IDEAS home Printed from https://ideas.repec.org/a/zib/zbmecj/v7y2023i2p123-127.html
   My bibliography  Save this article

The Influence Of Contextual Factors Of Management Accounting Practices: Evidence From Sme’S In The Philippines

Author

Listed:
  • Joseph Alfred M. Reyroso

    (San Pablo Colleges, San Pablo City, Laguna)

  • Venus C. Ibarra

    (Ateneo de Manila University)

Abstract

The study determined the management accounting practices of Small and Medium Enterprises (SMEs) in Quezon Province and developed a guide on its efficient usage to improve SMEs performance. Descriptive research design was utilized and data were analyzed using weighted mean and Pearson’s correlation coefficient analysis. A total of one hundred fifty–eight (158) management accountants of selected SMEs in Quezon province participated in the survey. The results indicate that the level of influence of the contextual factors of management accounting practices is “very influential” in terms of perceived environmental uncertainty, organizational aspects, strategy and technology. The results of the study provide useful inputs for developing guide to improve business performance to be used by the SMEs in Quezon Province for effective management accounting practices.

Suggested Citation

  • Joseph Alfred M. Reyroso & Venus C. Ibarra, 2023. "The Influence Of Contextual Factors Of Management Accounting Practices: Evidence From Sme’S In The Philippines," Malaysian E Commerce Journal (MECJ), Zibeline International Publishing, vol. 7(2), pages 123-127, December.
  • Handle: RePEc:zib:zbmecj:v:7:y:2023:i:2:p:123-127
    DOI: 10.26480/mecj.02.2023.123.127
    as

    Download full text from publisher

    File URL: https://myecommerecejournal.com/wp-content/uploads/2023-issue2/2mecj2023-123-127.pdf
    Download Restriction: no

