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

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.

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Metadata

Item Type: Article
Creators:
CreatorsID Num.
Isa, Che RuhanaUNSPECIFIED
Divisions: Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
ISSN: 1675-4077
Volume: 6
Number: 2
Page Range: pp. 43-62
Item ID: 187
Uncontrolled Keywords: Management accounting
URI: http://ir.uitm.edu.my/id/eprint/187

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