![]() ![]() Since MAPs are organizational-specific, contingency theory was used in this study. ![]() This study contributes to the existing gap in management accounting literature particularly from the view of a developing economy by examining the current stage of MAPs development and the impact of three factors (i.e., organizational DNA, business potential, and operational technology) on the MAPs in Malaysia. Variations in its application among businesses are common since the management accounting practices are not standardized. MAPs are also shaped by management accounting information system. MAPs provide various tools, techniques and valuable internal information including for budgeting, profit planning and performance evaluation. Management accounting literature continues to suggest the benefits of adopting Management Accounting Practices (MAPs) in improving business sustainability. Changes in global business environment have driven transformation in Small and Medium-size Enterprises (SMEs) to move toward sustainability by focusing on cost efficiency. ![]()
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