The relationship between usage of management accounting information and business performance: SMEs in Sabah, Malaysia

Lim, Cynthia Fui Foo (2011) The relationship between usage of management accounting information and business performance: SMEs in Sabah, Malaysia. Masters thesis, Universiti Malaysia Sabah.


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This study aims to investigate the extent management accounting information (MAI) usage among Small and Medium Entreprises (SMEs); and the relationship between the extent of MAI usage and perceived business performance in SMEs in Sabah, Malaysia. The objectives of this study were accomplished by examining extent of MAI usage and the relationship with perceived business performance, as dependent variable; and MAI usage in planning, for decision support and performance evaluation, as the three independent variables. Results from online survey questionnaires and facsimile collected from 57 respondents were analysed using multiple regression analysis. The finding based on multiple regression analysis indicated that at least 52.5% of business performance of the responding SMEs in Sabah was influence by usage of MAI in planning, for decision support, and performance evaluation. Despite the positive relationship shown between dependent variables and independent variables upon regression, it is suggested that further research employing the contingency model be undertaken for this model to be proposed as a general model to developing solid framework on MAI usage and business performance. It is hoped that this research has contributed to the literature in this field and generated interest among researchers to further examine the relationship between business performance and management accounting information usage based on specific industries within the SMEs in Sabah, Malaysia.

Item Type: Thesis (Masters)
Uncontrolled Keywords: accounting information usage, business performance, SME, relationship, performance evaluation
Subjects: H Social Sciences > HF Commerce
Divisions: SCHOOL > School of Business and Economics
Date Deposited: 15 Nov 2013 03:34
Last Modified: 12 Oct 2017 02:55

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