The use of management accounting practices in Malaysian SMEs

摘要: There have been the recent calls for additional research in order to enhance understanding of adoption management accounting practices (MAPs) small and medium sized enterprises (SMEs). This, allied an increasing importance SMEs around world especially developing countries, is motivation this research. This explores uptake a broad range MAPs Malaysian SMEs; identifies roles determines factors that affect extent use lastly examines relationship between organizational performance SMEs. A postal questionnaire was conducted 1,000 manufacturing sector which elicited 160 useable responses. The results show majority respondents used five areas identified. Use costing system, budgeting system evaluation are significantly higher than decision support strategic accounting, indicates traditional greater sophisticated MAPs. The indicate firms make all as opposed enterprises. most significant differences relate accounting. increased by larger line with size being contingent variable explaining such practices. The also suggest were perceived playing very important Performance controlling activities major Overall study suggests 4 that relevant useful their processes. Further, found four out factors; firm, intensity market competition; participation owner/manager development firm advanced technology positive statistically certain however weak SMEs. This enriches existing body knowledge providing information Malaysia. findings can be specifically informative policy makers intent on skills among will provide valuable insights into nature country promote interest researchers well other countries SME focus