Purpose – Malaysia has moved towards global competitiveness. As an important contributor to the Malaysian economy, this change makes manufacturing companies in Malaysia need to ensure that their business operation and management cope with the current changes. To do this they need to reconsider...

The paper uses a survey method to explore the extent to which manufacturing and service firms have benefited from a range of traditional and contemporary Management Accounting Practices (MAPs) in Finland. The findings indicate that overall benefits of contemporary MAPs, such as activity-based...

Effective management accounting systems can provide critical tools and techniques for managing contemporary companies, particularly in competitive global environments. Using a survey of Canadian manufacturing companies, this study investigates the deployment of contemporary management accounting...

The literature offers little empiric evidence on the role of management accounting in inter-firm relationships. So, in the following research, we examined the effect of the use of a set of new management accounting practices namely the ABC, the balanced scorecard and the financial and accounting...

This study focuses on and gauges the dimensions of both management and strategic control. It also defines the variables that affect the management accounting practices which will consequently affect the firm performance through management and strategic control. This study uses cross-sectional...

This paper examines the way in which management accounting practices in a government trading enterprise (GTE) changed in conjunction with the changes in the organisation's goals, structure and culture when the organisation was undergoing public sector reforms. Data for the study were gathered...

This paper examines the way in which management accounting practices in a government trading enterprise (GTE) changed in conjunction with the changes in the organisation's goals, structure and culture when the organisation was undergoing public sector reforms. Data for the study were gathered...

This paper aims to examine the role of management accounting practices and the factors affecting the implementation of these practices within public sector in developing countries. This paper analyses current and previous studies of management accounting techniques and the New Public Management...