The relationship between usage of management accounting information and business performance: SMEs in Sabah, Malaysia

This study aims to investigate the extent management accounting information (MAI) usage among Small and Medium Entreprises (SMEs); and the relationship between the extent of MAI usage and perceived business performance in SMEs in Sabah, Malaysia. The objectives of this study were accomplished by exa...

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Main Author:	Lim, Cynthia Fui Foo
Format:	Thesis
Language:	English
Published:	2011
Subjects:	HF Commerce
Online Access:	https://eprints.ums.edu.my/id/eprint/7569/1/mt0000000259.pdf
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id	my-ums-ep.7569
record_format	uketd_dc
spelling	my-ums-ep.75692017-10-12T02:55:33Z The relationship between usage of management accounting information and business performance: SMEs in Sabah, Malaysia 2011 Lim, Cynthia Fui Foo HF Commerce This study aims to investigate the extent management accounting information (MAI) usage among Small and Medium Entreprises (SMEs); and the relationship between the extent of MAI usage and perceived business performance in SMEs in Sabah, Malaysia. The objectives of this study were accomplished by examining extent of MAI usage and the relationship with perceived business performance, as dependent variable; and MAI usage in planning, for decision support and performance evaluation, as the three independent variables. Results from online survey questionnaires and facsimile collected from 57 respondents were analysed using multiple regression analysis. The finding based on multiple regression analysis indicated that at least 52.5% of business performance of the responding SMEs in Sabah was influence by usage of MAI in planning, for decision support, and performance evaluation. Despite the positive relationship shown between dependent variables and independent variables upon regression, it is suggested that further research employing the contingency model be undertaken for this model to be proposed as a general model to developing solid framework on MAI usage and business performance. It is hoped that this research has contributed to the literature in this field and generated interest among researchers to further examine the relationship between business performance and management accounting information usage based on specific industries within the SMEs in Sabah, Malaysia. 2011 Thesis https://eprints.ums.edu.my/id/eprint/7569/ https://eprints.ums.edu.my/id/eprint/7569/1/mt0000000259.pdf text en public masters Universiti Malaysia Sabah School of Business and Economics
institution	Universiti Malaysia Sabah
collection	UMS Institutional Repository
language	English
topic	HF Commerce
spellingShingle	HF Commerce Lim, Cynthia Fui Foo The relationship between usage of management accounting information and business performance: SMEs in Sabah, Malaysia
description	This study aims to investigate the extent management accounting information (MAI) usage among Small and Medium Entreprises (SMEs); and the relationship between the extent of MAI usage and perceived business performance in SMEs in Sabah, Malaysia. The objectives of this study were accomplished by examining extent of MAI usage and the relationship with perceived business performance, as dependent variable; and MAI usage in planning, for decision support and performance evaluation, as the three independent variables. Results from online survey questionnaires and facsimile collected from 57 respondents were analysed using multiple regression analysis. The finding based on multiple regression analysis indicated that at least 52.5% of business performance of the responding SMEs in Sabah was influence by usage of MAI in planning, for decision support, and performance evaluation. Despite the positive relationship shown between dependent variables and independent variables upon regression, it is suggested that further research employing the contingency model be undertaken for this model to be proposed as a general model to developing solid framework on MAI usage and business performance. It is hoped that this research has contributed to the literature in this field and generated interest among researchers to further examine the relationship between business performance and management accounting information usage based on specific industries within the SMEs in Sabah, Malaysia.
format	Thesis
qualification_level	Master's degree
author	Lim, Cynthia Fui Foo
author_facet	Lim, Cynthia Fui Foo
author_sort	Lim, Cynthia Fui Foo
title	The relationship between usage of management accounting information and business performance: SMEs in Sabah, Malaysia
title_short	The relationship between usage of management accounting information and business performance: SMEs in Sabah, Malaysia
title_full	The relationship between usage of management accounting information and business performance: SMEs in Sabah, Malaysia
title_fullStr	The relationship between usage of management accounting information and business performance: SMEs in Sabah, Malaysia
title_full_unstemmed	The relationship between usage of management accounting information and business performance: SMEs in Sabah, Malaysia
title_sort	relationship between usage of management accounting information and business performance: smes in sabah, malaysia
granting_institution	Universiti Malaysia Sabah
granting_department	School of Business and Economics
publishDate	2011
url	https://eprints.ums.edu.my/id/eprint/7569/1/mt0000000259.pdf
_version_	1747836329855549440

The relationship between usage of management accounting information and business performance: SMEs in Sabah, Malaysia

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