Management accounting practices (MAPs) and performance of Sarawak's small and medium enterprises (SMEs) /Aiman Farhan Safri

• Main Author: Safri, Aiman Farhan
• Format: Thesis
• Language: English
• Published: 2015
• Subjects: Costs. Industrial costs; Manufacturing industries; Cost accounting. Activity-based costing
• Online Access: http://ir.uitm.edu.my/id/eprint/36665/1/36665.pdf; http://ir.uitm.edu.my/id/eprint/36665/

There have been the recent calls for additional research in order to enhance the understanding of the adoption of management accounting practices (MAPs) in small and medium sized enterprises (SMEs). This, allied to an increasing importance of SMEs around the world especially in developing countries, is the motivation for this research. This research explores the uptake of a broad range of MAPs in Sarawak's SMEs; determines factors that affect the frequency use of MAPs in SMEs and lastly examines the relationship between the use of MAPs and organizational performance of SMEs.