Adoption, benefits and challenges of strategic management accounting practices: evidence from emerging market / Yap Kiew Heong Angeline ...[et al.]
Strategic Management Accounting (SMA) techniques were developed to provide information appropriate for decision making in changing internal and external environments. However, studies in the developed countries demonstrated that firms were slow to adopt such techniques. This study aims to identify t...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Faculty of Accountancy
2013
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/12332/ |
| _version_ | 1848803130651705344 |
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| author | Yap, Kiew Heong Angeline Lee, Teck Heang Said, Jamaliah Yap, Saw Teng |
| author_facet | Yap, Kiew Heong Angeline Lee, Teck Heang Said, Jamaliah Yap, Saw Teng |
| author_sort | Yap, Kiew Heong Angeline |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Strategic Management Accounting (SMA) techniques were developed to provide information appropriate for decision making in changing internal and external environments. However, studies in the developed countries demonstrated that firms were slow to adopt such techniques. This study aims to identify the types of management accounting practices currently adopted by Malaysian companies. Subsequently, this study is interested to identify benefits received from the current management accounting practices and challenges in implementing SMA techniques. Based on 118 responses received, the findings revealed that 55.1% of the sample companies adopted ten out of forty five management accounting techniques. This percentage indicates that the adoption rates for management accounting practices by Malaysian companies were relatively lower than other countries. Analysis of the findings also showed that the top five management accounting techniques used were related to traditional management accounting techniques. Those techniques were budgeting, breakeven analysis, variance analysis and cash flow. However, some companies started to adopt SMA techniques such as product profitability analysis, activity based costing, balanced scorecard and benchmarking practices. |
| first_indexed | 2025-11-14T21:34:21Z |
| format | Article |
| id | uitm-12332 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:34:21Z |
| publishDate | 2013 |
| publisher | Faculty of Accountancy |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-123322022-07-05T04:16:33Z https://ir.uitm.edu.my/id/eprint/12332/ Adoption, benefits and challenges of strategic management accounting practices: evidence from emerging market / Yap Kiew Heong Angeline ...[et al.] apmaj Yap, Kiew Heong Angeline Lee, Teck Heang Said, Jamaliah Yap, Saw Teng Planning. Business planning. Strategic planning Balanced scorecard (Management) Strategic Management Accounting (SMA) techniques were developed to provide information appropriate for decision making in changing internal and external environments. However, studies in the developed countries demonstrated that firms were slow to adopt such techniques. This study aims to identify the types of management accounting practices currently adopted by Malaysian companies. Subsequently, this study is interested to identify benefits received from the current management accounting practices and challenges in implementing SMA techniques. Based on 118 responses received, the findings revealed that 55.1% of the sample companies adopted ten out of forty five management accounting techniques. This percentage indicates that the adoption rates for management accounting practices by Malaysian companies were relatively lower than other countries. Analysis of the findings also showed that the top five management accounting techniques used were related to traditional management accounting techniques. Those techniques were budgeting, breakeven analysis, variance analysis and cash flow. However, some companies started to adopt SMA techniques such as product profitability analysis, activity based costing, balanced scorecard and benchmarking practices. Faculty of Accountancy 2013-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/12332/1/12332.pdf Yap, Kiew Heong Angeline and Lee, Teck Heang and Said, Jamaliah and Yap, Saw Teng (2013) Adoption, benefits and challenges of strategic management accounting practices: evidence from emerging market / Yap Kiew Heong Angeline ...[et al.]. (2013) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 8 (2). pp. 27-45. ISSN 1675-3194 https://apmaj.uitm.edu.my/ |
| spellingShingle | Planning. Business planning. Strategic planning Balanced scorecard (Management) Yap, Kiew Heong Angeline Lee, Teck Heang Said, Jamaliah Yap, Saw Teng Adoption, benefits and challenges of strategic management accounting practices: evidence from emerging market / Yap Kiew Heong Angeline ...[et al.] |
| title | Adoption, benefits and challenges of strategic management accounting practices: evidence from emerging market / Yap Kiew Heong Angeline ...[et al.] |
| title_full | Adoption, benefits and challenges of strategic management accounting practices: evidence from emerging market / Yap Kiew Heong Angeline ...[et al.] |
| title_fullStr | Adoption, benefits and challenges of strategic management accounting practices: evidence from emerging market / Yap Kiew Heong Angeline ...[et al.] |
| title_full_unstemmed | Adoption, benefits and challenges of strategic management accounting practices: evidence from emerging market / Yap Kiew Heong Angeline ...[et al.] |
| title_short | Adoption, benefits and challenges of strategic management accounting practices: evidence from emerging market / Yap Kiew Heong Angeline ...[et al.] |
| title_sort | adoption, benefits and challenges of strategic management accounting practices: evidence from emerging market / yap kiew heong angeline ...[et al.] |
| topic | Planning. Business planning. Strategic planning Balanced scorecard (Management) |
| url | https://ir.uitm.edu.my/id/eprint/12332/ https://ir.uitm.edu.my/id/eprint/12332/ |