The determinants of strategic management accounting practices for decision making in Malaysian company

The last years have seen a significant increase in academic and business organizations interest in strategic management accounting (SMA) techniques. Strategic management accounting approaches have the ability to benefit companies in a variety of ways. SMA has an enormous opportunity for making bette...

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Main Author:	Nur Falihah, Halilul Rahuman
Format:	Thesis
Language:	eng eng
Published:	2022
Subjects:	HD Industries Land use Labor.
Online Access:	https://etd.uum.edu.my/10735/1/s827667_01.pdf https://etd.uum.edu.my/10735/2/s827667_02.pdf
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id	my-uum-etd.10735
record_format	uketd_dc
spelling	my-uum-etd.107352023-11-05T02:26:22Z The determinants of strategic management accounting practices for decision making in Malaysian company 2022 Nur Falihah, Halilul Rahuman Wan Ahmad, Wan Norhayati College of Business (COB) College of Business HD Industries. Land use. Labor. The last years have seen a significant increase in academic and business organizations interest in strategic management accounting (SMA) techniques. Strategic management accounting approaches have the ability to benefit companies in a variety of ways. SMA has an enormous opportunity for making better decision, but there are still problems with its practical implementation and poor understanding of how to strategically use SMA to accomplish business goals. The study's purpose is to investigate the relationship among academic qualification of accounting staff, size of the firm, advance technology and market competition on the use of SMA practices for decision making. The finding shows that the size of the firm and market competition are significant factors that influence SMA practices for decision making. On the other hand, accounting staff academic qualification level and latest technology did not significantly influence SMA practice for decision making. This study will benefit future researchers by providing information on factors that make it difficult to implement SMA and raising awareness of the subject or issue. 2022 Thesis https://etd.uum.edu.my/10735/ https://etd.uum.edu.my/10735/1/s827667_01.pdf text eng 2025-12-12 staffonly https://etd.uum.edu.my/10735/2/s827667_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Wan Ahmad, Wan Norhayati
topic	HD Industries Land use Labor.
spellingShingle	HD Industries Land use Labor. Nur Falihah, Halilul Rahuman The determinants of strategic management accounting practices for decision making in Malaysian company
description	The last years have seen a significant increase in academic and business organizations interest in strategic management accounting (SMA) techniques. Strategic management accounting approaches have the ability to benefit companies in a variety of ways. SMA has an enormous opportunity for making better decision, but there are still problems with its practical implementation and poor understanding of how to strategically use SMA to accomplish business goals. The study's purpose is to investigate the relationship among academic qualification of accounting staff, size of the firm, advance technology and market competition on the use of SMA practices for decision making. The finding shows that the size of the firm and market competition are significant factors that influence SMA practices for decision making. On the other hand, accounting staff academic qualification level and latest technology did not significantly influence SMA practice for decision making. This study will benefit future researchers by providing information on factors that make it difficult to implement SMA and raising awareness of the subject or issue.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Nur Falihah, Halilul Rahuman
author_facet	Nur Falihah, Halilul Rahuman
author_sort	Nur Falihah, Halilul Rahuman
title	The determinants of strategic management accounting practices for decision making in Malaysian company
title_short	The determinants of strategic management accounting practices for decision making in Malaysian company
title_full	The determinants of strategic management accounting practices for decision making in Malaysian company
title_fullStr	The determinants of strategic management accounting practices for decision making in Malaysian company
title_full_unstemmed	The determinants of strategic management accounting practices for decision making in Malaysian company
title_sort	determinants of strategic management accounting practices for decision making in malaysian company
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2022
url	https://etd.uum.edu.my/10735/1/s827667_01.pdf https://etd.uum.edu.my/10735/2/s827667_02.pdf
_version_	1783729419925323776

The determinants of strategic management accounting practices for decision making in Malaysian company

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