The following study aims at exploring the implementation of MAPs in the Small and medium\nenterprises (SMEs) in Malaysia and focuses on identifying the relationship that exists\nbetween the MAPs and SMEs. There is limited research conducted on the MAPs being\nimplemented in the SMEs, which is apparent in this study. As a part of the research\nmethodology, a survey was conducted with the SMEs in the manufacturing sector of\nMalaysia. The research article demonstrates that the involvement and implementation of\nMAPs differ in different organisations; it ranges from the traditional approach to a more\nsophisticated approach in its implementation. The most commonly used accounting\npractices for management in the organisations include performance management system\nand costing systems. On the other hand, in terms of sophisticated approach, the larger\norganisations frequently make use of the MAPs in accordance with the theoretical\narguments that are made in the context of the impact of size in adopting such practices. The\nfindings of the study also indicate that there are certain MAPs that are related to the\norganisational performance. These practices hold a significant relationship with the\nproductivity and performance of SMEs, which has helped in reinforcing the significance of\nsuch practices in todayâ??s business environment.
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