STRATEGIC MANAGEMENT ACCOUNTING INFORMATION ELEMENTS: MALAYSIAN EVIDENCE

  • Raman Noordin Universiti Malaysia Sabah
  • Yuserrie Zainuddin Universiti Sains Malaysia
  • Michael Tayles University of Hull

Abstract

Motivated by the paucity of published empirical evidence on SMA this paper reports the results of an exploratory study carried out on Electrical and Electronics (E&E) companies operating in Malaysia. Specifically, it explores the extent of strategic management accounting (SMA) information elements usage among Malaysia’s E&E companies. The results indicate that E&E companies use SMA information elements extensively. The results imply that companies are extending their management accounting information towards more externally focused and strategic material. This finding enriches our current knowledge about the extent of SMA information usage among organisations. It also supports the findings of several previous researches which suggested that companies operating in today’s environment emphasise beyond traditional management accounting information.
Published
Jun 30, 2009
How to Cite
NOORDIN, Raman; ZAINUDDIN, Yuserrie; TAYLES, Michael. STRATEGIC MANAGEMENT ACCOUNTING INFORMATION ELEMENTS: MALAYSIAN EVIDENCE. Asia-Pacific Management Accounting Journal, [S.l.], v. 4, n. 1, p. 17-34, june 2009. ISSN 2550-1631. Available at: <http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/81>. Date accessed: 20 june 2019.