Strategic management accounting information elements: Malaysian evidence / Raman Noordin, Yuserrie Zainuddin and Michael Tayles
Motivated by the paucity of published empirical evidence on SMA this paper reports the results of an exploratory study carried out on Electrical and Electronics (E&E) companies operating in Malaysia. Specifically, it explores the extent of strategic management accounting (SMA) information eleme...
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| Main Authors: | , |
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| Format: | Article |
| Language: | en |
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Accounting Research Institute, Faculty of Accountancy & UiTM Press
2009
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| Online Access: | https://ir.uitm.edu.my/id/eprint/182/1/AJ_RAMAN%20NOORDIN%20APMAJ%2009.pdf https://ir.uitm.edu.my/id/eprint/182/ https://apmaj.uitm.edu.my/ |
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| _version_ | 1833057833096052736 |
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| author | Zainuddin, Yuserrie Tayles, Michael |
| author_facet | Zainuddin, Yuserrie Tayles, Michael |
| author_sort | Zainuddin, Yuserrie |
| building | Tun Abdul Razak Library |
| collection | Institutional Repository |
| content_provider | Universiti Teknologi Mara |
| content_source | UiTM Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | Motivated by the paucity of published empirical evidence on SMA this paper reports the results of an exploratory study carried out on Electrical and Electronics (E&E) companies
operating in Malaysia. Specifically, it explores the extent of strategic management accounting (SMA) information elements usage among Malaysia’s E&E companies. The results indicate that E&E companies use SMA information elements extensively. The results imply that companies are extending their management accounting information towards more externally focused and strategic material. This finding enriches our current knowledge about the extent of SMA information usage among organisations. It also supports the
findings of several previous researches which suggested that companies operating in today’s environment emphasise beyond traditional management accounting information. |
| format | Article |
| id | my.uitm.ir-182 |
| institution | Universiti Teknologi Mara |
| language | en |
| publishDate | 2009 |
| publisher | Accounting Research Institute, Faculty of Accountancy & UiTM Press |
| record_format | eprints |
| spelling | my.uitm.ir-1822017-06-19T08:58:51Z https://ir.uitm.edu.my/id/eprint/182/ Strategic management accounting information elements: Malaysian evidence / Raman Noordin, Yuserrie Zainuddin and Michael Tayles apmaj Zainuddin, Yuserrie Tayles, Michael Motivated by the paucity of published empirical evidence on SMA this paper reports the results of an exploratory study carried out on Electrical and Electronics (E&E) companies operating in Malaysia. Specifically, it explores the extent of strategic management accounting (SMA) information elements usage among Malaysia’s E&E companies. The results indicate that E&E companies use SMA information elements extensively. The results imply that companies are extending their management accounting information towards more externally focused and strategic material. This finding enriches our current knowledge about the extent of SMA information usage among organisations. It also supports the findings of several previous researches which suggested that companies operating in today’s environment emphasise beyond traditional management accounting information. Accounting Research Institute, Faculty of Accountancy & UiTM Press 2009-07 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/182/1/AJ_RAMAN%20NOORDIN%20APMAJ%2009.pdf Strategic management accounting information elements: Malaysian evidence / Raman Noordin, Yuserrie Zainuddin and Michael Tayles. (2009) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29/>, 4 (1). pp. 17-34. ISSN 1675-3194 https://apmaj.uitm.edu.my/ |
| spellingShingle | Zainuddin, Yuserrie Tayles, Michael Strategic management accounting information elements: Malaysian evidence / Raman Noordin, Yuserrie Zainuddin and Michael Tayles |
| title | Strategic management accounting information elements: Malaysian evidence / Raman Noordin, Yuserrie Zainuddin and Michael Tayles |
| title_full | Strategic management accounting information elements: Malaysian evidence / Raman Noordin, Yuserrie Zainuddin and Michael Tayles |
| title_fullStr | Strategic management accounting information elements: Malaysian evidence / Raman Noordin, Yuserrie Zainuddin and Michael Tayles |
| title_full_unstemmed | Strategic management accounting information elements: Malaysian evidence / Raman Noordin, Yuserrie Zainuddin and Michael Tayles |
| title_short | Strategic management accounting information elements: Malaysian evidence / Raman Noordin, Yuserrie Zainuddin and Michael Tayles |
| title_sort | strategic management accounting information elements: malaysian evidence / raman noordin, yuserrie zainuddin and michael tayles |
| url | https://ir.uitm.edu.my/id/eprint/182/1/AJ_RAMAN%20NOORDIN%20APMAJ%2009.pdf https://ir.uitm.edu.my/id/eprint/182/ https://apmaj.uitm.edu.my/ |
| url_provider | http://ir.uitm.edu.my/ |