The relationship of budgetary process in management accounting techniques and job performance / Masnawaty Sangkala and Mansyur Sain

Sangkala, Masnawaty and Sain, Mansyur (2010) The relationship of budgetary process in management accounting techniques and job performance / Masnawaty Sangkala and Mansyur Sain. In: ICOPS 2010 : International Conference on Public Polices & Social Sciences : E-Proceedings, 26 to 27 May 2010, SP Inn Hotel, Sungai Petani Kedah, Malaysia.

Abstract

Economic globalization of this magnitude can lead to local adoption of management techniques that have proven useful in other parts of the world. Yet, cultural differences may cause some management accounting techniques that work in one region to be less effective in others, perhaps because of behaviorally related consequences of those techniques. Since culturally different management can react differently to techniques, designers of management control systems may need to consider carefully the issue of potentially “incompatible” techniques, the budgetary process is included in those techniques that are not always compatible with a new environment (Nur Indriantoro, 1993).

Metadata

Item Type: Conference or Workshop Item (Paper)
Creators:
CreatorsID Num. / Email
Sangkala, MasnawatyUNSPECIFIED
Sain, MansyurUNSPECIFIED
Subjects: H Social Sciences > HG Finance > Banking > Accounting. Bookkeeping
H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance
Divisions: Universiti Teknologi MARA, Kedah > Sg Petani Campus
Event Title: ICOPS 2010 : International Conference on Public Polices & Social Sciences : E-Proceedings
Event Dates: 26 to 27 May 2010
Page Range: pp. 1-17
Item ID: 33396
Uncontrolled Keywords: cultural; budgetary; new environment
URI: http://ir.uitm.edu.my/id/eprint/33396

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