[图书][B] The use of management accounting practices in Malaysian SMEs

K Ahmad - 2012 - search.proquest.com
2012search.proquest.com
There have been the recent calls for additional research in order to enhance the
understanding of the adoption of management accounting practices (MAPs) in small and
medium sized enterprises (SMEs). This, allied to an increasing importance of SMEs around
the world especially in developing countries, is the motivation for this research. This
research explores the uptake of a broad range of MAPs in Malaysian SMEs; identifies the
roles of MAPs in the management of SMEs; determines factors that affect the extent of use of …
Abstract
There have been the recent calls for additional research in order to enhance the understanding of the adoption of management accounting practices (MAPs) in small and medium sized enterprises (SMEs). This, allied to an increasing importance of SMEs around the world especially in developing countries, is the motivation for this research. This research explores the uptake of a broad range of MAPs in Malaysian SMEs; identifies the roles of MAPs in the management of SMEs; determines factors that affect the extent of use of MAPs in SMEs and lastly examines the relationship between the use of MAPs and organizational performance of SMEs. A postal questionnaire was conducted to 1,000 Malaysian SMEs in manufacturing sector which elicited 160 useable responses.
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