UPSI Digital Repository (UDRep)
|
|
|
Abstract : |
Costing skills are among the critical skills that SME owner-managers should have for managing a successful enterprise. However, Malaysian SME owner-managers still lack costing skills. The current entrepreneurial training programme provided by the government and its agencies lacks a module on costing skills. Thus, this study is conducted to develop a costing skills course within the entrepreneurial training programme conducted by the government. This study employs a practical action research (AR) approach. Practical AR training includes a cyclical process of planning, acting, observing and reflecting. Each stage of practical AR provides feedback for improvement of the next stage. At the acting stage of this research, feedback was collected and this is the focus of this paper. One interesting finding in this paper is the difference in acceptance between rural and urban entrepreneurs of the costing skills course. |
References |
1. Abdullah, A. S. M., & Latif, A. (2014). Evaluation of entrepreneurshipdevelopment training programof bangladesh small & cottage industries corporation: a study on 3 days long workshop on entrepreneurial development arranged by BSCIC, SYLHET Districh. Inidian Journal of Commerce & Management Studies, V(2), 53 – 61. 2. Abu Bakar, T., Md. Ali, A., Omar, R., Md. Som, H., & Muktar, S. N. (2007). Penglibatan kaum wanita dalam aktiviti keusahawanan di negeri Johor: Kajian terhadap faktor-faktor kritikal kejayaan dan kegagalan pengendalian perniagaan. Johor Bahru, Malaysia. 3. Amir Hussin, M. R., Alias, R. A., & Ismail, K. (2013a). Cost management skills among the owners of Malaysian small and medium enterprise (SMEs) in the era of globalisation. International Journal of Entrepreneurship and Small Business, 20(2), 205–213. 4. Amir Hussin, M. R., Alias, R. A., & Ismail, K. (2013b). Development of training programme curriculum for small and medium enterprise (SMEs). In International Conference on Rural Development and Entrepreneurship (ICORE 2013) (pp. 28–38). Purwokerto, Java, Indonesia. doi:978-983-44592-5-3. 5. Arenius, P., & Mintini, M. (2005). Perceptual variables and nascent entrepreneurship. Small Business Economics, 24, 233–247. 6. Beaver, G., & Jennings, P. (2000). Editorial overview: small business, entrepreneurship and enterprise development. Strategic Change, 9, 397–403. 7. Callahan, C. M., Gabriel, E. A., & Smith, R. E. (2009). The effects of inter-firm cost correlation, it invesment, and product cost accuracy on production decisions and firm profitability. Journal of Information Systems, 23(1), 51–78. 8. Capelleras, J.-L., Contin-Pilart, I., Martin-Sanchez, V., & Larraza-Kintana, M. (2013). The influence ofindividual perceptions and the urban/rural environment on nascent entrepreneurship. Investigaciones Ragionales, 26(2013), 97–113. 9. Che Abdullah, N., & Mustapha, R. (2009). Kajian kes usahawan tani industri kecil sederhana (IKS) Bumiputera di Negeri Terengganu. Journal Pendidikan Malaysia, 34(2), 143–165. 10. Dana, L. P. (2001). The education and training of entrepreneurs in Asia. Education & Training, 43(8/9), 405–415. 11. David, F. R. (1997). Strategic management (6th ed.). USA: Prentice Hall. 12. Davies, J., Hides, M., & Powel, J. (2002). Defining the development needs of entrepreneurs in SMEs. Education + Training, 44(8/9), 406–412. 13. Deraman, N., Zainuddin, N., & Hamdan, O. (2005). Kajian tentang ciri-ciri personaliti keusahawanan di kalangan usawan bumiputera (melayu) Malaysia. Jurnal Manajemen & Bisnis Sriwijaya, 3(6), 1–15. 14. Esculier, G. G. (1997). Using improper costing methods may lead to loses. The TQM Magazine, 9(3), 228–230. 15. Gibb, A. (2011). Concepts into practice: meeting the challenge of development of entrepreneurship educators around an innovative paradigm: The case of International Educators’ Programme (IEEP). International Journal of Entrepreneurial Behaviour & Research, 17(2), 146–165. 16. Guan, L., Hansen, D. R., & Mowen, M. M. (2009). Cost Management. USA: South-Western Cengage Learning. 17. Hart, O. D. (1980). Perfect competition and optimal product differentiation. Journal of Economic Theory, 22(2), 279–312. 