Management Accounting Practices (MAPs) usage among Small and Medium-sized Enterprises (SMEs) and their implications are examined in this paper. 291 sets of questionnaires were dispersed and six interviews were conducted to gather the data. The usage frequency of individual practices and thematic analysis are deliberated, and the results denote the comparatively low MAPs usage rates among Jordanian SMEs as opposed to those in developed countries. Nonetheless, the reported rates in Jordan are comparable to those in developing countries. Among SMEs, MAPs significantly allow product cost information determination, planning and controlling, and detection of problems. Shortcomings of the traditional system, previous experiments of large companies, and external factors, are considered as the main reasons that motivated SMEs to use MAPs. Insufficient experience, lack of financial resources, and the high costs associated with implementing MAPs are the most crucial reasons that forced SMEs to neglect to use a lot of MAPs. The present study enriches the knowledge of MAPs in the context of SMEs. Also, the significance of MAPs among SME managers is highlighted. Equally, this study should stimulate additional scrutiny and analysis of MAPs amongst SMEs. Keywords: management accounting practices (MAPs), small and mediumsized enterprises (SMEs), Jordan, diffusion of innovations theory

Learning preferences among undergraduate accounting students might vary considerably and are still largely unexplored although their findings might be useful for lecturers to improve learning and teaching strategies. Students’ preferences in selecting the appropriate learning strategies can help improve their understanding and lead to improved competency for better academic achievement. This study examined students’ preferences towards learning strategies and the differences in learning strategies among accounting students in Universiti Malaysia Terengganu, between genders. The data were collected using online survey completed by accounting undergraduate students from Year 1 until Year 3 for the academic session 2018/2019. 150 students responded to the online survey, with 32% response rate. Using a revised two-factor version of the Study Process Questionnaire, the survey assessed deep and surface approaches in learning preferred by the students. The results showed that deep learning approach scored a higher mean of 3.36 compared to surface learning and gender was found insignificantly related to the preferred learning approach. This finding suggests that the use of deep approach (for example, active learning or student-centered learning) is to encourage better learning process that would contribute to better academic performance and teaching strategy practices among accounting students.

The paper aims to explore the business management practices and the implications for its use in tackling the issues and challenges faced by a solid waste management company in Malaysia, FreshAir. Experiencing rapid industrialization, with warm climate and high humidity, Malaysia is exposed to serious environmental and health related hazards. The case study research used semi-structured interviews conducted with the key participants of FreshAir in order to understand the use of business management techniques in tackling the issues and challenges faced by the solid waste company. Waste implies unwanted resources, which clearly create additional environmental costs and health related issues if they are not well managed. The study proposed that to sustain and remain competitive, organizations must ensure that the issues and challenges they face are managed effectively, which can be achieved by adopting relevant business and management accounting techniques. The findings suggest that the primary purpose of having business management and accounting information is to help FreshAir to make appropriate decisions to tackle the issues and challenges in solid waste management. The business management practices of FreshAir serve as an integral part of strategic, operations management and quality management, which lead to its sustainability. The study is of benefit to academics and managers by implying that the management functions of planning, organizing, directing and controlling should be in place to support sustainable waste management solutions.

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Kajian ini bertujuan mengenal pasti faktor-faktor yang menentukan prestasi pelajar dalam subjek perakaunan di peringkat matrikulasi. Berdasarkan 450 soal selidik yang dikeluarkan, analisis kajian ke atas 393 sampel yang boleh digunakan menunjukkan purata gred pelajar secara keseluruhannya berada dalam lingkungan C. Penemuan kajian dengan menggunakan kaedah “stepwise” regresi berkali, menunjukkan hubungan positif yang signifikan antara markah perakaunan pengurusan dengan purata mata gred keseluruhan dan pencapaian bagi subjek perakaunan kewangan yang diambil oleh pelajar dalam semester sebelumnya. Di samping itu, sikap, jangkaan tahap motivasi dan jangkaan markah menunjukkan hubungan yang signifikan dengan prestasi pelajar. Bagaimanapun, dapatan kajian telah menunjukkan bahawa pelajar yang tidak mempunyai pendedahan awal dalam subjek perakaunan menunjukkan prestasi yang lebih baik berbanding dengan mereka yang mempunyai pendedahan awal dalam subjek perakaunan.