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Management accounting practices in Malaysia: a qualitative enquiry

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 surv...

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Main Authors: Annuar, Hairul Azlan, Salihu, Ibrahim Aramide
Format: Conference or Workshop Item
Language:English
Published: 2014
Subjects:
HF5601 Accounting. Bookkeeping
Online Access:http://irep.iium.edu.my/41189/1/Conference_IMAC7.pdf
http://irep.iium.edu.my/41189/
http://conference.ukm.my/IMAC7/IMAC7/paper/view/2253
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spelling my.iium.irep.411892015-03-30T06:46:06Z http://irep.iium.edu.my/41189/ Management accounting practices in Malaysia: a qualitative enquiry Annuar, Hairul Azlan Salihu, Ibrahim Aramide HF5601 Accounting. Bookkeeping 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. 2014 Conference or Workshop Item REM application/pdf en http://irep.iium.edu.my/41189/1/Conference_IMAC7.pdf 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 (Unpublished) http://conference.ukm.my/IMAC7/IMAC7/paper/view/2253
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
topic HF5601 Accounting. Bookkeeping
spellingShingle HF5601 Accounting. Bookkeeping
Annuar, Hairul Azlan
Salihu, Ibrahim Aramide
Management accounting practices in Malaysia: a qualitative enquiry
description 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.
format Conference or Workshop Item
author Annuar, Hairul Azlan
Salihu, Ibrahim Aramide
author_facet Annuar, Hairul Azlan
Salihu, Ibrahim Aramide
author_sort Annuar, Hairul Azlan
title Management accounting practices in Malaysia: a qualitative enquiry
title_short Management accounting practices in Malaysia: a qualitative enquiry
title_full Management accounting practices in Malaysia: a qualitative enquiry
title_fullStr Management accounting practices in Malaysia: a qualitative enquiry
title_full_unstemmed Management accounting practices in Malaysia: a qualitative enquiry
title_sort management accounting practices in malaysia: a qualitative enquiry
publishDate 2014
url http://irep.iium.edu.my/41189/1/Conference_IMAC7.pdf
http://irep.iium.edu.my/41189/
http://conference.ukm.my/IMAC7/IMAC7/paper/view/2253
_version_ 1643611970669117440
score 13.211869

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