A note on market competition, advanced manufacturing technology and management accounting and control systems change / Che Ruhana Isa

Isa, Che Ruhana (2007) A note on market competition, advanced manufacturing technology and management accounting and control systems change / Che Ruhana Isa. Malaysian Accounting Review, 6 (2). pp. 43-62. ISSN 1675-4077

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Abstract

Changes in competitive and manufacturing environments have important implications for designing appropriate management accounting and control systems (MACS) in organizations. This paper examines the effect of market competition and advanced manufacturing technology on management accounting and control systems change. Using a sample of 110 Malaysian manufacturing firms, this study investigated the roles of perceived market competition, advanced manufacturing technology adoption and employee attitude toward change in predicting MACS change. Hypotheses were tested using both quantitative and qualitative data collected by a questionnaire survey and post-survey interviews.

Item Type: Article
Uncontrolled Keywords: Management accounting
Subjects: H Social Sciences > HB Economic Theory. Demography > Competition. Production. Wealth > Competition. Monopolistic competition > Malaysia
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Managerial accounting > Malaysia
Divisions: Accounting Research Institute (ARI)
Depositing User: Staf Pendigitan 1
Date Deposited: 02 Apr 2010 01:49
Last Modified: 21 Jun 2017 07:56
URI: http://ir.uitm.edu.my/id/eprint/187

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