Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 3 of 3
Full-Text Articles in Business
Management Accounting And Organizational Change : Impact Of Alignment Of Management Accounting System, Structure And Strategy On Performance, Tuan Tuan Mat
Theses: Doctorates and Masters
The business environment in Malaysia has changed rapidly over recent decades, and
continues to change. Globalization has brought new technology and made the
business environment in Malaysia open to greater competition. Central Government
economic policy relating to ‘knowledge economy (k-economy)’ and vision 2020
have also opened the market up for competition and certainly increased
technological development. These changes have impacted greatly on the business
environment in Malaysia, especially on manufacturing industry, which has been
identified as the most active and important contributor to the Malaysian economy.
Literature has identified that changes in both external and internal organizational
factors have influenced …
Strategy, Perceived Environmental Uncertainty, Management Accounting Systems And Performance: An Empirical Investigation, Kar Ming Chong
Strategy, Perceived Environmental Uncertainty, Management Accounting Systems And Performance: An Empirical Investigation, Kar Ming Chong
Theses : Honours
This thesis is an empirical examination of the role of strategic business unit (SBU) strategy and perceived environmental uncertainty (PEU) en the relations between 'management accounting systems (MAS) design and SBU performance. Two extreme strategic postures of Miles and Snow's typology were used in this study. They were prospector and defender. MAS design was defined in terms of the extent to which managers' use of broad scope MAS information characteristics for decision making; A survey research methodology was used in this study. The responses of 62 SBU managers, drawn from a cross-section of manufacturing companies in Western Australia, were used …
Interaction Of Budget Emphasis, Budgeting Participation And Task Characteristics : A Cross-Cultural Study, Liang C. Low
Interaction Of Budget Emphasis, Budgeting Participation And Task Characteristics : A Cross-Cultural Study, Liang C. Low
Theses: Doctorates and Masters
This thesis is an empirical examination which links two important areas of management accounting research. The first area relates to the relation between superiors' evaluative styles and the two dependent variables of job related tension and managerial performance. The second area relates to the impact of culture on management accounting system. Two of Hofstede's (1980) dimensions of culture were used in this study. They were power distance and individualism. Two studies, Brownell and Hirst (1986) and Brownell and Dunk (1991), both of which were conducted with samples from a low power distance/high individualism nation were re-examined within the framework suggested …