Management accounting practices in selected Asian countries: A review of the literature
Traditional management accounting techniques such as standard costing and variance analysis, traditional budgeting and cost volume profit analysis are said to be less useful in the present manufacturing environment. To succeed in the present dynamic business environment,tools or strategies such as J...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English English |
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Emerald Group Publishing Limited
2004
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/59269/ http://irep.iium.edu.my/59269/1/Management_accounting_practices_in_selec.pdf http://irep.iium.edu.my/59269/7/59269-Management%20accounting%20practices%20in%20selected%20Asian%20countries_SCOPUS.pdf |
| _version_ | 1848785279087804416 |
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| author | Sulaiman, Maliah Nik Ahmad, Nik Nazli Mohd Alwi, Norhayati |
| author_facet | Sulaiman, Maliah Nik Ahmad, Nik Nazli Mohd Alwi, Norhayati |
| author_sort | Sulaiman, Maliah |
| building | IIUM Repository |
| collection | Online Access |
| description | Traditional management accounting techniques such as standard costing and variance analysis, traditional budgeting and cost volume profit analysis are said to be less useful in the present manufacturing environment. To succeed in the present dynamic business environment,tools or strategies such as JIT, ABC, TQM, process re-engineering, life cycle assessment and target costing would greatly enhance the ability of corporations to meet global competition. Through a literature review, this study examines the extent to which traditional and contemporary
management accounting tools are being used in four Asian countries: Singapore, Malaysia, China and India. Overall, the evidence reviewed suggests that the use of contemporary management accounting tools is lacking in the four countries. The use of traditional management accounting
techniques remains strong. The paper concludes with various recommendations for future research, the most important of which is the need for future studies to be grounded in theory. |
| first_indexed | 2025-11-14T16:50:37Z |
| format | Article |
| id | iium-59269 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English |
| last_indexed | 2025-11-14T16:50:37Z |
| publishDate | 2004 |
| publisher | Emerald Group Publishing Limited |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-592692017-11-14T08:13:57Z http://irep.iium.edu.my/59269/ Management accounting practices in selected Asian countries: A review of the literature Sulaiman, Maliah Nik Ahmad, Nik Nazli Mohd Alwi, Norhayati HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping Traditional management accounting techniques such as standard costing and variance analysis, traditional budgeting and cost volume profit analysis are said to be less useful in the present manufacturing environment. To succeed in the present dynamic business environment,tools or strategies such as JIT, ABC, TQM, process re-engineering, life cycle assessment and target costing would greatly enhance the ability of corporations to meet global competition. Through a literature review, this study examines the extent to which traditional and contemporary management accounting tools are being used in four Asian countries: Singapore, Malaysia, China and India. Overall, the evidence reviewed suggests that the use of contemporary management accounting tools is lacking in the four countries. The use of traditional management accounting techniques remains strong. The paper concludes with various recommendations for future research, the most important of which is the need for future studies to be grounded in theory. Emerald Group Publishing Limited 2004 Article PeerReviewed application/pdf en http://irep.iium.edu.my/59269/1/Management_accounting_practices_in_selec.pdf application/pdf en http://irep.iium.edu.my/59269/7/59269-Management%20accounting%20practices%20in%20selected%20Asian%20countries_SCOPUS.pdf Sulaiman, Maliah and Nik Ahmad, Nik Nazli and Mohd Alwi, Norhayati (2004) Management accounting practices in selected Asian countries: A review of the literature. Managerial Auditing Journal, 19 (4). pp. 493-508. ISSN 0268-6902 http://www.emeraldinsight.com/doi/abs/10.1108/02686900410530501 10.1108/02686900410530501 |
| spellingShingle | HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping Sulaiman, Maliah Nik Ahmad, Nik Nazli Mohd Alwi, Norhayati Management accounting practices in selected Asian countries: A review of the literature |
| title | Management accounting practices in selected Asian countries:
A review of the literature |
| title_full | Management accounting practices in selected Asian countries:
A review of the literature |
| title_fullStr | Management accounting practices in selected Asian countries:
A review of the literature |
| title_full_unstemmed | Management accounting practices in selected Asian countries:
A review of the literature |
| title_short | Management accounting practices in selected Asian countries:
A review of the literature |
| title_sort | management accounting practices in selected asian countries:
a review of the literature |
| topic | HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping |
| url | http://irep.iium.edu.my/59269/ http://irep.iium.edu.my/59269/ http://irep.iium.edu.my/59269/ http://irep.iium.edu.my/59269/1/Management_accounting_practices_in_selec.pdf http://irep.iium.edu.my/59269/7/59269-Management%20accounting%20practices%20in%20selected%20Asian%20countries_SCOPUS.pdf |