Management accounting practices in many countries around the world: A review of the literature

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building INTELEK Repository
caption +91 9555620073
collection Online Access
collectionurl https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection407072
date 2024-08-26 20:01:37
format Restricted Document
id 12146
institution UniSZA
originalfilename 6446-01-FH02-FPP-19-29847.pdf
person Aqmal Arfi
recordtype oai_dc
resourceurl https://intelek.unisza.edu.my/intelek/pages/view.php?ref=12146
spelling 12146 https://intelek.unisza.edu.my/intelek/pages/view.php?ref=12146 https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection407072 Restricted Document Article Journal application/pdf 6 1.7 Adobe Acrobat Pro DC 20.6.20042 Aqmal Arfi 2024-08-26 20:01:37 +91 9555620073 +91 9555620073 6446-01-FH02-FPP-19-29847.pdf UniSZA Private Access Management accounting practices in many countries around the world: A review of the literature IOSR Journal of Business and Management (IOSR-JBM) Preface: Throughout the last decade and a half, management accounting practices (MAPs) studies have garnered increasing attention from researchers and professionals in accounting across several countries, particularly those that are in the process of transitioning. This may be attributed to many reasons, among the top of which is the increase in the domestic and foreign markets competitiveness, globalization effects, declines in profit margins and increase in the inputs owing to the energy and economic crisis. Purpose: This paper attempts to review studies dedicated to management accounting practices (MAPs) in several countries. Design/Methodology/Approach: Data was gathered from prior literature and tabulated, based on title, year and country context of the study and the sample size as well as the publication journal. Findings: The findings showed that researchers have been extensively dedicating their efforts to examining accounting management practices in various sectors, particularly in manufacturing. In the Malaysian context, five relevant studies were conducted, one in 2011, and two each in 2015 and 2017. Value: This study is expected to contribute to the gap in MAPs studies in several countries and provide an invaluable framework for future studies to adopt. 21 2 05-09
spellingShingle Management accounting practices in many countries around the world: A review of the literature
subject +91 9555620073
summary Preface: Throughout the last decade and a half, management accounting practices (MAPs) studies have garnered increasing attention from researchers and professionals in accounting across several countries, particularly those that are in the process of transitioning. This may be attributed to many reasons, among the top of which is the increase in the domestic and foreign markets competitiveness, globalization effects, declines in profit margins and increase in the inputs owing to the energy and economic crisis. Purpose: This paper attempts to review studies dedicated to management accounting practices (MAPs) in several countries. Design/Methodology/Approach: Data was gathered from prior literature and tabulated, based on title, year and country context of the study and the sample size as well as the publication journal. Findings: The findings showed that researchers have been extensively dedicating their efforts to examining accounting management practices in various sectors, particularly in manufacturing. In the Malaysian context, five relevant studies were conducted, one in 2011, and two each in 2015 and 2017. Value: This study is expected to contribute to the gap in MAPs studies in several countries and provide an invaluable framework for future studies to adopt.
title Management accounting practices in many countries around the world: A review of the literature
title_full Management accounting practices in many countries around the world: A review of the literature
title_fullStr Management accounting practices in many countries around the world: A review of the literature
title_full_unstemmed Management accounting practices in many countries around the world: A review of the literature
title_short Management accounting practices in many countries around the world: A review of the literature
title_sort management accounting practices in many countries around the world: a review of the literature