Management accounting practices among Bumiputera manufacturing small and medium enterprises / Erlane K Ghani, Muhamad Fadhil Jaafar and Maz Ainy Abdul Azis
The purpose of this study is to examine the practises of Management Accounting Practises (MAPs) among the Bumiputra Small and Medium Companies (SMEs) in furniture manufacturing sector. Five management accounting practices specifically focused on costing system, budgeting system, performance evaluati...
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| Format: | Book Section |
| Language: | en |
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Faculty of Accountancy
2019
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| Online Access: | https://ir.uitm.edu.my/id/eprint/44183/1/44183.pdf https://ir.uitm.edu.my/id/eprint/44183/ |
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| _version_ | 1833067473378738176 |
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| author | Ghani, Erlane K Jaafar, Muhamad Fadhil Abdul Azis, Maz Ainy |
| author_facet | Ghani, Erlane K Jaafar, Muhamad Fadhil Abdul Azis, Maz Ainy |
| author_sort | Ghani, Erlane K |
| building | Tun Abdul Razak Library |
| collection | Institutional Repository |
| content_provider | Universiti Teknologi Mara |
| content_source | UiTM Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | The purpose of this study is to examine the practises of Management Accounting Practises (MAPs) among the Bumiputra Small and Medium Companies (SMEs) in furniture manufacturing sector. Five management accounting practices specifically focused on costing system, budgeting system, performance evaluation system, decision support system and strategic management system. The respondents for the study are the Bumiputra Small and Medium companies that have registered with Malaysia Timber Industry Board (MTIB) as at December 2017. The data was analysed by using descriptive and bivariate analysis. Findings have shown that there was some negative perception among Bumiputra SMEs in using the MAPs with their firm financial performance. Therefore, there is a need for more exposing application of MAPS through training and couching for Bumiputra SMEs in order to increase their knowledge in MEPS and used its’ as one of the strategic management tools to increase their competitive advantages in furniture industry market local and internationally. |
| format | Book Section |
| id | my.uitm.ir-44183 |
| institution | Universiti Teknologi Mara |
| language | en |
| publishDate | 2019 |
| publisher | Faculty of Accountancy |
| record_format | eprints |
| spelling | my.uitm.ir-441832021-04-07T02:12:15Z https://ir.uitm.edu.my/id/eprint/44183/ Management accounting practices among Bumiputera manufacturing small and medium enterprises / Erlane K Ghani, Muhamad Fadhil Jaafar and Maz Ainy Abdul Azis Ghani, Erlane K Jaafar, Muhamad Fadhil Abdul Azis, Maz Ainy Small and medium-sized business. History Accounting. Bookkeeping Financial management. Business finance. Corporation finance The purpose of this study is to examine the practises of Management Accounting Practises (MAPs) among the Bumiputra Small and Medium Companies (SMEs) in furniture manufacturing sector. Five management accounting practices specifically focused on costing system, budgeting system, performance evaluation system, decision support system and strategic management system. The respondents for the study are the Bumiputra Small and Medium companies that have registered with Malaysia Timber Industry Board (MTIB) as at December 2017. The data was analysed by using descriptive and bivariate analysis. Findings have shown that there was some negative perception among Bumiputra SMEs in using the MAPs with their firm financial performance. Therefore, there is a need for more exposing application of MAPS through training and couching for Bumiputra SMEs in order to increase their knowledge in MEPS and used its’ as one of the strategic management tools to increase their competitive advantages in furniture industry market local and internationally. Faculty of Accountancy 2019 Book Section PeerReviewed text en https://ir.uitm.edu.my/id/eprint/44183/1/44183.pdf Management accounting practices among Bumiputera manufacturing small and medium enterprises / Erlane K Ghani, Muhamad Fadhil Jaafar and Maz Ainy Abdul Azis. (2019) In: ICAM2019 – International Conference on Accounting and Management. Faculty of Accountancy, Universiti Teknologi MARA Puncak Alam, Selangor, p. 105. ISBN 978-967-17038-0-9 |
| spellingShingle | Small and medium-sized business. History Accounting. Bookkeeping Financial management. Business finance. Corporation finance Ghani, Erlane K Jaafar, Muhamad Fadhil Abdul Azis, Maz Ainy Management accounting practices among Bumiputera manufacturing small and medium enterprises / Erlane K Ghani, Muhamad Fadhil Jaafar and Maz Ainy Abdul Azis |
| title | Management accounting practices among Bumiputera manufacturing small and medium enterprises / Erlane K Ghani, Muhamad Fadhil Jaafar and Maz Ainy Abdul Azis |
| title_full | Management accounting practices among Bumiputera manufacturing small and medium enterprises / Erlane K Ghani, Muhamad Fadhil Jaafar and Maz Ainy Abdul Azis |
| title_fullStr | Management accounting practices among Bumiputera manufacturing small and medium enterprises / Erlane K Ghani, Muhamad Fadhil Jaafar and Maz Ainy Abdul Azis |
| title_full_unstemmed | Management accounting practices among Bumiputera manufacturing small and medium enterprises / Erlane K Ghani, Muhamad Fadhil Jaafar and Maz Ainy Abdul Azis |
| title_short | Management accounting practices among Bumiputera manufacturing small and medium enterprises / Erlane K Ghani, Muhamad Fadhil Jaafar and Maz Ainy Abdul Azis |
| title_sort | management accounting practices among bumiputera manufacturing small and medium enterprises / erlane k ghani, muhamad fadhil jaafar and maz ainy abdul azis |
| topic | Small and medium-sized business. History Accounting. Bookkeeping Financial management. Business finance. Corporation finance |
| url | https://ir.uitm.edu.my/id/eprint/44183/1/44183.pdf https://ir.uitm.edu.my/id/eprint/44183/ |
| url_provider | http://ir.uitm.edu.my/ |