IDEAS home Printed from https://ideas.repec.org/a/jfr/rwe111/v10y2019i5p129-138.html
   My bibliography  Save this article

Contemporary Management Accounting Practices and Managerial Performance Amongst the Malaysian Co-operatives Sector

Author

Listed:
  • Sharul Effendy Janudin
  • Hazianti Abdul Halim
  • Nurul Fadly Habidin
  • Farahaini Mohd Hanif

Abstract

Co-operatives in Malaysia have urgent jobs in creating business frameworks, and making it workable for the nation to join the worldwide co-operatives society and refined economies. Thus, top management in Malaysian cooperatives aggressively design and implement their strategic plan through strategic accounting procedures in leadership. The purpose of this research is to examine the association between the contemporary management accounting practices (MAP) and managerial performance in the Malaysian¡¯ co-operative sector. Management team from the 100 leading co-operatives in Malaysia were the respondents. Descriptive on the adoption level and its relationship with the managerial performance has been analysed. The finding indicates the level of contemporary MAP is high and there is significant relationship between contemporary MAP and managerial performance among Malaysian Co-operatives. This research offers a exclusive details investigation of the contemporary MAP and an signal of upcoming trends.

Suggested Citation

  • Sharul Effendy Janudin & Hazianti Abdul Halim & Nurul Fadly Habidin & Farahaini Mohd Hanif, 2019. "Contemporary Management Accounting Practices and Managerial Performance Amongst the Malaysian Co-operatives Sector," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(5), pages 129-138, December.
  • Handle: RePEc:jfr:rwe111:v:10:y:2019:i:5:p:129-138
    DOI: 10.5430/rwe.v10n5p129
    as

    Download full text from publisher

    File URL: http://www.sciedu.ca/journal/index.php/rwe/article/view/16943/10535
    Download Restriction: no

    File URL: http://www.sciedu.ca/journal/index.php/rwe/article/view/16943
    Download Restriction: no

