Staff View: The miles and snow business strategy typology and the adoption of management accounting practices / Tuan Zainun Tuan Mat, Ammar Syafiq Subri and Fadzlina Mohd Fahmi

The miles and snow business strategy typology and the adoption of management accounting practices / Tuan Zainun Tuan Mat, Ammar Syafiq Subri and Fadzlina Mohd Fahmi

Changes in the business environment requires that a company adopts a more adaptive strategy. A business strategy is not just about planning, but it needs to be supported with meaningful information. Management accounting complements a business strategy by providing crucial information, not just limi...

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Main Authors:	Tuan Mat, uan Zainun, Syafiq Subri, Ammar, Mohd Fahmi, Fadzlina
Format:	Article
Language:	English
Published:	Universiti Teknologi MARA 2021
Subjects:	Accounting. Bookkeeping Financial management. Business finance. Corporation finance
Online Access:	https://ir.uitm.edu.my/id/eprint/2918/1/2918.pdf https://ir.uitm.edu.my/id/eprint/2918/ https://apmaj.uitm.edu.my/
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id	my.uitm.ir.2918
record_format	eprints
spelling	my.uitm.ir.29182022-07-05T07:25:14Z https://ir.uitm.edu.my/id/eprint/2918/ The miles and snow business strategy typology and the adoption of management accounting practices / Tuan Zainun Tuan Mat, Ammar Syafiq Subri and Fadzlina Mohd Fahmi Tuan Mat, uan Zainun Syafiq Subri, Ammar Mohd Fahmi, Fadzlina Accounting. Bookkeeping Financial management. Business finance. Corporation finance Changes in the business environment requires that a company adopts a more adaptive strategy. A business strategy is not just about planning, but it needs to be supported with meaningful information. Management accounting complements a business strategy by providing crucial information, not just limited to cost efficiency, but customer satisfaction and quality management. However, the adoption of management accounting practices (MAPs) is believed to be influenced by strategy. Using the Miles and Snow (1978) business strategy typology model, this study examined the influence of business strategy on the adoption of MAPs, focusing on how the different types of business strategies used in organizations may influence the adoption of MAPs. Data was collected from manufacturing companies in Malaysia. The result showed that most Malaysian manufacturing companies utilized three major classifications of strategies, i.e., defender, prospector, analyzer, and only a few were classified as reactors. The result showed that the adoption level of both traditional and advanced MAPs is also high. Findings from this study indicated an influence of the defender and analyzer types towards adopting traditional MAPs, whereas the prospector type had influenced the adoption of advanced MAPs. Universiti Teknologi MARA 2021-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/2918/1/2918.pdf The miles and snow business strategy typology and the adoption of management accounting practices / Tuan Zainun Tuan Mat, Ammar Syafiq Subri and Fadzlina Mohd Fahmi. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 32. pp. 232-264. ISSN (eISSN):2550-1631 https://apmaj.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	Accounting. Bookkeeping Financial management. Business finance. Corporation finance
spellingShingle	Accounting. Bookkeeping Financial management. Business finance. Corporation finance Tuan Mat, uan Zainun Syafiq Subri, Ammar Mohd Fahmi, Fadzlina The miles and snow business strategy typology and the adoption of management accounting practices / Tuan Zainun Tuan Mat, Ammar Syafiq Subri and Fadzlina Mohd Fahmi
description	Changes in the business environment requires that a company adopts a more adaptive strategy. A business strategy is not just about planning, but it needs to be supported with meaningful information. Management accounting complements a business strategy by providing crucial information, not just limited to cost efficiency, but customer satisfaction and quality management. However, the adoption of management accounting practices (MAPs) is believed to be influenced by strategy. Using the Miles and Snow (1978) business strategy typology model, this study examined the influence of business strategy on the adoption of MAPs, focusing on how the different types of business strategies used in organizations may influence the adoption of MAPs. Data was collected from manufacturing companies in Malaysia. The result showed that most Malaysian manufacturing companies utilized three major classifications of strategies, i.e., defender, prospector, analyzer, and only a few were classified as reactors. The result showed that the adoption level of both traditional and advanced MAPs is also high. Findings from this study indicated an influence of the defender and analyzer types towards adopting traditional MAPs, whereas the prospector type had influenced the adoption of advanced MAPs.
format	Article
author	Tuan Mat, uan Zainun Syafiq Subri, Ammar Mohd Fahmi, Fadzlina
author_facet	Tuan Mat, uan Zainun Syafiq Subri, Ammar Mohd Fahmi, Fadzlina
author_sort	Tuan Mat, uan Zainun
title	The miles and snow business strategy typology and the adoption of management accounting practices / Tuan Zainun Tuan Mat, Ammar Syafiq Subri and Fadzlina Mohd Fahmi
title_short	The miles and snow business strategy typology and the adoption of management accounting practices / Tuan Zainun Tuan Mat, Ammar Syafiq Subri and Fadzlina Mohd Fahmi
title_full	The miles and snow business strategy typology and the adoption of management accounting practices / Tuan Zainun Tuan Mat, Ammar Syafiq Subri and Fadzlina Mohd Fahmi
title_fullStr	The miles and snow business strategy typology and the adoption of management accounting practices / Tuan Zainun Tuan Mat, Ammar Syafiq Subri and Fadzlina Mohd Fahmi
title_full_unstemmed	The miles and snow business strategy typology and the adoption of management accounting practices / Tuan Zainun Tuan Mat, Ammar Syafiq Subri and Fadzlina Mohd Fahmi
title_sort	miles and snow business strategy typology and the adoption of management accounting practices / tuan zainun tuan mat, ammar syafiq subri and fadzlina mohd fahmi
publisher	Universiti Teknologi MARA
publishDate	2021
url	https://ir.uitm.edu.my/id/eprint/2918/1/2918.pdf https://ir.uitm.edu.my/id/eprint/2918/ https://apmaj.uitm.edu.my/
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score	13.211869

The miles and snow business strategy typology and the adoption of management accounting practices / Tuan Zainun Tuan Mat, Ammar Syafiq Subri and Fadzlina Mohd Fahmi

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