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來源文獻資料
引文資料
題名:
Management Accounting Practices of SMEs: The Impact of Organizational DNA, Business Potential and Operational Technology
書刊名:
Asia Pacific Management Review
作者:
Azudin, Afirah
/
Mansor, Noorhayati
出版日期:
2018
卷期:
23:3
頁次:
頁222-226
主題關鍵詞:
Management accounting
;
SMEs
;
Operational technology
原始連結:
連回原系統網址
相關次數:
被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
排除自我引用:0
共同引用:0
點閱:7
期刊論文
1.
Davila, A.、Foster, G.(2005)。Management Accounting Systems Adoption Decisions: Evidence and Performance Implications from Early-Stage/Startup Companies。The Accounting Review,80(4),1039-1068。
2.
Otley, D. T.(1980)。The Contingency Theory of Management Accounting, Achievement and Prognosis。Accounting, Organizations and Society,5(4),413-428。
3.
Abdel-Kader, M.、Luther, R.(2006)。Management accounting practices in the British food and drinks industry。British Food Journal,108(5),336-357。
4.
Abdel-Kader, M.、Luther, R.(2008)。The impact of firm characteristics on management accounting practices: A UK-based empirical analysis。The British Accounting Review,40,2-27。
5.
Alleyne, P.、Weekes-Marshall, D.(2011)。An exploratory study of management accounting practices in Manufacturing Companies in Barbados。International Journal of Business and Social Science,2(9),49-58。
6.
Davilla, A.、Foster, G.(2007)。Management control systems in early startup companies。The Accounting Review,82(4),907-937。
7.
Davilla, T.(2005)。An exploratory study on the emergence of management control systems: Formalizing human resources in small growing firms。Accounting, Organizations and Society,30(3),223-248。
8.
Lavia López, O.、Hiebl, M. R. W.(2015)。Management Accounting in Small and Medium-sized Enterprises--Current Knowledge and Avenues for Further Research。Journal of Management Accounting Research,27(1),81-119。
9.
Alsoboa, S. S.、Aldehayyat, J. S.(2013)。The impact of competitive business strategies on managerial accounting techniques: A study of jordanian public industrial companies。International Journal of Management,30(2),545-555。
10.
Hiebl, M. R. W.、Feldbauer-Durstmuller, B.、Duller, C.(2013)。The changing role of management accounting in the transition from a family business to a nonfamily business。Journal of Accounting and Organisational Change,9(2),119-154。
11.
Fasesin, O. O.、Salman, A. Y.、Dunsin, A. T.(2015)。Influence of management accounting system on performance of small and medium enterprises in Nigeria。International Journal in Management and Social Science,3(4),435-446。
12.
Mitchell, F.、Reid, G. C.(2000)。Editorial. Problems, challenges, and opportunities: The small business as a setting for management accounting research。Management Accounting Research,11(4),385-390。
13.
Messner, M.(2016)。Does industry matter? How industry context shapes management accounting practice。Management Accounting Research,31,103-111。
14.
Nimtrakoon, S.、Tayles, M. E.(2010)。Contingency factors of management accounting practices in Thailand: A selection approach。Asian Journal of Accounting and Governance,1,51-78。
15.
Nandan, R.(2010)。Management accounting needs of SMEs and the role of professional accountants: A renewed Research agenda。Journal of Applied Management Accounting Research,8(1),65-78。
16.
Sleihat, N.、Al-Nimer, M.、Almahamid, S.(2012)。An exploratory study of the level of sophistication of management accounting practices in Jordan。International Business Research,5,227-234。
17.
Senftlechner, D.、Hiebl, M. R. W.(2015)。Management accounting and management control in family businesses: Past accomplishment and future opportunities。Journal of Accounting and Organisational Change,11(4),573-606。
18.
Reid, G. C.、Smith, J. A.(2002)。The impact of contingencies on management accounting system development。Management Accounting Research,1,427-450。
會議論文
1.
Isa, C. R.、Thye, N. K.(2006)。Advanced management accounting techniques: An exploratory study on Malaysian manufacturing firms。The international business and information,(會議日期: 13-14 July, 2006)。
2.
Sumkaew, N.、Liu, L. Y. J.、McLaren, J.(2012)。Management accounting practices in Thailand。Asia-pacific management accounting association conference。Xiamen University。
學位論文
1.
Al-Omiri, M.(2003)。The diffusion of management accounting innovations: A study of the factors influencing the adoption, implementation levels and success of ABC in UK companies(博士論文)。University of Huddersfield。
2.
Lay, T. A.(2014)。Effects of strategy, competition, decentralisation and organizational capabilities on firm performance: The mediating role of strategic management accounting(博士論文)。University of Malaya。
3.
Leftesi, A.(2008)。The diffusion of management accounting practices in developing Countries: Evidence from Libya(博士論文)。University Huddersfield。
圖書
1.
Sekaran U.、Bougie, R.(2010)。Research Methods for Business: A Skill Building Approach。John Wiley & Sons Ltd.。
2.
Sekaran, Uma、Bougie, R.(2003)。Research methods for business: A skill-building approach。John Wiley & Sons, Inc.。
3.
International Federation of Accountant(1998)。International management accounting practice statement。New York:Management Accounting Concepts。
4.
Nishimura, A.(2003)。Management Accounting: Feed forward and asian perspectives。New York, NY:Palgrave Macmillan。
其他
1.
Ahmad, K.(2012)。The use of management accounting practices in Malaysian SMES,http://eprints.uthm.edu.my/4639/1/Kamilah_Ahmad.pdf。
2.
Mahfar, R.,Omar, N.(2004)。The current state of management accounting practice in selected malaysian Companies: An empirical evidence,http://dspace.uniten.edu.my/xmlui/bitstream/handle/123456789/62。
3.
Nishimura, A.(2005)。The development of management accounting and the Asian position,http://dscape.xmu.edu.cn:8080/dscape/bitstream/2288/899/1/1-02.pdf。
4.
Tuan Mat, T. Z.(2010)。Management accounting and organizational change: Impact of alignment of management accounting system, structure and strategy on performance,http://ro.ecu.edu.au/cgi/viewcontent.cgi?Article=1149context=theses。
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