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The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin

In exploring the management accounting practices of companies in Malaysia, two categories of companies were chosen: Malaysian-Owned and Multinational corporations (MNCs). The majority of the companies selected were either manufacturing-based or service-based. To assess the level of management accou...

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Main Authors: Abd Rahman, Ibrahim Kamal, Omar, Normah, Zainal Abidin, Zubaidah
Format: Article
Language:English
Published: Faculty of Accountancy 2003
Subjects:
Malaysia
Online Access:http://ir.uitm.edu.my/id/eprint/11672/1/AJ_IBRAHIM%20KAMAL%20ABD%20RAHMAN%20NARJ%2003%201.pdf
http://ir.uitm.edu.my/id/eprint/11672/
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spelling my.uitm.ir.116722016-09-09T11:02:33Z http://ir.uitm.edu.my/id/eprint/11672/ The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin Abd Rahman, Ibrahim Kamal Omar, Normah Zainal Abidin, Zubaidah Malaysia In exploring the management accounting practices of companies in Malaysia, two categories of companies were chosen: Malaysian-Owned and Multinational corporations (MNCs). The majority of the companies selected were either manufacturing-based or service-based. To assess the level of management accounting applications in these organizations, Akira's "Four-Phase" model was adopted. While a "drifting phase" connotes an extremely low level of application, the "integrated phase" on the other hand deliberately uses the latest management accounting approaches for strategic purposes. Management accounting techniques surveyed include the applications of traditional methods such as Standard Costing, Budgeting and Cost-Volume-Profit (CVP) and other integrated approaches such as Just-in-Time (JIT), Activity-Based-Costing (ABC), Benchmarking and Target Costing. Faculty of Accountancy 2003 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/11672/1/AJ_IBRAHIM%20KAMAL%20ABD%20RAHMAN%20NARJ%2003%201.pdf Abd Rahman, Ibrahim Kamal and Omar, Normah and Zainal Abidin, Zubaidah (2003) The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin. National Accounting Research Journal, 1 (1). pp. 1-12. ISSN 1675-753X
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Malaysia
spellingShingle Malaysia
Abd Rahman, Ibrahim Kamal
Omar, Normah
Zainal Abidin, Zubaidah
The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin
description In exploring the management accounting practices of companies in Malaysia, two categories of companies were chosen: Malaysian-Owned and Multinational corporations (MNCs). The majority of the companies selected were either manufacturing-based or service-based. To assess the level of management accounting applications in these organizations, Akira's "Four-Phase" model was adopted. While a "drifting phase" connotes an extremely low level of application, the "integrated phase" on the other hand deliberately uses the latest management accounting approaches for strategic purposes. Management accounting techniques surveyed include the applications of traditional methods such as Standard Costing, Budgeting and Cost-Volume-Profit (CVP) and other integrated approaches such as Just-in-Time (JIT), Activity-Based-Costing (ABC), Benchmarking and Target Costing.
format Article
author Abd Rahman, Ibrahim Kamal
Omar, Normah
Zainal Abidin, Zubaidah
author_facet Abd Rahman, Ibrahim Kamal
Omar, Normah
Zainal Abidin, Zubaidah
author_sort Abd Rahman, Ibrahim Kamal
title The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin
title_short The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin
title_full The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin
title_fullStr The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin
title_full_unstemmed The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin
title_sort applications of management accounting techniques in malaysian companies : an industrial survey / ibrahim kamal abd rahman, normah omar and zubaidah zainal abidin
publisher Faculty of Accountancy
publishDate 2003
url http://ir.uitm.edu.my/id/eprint/11672/1/AJ_IBRAHIM%20KAMAL%20ABD%20RAHMAN%20NARJ%2003%201.pdf
http://ir.uitm.edu.my/id/eprint/11672/
_version_ 1685648310586572800
score 13.211869

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