Contingency factors influencing MAS design of manufacturing firms in Malaysia
From a contingency framework, this paper empirically examines the relationship between decentralization, advanced manufacturing technology (AMT) and market competition on the adoption of sophisticated management accounting system (MAS) design among manufacturing firms in Malaysia. Using a structur...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2016
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| Online Access: | http://journalarticle.ukm.my/10749/1/10716-43518-1-PB.pdf http://journalarticle.ukm.my/10749/ http://ejournal.ukm.my/ajac/issue/view/868/showToc |
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| Institution: | Universiti Kebangsaan Malaysia |
| Language: | English |
| Summary: | From a contingency framework, this paper empirically examines the relationship between decentralization, advanced
manufacturing technology (AMT) and market competition on the adoption of sophisticated management accounting system
(MAS) design among manufacturing firms in Malaysia. Using a structured questionnaire and regression analysis, data
from 137 manufacturing firms from Malaysia show that the sophistication of MAS adopted is significantly and positively
related with AMT adoption and market competition. The findings suggests that the adoption of sophisticated MAS design
is parallel with the adoption of advanced manufacturing innovations and is able to assist firms to cope with the changes
in the business environment. However, a positive but insignificant relationship was observed in the relationship between
decentralization and MAS design. These results have contributed to the management accounting change literature by
suggesting that attempts by the MAS designers to improve the timeliness and the scope of the information are of particular
relevance to the managers of the firm. |
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