Co-operatives in Malaysia have urgent jobs in creating business frameworks, and making it workable for the nation to join the worldwide co-operatives society and refined economies. Thus, top management in Malaysian cooperatives aggressively design and implement their strategic plan through strategic accounting procedures in leadership. The purpose of this research is to examine the association between the contemporary management accounting practices (MAP) and managerial performance in the Malaysian’ co-operative sector. Management team from the 100 leading co-operatives in Malaysia were the respondents. Descriptive on the adoption level and its relationship with the managerial performance has been analysed. The finding indicates the level of contemporary MAP is high and there is significant relationship between contemporary MAP and managerial performance among Malaysian Co-operatives. This research offers a exclusive details investigation of the contemporary MAP and an signal of upcoming trends.

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Cooperatives in Malaysia have crucial roles in developing business systems, and making it possible for the country to join the global cooperatives society and sophisticated economies. Therefore, top management in Malaysian Cooperatives are aggressively designing and executing their strategic plan through performance measurement system. This paper will discuss whether contemporary performance measurement system can be apply in Malaysian cooperatives. The existence of strategic, comprehensive and dynamic in cooperative performance measurement system is needed as it will provide co-operatives' management with valuable insights the role of contemporary performance measurement system model which could assist them in aligning their performance measurement system.