The Impact of Advance Management Accounting Techniques on Performance : The Case of Malaysia

Ayedh, Abdullah Mohammed; Eddine, Chaabane Oussama Houssem

doi:10.5742/mejb.2015.92633

Cited by 6 publications

(3 citation statements)

References 16 publications

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“…The research of Ayedh and Eddine (2015) in the case of Malaysian companies showed that those companies have increased performance by adopting strategic analytical instruments like BSC and benchmarking into their practice. Dobrovic et al (2018) found that only 20% of SMEs in Slovakia use the BSC framework in their decision making which is in today's business circumstances unsatisfactory percentage.…”

Section: Controlling Instrumentsmentioning

confidence: 99%

Use of Controlling Instruments in Croatian Companies during the Pandemic

Roška¹,

Sesar²,

Buneta³

2023

CEBR

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Nowadays, in times of corona crisis, controlling is gaining much attention because it represents an effective internal mechanism that can greatly contribute to a timely and rapid response to changes. Controlling activities reflect the quality of company management at the strategic, tactical, and operational levels. In doing so, controlling uses appropriate instruments and contributes to business efficiency and effectiveness. The research aims to determine the current state of controlling instrument application (operational/strategic) in companies. Further, we examine the role of controlling in stabilizing business operations and adjusting business strategies that affect business performance indicators in the context of the corona crisis. The survey method was used and data were collected from 180 companies of different sizes in the Republic of Croatia. The survey was conducted in 2021. Nonparametric techniques, the Chi-square test and the Kruskal-Wallis test were used for hypothesis testing. The findings show: (1) there is a significant relationship between the role of controlling in business stabilization and business strategy redirection in times of corona crisis and thus affects business indicators measured by liquidity, profitability and indebtedness, (2) there is a statistically significant difference between those companies who established controlling department and those without a controlling department in the application of operational controlling instruments, (3) there is no a statistically significant difference between those companies who established controlling department and those without a controlling department in the application of strategic controlling instruments. The results of the study provide insight into the application of controlling instruments in Croatian companies during the corona crisis and empirical implications for academics and practitioners. Implications for Central European audience: Nowadays, market volatility and external factors significantly influence the business decisions of Central European companies. For managerial decisions to be timely and effective, controlling uses various instruments with the aim of better advising managers. To be more agile, companies have to use a combination of operational and strategic controlling instruments. In the Republic of Croatia, as a posttransition country, companies are more short-term oriented, which is visible in the significant use of operational controlling instruments, and to a lesser extent strategic instruments. In

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Section: Controlling Instrumentsmentioning

confidence: 99%

Use of Controlling Instruments in Croatian Companies during the Pandemic

Roška¹,

Sesar²,

Buneta³

2023

CEBR

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“…Considering the relationship between traditional and modern MA practices, Leite, Fernandes and Leite (2016) found that, in Portugal, traditional techniques are more used when compared to contemporary ones. In the context of Malaysia, Ayedh and Eddine (2015) argued that the adoption of the Balanced Scorecard, a MA approach considered contemporary, significantly influenced corporate profitability, customer satisfaction, market position in relation to sales growth for existing services and products, highlighting the relevance of the practices in the management process.…”

Section: Academic Literature On Research Of Management Accounting (Mamentioning

confidence: 99%

Percepções das Barreiras de Difusão da Pesquisa Gerencial por Pesquisadores e Profissionais

Freitag

Martins

Ribeiro

et al. 2019

REPeC

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Objetivo: Verificar em qual barreira de difusão a pesquisa em contabilidade gerencial no Brasil se encontra, na percepção de pesquisadores e profissionais de contabilidade. Estudos aferem que as investigações têm se dedicado a temas destoantes das necessidades organizacionais. Método: Trata-se de uma survey com abordagem quantitativa. Coletaram-se dados por meio de questionário eletrônico enviado a professores e membros dos Conselhos Regionais de Contabilidade (CRC) considerando a acessibilidade. Para análise dos dados, utilizou-se o software SPSS, estatística descritiva e análise fatorial confirmatória. Resultados: Verificou-se que a pesquisa está demasiadamente isolada da prática. E é unânime, para ambos grupos, a percepção da necessidade de que as pesquisas se apropriem das problematizações advindas da prática. Nenhuma fase é totalmente responsável pela imposição de barreiras entre a teoria e a prática. Entretanto, a fase da tradução possui o maior potencial para aumentar o gap entre pesquisa acadêmica e prática. Contribuições: Contribui para o debate a respeito da relevância da pesquisa acadêmica e a prática em contabilidade gerencial, fornecendo evidências em relação à natureza, extensão e difusão da percepção dos pesquisadores e profissionais de contabilidade, representados por membros do CRC.

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“…Firms are encouraged to focus on consumers' requirements in anticipation of greater customer satisfaction and organisational performance (Sadikoglu & Olcay, 2014). In recent years, TQM has also been regarded as one of the more advanced management accounting practices (Tuanmat & Smith, 2011;Nuhu, Baird, & Appuhami, 2016;Ross & Kovachev, 2009;Ayedh & Houssem, 2015).…”

Section: Introductionmentioning

confidence: 99%

Total Quality Management and the Role of Management Accountants on Organisational Performance: The Service Sector in Malaysia

Ghassan

Maelah

Amir

et al. 2019

AJBA

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Manuscript type: Research paper Research aims: This study examines the relationship between total quality management (TQM), the role of the management accountant and organisational performance among the service sector in Malaysia. Design/Methodology/Approach: This study collects data from 100 private service organisations in Malaysia via a self-administered printed questionnaire. Data collected are analysed using partial least squares (PLS) 3.0. Research findings: The results reveal that TQM has a positive significant impact on organisational performance. The TQM's practice of focussing more on customers and the designing of services also show significant effects on organisational performance. This study finds that management accountants do not moderate the relationship between TQM and organisational performance.

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The Impact of Advance Management Accounting Techniques on Performance : The Case of Malaysia

Cited by 6 publications

References 16 publications

Use of Controlling Instruments in Croatian Companies during the Pandemic

Use of Controlling Instruments in Croatian Companies during the Pandemic

Percepções das Barreiras de Difusão da Pesquisa Gerencial por Pesquisadores e Profissionais

Total Quality Management and the Role of Management Accountants on Organisational Performance: The Service Sector in Malaysia

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