The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman

Management accounting is regarded as an essential part in any organizational activity. Management accounting information will enable internal users to make decision effectively and contribute to the improvement ofthe efficiency and effectiveness ofexisting operation. According to International Feder...

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Main Authors:	Ramli, Aliza, Sulaiman, Suzana
Format:	Article
Language:	English
Published:	Institute of Research, Development and Commercialization (IRDC) 2006
Subjects:	Accountants Malaysia Financial management. Business finance. Corporation finance
Online Access:	http://ir.uitm.edu.my/id/eprint/12966/ http://ir.uitm.edu.my/id/eprint/12966/1/AJ_ALIZA%20RAMLI%20SMRJ%2006%201.pdf

id	uitm-12966
recordtype	eprints
spelling	uitm-129662016-06-09T16:07:19Z http://ir.uitm.edu.my/id/eprint/12966/ The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman Ramli, Aliza Sulaiman, Suzana Accountants Malaysia Financial management. Business finance. Corporation finance Management accounting is regarded as an essential part in any organizational activity. Management accounting information will enable internal users to make decision effectively and contribute to the improvement ofthe efficiency and effectiveness ofexisting operation. According to International Federation ofAccountants Committee (IFAC), management accounting has evolved from focusing on cost determination and financial control to creation of value through effective use of resources. The roles of management accountants have also changed in line with the changes in management accounting techniques. Nowadays they act as the organization s internal business consultants and part of the multi-functional team. Management accounting has faced a sustained challenge in recent years as debate intensifies pver the future shape and form, which it should take. The purpose of this study was to examine Malaysian management accountants' tasks, roles, management accounting tools within a specified period - 2000 to 2004 and 2005 to 2009. The factors that drive these changes were also examined. The results provide evidence that management accountants' task, roles, management accounting tools and techniques changed overtime. Institute of Research, Development and Commercialization (IRDC) 2006 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/12966/1/AJ_ALIZA%20RAMLI%20SMRJ%2006%201.pdf Ramli, Aliza and Sulaiman, Suzana (2006) The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman. Social and Management Research Journal, 3 (1). pp. 67-83. ISSN 1675-7017
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Accountants Malaysia Financial management. Business finance. Corporation finance
spellingShingle	Accountants Malaysia Financial management. Business finance. Corporation finance Ramli, Aliza Sulaiman, Suzana The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman
description	Management accounting is regarded as an essential part in any organizational activity. Management accounting information will enable internal users to make decision effectively and contribute to the improvement ofthe efficiency and effectiveness ofexisting operation. According to International Federation ofAccountants Committee (IFAC), management accounting has evolved from focusing on cost determination and financial control to creation of value through effective use of resources. The roles of management accountants have also changed in line with the changes in management accounting techniques. Nowadays they act as the organization s internal business consultants and part of the multi-functional team. Management accounting has faced a sustained challenge in recent years as debate intensifies pver the future shape and form, which it should take. The purpose of this study was to examine Malaysian management accountants' tasks, roles, management accounting tools within a specified period - 2000 to 2004 and 2005 to 2009. The factors that drive these changes were also examined. The results provide evidence that management accountants' task, roles, management accounting tools and techniques changed overtime.
format	Article
author	Ramli, Aliza Sulaiman, Suzana
author_facet	Ramli, Aliza Sulaiman, Suzana
author_sort	Ramli, Aliza
title	The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman
title_short	The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman
title_full	The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman
title_fullStr	The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman
title_full_unstemmed	The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman
title_sort	structural and functional changes of management accountants / aliza ramli and suzana sulaiman
publisher	Institute of Research, Development and Commercialization (IRDC)
publishDate	2006
url	http://ir.uitm.edu.my/id/eprint/12966/ http://ir.uitm.edu.my/id/eprint/12966/1/AJ_ALIZA%20RAMLI%20SMRJ%2006%201.pdf
first_indexed	2023-09-18T22:49:38Z
last_indexed	2023-09-18T22:49:38Z
_version_	1777417457292541952

The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman

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