Management accounting practices in Malaysia: a qualitative enquiry
The conventional wisdom of the obsoleteness of traditional management accounting tools and appropriateness of the contemporary ones has not been empirically established. Several studies have been conducted to ascertain the reasons for such unexpected findings. However, these studies are majorly surv...
| Main Authors: | , |
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| Format: | Proceeding Paper |
| Language: | English |
| Published: |
2014
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/41189/ http://irep.iium.edu.my/41189/1/Conference_IMAC7.pdf |
| _version_ | 1848782073007964160 |
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| author | Annuar, Hairul Azlan Salihu, Ibrahim Aramide |
| author_facet | Annuar, Hairul Azlan Salihu, Ibrahim Aramide |
| author_sort | Annuar, Hairul Azlan |
| building | IIUM Repository |
| collection | Online Access |
| description | The conventional wisdom of the obsoleteness of traditional management accounting tools and appropriateness of the contemporary ones has not been empirically established. Several studies have been conducted to ascertain the reasons for such unexpected findings. However, these studies are majorly survey based approaches and there are calls for more rigorous qualitative investigations. This study answers these calls by qualitatively investigating the management accounting practices of ten companies listed on Bursa Malaysia. These companies comprised of foreign and local ones, and also large and small ones. The use of both tools was documented in all the sampled companies. One major reason for this, unveiled in this study, is non-suitability of most of contemporary tools given the environment where they developed. It was recommended that the contemporary tools be implemented using cautious steps of adaptation rather that direct adoption. |
| first_indexed | 2025-11-14T15:59:39Z |
| format | Proceeding Paper |
| id | iium-41189 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T15:59:39Z |
| publishDate | 2014 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-411892015-03-30T06:46:06Z http://irep.iium.edu.my/41189/ Management accounting practices in Malaysia: a qualitative enquiry Annuar, Hairul Azlan Salihu, Ibrahim Aramide HF5601 Accounting. Bookkeeping The conventional wisdom of the obsoleteness of traditional management accounting tools and appropriateness of the contemporary ones has not been empirically established. Several studies have been conducted to ascertain the reasons for such unexpected findings. However, these studies are majorly survey based approaches and there are calls for more rigorous qualitative investigations. This study answers these calls by qualitatively investigating the management accounting practices of ten companies listed on Bursa Malaysia. These companies comprised of foreign and local ones, and also large and small ones. The use of both tools was documented in all the sampled companies. One major reason for this, unveiled in this study, is non-suitability of most of contemporary tools given the environment where they developed. It was recommended that the contemporary tools be implemented using cautious steps of adaptation rather that direct adoption. 2014 Proceeding Paper NonPeerReviewed application/pdf en http://irep.iium.edu.my/41189/1/Conference_IMAC7.pdf Annuar, Hairul Azlan and Salihu, Ibrahim Aramide (2014) Management accounting practices in Malaysia: a qualitative enquiry. In: International Management Accounting Conference 7 (IMAC VII), 2nd-3rd December 2014, Bangi Equatorial Hotel Kuala Lumpur Malaysia. (Unpublished) http://conference.ukm.my/IMAC7/IMAC7/paper/view/2253 |
| spellingShingle | HF5601 Accounting. Bookkeeping Annuar, Hairul Azlan Salihu, Ibrahim Aramide Management accounting practices in Malaysia: a qualitative enquiry |
| title | Management accounting practices in Malaysia: a qualitative enquiry |
| title_full | Management accounting practices in Malaysia: a qualitative enquiry |
| title_fullStr | Management accounting practices in Malaysia: a qualitative enquiry |
| title_full_unstemmed | Management accounting practices in Malaysia: a qualitative enquiry |
| title_short | Management accounting practices in Malaysia: a qualitative enquiry |
| title_sort | management accounting practices in malaysia: a qualitative enquiry |
| topic | HF5601 Accounting. Bookkeeping |
| url | http://irep.iium.edu.my/41189/ http://irep.iium.edu.my/41189/ http://irep.iium.edu.my/41189/1/Conference_IMAC7.pdf |