Pengaruh krisis peperangan terhadap amalan perakaunan pengurusan perusahaan kecil sederhana (PKS) di Yaman

• Main Authors: Md. Auzair, Sofiah, Basloom, Ramy, Mohamad, Muslim Har Sani, Mohd Amir, Amizawati
• Format: Article
• Language: Malay
• Published: UKM Press 2022
• Subjects: HG4001 Financial management. Business finance. Corporation finance.
• Online Access: http://irep.iium.edu.my/103922/2/103922_Pengaruh%20Krisis%20Peperangan.pdf; http://irep.iium.edu.my/103922/; http://ejournal.ukm.my/ajac/article/download/59114/13585; http://dx.doi.org/10.17576/AJAG-2022-18-13
• Institution: Universiti Islam Antarabangsa Malaysia

This study explores the management accounting practices (MAPs) in small and medium-sized enterprises (SMEs) in Yemen that has been in war crisis since 2015. The crisis situations are operationalized as uncertainties of politics, economy, social and technology (PEST) factors while MAPs are operationalized using the contemporary and traditional dimensions. Based on the configuration approach of contingency theory, it is expected that the SMEs in Yemen will place different emphasis on traditional and contemporary MAPs influenced by the political and economic stability, and the progress of the social and technology perceptions. A total of 287 questionnaires were distributed to top management of the SMEs operating in Sana, Aden, Hadramout, Taiz and AlHodiadah. The low mean value of all PEST variables suggest support to the perceptions of the crisis situations in Yemen. In order to test the hypotheses, two SMEs clusters were formed. Cluster 1 that exhibits a more stable political and economic situation, with more advanced social and technological progress appear to emphasize traditional MAPs compared to contemporary MAPs. Cluster 2 that displays a less stable political and economic situation, with less advanced social and technological progress place almost equal emphasis on traditional and contemporary MAPs. In line with the expectation, Cluster 1 that is closer to the contingency‘fit’ expectation, exhibits higher performance than Cluster 2. The findings of this study implicates the importance of understanding and practicing appropriate MAPs even in crisis situations.