The determinants of strategic management accounting practices for decision making in Malaysian company

• المؤلف الرئيسي: Nur Falihah, Halilul Rahuman
• التنسيق: أطروحة
• اللغة: الإنجليزية; الإنجليزية
• منشور في: 2022
• الموضوعات: HD Industries. Land use. Labor.
• الوصول للمادة أونلاين: https://etd.uum.edu.my/10735/1/s827667_01.pdf; https://etd.uum.edu.my/10735/2/s827667_02.pdf; https://etd.uum.edu.my/10735/

The last years have seen a significant increase in academic and business organizations interest in strategic management accounting (SMA) techniques. Strategic management accounting approaches have the ability to benefit companies in a variety of ways. SMA has an enormous opportunity for making better decision, but there are still problems with its practical implementation and poor understanding of how to strategically use SMA to accomplish business goals. The study's purpose is to investigate the relationship among academic qualification of accounting staff, size of the firm, advance technology and market competition on the use of SMA practices for decision making. The finding shows that the size of the firm and market competition are significant factors that influence SMA practices for decision making. On the other hand, accounting staff academic qualification level and latest technology did not significantly influence SMA practice for decision making. This study will benefit future researchers by providing information on factors that make it difficult to implement SMA and raising awareness of the subject or issue.