The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin

Abd Rahman, Ibrahim Kamal and Omar, Normah and Zainal Abidin, Zubaidah (2003) The applications of management accounting techniques in Malaysian companies : an industrial survey / Ibrahim Kamal Abd Rahman, Normah Omar and Zubaidah Zainal Abidin. National Accounting Research Journal, 1 (1). pp. 1-12. ISSN 1675-753X

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Abstract

In exploring the management accounting practices of companies in Malaysia, two categories of companies were chosen: Malaysian-Owned and Multinational corporations (MNCs). The majority of the companies selected were either manufacturing-based or service-based. To assess the level of management accounting applications in these organizations, Akira's "Four-Phase" model was adopted. While a "drifting phase" connotes an extremely low level of application, the "integrated phase" on the other hand deliberately uses the latest management accounting approaches for strategic purposes. Management accounting techniques surveyed include the applications of traditional methods such as Standard Costing, Budgeting and Cost-Volume-Profit (CVP) and other integrated approaches such as Just-in-Time (JIT), Activity-Based-Costing (ABC), Benchmarking and Target Costing.

Item Type: Article
Uncontrolled Keywords: Accounting Techniques,Malaysia
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Malaysia
Divisions: Faculty of Accountancy
Depositing User: Staf Pendigitan 1
Date Deposited: 21 Apr 2015 08:27
Last Modified: 09 Sep 2016 11:02
URI: http://ir.uitm.edu.my/id/eprint/11672

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