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An Exploratory Study on the extent of Budgeting Practices within Small and Medium sized Enterprises and the Factors Therein

The purpose of this research is to identify the extent of usage of budgeting practices among small and medium companies (SMEs) in Malaysia and to investigate the effect of size of firm, sophistication level of operations and level of competition, computerized accounting system, and workers participa...

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Main Authors: Arulanandam, Benedict Valentine*, V., Christo Selvan, Ling, Chee Weng
Format: Article
Published: Hampstead Psychological Associates 2020
Subjects:
HD Industries. Land use. Labor
HF Commerce
Online Access:http://eprints.sunway.edu.my/2087/
https://www.psychosocial.com
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id my.sunway.eprints.2087
record_format eprints
spelling my.sunway.eprints.20872022-06-30T00:42:23Z http://eprints.sunway.edu.my/2087/ An Exploratory Study on the extent of Budgeting Practices within Small and Medium sized Enterprises and the Factors Therein Arulanandam, Benedict Valentine* V., Christo Selvan Ling, Chee Weng HD Industries. Land use. Labor HF Commerce The purpose of this research is to identify the extent of usage of budgeting practices among small and medium companies (SMEs) in Malaysia and to investigate the effect of size of firm, sophistication level of operations and level of competition, computerized accounting system, and workers participation in budgeting practices. To achieve these objectives, this research employed a questionnaire method to interpret and generate the results. Several statistical methods were used to analysis the responses, which are descriptive analysis and inferential analysis. In term of budgeting practices, the research revealed that the sales, production and purchase budget are the most heavily used among SMEs in Malaysia. In addition, the results also revealed that there are significant and positive relationship between size of firm, sophistication level of operation and level of market competition, computerized accounting system, participation of workers in budgeting practices among SMEs in Malaysia. This research provides new empirical evidences and contributes a better understanding of the use of budgeting practices among SMEs in Malaysia. Hampstead Psychological Associates 2020 Article PeerReviewed Arulanandam, Benedict Valentine* and V., Christo Selvan and Ling, Chee Weng (2020) An Exploratory Study on the extent of Budgeting Practices within Small and Medium sized Enterprises and the Factors Therein. International Journal of Psychosocial Rehabilitation, 24 (8). pp. 13098-13114. ISSN 1475-7192 https://www.psychosocial.com 10.37200/IJPR/V24I8/PR281297
institution Sunway University
building Sunway Campus Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Sunway University
content_source Sunway Institutional Repository
url_provider http://eprints.sunway.edu.my/
topic HD Industries. Land use. Labor
HF Commerce
spellingShingle HD Industries. Land use. Labor
HF Commerce
Arulanandam, Benedict Valentine*
V., Christo Selvan
Ling, Chee Weng
An Exploratory Study on the extent of Budgeting Practices within Small and Medium sized Enterprises and the Factors Therein
description The purpose of this research is to identify the extent of usage of budgeting practices among small and medium companies (SMEs) in Malaysia and to investigate the effect of size of firm, sophistication level of operations and level of competition, computerized accounting system, and workers participation in budgeting practices. To achieve these objectives, this research employed a questionnaire method to interpret and generate the results. Several statistical methods were used to analysis the responses, which are descriptive analysis and inferential analysis. In term of budgeting practices, the research revealed that the sales, production and purchase budget are the most heavily used among SMEs in Malaysia. In addition, the results also revealed that there are significant and positive relationship between size of firm, sophistication level of operation and level of market competition, computerized accounting system, participation of workers in budgeting practices among SMEs in Malaysia. This research provides new empirical evidences and contributes a better understanding of the use of budgeting practices among SMEs in Malaysia.
format Article
author Arulanandam, Benedict Valentine*
V., Christo Selvan
Ling, Chee Weng
author_facet Arulanandam, Benedict Valentine*
V., Christo Selvan
Ling, Chee Weng
author_sort Arulanandam, Benedict Valentine*
title An Exploratory Study on the extent of Budgeting Practices within Small and Medium sized Enterprises and the Factors Therein
title_short An Exploratory Study on the extent of Budgeting Practices within Small and Medium sized Enterprises and the Factors Therein
title_full An Exploratory Study on the extent of Budgeting Practices within Small and Medium sized Enterprises and the Factors Therein
title_fullStr An Exploratory Study on the extent of Budgeting Practices within Small and Medium sized Enterprises and the Factors Therein
title_full_unstemmed An Exploratory Study on the extent of Budgeting Practices within Small and Medium sized Enterprises and the Factors Therein
title_sort exploratory study on the extent of budgeting practices within small and medium sized enterprises and the factors therein
publisher Hampstead Psychological Associates
publishDate 2020
url http://eprints.sunway.edu.my/2087/
https://www.psychosocial.com
_version_ 1738513679032254464
score 13.211869

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