The influence of the intensity of market competition on malaysian manufacturing companies performance: the mediating role of management accounting information

• Main Author: Nurfarzianie Jaafar
• Format: Thesis
• Language: English; English
• Published: 2021
• Subjects: HF5410-5417.5 Marketing. Distribution of products
• Online Access: https://eprints.ums.edu.my/id/eprint/41474/1/24%20PAGES.pdf; https://eprints.ums.edu.my/id/eprint/41474/2/FULLTEXT.pdf; https://eprints.ums.edu.my/id/eprint/41474/

The objective of this study is to investigate the relationship between the intensity of market competition and the performance of manufacturing companies in Malaysia with the mediating role of management accounting information. The independent variable in this study is the intensity of market competition, and the dependent variable is the performance of electrical and electronics manufacturing companies. Management accounting information is also used as a mediating variable in this study. Contingency theory is applied in this study to determine and understand the influence of the intensity of market competition on Malaysian manufacturing companies’ performance. The samples of this study are collected from the electrical and electronics manufacturing companies that are listed in the Federation of Malaysian Manufacturers (FMM) directory. The participants of this study are the managers of the companies. A total of 74 usable questionnaires are used to analyse this study. SPSS 27.0 is used to measure the frequency of the control variables of general information, while SmartPLS 3.3.2 is used to measure the relationship between the latent variables. Based on the analysis of this study, it shows that the intensity of market competition positively influenced the performance of manufacturing companies in Malaysia. Besides, it also shows that management accounting information acts as a mediator in the relationship between the intensity of market competition and the performance of manufacturing companies in Malaysia. The management accounting information explains the relationship between the intensity of market competition and the performance of manufacturing companies in Malaysia. This study may contribute to the development of the manufacturing industry in Malaysia, and also contribute to the scarcity of management accounting literature with regards to the use of management accounting information in improving organizational performance when market competition is highly intense.