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WHAT FACTORS DRIVE CHANGE IN MANAGEMENT ACCOUNTING IN MALAYS

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by

Shona Chuk

on 22 February 2014

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Transcript of WHAT FACTORS DRIVE CHANGE IN MANAGEMENT ACCOUNTING IN MALAYS

Prior research indicates that MA has been
changing
INTRODUCTION
FINDINGS
CONCLUSIONS
LITERATURE REVIEW
1. Change in MA
WHAT FACTORS DRIVE CHANGE IN MANAGEMENT ACCOUNTING IN MALAYSIA ORGANIZATIONS?
This study aims to investigate the factors which have caused MA change in Malaysia
Provision of information to management within an organization
New methods
:
Activity Based Costing, Quality Costing, Life Cycle Costing, Target and Kaizen Costing, the Balance Scorecard
3. The composition of MA
2. Factors that cause MA change
3 purposes in mind:
1.
External
- customer behavior, globalization, financial accounting requirements & regulations
CHANGE DRIVERS
1. Customer orientation
MA skills
2. Organizational restructuring
MA roles
3. Core competencies
MA skills
4. External reporting requirements
MA techniques
5. Quality orientation
Firms that overtly pursuing quality consideration.

Technical skills is required to maintain & increased the quality.
1. Customer orientation
2. Organizational restructuring
3. Core competencies
4. External reporting requirements
5. Quality orientation
MA roles
Interpersonal role to deal with customer
Skills to relate external condition experienced by firms & drive strategies
Role as business partner as the accounting function becomes decentralize
MA techniques
Match the skills and techniques to achieve firms objective.

Eg. Technology
Financial regulation influence the technical core.

Eg. Updated standards.
MA techniques
3.
Organizational
- change in ownership due to aquisition & merger, restructuring
2.
Internal operation
- core competencies, information system & technology, management style
1. Management accounting techniques
Transform since the late 1980
New methods for management accountant tool kits constitutes the technical core of MA practice
2. Management accountant roles
Roles is changing and evolving
3. Management accountant skills
Service improvement is a constant pressure that demands skill in innovation and flexibility.
Interpersonal skills
- adviser, analyst & partner to specialist functional and general management
1. Factors drive changes in MA as a whole
Top 2 influences
:

External factors related to customer and the trend to globalization
2. Relationship between factors that cause MA roles, skills & techniques to change
Results shows relatively
strong positive relationship
between 15 factors with those 3 MA compositions.
3. Factors influencing change in MA roles
Organizations that more to
customer orientation
has more and positive significance change in MA roles because they need to deal and meet the customer needs & expectations.
4. Factors influencing change in MA skills
MA skills was positively and significantly associated with both the importance of
core competency
aims &
customer oriented
initiatives.
5. Factors influencing change in MA techniques
Positively and significantly associated with the organization
core competency
aims and with and
quality initiatives
.
Shona Chuk
Mary Jau Jok

214053
216830

Presented by:
MANAGEMENT ACCOUNTING
The importance of
organizational restructuring
was
significantly and negatively associated.
Significant and negative association with
external reporting requirements
.
To extent the management accountant's tool kit.
Technical innovation
Becomes dynamic & innovative discipline
Concerned with the way management accountant interact with other
Involvement in process of setting & implementing strategy
RESEARCH METHOD
Postal questionnaire
Practicing management accountants in Malaysia
Members of CIMA Malaysian Division
Full transcript