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Contemporary Management Accounting Practices and Managerial Performance Amongst the Malaysian Co-operatives Sector

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  • Sharul Effendy Janudin
  • Hazianti Abdul Halim
  • Nurul Fadly Habidin
  • Farahaini Mohd Hanif

Abstract

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.

Suggested Citation

  • Sharul Effendy Janudin & Hazianti Abdul Halim & Nurul Fadly Habidin & Farahaini Mohd Hanif, 2019. "Contemporary Management Accounting Practices and Managerial Performance Amongst the Malaysian Co-operatives Sector," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(5), pages 129-138, December.
    • Handle: RePEc:jfr:rwe111:v:10:y:2019:i:5:p:129-138
    DOI: 10.5430/rwe.v10n5p129
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