Management accounting and organizational change : impact of alignment of management accounting system, structure and strategy on performance
The business environment in Malaysia has changed rapidly over recent decades, andcontinues to change. Globalization has brought new technology and made thebusiness environment in Malaysia open to greater competition. Central Governmenteconomic policy relating to ‘knowledge economy (k-economy)’ and vision 2020have also opened the market up for competition and certainly increasedtechnological development. These changes have impacted greatly on the businessenvironment in Malaysia, especially on manufacturing industry, which has beenidentified as the most active and important contributor to the Malaysian economy.Literature has identified that changes in both external and internal organizationalfactors have influenced changes in management accounting practices inorganizations. When business organizations respond to challenges by embarking ona change management path, they are faced with the choices of which ones of themany management methods, techniques and systems would be most effective. Thisis important as the management accounting system plays an important role inproviding useful information to management, especially in the decision makingprocess. Many researchers have shown an interest in understanding the way in whichmanagement accounting and organizational changes respond to the changingbusiness environment. However, most of this research has to date been conducted ina developed economy setting especially in Western countries.This study aims to investigate the impact of alignment among the changes in externaland internal organizational factors, with the changes in management accountingpractice on performance. The framework has been developed based on the literaturefrom Western countries and Malaysia (as well as other less developed countries).
Year of publication: |
2010-01-01
|
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Authors: | Tuan Mat, Tuan |
Publisher: |
Research Online |
Subject: | Managerial accounting | Manufacturing industries | Malaysia | competition | Business Administration, Management, and Operations |
Saved in:
freely available
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