Changing Roles of Management Accountants in Malaysian Companies: A Preliminary Study
作者： Suzana Sulaiman , Zairul Nurshazana Zainuddin , Rosni Muda , Aliza Ramli
DOI:
关键词: Business environment 、 Comparison of management accounting and financial accounting 、 Accounting 、 Overtime 、 Business 、 Management accounting
摘要: lobalization, intense competit ion, governmental regulat ions and innovation in technology have greatly changed the business environment. Organizations demand for more proactive management accountants, who can continuously steer to success. This definitely changes roles tasks of accountants. The objective this study is exp lore past future accountants' skills Malaysian organizations. A survey was conducted on registered accountants with CIMA division. findings revealed that are required a broad v iew it therefore spend less time dealing accounting issues. Management also expected strategic focus, which included use range performance measures such as non-financial enhance performance. Overall, overtime they facing ongoing transformation.
sapub.org参考文章(12)
Falconer Mitchell, Suzana Sulaiman, Aliza Ramli, THE DYNAMICS OF MANAGEMENT ACCOUNTING IN MALAYSIA: A RESEARCH NOTE Asia-Pacific Management Accounting Journal. ,vol. 3, pp. 1- 19 ,(2008)
Suzana Sulaiman, Aliza Ramli, Falconer Mitchell, None, What factors drive change in management accounting in Malaysian organisations Management & Accounting Review (MAR). ,vol. 7, pp. 61- 76 ,(2008) , 10.24191/MAR.V7I1.274
K.A. Edwards, C.R. Emmanuel, Diverging views on the boundaries of management accounting Management Accounting Research. ,vol. 1, pp. 51- 63 ,(1990) , 10.1016/S1044-5005(90)70045-5
Tuan Zainun Tuanmat, Malcolm Smith, None, Changes in management accounting practices in Malaysia Asian Review of Accounting. ,vol. 19, pp. 221- 242 ,(2011) , 10.1108/13217341111185146
Robert Kenny, Tricks or Treats?: A Case for Kulin Knowing in Batman’s Treaty History Australia. ,vol. 5, pp. 38- ,(2008) , 10.2104/HA080038
Ibrahim Kamal Abd Rahman, Normah Omar, Zubaidah Zainal Abidin, The Applications Of Management Accounting Techniques In Malaysian Companies: An Industrial Survey Journal of Financial Reporting and Accounting. ,vol. 1, pp. 1- 12 ,(2003) , 10.1108/19852510380000664
David Emsley, Restructuring the management accounting function: A note on the effect of role involvement on innovativeness Management Accounting Research. ,vol. 16, pp. 157- 177 ,(2005) , 10.1016/J.MAR.2005.02.002
Timothy D. Fry, Daniel C. Steele, Brooke A. Saladin, The role of management accounting in the development of a manufacturing strategy International Journal of Operations & Production Management. ,vol. 15, pp. 21- 31 ,(1995) , 10.1108/01443579510104475
Malcolm Smith, Zaharah Abdullah, Rafizan Abdul Razak, None, The diffusion of technological and management accounting innovation: Malaysian evidence Asian Review of Accounting. ,vol. 16, pp. 197- 218 ,(2008) , 10.1108/13217340810906672
Hassan Yazdifar, None, Management accounting in the twenty‐first‐century firm: a strategic view Strategic Change. ,vol. 12, pp. 109- 113 ,(2003) , 10.1002/JSC.628