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

[img] Text
AJ_IBRAHIM KAMAL ABD RAHMAN NARJ 03 1.pdf

Download (462kB)

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
Creators:
CreatorsEmail
Abd Rahman, Ibrahim KamalUNSPECIFIED
Omar, NormahUNSPECIFIED
Zainal Abidin, ZubaidahUNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Malaysia
Divisions: Faculty of Accountancy
Journal or Publication Title: National Accounting Research Journal
ISSN: 1675-753X
Volume: 1
Number: 1
Page Range: pp. 1-12
Item ID: 11672
Uncontrolled Keywords: Accounting Techniques,Malaysia
Last Modified: 09 Sep 2016 11:02
Depositing User: Staf Pendigitalan 1
URI: http://ir.uitm.edu.my/id/eprint/11672

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year