The Implementation of Management Accounting Practices and its Relationship with Performance in Small and Medium Enterprises

Kamilah Ahmad
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Kamilah Ahmad: Department of Production and Operations Management, Faculty of Technology Management and Business, Universiti Tun Hussein Onn Malaysia, Batu Pahat, 86400, Malaysia

International Review of Management and Marketing, 2017, vol. 7, issue 1, 342-353

Abstract: There is scarce research into management accounting practices (MAPs) in small and medium-sized enterprises (SMEs) in the current literature. This study aims to explore the implementation of MAPs in SMEs and the relationship between MAPs and performance. A questionnaire survey was conducted among Malaysian SMEs in the manufacturing sector. The study demonstrates that the level of uptake of MAPs differs from traditional to more sophisticated approach. Costing system and performance measurement system (PMS) appear to be the common MAPs employed by the responding enterprises. Meanwhile, the sophisticated MAPs are frequently utilized by larger enterprises which is in line with the theoretical arguments of the effect of size in the adoption of MAPs. The findings also reveal that certain MAPs are found to have significant relationships with performance and these findings have reinforced the importance of MAPs in today’s organization. This study provides additional empirical evidences on MAPs in SMEs and their relationships with performance

Keywords: Small and Medium-sized Enterprises; Management Accounting; Manufacturing Sector; Malaysia (search for similar items in EconPapers)
JEL-codes: M4 (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (3)

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