The relationship between the use of management accounting practices and the performance of Malaysian medium-sized enterprises

摘要: Research into management accounting practices (MAPs) suggests that MAPs have important roles in ensuring the efficiency the of firm and may also improve performance. Despite claims; there appears scarce empirical evidence to prove positive associations use in small medium enterprises (SMEs). This research addresses the omission report findings derived from a survey of Malaysian firms SME sector. In particular it aims to demonstrate relationship between and the performance SMEs A postal questionnaire was conducted 500 Malaysian medium-sized in manufacturing sector which elicited 110 useable responses. The data provide some evidence as significant relationships between performance. Therefore it proves play of SMEs especially increase efficiency effectiveness their management process.