Contemporary management accounting practices and managerial performance amongst the Malaysian co-operatives sector

Sharul Effendy Janudin

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Type :	article
Subject :	HF5601 Accounting
Main Author :	Sharul Effendy Janudin
Additional Authors :	Hazianti Abdul Halim Nurul Fadly Habidin Farahaini Mohd Hanif
Title :	Contemporary management accounting practices and managerial performance amongst the Malaysian co-operatives sector

Place of Production :	Tanjong Malim
Publisher :	Fakulti Pengurusan dan Ekonomi
Year of Publication :	2019
Corporate Name :	Universiti Pendidikan Sultan Idris

Abstract : Universiti Pendidikan Sultan Idris

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.

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