    File URL: https://libkey.io/10.5430/rwe.v10n5p129?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Subair, Roselyn Esoname & Oriogu, Chuks Daniel, 2016. "Still an Issue: The Use of Electronic Books in University Libraries in Nigeria," American Journal of Social Sciences and Humanities, Online Science Publishing, vol. 1(2), pages 67-72.
    2. Ahmed Abdel‐Maksoud & Wagdy Abdallah & Mayada Youssef, 2012. "An empirical study of the influence of intensity of competition on the deployment of contemporary management accounting practices and managerial techniques in Egyptian firms," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 28(2), pages 84-97, February.
    3. Willem K. M. Brauers, 2018. "Location Theory and Multi-Criteria Decision Making: An Application of the MOORA Method," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 12(3), September.
    4. Subair, Roselyn Esoname & Oriogu, Chuks Daniel, 2016. "Still an Issue: The Use of Electronic Books in University Libraries in Nigeria," American Journal of Social Sciences and Humanities, Pacharapa Naka, vol. 1(2), pages 67-72.
    5. Agwu Ositadimma Ambrose & Iton Enobong Etim & Enagu, Francis Mgbe, 2016. "The Role of Community Development Programmes in Poverty Aleviation in Nigeria: Lessons from Onelga, Rivers State, Nigeria," American Journal of Social Sciences and Humanities, Online Science Publishing, vol. 1(2), pages 73-84.
    6. Olusola O. Joshua, 2016. "Hunger and Malnutrition: Review of Copenhagen Consensus Challenge Paper 2004," American Journal of Social Sciences and Humanities, Online Science Publishing, vol. 1(2), pages 85-99.
    7. Agwu Ositadimma Ambrose & Iton Enobong Etim & Enagu, Francis Mgbe, 2016. "The Role of Community Development Programmes in Poverty Aleviation in Nigeria: Lessons from Onelga, Rivers State, Nigeria," American Journal of Social Sciences and Humanities, Pacharapa Naka, vol. 1(2), pages 72-83.
    8. Olusola O. Joshua, 2016. "Hunger and Malnutrition: Review of Copenhagen Consensus Challenge Paper 2004," American Journal of Social Sciences and Humanities, Pacharapa Naka, vol. 1(2), pages 85-99.
    9. Wu, Junjie & Boateng, Agyenim & Drury, Colin, 2007. "An analysis of the adoption, perceived benefits, and expected future emphasis of western management accounting practices in Chinese SOEs and JVs," The International Journal of Accounting, Elsevier, vol. 42(2), pages 171-185.
    10. Jibran Hussain & Hassan Ali & Mobashar Sadik & Saba Qasim, 2017. "Procedural Fairness in Restructuring and Layoffs between two Telecom Companies of Pakistan," Global Journal of Social Sciences Studies, Online Science Publishing, vol. 3(2), pages 101-112.
    11. Jibran Hussain & Hassan Ali & Mobashar Sadik & Saba Qasim, 2017. "Procedural Fairness in Restructuring and Layoffs between two Telecom Companies of Pakistan," Global Journal of Social Sciences Studies, Pacharapa Naka, vol. 3(2), pages 101-112.
    12. Valeska V. Geldres-Weiss & Joaquín Monreal-Pérez & Dirceu Tornavoi-Carvalho & Jorge Tello-Gamarra, 2018. "A new measure of international product innovation," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 12(4), December.
    13. Odysseas Pavlatos & Ioannis Paggios, 2008. "Management accounting practices in the Greek hospitality industry," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(1), pages 81-98, November.
    14. Antonio Leotta & Carmela Rizza & Daniela Ruggeri, 2017. "Management accounting and leadership construction in family firms," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 14(2), pages 189-207, June.
    15. Birger Wernerfelt, 1984. "A resource‐based view of the firm," Strategic Management Journal, Wiley Blackwell, vol. 5(2), pages 171-180, April.
    16. Richard P. Rumelt, 1991. "How much does industry matter?," Strategic Management Journal, Wiley Blackwell, vol. 12(3), pages 167-185, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jonathan H. Reed, 2022. "Operational and strategic change during temporary turbulence: evidence from the COVID-19 pandemic," Operations Management Research, Springer, vol. 15(1), pages 589-608, June.
    2. Mercè Sala‐Ríos, 2024. "What are the determinants affecting cooperatives’ profitability? Evidence from Spain," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 95(1), pages 85-111, March.
    3. Mehmet Ali Köseoglu & John A. Parnell & Melissa Yan Yee Yick, 2021. "Identifying influential studies and maturity level in intellectual structure of fields: evidence from strategic management," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(2), pages 1271-1309, February.
    4. Harsh W. Mishra, 2012. "Book Review: Catherine A. Maritan and Margaret A. Peteraf (Eds), Competitive Strategy, Vols I and II," Vision, , vol. 16(3), pages 222-226, September.
    5. Eleonora Bartoloni & Alessandro Arrighetti & Fabio Landini, 2021. "Recession and firm survival: is selection based on cleansing or skill accumulation?," Small Business Economics, Springer, vol. 57(4), pages 1893-1914, December.
    6. Alp Eren Yurtseven & Mehmet Teoman Pamukçu, 2022. "Innovation patterns in firms and intra-industry heterogeneity empirical evidence from Turkey," Evolutionary and Institutional Economics Review, Springer, vol. 19(2), pages 645-679, September.
    7. Santiago Ferro Moreno & Santiago Agustin Pérez, 2023. "Strategic Management of the Agro-Industrial Network of first Transformation in La Pampa, Argentina," Working Papers 278, Red Nacional de Investigadores en Economía (RedNIE).
    8. Fred Strønen & Thomas Hoholm & Kari Kværner & Linn Nathalie Støme, 2017. "Dynamic capabilities and innovation capabilities: The case of the ‘Innovation Clinic’," Journal of Entrepreneurship, Management and Innovation, Fundacja Upowszechniająca Wiedzę i Naukę "Cognitione", vol. 13(1), pages 89-116.
    9. Shofia Amin & Amirul Mukminin & Rike Setiawati & Fitriaty Fitriaty, 2021. "Empowering leadership and human resources through stimulating innovative behaviors in higher education," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 39(2), pages 381-399.
    10. Hsu, Bo-Xiang & Chen, Yi-Min & Yan, Ting-Yu, 2021. "Industrial targeting and firm performance: An integrated approach to industry selection," Technological Forecasting and Social Change, Elsevier, vol. 162(C).
    11. Jooyoung Kwak & Liyue Zhang, 2011. "Does China Love Hollywood? An Empirical Study on the Determinants of the Box-Office Performance of the Foreign Films in China," International Area Studies Review, Center for International Area Studies, Hankuk University of Foreign Studies, vol. 14(2), pages 115-140, June.
    12. Zuriadah Ismail & Noor Lela Ahmad & Norlia Mat Norwani & Mohd Nazir bin Md Zabit, 2019. "Incentive Effects of Granting Equity-Based Payment on Reducing Top Executive Turnover," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(5), pages 157-166, December.
    13. André Ribeiro Gonçalves & Rogério H Quintella, 2006. "The role of internal and external factors in the performance of brazilian companies and its evolution between 1990 and 2003," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 10(spe), pages 117-136.
    14. Philipp Mundt & Simone Alfarano & Mishael Milaković, 2022. "Survival and the Ergodicity of Corporate Profitability," Management Science, INFORMS, vol. 68(5), pages 3726-3734, May.
    15. Vicente López-López & Susana Iglesias-Antelo & Esteban Fernández, 2020. "Is Sustainable Performance Explained by Firm Effect in Small Business?," Sustainability, MDPI, vol. 12(23), pages 1-13, December.
    16. Gallagher, Ronan & Quinn, Barry, 2019. "Regulatory Own Goals: The Unintended Consequences of Economic Regulation in Professional Football," QBS Working Paper Series 2019/02, Queen's University Belfast, Queen's Business School.
    17. Phebo D. Wibbens, 2021. "The role of competitive amplification in explaining sustained performance heterogeneity," Strategic Management Journal, Wiley Blackwell, vol. 42(10), pages 1769-1792, October.
    18. Kohls, Tobias & Mager, Ferdinand & Regele, Tobias, 2023. "Competitive advantage and firm, industry, and country effects: An asset pricing perspective," Journal of Economics and Business, Elsevier, vol. 127(C).
    19. Carlos Pestana Barros & Eduardo Couto & Antonio Samagaio, 2014. "Management ability, strategy, tactics and team performance," Chapters, in: John Goddard & Peter Sloane (ed.), Handbook on the Economics of Professional Football, chapter 11, pages 166-188, Edward Elgar Publishing.
    20. Paul Steffens & Per Davidsson & Jason Fitzsimmons, 2009. "Performance Configurations over Time: Implications for Growth– and Profit–Oriented Strategies," Entrepreneurship Theory and Practice, , vol. 33(1), pages 125-148, January.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jfr:rwe111:v:10:y:2019:i:5:p:129-138. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gina Perry (email available below). General contact details of provider: http://rwe.sciedupress.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.