    File URL: https://libkey.io/10.26480/mecj.02.2023.123.127?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. Franco Cescon & Antonio Costantini & Luca Grassetti, 2019. "Strategic choices and strategic management accounting in large manufacturing firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 605-636, September.
    2. Cesaroni, Giovanni & Kerstens, Kristiaan & Van de Woestyne, Ignace, 2019. "Short- and long-run plant capacity notions: Definitions and comparison," European Journal of Operational Research, Elsevier, vol. 275(1), pages 387-397.
    3. Edwinah Amah & Mildred Daminabo-Weje & Roberta Dosunmu, 2013. "Size and Organizational Effectiveness: Maintaining a Balance," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 3(5), pages 1-8.
    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. Kristiaan Kerstens & Jafar Sadeghi & Ignace Van de Woestyne, 2020. "Plant capacity notions in a non-parametric framework: a brief review and new graph or non-oriented plant capacities," Annals of Operations Research, Springer, vol. 288(2), pages 837-860, May.
    2. Chen, Zhenling & Zhang, Xiaoling & Ni, Guohua, 2020. "Decomposing capacity utilization under carbon dioxide emissions reduction constraints in data envelopment analysis: An application to Chinese regions," Energy Policy, Elsevier, vol. 139(C).
    3. Kristiaan Kerstens & Jafar Sadeghi & Xiangyang Tao, 2025. "Nonradial plant capacity concepts: proposals and attainability," Annals of Operations Research, Springer, vol. 345(1), pages 169-205, February.
    4. Jafar Ojra & Abdullah Promise Opute & Mohammad Mobarak Alsolmi, 2021. "Strategic management accounting and performance implications: a literature review and research agenda," Future Business Journal, Springer, vol. 7(1), pages 1-17, December.
    5. Kristiaan Kerstens & Jafar Sadeghi & Ignace Van de Woestyne & Linjia Zhang, 2022. "Malmquist productivity indices and plant capacity utilisation: new proposals and empirical application," Annals of Operations Research, Springer, vol. 315(1), pages 221-250, August.
    6. Ray, Subhash C. & Walden, John & Chen, Lei, 2021. "Economic measures of capacity utilization: A nonparametric short-run cost function analysis," European Journal of Operational Research, Elsevier, vol. 293(1), pages 375-387.
    7. Yao-yao Song & Xian-tong Ren & Guo-liang Yang, 2023. "Capacity utilization change over time," Journal of Productivity Analysis, Springer, vol. 59(1), pages 61-78, February.
    8. Kristiaan Kerstens & Jafar Sadeghi & Ignace Van de Woestyne, 2019. "Plant Capacity and Attainability: Exploration and Remedies," Operations Research, INFORMS, vol. 67(4), pages 1135-1149, July.
    9. Iwona Posadzińska & Małgorzata Grzeszczak, 2022. "Management Accounting System in the Management of an Intelligent Energy Sector Enterprise," Energies, MDPI, vol. 15(20), pages 1-17, October.
    10. Nicolae MĂGDAŞ, 2024. "Perspectives Of Literature'S Focus On Management Accounting Practices," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(26), pages 1-5.
    11. Zhuo-wan Liu & Tomas Balezentis & Yao-yao Song & Guo-liang Yang, 2019. "Estimating Capacity Utilization of Chinese State Farms," Sustainability, MDPI, vol. 11(18), pages 1-29, September.
    12. Tao, Xiangyang & An, Qingxian & Goh, Mark, 2024. "Plant capacity utilization with piecewise Cobb-Douglas technology: Definition and interpretation," European Journal of Operational Research, Elsevier, vol. 316(3), pages 1034-1043.
    13. Cui, Yuan & Ren, Xian-tong & He, Xi-jie & Yang, Guo-liang, 2023. "Is human and financial investment in Chinese universities effective?," Socio-Economic Planning Sciences, Elsevier, vol. 88(C).
    14. Song, Malin & Zhou, Wenzhuo & Upadhyay, Arvind & Shen, Zhiyang, 2023. "Evaluating hospital performance with plant capacity utilization and machine learning," Journal of Business Research, Elsevier, vol. 159(C).
    15. Kristiaan Kerstens & Jafar Sadeghi & Ignace Woestyne & John Walden, 2024. "Short-run Johansen frontier-based industry models: methodological refinements and empirical illustration on fisheries," Journal of Productivity Analysis, Springer, vol. 61(1), pages 47-62, February.
    16. Antonio Costantini & Stefano Landi & Michele Bonazzi, 2019. "Factors influencing the use of the balanced scorecard: evidence from a regional context," Working Papers 07, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
    17. Kristiaan Kerstens & Jafar Sadeghi, 2021. "Plant Capacity Notions: Existence Results at Firm and Industry Levels," Working Papers 2021-EQM-04, IESEG School of Management.
    18. Kristiaan KERSTENS & Xiaoqing CHEN, 2022. "Evaluating Horizontal Mergers in Swedish District Courts Using Plant Capacity Concepts: With a Focus on Nonconvexity," Working Papers 2022-EQM-02, IESEG School of Management.
    19. Eko Oluwajuwon Toheeb & Abdoul Rahman Mhd Al Jounaidi & Maged Mustafa Al-Dubai, 2020. "The Effect of Motivation Factors on the Job Performance: A Case Study of Dangote Cement and Lafarge Cement Companies in Nigeria," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 7(5), pages 45-54, May.
    20. Kerstens, Kristiaan & Sadeghi, Jafar & Van de Woestyne, Ignace, 2019. "Convex and nonconvex input-oriented technical and economic capacity measures: An empirical comparison," European Journal of Operational Research, Elsevier, vol. 276(2), pages 699-709.

    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:zib:zbmecj:v:7:y:2023:i:2:p:123-127. 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: Zibeline International Publishing The email address of this maintainer does not seem to be valid anymore. Please ask Zibeline International Publishing to update the entry or send us the correct address (email available below). General contact details of provider: http://myecommerecejournal.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.