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
Official URL: https://mar.uitm.edu.my/
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.
Metadata
Item Type: | Article |
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Creators: | Creators Email / ID Num. Isa, Che Ruhana UNSPECIFIED |
Divisions: | Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI) |
Journal or Publication Title: | Malaysian Accounting Review |
UiTM Journal Collections: | UiTM Journal > Management & Accounting Review (MAR) |
ISSN: | 1675-4077 |
Volume: | 6 |
Number: | 2 |
Page Range: | pp. 43-62 |
Keywords: | Management accounting |
Date: | December 2007 |
URI: | https://ir.uitm.edu.my/id/eprint/187 |