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Thashinee A/P Krishna Kumar A143423 Faculty of Economics and Management.

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Presentation on theme: "Thashinee A/P Krishna Kumar A143423 Faculty of Economics and Management."— Presentation transcript:

1 Thashinee A/P Krishna Kumar A143423 Faculty of Economics and Management

2 Presenting …..  The Adoption of Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises (Kamilah Ahmad, Asian Social Science (2014) Canadian Center of Science and Education, Vol. 10, No. 2) - provide empirical evidence on the adoption of a broad range of management accounting

3 Content  Problem: small and medium-sized enterprises (SMEs) struggle for survival.  Reasons:rapidly changing market conditions :lack of adequate working capital :poor management skill :inadequate use of essential business and management practices.

4 How do we solve this problem? use of management practices

5  Level 1: High extent of use management accounting techniques  Level 2: Moderate extent of use management accounting techniques  Level 3: Low extent of use management accounting techniques  Level 4: Lowest extent of use management accounting techniques

6 Survey Analysis  Profile of Respondents  Use of Management Accounting Practices  Discussion on Extent of the Use of MAPS (4 levels)

7 Conclusion & Recommendation  Adoption of management accounting practices in Malaysian medium and small- sized Enterprises especially in the manufacturing sector.  effectiveness and efficiency of any business depends on the use of management practices.

8 Thank you


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