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Performance Outcomes of Strategic Management Accounting Information Usage in Malaysia: Insights from Electrical and Electronics Companies

The current research explored the current progress of strategic management accounting (SMA) information usage within electrical and electronics (E&E) companies operating in Malaysia. It was motivated by the scarcity of empirical attention given to the subject despite the claimed importance place...

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Main Authors: Raman, Nordin, Yuserrie, Zainuddin, Fuad, Rasid, Mail, Noor Kaziemah, Sariman
Format: Article
Language:English
English
Published: Elsevier Ltd 2015
Subjects:
TS Manufactures
Online Access:http://umpir.ump.edu.my/id/eprint/11574/1/Performance%20Outcomes%20of%20Strategic%20Management%20Accounting%20Information%20Usage%20in%20Malaysia-%20Insights%20from%20Electrical%20and%20Electronics%20Companies.pdf
http://umpir.ump.edu.my/id/eprint/11574/7/Performance%20Outcomes%20of%20Strategic%20Management%20Accounting%20Information%20Usage%20in%20Malaysia-%20Insights%20from%20Electrical%20and%20Electronics%20Companies.pdf
http://umpir.ump.edu.my/id/eprint/11574/
http://dx.doi.org/10.1016/S2212-5671(15)01127-2
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spelling my.ump.umpir.115742018-02-01T01:46:53Z http://umpir.ump.edu.my/id/eprint/11574/ Performance Outcomes of Strategic Management Accounting Information Usage in Malaysia: Insights from Electrical and Electronics Companies Raman, Nordin Yuserrie, Zainuddin Fuad Rasid, Mail Noor Kaziemah, Sariman TS Manufactures The current research explored the current progress of strategic management accounting (SMA) information usage within electrical and electronics (E&E) companies operating in Malaysia. It was motivated by the scarcity of empirical attention given to the subject despite the claimed importance placed by SMA advocates. The current research sought to substantiate its propositions through two (2) research objectives. The first objective was to investigate the extent of SMA information usage amongst E&E companies and the second was to explore the outcomes of SMA information usage. Survey method was employed for the data collection purposes. Ninety-seven (97) usable questionnaires were received out of the 595 mailed questionnaires. The result suggested that E&E companies used SMA information to high extent. The result indicated that companies’ extent of SMA information usage found to be significantly related to certain aspects of companies’ performance. The current research has revealed some notable development with regards to SMA. The current result implies that, in Malaysia, SMA has made its progress quite extensively that failed to be reported empirically by fellow researchers. Nonetheless, more work needs to be carried out to set forth the important elements of SMA. Elsevier Ltd 2015 Article PeerReviewed application/pdf en cc_by_nc_nd http://umpir.ump.edu.my/id/eprint/11574/1/Performance%20Outcomes%20of%20Strategic%20Management%20Accounting%20Information%20Usage%20in%20Malaysia-%20Insights%20from%20Electrical%20and%20Electronics%20Companies.pdf application/pdf en http://umpir.ump.edu.my/id/eprint/11574/7/Performance%20Outcomes%20of%20Strategic%20Management%20Accounting%20Information%20Usage%20in%20Malaysia-%20Insights%20from%20Electrical%20and%20Electronics%20Companies.pdf Raman, Nordin and Yuserrie, Zainuddin and Fuad and Rasid, Mail and Noor Kaziemah, Sariman (2015) Performance Outcomes of Strategic Management Accounting Information Usage in Malaysia: Insights from Electrical and Electronics Companies. Procedia Economics and Finance, 31. pp. 13-25. ISSN 2212-5671 http://dx.doi.org/10.1016/S2212-5671(15)01127-2 doi:10.1016/S2212-5671(15)01127-2
institution Universiti Malaysia Pahang
building UMP Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Pahang
content_source UMP Institutional Repository
url_provider http://umpir.ump.edu.my/
language English
English
topic TS Manufactures
spellingShingle TS Manufactures
Raman, Nordin
Yuserrie, Zainuddin
Fuad
Rasid, Mail
Noor Kaziemah, Sariman
Performance Outcomes of Strategic Management Accounting Information Usage in Malaysia: Insights from Electrical and Electronics Companies
description The current research explored the current progress of strategic management accounting (SMA) information usage within electrical and electronics (E&E) companies operating in Malaysia. It was motivated by the scarcity of empirical attention given to the subject despite the claimed importance placed by SMA advocates. The current research sought to substantiate its propositions through two (2) research objectives. The first objective was to investigate the extent of SMA information usage amongst E&E companies and the second was to explore the outcomes of SMA information usage. Survey method was employed for the data collection purposes. Ninety-seven (97) usable questionnaires were received out of the 595 mailed questionnaires. The result suggested that E&E companies used SMA information to high extent. The result indicated that companies’ extent of SMA information usage found to be significantly related to certain aspects of companies’ performance. The current research has revealed some notable development with regards to SMA. The current result implies that, in Malaysia, SMA has made its progress quite extensively that failed to be reported empirically by fellow researchers. Nonetheless, more work needs to be carried out to set forth the important elements of SMA.
format Article
author Raman, Nordin
Yuserrie, Zainuddin
Fuad
Rasid, Mail
Noor Kaziemah, Sariman
author_facet Raman, Nordin
Yuserrie, Zainuddin
Fuad
Rasid, Mail
Noor Kaziemah, Sariman
author_sort Raman, Nordin
title Performance Outcomes of Strategic Management Accounting Information Usage in Malaysia: Insights from Electrical and Electronics Companies
title_short Performance Outcomes of Strategic Management Accounting Information Usage in Malaysia: Insights from Electrical and Electronics Companies
title_full Performance Outcomes of Strategic Management Accounting Information Usage in Malaysia: Insights from Electrical and Electronics Companies
title_fullStr Performance Outcomes of Strategic Management Accounting Information Usage in Malaysia: Insights from Electrical and Electronics Companies
title_full_unstemmed Performance Outcomes of Strategic Management Accounting Information Usage in Malaysia: Insights from Electrical and Electronics Companies
title_sort performance outcomes of strategic management accounting information usage in malaysia: insights from electrical and electronics companies
publisher Elsevier Ltd
publishDate 2015
url http://umpir.ump.edu.my/id/eprint/11574/1/Performance%20Outcomes%20of%20Strategic%20Management%20Accounting%20Information%20Usage%20in%20Malaysia-%20Insights%20from%20Electrical%20and%20Electronics%20Companies.pdf
http://umpir.ump.edu.my/id/eprint/11574/7/Performance%20Outcomes%20of%20Strategic%20Management%20Accounting%20Information%20Usage%20in%20Malaysia-%20Insights%20from%20Electrical%20and%20Electronics%20Companies.pdf
http://umpir.ump.edu.my/id/eprint/11574/
http://dx.doi.org/10.1016/S2212-5671(15)01127-2
_version_ 1643666704595681280
score 13.211869

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