The dynamics of management accounting in Malaysia: a research note / Suzana Sulaiman, Aliza Ramli, Falconer Mitchell
Management accounting changes take in various dimensions and are not a uniform phenomenon. The changes demand management accounting tasks, skill and tools and techniques to change. A study was conducted on Malaysian registered management accountants with CIMA Malaysian division. The findings showed...
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| Format: | Article |
| Language: | English |
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Accounting Research Institute, Faculty of Accountancy & UiTM Press
2008
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| Online Access: | https://ir.uitm.edu.my/id/eprint/176/ |
| _version_ | 1848802289233428480 |
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| author | Ramli, Aliza |
| author_facet | Ramli, Aliza |
| author_sort | Ramli, Aliza |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Management accounting changes take in various dimensions and are not a uniform phenomenon. The changes demand management accounting tasks, skill and tools and techniques to change. A study was conducted on Malaysian registered management accountants with CIMA Malaysian division. The findings showed that Malaysian management accountants held different job titles in various functional areas within the
organization. Management accountants in the future are expected to be able to relate management accounting to wider information flow within the organization. There is a shift from ‘financial accounting’ to ‘commercial orientation’. However, traditional management accountants tasks such as cost/financial control, planning/management budget and operational information interpretation remain essential. Future management accountants are expected to be more analytical and have a broad view of business. |
| first_indexed | 2025-11-14T21:20:59Z |
| format | Article |
| id | uitm-176 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:20:59Z |
| publishDate | 2008 |
| publisher | Accounting Research Institute, Faculty of Accountancy & UiTM Press |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-1762022-12-29T03:21:02Z https://ir.uitm.edu.my/id/eprint/176/ The dynamics of management accounting in Malaysia: a research note / Suzana Sulaiman, Aliza Ramli, Falconer Mitchell apmaj Ramli, Aliza Management accounting changes take in various dimensions and are not a uniform phenomenon. The changes demand management accounting tasks, skill and tools and techniques to change. A study was conducted on Malaysian registered management accountants with CIMA Malaysian division. The findings showed that Malaysian management accountants held different job titles in various functional areas within the organization. Management accountants in the future are expected to be able to relate management accounting to wider information flow within the organization. There is a shift from ‘financial accounting’ to ‘commercial orientation’. However, traditional management accountants tasks such as cost/financial control, planning/management budget and operational information interpretation remain essential. Future management accountants are expected to be more analytical and have a broad view of business. Accounting Research Institute, Faculty of Accountancy & UiTM Press 2008-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/176/2/176.pdf Ramli, Aliza (2008) The dynamics of management accounting in Malaysia: a research note / Suzana Sulaiman, Aliza Ramli, Falconer Mitchell. (2008) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 3 (1). pp. 1-19. ISSN 1675-3194 https://apmaj.uitm.edu.my/ |
| spellingShingle | Ramli, Aliza The dynamics of management accounting in Malaysia: a research note / Suzana Sulaiman, Aliza Ramli, Falconer Mitchell |
| title | The dynamics of management accounting in Malaysia: a research note / Suzana Sulaiman, Aliza Ramli, Falconer Mitchell |
| title_full | The dynamics of management accounting in Malaysia: a research note / Suzana Sulaiman, Aliza Ramli, Falconer Mitchell |
| title_fullStr | The dynamics of management accounting in Malaysia: a research note / Suzana Sulaiman, Aliza Ramli, Falconer Mitchell |
| title_full_unstemmed | The dynamics of management accounting in Malaysia: a research note / Suzana Sulaiman, Aliza Ramli, Falconer Mitchell |
| title_short | The dynamics of management accounting in Malaysia: a research note / Suzana Sulaiman, Aliza Ramli, Falconer Mitchell |
| title_sort | dynamics of management accounting in malaysia: a research note / suzana sulaiman, aliza ramli, falconer mitchell |
| url | https://ir.uitm.edu.my/id/eprint/176/ https://ir.uitm.edu.my/id/eprint/176/ |