A survey on management accounting practices of Japanese companies in Malaysia / Rokiah Muda

• Main Author: Muda, Rokiah
• Format: Thesis
• Language: English
• Published: 2001
• Subjects: Periodicals. Societies. Serials; Malaysia; Public accounting. Auditing
• Online Access: http://ir.uitm.edu.my/id/eprint/7253/1/TM_ROKIAH%20MUDA%20AC%2001_5%201.pdf; http://ir.uitm.edu.my/id/eprint/7253/
• Institution: Universiti Teknologi Mara

This dissertation is to identify the nature and characteristics of management accounting practices of Japanese companies in Malaysia. This is to enable the comparison being made, as whether the Japanese companies fully implemented the characteristics of Japanese management accounting in their companies. It is hope that if the system is effective, Malaysian companies may be able to emulate them. Both manufacturing and services industry were considered in this survey in order to have the overall picture on the topic. The data is gathered by using questionnaires and interview sessions with selected companies, and analyzed by using Descriptive Statistical Analysis to explain the characteristics mentioned. Both quantitative and qualitative analysis will support this survey, and the qualitative analysis is considering the researcher's observation during the distribution of the questionnaires to the respective companies and telephone interview session with the accountants of two selected companies. The findings of the survey are discussed in accordance with Nishimura's theoretical model and previous literature. The results of the findings indicates that the Japanese companies in Malaysia used both "traditional" and "Modern" techniques in their accounting system, and the technique used is the one that is simple-to-understand technique. The findings of this survey are descriptive in nature and calls for future research for inferential analysis.