Strategic management accounting information elements: Malaysian evidence / Raman Noordin, Yuserrie Zainuddin and Michael Tayles

UNSPECIFIED and Zainuddin, Yuserrie and Tayles, Michael (2009) Strategic management accounting information elements: Malaysian evidence / Raman Noordin, Yuserrie Zainuddin and Michael Tayles. Asia-Pacific Management Accounting Journal (APMAJ), 4 (1). pp. 17-34. ISSN 1675-3194

Abstract

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.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
UNSPECIFIEDUNSPECIFIED
Zainuddin, YuserrieUNSPECIFIED
Tayles, MichaelUNSPECIFIED
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
Journal: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 1675-3194
Volume: 4
Number: 1
Page Range: pp. 17-34
Official URL: https://apmaj.uitm.edu.my/
Item ID: 182
Uncontrolled Keywords: Strategic Management Accounting, Competitor information, Customer information, Market information
URI: http://ir.uitm.edu.my/id/eprint/182

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