A survey on management accounting practices of Japanese companies in Malaysia / Rokiah Muda

This dissertation is to identify the nature and characteristics of management accounting
practices of Japanese companies in Malaysia. This is to enable the comparison being
made, as whether the Japanese companies fully implemented the characteristics of
Japanese management accounting in their companies. It is hope that if the system is
effective, Malaysian companies may be able to emulate them. Both manufacturing and
services industry were considered in this survey in order to have the overall picture on
the topic. The data is gathered by using questionnaires and interview sessions with
selected companies, and analyzed by using Descriptive Statistical Analysis to explain
the characteristics mentioned.
Both quantitative and qualitative analysis will support this survey, and the qualitative
analysis is considering the researcher's observation during the distribution of the
questionnaires to the respective companies and telephone interview session with the
accountants of two selected companies. The findings of the survey are discussed in
accordance with Nishimura's theoretical model and previous literature.
The results of the findings indicates that the Japanese companies in Malaysia used both
"traditional" and "Modern" techniques in their accounting system, and the technique
used is the one that is simple-to-understand technique. The findings of this survey are
descriptive in nature and calls for future research for inferential analysis.