By Tuan Zainun Tuan Mat, and Malcolm Smith.
This study investigates the impact of changes in business environment and manufacturing technology on organizational strategy, structure and management accounting practices, and the effect of these changes on the organizational performance of manufacturing companies in Malaysia
A quantitative research design was adopted and structural equation modelling was employed as the main statistical technique to test the hypothesized model.
The results revealed a positive alignment among the external environmental factors and organizational factors with management accounting practices, which in turn positively impacted on organizational performance. Results also showed that neither market competition nor advanced manufacturing technology (AMT) influenced change in organizational structure.
This study also provides evidence of an interrelationship between management accounting practices and structure, but no evidence of a reciprocal relationship between management accounting practices and strategy.
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