Management accounting practices (MAPs) and performance of Sarawak's small and medium enterprises (SMEs) /Aiman Farhan Safri

Safri, Aiman Farhan (2015) Management accounting practices (MAPs) and performance of Sarawak's small and medium enterprises (SMEs) /Aiman Farhan Safri. Masters thesis, Universiti Teknologi MARA Cawangan Sarawak.

Abstract

There have been the recent calls for additional research in order to enhance the understanding of the adoption of management accounting practices (MAPs) in small and medium sized enterprises (SMEs). This, allied to an increasing importance of SMEs around the world especially in developing countries, is the motivation for this research. This research explores the uptake of a broad range of MAPs in Sarawak's SMEs; determines factors that affect the frequency use of MAPs in SMEs and lastly examines the relationship between the use of MAPs and organizational performance of SMEs.

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Item Type: Thesis (Masters)
Creators:
Creators
Email / ID Num.
Safri, Aiman Farhan
2012378501
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Costs. Industrial costs
H Social Sciences > HD Industries. Land use. Labor > Manufacturing industries
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Cost accounting. Activity-based costing
Divisions: Universiti Teknologi MARA, Sarawak > Kota Samarahan II Campus
Programme: Master of Accountancy
Keywords: Small and medium sized enterprises (SMEs), management accounting practices (MAPs), Organizational performance, Costing system, Budgeting system, Manufacturing sector
Date: May 2015
URI: https://ir.uitm.edu.my/id/eprint/36665
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