The international diffusion of new management accounting practices: the case of India

Joshi, Prem Lal

doi:10.1016/s1061-9518(01)00037-4

Cited by 175 publications

(216 citation statements)

References 18 publications

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“…In the U.K, Abdel-Kader & Luther (2006) who studied the use of MAPs among British food and drinks industry reported budgeting for planning, controlling cost, performance evaluation based on financial measures and product profitability analysis were in the top four of the rank. The results are also consistent in many studies in other countries such as Firth (1996) in China; Ghosh & Chan (1997) in Singapore; Pierce & O'Dea (1998) in Ireland;Joshi (2001) in India; Phadoongsitthi (2003) in Thailand and Hyvonen (2005) in Finland.…”

Section: Data Insupporting

confidence: 89%

“…This view is in line with Chun et al (1994) who claimed that Malaysian firms prefer to employ traditional management accounting systems to meet their needs for external and internal reporting purpose. Other research on developing countries such as Joshi (2001) Thailand also support this position. Joshi (2001) argued that the reasons of a low adoption of newly developed practices in Indian firms are the conservative attitude of Indian management, autocratic leadership, and long term orientation.…”

Section: Resultsmentioning

confidence: 61%

“…Other research on developing countries such as Joshi (2001) Thailand also support this position. Joshi (2001) argued that the reasons of a low adoption of newly developed practices in Indian firms are the conservative attitude of Indian management, autocratic leadership, and long term orientation. Many Indian companies believe that it is quite expensive to adopt the new management accounting techniques particularly, for benchmarking.…”

Section: Resultsmentioning

confidence: 61%

“…In developing countries comparable empirical studies did not emerge until the mid-1990s. Example include: Firth (1996); Ghosh & Chan (1997);Joshi (2001);Phadoongsitthi (2003);and El-Ebaishi et al (2003). While these studies found the real management accounting practices in larger organizations, studies in smaller firm or SMEs is still lacking.…”

Section: Literature Reviewmentioning

confidence: 99%

“…For example research by Scarbrough, Nanni, & Sakurai, 1991;Bright, Davies, Downes, & Sweeting, 1992;Drury, Braund, Osborne, & Tayles, 1993;Anderson & Rohde, 1994;Innes & Mitchell, 1995Chenhall & Langfield-Smith, 1998Abdel-Kader & Luther, 2006 focused on the use of management accounting among large firms in the developed countries. Whereby a substantial body of research investigating current management accounting practices in large organizations from developing countries was conducted by Ghosh & Kai Chan, 1997;Joshi, 2001;Szychta, 2002;Islam & Kantor, 2005;Wu, Boateng, & Drury, 2007;El-Ebaishi, Karbhari, & Naser, 2003;Van Triest & Elshahat, 2007;Frezatti, 2007;Leftesi, 2008;and Nimtrakoon, 2009. Therefore the paucity of research into the use of management accounting practices among SMEs motivates this research.…”

Section: Introductionmentioning

confidence: 99%

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The Adoption of Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises

Ahmad¹

2013

ASS

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This paper provides empirical evidence on the adoption of a broad range of management accounting practices in Malaysian small and medium-sized enterprises (SMEs) in the manufacturing sector. Data collected from a postal survey of 160 accountant managers are used to facilitate the study. The results indicate that the traditional MAPs such as conventional budgeting, traditional costing and financial performance measures are widely used by the respondents. The results also show that a significant number of respondents have adopted one or more measures both financial and non-financial but the reliance on financial measures is greater than for non-financial measures. The main non-financial measures frequently used by respondents are on-time delivery, number of customer complaints, defect rate and manufacturing lead time. These findings suggest that respondents, who use non-financial performance measures, are more internal-process and customer focused rather than employee focused. Further the recently developed management accounting techniques such as ABC, non-financial performance measures particularly on employees-oriented measures, decision support analysis and strategic management accounting are only adopted by the minority of the respondents. The respondents also indicated a low extent of use of all investment appraisal techniques in their decision making process. The finding suggests that given the relatively small size of the responding firms and due to some constraints, it is unlikely for the SMEs to adopt a comprehensive MAP in their firms.

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Section: Data Insupporting

confidence: 89%

Section: Resultsmentioning

confidence: 61%