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Management accounting practices in many countries around the world: A review of the literature

Preface: Throughout the last decade and a half, management accounting practices (MAPs) studies have garnered increasing attention from researchers and professionals in accounting across several countries, particularly those that are in the process of transitioning. This may be attributed to many r...

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Main Authors: Syamsul Azri, Abdul Rahman, Mazuri, Abd Ghani, Abdelghani, Ahmed
Format: Article
Language:English
English
Published: 2019
Subjects:
HD28 Management. Industrial Management
HF5601 Accounting
Online Access:http://eprints.unisza.edu.my/6446/1/FH02-FPP-19-29847.pdf
http://eprints.unisza.edu.my/6446/2/FH02-FPP-19-29848.pdf
http://eprints.unisza.edu.my/6446/
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spelling my-unisza-ir.64462022-03-21T01:24:44Z http://eprints.unisza.edu.my/6446/ Management accounting practices in many countries around the world: A review of the literature Syamsul Azri, Abdul Rahman Mazuri, Abd Ghani Abdelghani, Ahmed HD28 Management. Industrial Management HF5601 Accounting Preface: Throughout the last decade and a half, management accounting practices (MAPs) studies have garnered increasing attention from researchers and professionals in accounting across several countries, particularly those that are in the process of transitioning. This may be attributed to many reasons, among the top of which is the increase in the domestic and foreign markets competitiveness, globalization effects, declines in profit margins and increase in the inputs owing to the energy and economic crisis. Purpose: This paper attempts to review studies dedicated to management accounting practices (MAPs) in several countries. Design/Methodology/Approach: Data was gathered from prior literature and tabulated, based on title, year and country context of the study and the sample size as well as the publication journal. Findings: The findings showed that researchers have been extensively dedicating their efforts to examining accounting management practices in various sectors, particularly in manufacturing. In the Malaysian context, five relevant studies were conducted, one in 2011, and two each in 2015 and 2017. Value: This study is expected to contribute to the gap in MAPs studies in several countries and provide an invaluable framework for future studies to adopt. 2019-11 Article PeerReviewed text en http://eprints.unisza.edu.my/6446/1/FH02-FPP-19-29847.pdf text en http://eprints.unisza.edu.my/6446/2/FH02-FPP-19-29848.pdf Syamsul Azri, Abdul Rahman and Mazuri, Abd Ghani and Abdelghani, Ahmed (2019) Management accounting practices in many countries around the world: A review of the literature. IOSR Journal of Business and Management (IOSR-JBM), 21 (2). 05-09. ISSN 2278-487X
institution Universiti Sultan Zainal Abidin
building UNISZA Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Sultan Zainal Abidin
content_source UNISZA Institutional Repository
url_provider https://eprints.unisza.edu.my/
language English
English
topic HD28 Management. Industrial Management
HF5601 Accounting
spellingShingle HD28 Management. Industrial Management
HF5601 Accounting
Syamsul Azri, Abdul Rahman
Mazuri, Abd Ghani
Abdelghani, Ahmed
Management accounting practices in many countries around the world: A review of the literature
description Preface: Throughout the last decade and a half, management accounting practices (MAPs) studies have garnered increasing attention from researchers and professionals in accounting across several countries, particularly those that are in the process of transitioning. This may be attributed to many reasons, among the top of which is the increase in the domestic and foreign markets competitiveness, globalization effects, declines in profit margins and increase in the inputs owing to the energy and economic crisis. Purpose: This paper attempts to review studies dedicated to management accounting practices (MAPs) in several countries. Design/Methodology/Approach: Data was gathered from prior literature and tabulated, based on title, year and country context of the study and the sample size as well as the publication journal. Findings: The findings showed that researchers have been extensively dedicating their efforts to examining accounting management practices in various sectors, particularly in manufacturing. In the Malaysian context, five relevant studies were conducted, one in 2011, and two each in 2015 and 2017. Value: This study is expected to contribute to the gap in MAPs studies in several countries and provide an invaluable framework for future studies to adopt.
format Article
author Syamsul Azri, Abdul Rahman
Mazuri, Abd Ghani
Abdelghani, Ahmed
author_facet Syamsul Azri, Abdul Rahman
Mazuri, Abd Ghani
Abdelghani, Ahmed
author_sort Syamsul Azri, Abdul Rahman
title Management accounting practices in many countries around the world: A review of the literature
title_short Management accounting practices in many countries around the world: A review of the literature
title_full Management accounting practices in many countries around the world: A review of the literature
title_fullStr Management accounting practices in many countries around the world: A review of the literature
title_full_unstemmed Management accounting practices in many countries around the world: A review of the literature
title_sort management accounting practices in many countries around the world: a review of the literature
publishDate 2019
url http://eprints.unisza.edu.my/6446/1/FH02-FPP-19-29847.pdf
http://eprints.unisza.edu.my/6446/2/FH02-FPP-19-29848.pdf
http://eprints.unisza.edu.my/6446/
_version_ 1728056366877114368
score 13.211869

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