Antecedents of Management Accounting Practices and Hotel Performance: Evidence from Malaysian Borneo States

• Main Authors: Salumah Nain, Rasid Mail, Nelson Lajuni
• Format: Article
• Language: English; English
• Published: Accounting Research Institute (ARI) 2022
• Subjects: HF5601-5689 Accounting. Bookkeeping; TX901-946.5 Hospitality industry. Hotels, clubs, restaurants, etc. Food service
• Online Access: https://eprints.ums.edu.my/id/eprint/33643/1/Antecedents%20of%20Management%20Accounting%20Practices%20and%20Hotel%20Performance.pdf; https://eprints.ums.edu.my/id/eprint/33643/2/Antecedents%20of%20Management%20Accounting%20Practices%20and%20Hotel%20Performance1.pdf; https://eprints.ums.edu.my/id/eprint/33643/; https://mar.uitm.edu.my/index.php/current-issue/21-cv21n01/120-av21n01-6; https://doi.org/10.24191/MAR.V21i01-06

Management accounting practices remain one of the crucial issues in management accounting research. However, little is known about management accounting practices in the hotel industry in East Malaysia, particularly Sabah, Sarawak, and the Federal Territory of Labuan compared to those in West Malays...