18. Hassan, M. A., & Olaniran, S. O. (2011). Developing small business entrepreneurs through assistance institutions: the role of Industrial Development Centre, Osogbo, Nigeria. International Journal of Business and Management, 6(2), 213–226. 19. Hussain, R., & Othman, N. (2013). Entrepreneurship module in community colleges Malaysia. International Journal of Trade, Economics and Finance, 4(6), 425–429. 20. Johnson, K., & Loader, K. (2003). Encouraging SME participation in training: identifying practical approaches. Journal of European Industrial Training, 27(6), 273–280. 21. Jullenmaa, M.-L., & Puolamaki, E. (2008). Enhancing management control in SME’s. In 2008 International Council for Small Business World Conference (pp. 1–22). 22. Keeble, D., & Tyler, P. (1995). Enterprising behaviour and the urban-rural shift. Urban Studies, 32(6), 975 – 997. 23. Lope Pihie, Z. A., Bakar, A. R., & Konting, M. M. (2001). Pelaksanaan Pendidikan Keusahawanan di Malaysia: Kesan Terhadap Aspirasi Keusahawanan Pelajar. Pertanika, 10(1), 53–61. Retrieved from http://psasir.upm.edu.my/3357/. 24. Lope Pihie, Z. A., & Elias, H. (2004). Keupayaan usahawan bumiputera melaksanakan kemahiran keusawanan: satu kajian kes. Pertanika, 12(1), 61–70. 25. Miller, D., & Friesen, P. H. (1984). Organisations: A quantum view. Englewood Cliffs, NJ: Prentice Hall. 26. Petridou, E., & Glaveli, N. (2008). Rural women entreprenurship within co-operatives: training support. Gender in Management: An International Journal, 23(4), 262–277. 27. Petridou, E., & Spathis, C. T. (2001). Designing training interventions: human or technical skills training? Eugenia. International Journal of Training and Development, 5(3), 185–195. 28. Porter, M. E. (1980). Competitive strategy, techniques for analyzing industries and competitors. New York: The Free Press. 29. Porter, M. E. (1985). Competitive advantage: creating and sustaining superior performance. New York: The Free Press. 30. Porter, M. E. (1989). The competitive advantage of nations. New York: The Free Press. 31. Putta, S. S. (2014). Improving entrepreneur’s management skills through entrepreneurship training. Journal of Commerce & Management Thought, 5(3), 459 – 474. 32. Reed, R., & DeFillippi, R. J. (1990). Causal ambiguity barriers to imitation and sustainable competitive advantage. Academy of Management Review, 15, 88–102. 33. Reijonen, H., & Komppula, R. (2007). Perceptions of success and its effect on small firm performance. Journal of Small Business and Enterprise Development, 14(4), 689–701. 34. Sarri, K., & Trihopoulou, A. (2005). Female entrepreneurs’ personal characteristics and motivation: A review of the Greek situation. Women in Management Review, 20(1/2), 24–36. 35. Simpson, M., Tuck, N., & Bellamy, S. (2004). Small business success factors: the role of education and training. Education & Training, 46(8/9), 481–491. 36. Tahir, P. R., Mohamad, M. R., & Hasan Diya’uddeen. (2011). N. Interdisciplinary Journal of Contemporary Research in Business, 2(11), 519–529. 37. Tahlil Azim, M., & Muzahid Akbar, M. (2010). Entrepreneurship education in Bangladesh: A study based on program input. South Asian Journal of Management, 17(4), 21–36. 38. Thavaraj, H. S. (2014). Impact of emotional intelligence on work content among urban and rural entrepreneurs of small enterprises in Dindigul district, India. International Journal of Retailing & Rural Business Perspective, 3(4), 1299 – 1304. 39. Tyler, P., Moore, B. C., & Rhodes, J. (1988). Geographical variations in industrial costs. Scottish Journal of Political Economy, 35, 22–50. 40. Wagner, J., & Sternberg, R. (2004). Start-up activities, individual characteristics, andthe regional milieu: lessons for entrepreneurship support policies from German micro data. The Annals of Regional Scinece, 38, 219–240. 41. Westhead, P., & Wright, M. (1999). Contributions of novice, portfolio and serial founders located in rural and urban areas. Regional Studies, 33(2), 157–174. |
This material may be protected under Copyright Act which governs the making of photocopies or reproductions of copyrighted materials. You may use the digitized material for private study, scholarship, or research. |