A performance linked management accounting typology within contingency and institutional frameworks in the Malaysian manufacturing industry.

Abstract

This study aims to establish a discernible typology of manufacturing firms that adopt and rely on combined features of management accounting systems and practices/techniques in Malaysia. In particular, a systems approach employing cluster analysis is used to determine the existence of a management accounting typology of firms. Using this empircially derived cluster solution, the further aims of the study are to identify which typological group is better perfroming, based on a weighted average measure of performance of member firms in each Management accounting system (MAS)/Management accounting techniques (MAPT)-type group. The final aims is to model and test a set of predictors of the better and weaker performing MAS/MAPT-type groups of firms. --p. xvi.