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The diffusion of technological and management accounting innovation: Malaysian evidence

Author

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  • Malcolm Smith
  • Zaharah Abdullah
  • Rafizan Abdul Razak

Abstract

Purpose - The study aims to examine the scope and extent of technological and management accounting innovation in Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the factors determining their adoption of technological and management accounting innovations. Design/methodology/approach - A questionnaire‐based study is conducted within a tightly defined industrial area in the Klang Valley, so permitting personal follow‐up of individual companies. Findings - The study confirms the dominance of financial accounting for the purposes of management control, with minimal adoption of innovative management accounting tools, even for large companies. Originality/value - The Akira model for management accounting development is applied in recognition that it will fit developing South East Asian countries better than western equivalents, because of relatively low levels of automation.

Suggested Citation

  • Malcolm Smith & Zaharah Abdullah & Rafizan Abdul Razak, 2008. "The diffusion of technological and management accounting innovation: Malaysian evidence," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 16(3), pages 197-218, September.
    • Handle: RePEc:eme:arapps:v:16:y:2008:i:3:p:197-218
    DOI: 10.1108/13217340810906672
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    Citations

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    Cited by:

    1. Aboelmaged, Mohamed Gamal, 2014. "Predicting e-readiness at firm-level: An analysis of technological, organizational and environmental (TOE) effects on e-maintenance readiness in manufacturing firms," International Journal of Information Management, Elsevier, vol. 34(5), pages 639-651.
    2. Mahmoud Nassar & Lina Warrad & Yousef Abu Siam, 2017. "The Implementation of Enterprise Resource Planning System within Jordanian Industrial Sector," International Review of Management and Marketing, Econjournals, vol. 7(3), pages 179-187.
    3. Mahmoud Nassar & Husam Aldeen Al‐Khadash & Alan Sangster, 2011. "The diffusion of activity‐based costing in Jordanian industrial companies," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 180-200, June.
    4. Tuan Zainun Tuanmat & Malcolm Smith, 2011. "Changes in management accounting practices in Malaysia," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(3), pages 221-242, September.
    5. Thuy Thanh Tran & Christian Herzig, 2020. "Material Flow Cost Accounting in Developing Countries: A Systematic Review," Sustainability, MDPI, vol. 12(13), pages 1-18, July.
    6. Ho Dinh Phi & Ngoc Nguyen Bich & Tung Tran Van & Minh Bui Quang, 2021. "Relationship between Management Accounting and Business Efficiency - the Intermediate Role of Management Efficiency: A Case Study of Small and Medium Enterprises in the Mekong Delta, Vietnam," International Journal of Economics and Financial Research, Academic Research Publishing Group, vol. 7(4), pages 163-174, 12-2021.
    7. Shadi Alkhasawneh & Wan Anisah Binti Endut & Nik Mohd Norfadzilah Bin Nik Mohd Rashid, 2023. "The Influence of External Factors and Modern Management Accounting Techniques Adoption on Organizational Performance," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 145-168.
    8. Christ, Katherine L. & Burritt, Roger L., 2016. "ISO 14051: A new era for MFCA implementation and research," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 1-9.
    9. Abdalwali Lutfi & Hamza Alqudah, 2023. "The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19," Sustainability, MDPI, vol. 15(9), pages 1-22, May.
    10. Syahrul Ahmar Ahmad Author_Email: syahrul.ahmar@johor.uitm.edu.my & Malcolm Smith & Zubaidah Ismail & Rahimah Mohamed Yunos, 2011. "Internal Whistleblowing Intentions: Influence Of Internal Auditors’ Demographic And Individual Factors," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-051-155, Conference Master Resources.
    11. Siew, Eu-Gene & Rosli, Khairina & Yeow, Paul H.P., 2020. "Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).

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