where they developed. It was recommended that the contemporary tools be implemented using cautious steps of adaptation rather that direct adoption.

Item Type:	Conference or Workshop Item (Full Paper)
Additional Information:	3397/41189
Uncontrolled Keywords:	traditional management accounting tools; contemporary management accounting tools; Malaysia; qualitative approach; key performance indicators (KPI); performance planning appraisal (PPA)
Subjects:	H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Dr Hairul Azlan Bin Annuar
Date Deposited:	30 Mar 2015 14:46
Last Modified:	30 Mar 2015 14:46
URI:	http://irep.iium.edu.my/id/eprint/41189

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