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

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.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Abd Rahman, Ibrahim Kamal
UNSPECIFIED
Omar, Normah
UNSPECIFIED
Zainal Abidin, Zubaidah
UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Malaysia
Divisions: Universiti Teknologi MARA, Shah Alam > Faculty of Accountancy
Journal or Publication Title: National Accounting Research Journal
ISSN: 1675-753X
Volume: 1
Number: 1
Page Range: pp. 1-12
Keywords: Accounting Techniques,Malaysia
Date: 2003
URI: https://ir.uitm.edu.my/id/eprint/11672
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11672

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