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The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman

Management accounting is regarded as an essential part in any organizational activity. Management accounting information will enable internal users to make decision effectively and contribute to the improvement ofthe efficiency and effectiveness ofexisting operation. According to International Feder...

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Main Authors: Ramli, Aliza, Sulaiman, Suzana
Format: Article
Language:English
Published: Institute of Research, Development and Commercialization (IRDC) 2006
Subjects:
Accountants
Malaysia
Financial management. Business finance. Corporation finance
Online Access:http://ir.uitm.edu.my/id/eprint/12966/1/AJ_ALIZA%20RAMLI%20SMRJ%2006%201.pdf
http://ir.uitm.edu.my/id/eprint/12966/
https://smrj.uitm.edu.my/
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spelling my.uitm.ir.129662016-06-09T16:07:19Z http://ir.uitm.edu.my/id/eprint/12966/ The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman Ramli, Aliza Sulaiman, Suzana Accountants Malaysia Financial management. Business finance. Corporation finance Management accounting is regarded as an essential part in any organizational activity. Management accounting information will enable internal users to make decision effectively and contribute to the improvement ofthe efficiency and effectiveness ofexisting operation. According to International Federation ofAccountants Committee (IFAC), management accounting has evolved from focusing on cost determination and financial control to creation of value through effective use of resources. The roles of management accountants have also changed in line with the changes in management accounting techniques. Nowadays they act as the organization s internal business consultants and part of the multi-functional team. Management accounting has faced a sustained challenge in recent years as debate intensifies pver the future shape and form, which it should take. The purpose of this study was to examine Malaysian management accountants' tasks, roles, management accounting tools within a specified period - 2000 to 2004 and 2005 to 2009. The factors that drive these changes were also examined. The results provide evidence that management accountants' task, roles, management accounting tools and techniques changed overtime. Institute of Research, Development and Commercialization (IRDC) 2006 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/12966/1/AJ_ALIZA%20RAMLI%20SMRJ%2006%201.pdf Ramli, Aliza and Sulaiman, Suzana (2006) The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman. Social and Management Research Journal (SMRJ), 3 (1). pp. 67-83. ISSN 1675-7017 https://smrj.uitm.edu.my/
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 Accountants
Malaysia
Financial management. Business finance. Corporation finance
spellingShingle Accountants
Malaysia
Financial management. Business finance. Corporation finance
Ramli, Aliza
Sulaiman, Suzana
The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman
description Management accounting is regarded as an essential part in any organizational activity. Management accounting information will enable internal users to make decision effectively and contribute to the improvement ofthe efficiency and effectiveness ofexisting operation. According to International Federation ofAccountants Committee (IFAC), management accounting has evolved from focusing on cost determination and financial control to creation of value through effective use of resources. The roles of management accountants have also changed in line with the changes in management accounting techniques. Nowadays they act as the organization s internal business consultants and part of the multi-functional team. Management accounting has faced a sustained challenge in recent years as debate intensifies pver the future shape and form, which it should take. The purpose of this study was to examine Malaysian management accountants' tasks, roles, management accounting tools within a specified period - 2000 to 2004 and 2005 to 2009. The factors that drive these changes were also examined. The results provide evidence that management accountants' task, roles, management accounting tools and techniques changed overtime.
format Article
author Ramli, Aliza
Sulaiman, Suzana
author_facet Ramli, Aliza
Sulaiman, Suzana
author_sort Ramli, Aliza
title The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman
title_short The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman
title_full The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman
title_fullStr The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman
title_full_unstemmed The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman
title_sort structural and functional changes of management accountants / aliza ramli and suzana sulaiman
publisher Institute of Research, Development and Commercialization (IRDC)
publishDate 2006
url http://ir.uitm.edu.my/id/eprint/12966/1/AJ_ALIZA%20RAMLI%20SMRJ%2006%201.pdf
http://ir.uitm.edu.my/id/eprint/12966/
https://smrj.uitm.edu.my/
_version_ 1685648390377963520
score 13.211869

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