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

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 com...

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Main Author:	Muda, Rokiah
Format:	Thesis
Language:	English
Published:	2001
Subjects:	Periodicals Societies Serials Malaysia
Online Access:	https://ir.uitm.edu.my/id/eprint/7253/1/TM_ROKIAH%20MUDA%20AC%2001_5%201.pdf
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id	my-uitm-ir.7253
record_format	uketd_dc
spelling	my-uitm-ir.72532016-08-05T00:29:47Z A survey on management accounting practices of Japanese companies in Malaysia / Rokiah Muda 2001 Muda, Rokiah Periodicals. Societies. Serials Malaysia Public accounting. Auditing 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. 2001 Thesis https://ir.uitm.edu.my/id/eprint/7253/ https://ir.uitm.edu.my/id/eprint/7253/1/TM_ROKIAH%20MUDA%20AC%2001_5%201.pdf text en public masters Universiti Teknologi MARA Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	Periodicals Societies Serials Malaysia Periodicals Societies Serials
spellingShingle	Periodicals Societies Serials Malaysia Periodicals Societies Serials Muda, Rokiah A survey on management accounting practices of Japanese companies in Malaysia / Rokiah Muda
description	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.
format	Thesis
qualification_level	Master's degree
author	Muda, Rokiah
author_facet	Muda, Rokiah
author_sort	Muda, Rokiah
title	A survey on management accounting practices of Japanese companies in Malaysia / Rokiah Muda
title_short	A survey on management accounting practices of Japanese companies in Malaysia / Rokiah Muda
title_full	A survey on management accounting practices of Japanese companies in Malaysia / Rokiah Muda
title_fullStr	A survey on management accounting practices of Japanese companies in Malaysia / Rokiah Muda
title_full_unstemmed	A survey on management accounting practices of Japanese companies in Malaysia / Rokiah Muda
title_sort	survey on management accounting practices of japanese companies in malaysia / rokiah muda
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2001
url	https://ir.uitm.edu.my/id/eprint/7253/1/TM_ROKIAH%20MUDA%20AC%2001_5%201.pdf
_version_	1783733140115685376

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

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