Improving Employees Accountability and Firm Performance through Management Accounting Practices

Nor Azlina AbRahman · Normah Binti Omar · Aliza Ramli

17 citations0/0 files storedProcedia Economics and Finance

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Accounting and Organizational Management Accounting Theory and Financial Reporting Financial Literacy and Behavior

Abstract

Evolution in the business environment will play a key role in spurring the growth of Small Medium Enterprises (SMEs) globally. Growing changes in business competition, daily operation, new strategy and technology are driving transformation in employees productivity and the future business environment that have significant impacts to organizations. Many organizations are demanding for proactive entrepreneurs with a dynamic team, who can run and steer their businesses to becoming more cost-efficient, which may lead to increased efficiency of firm performance. Literatures in management accounting recognize the important role of Management Accounting Practices (MAP) in Small Medium Enterprises (SMEs). This study examines the relationships between budgetary participation, commitment and performance measures through the tools and techniques of MAP in firm performance. A case study approach with heavy reliance on semi-structured interview was used, where 16 informants who are key decision makers and officer from different management levels were interviewed in the case study. Other sources of evidence have also been sought to enhance the desirability of the findings discussed. Our findings revealed that usefulness of MAP in the company improved employees’ accountability and firm performance. It also showed that budgetary participation and commitment from employees’ accountability have improvement activity when using MAP. This is directed towards helping others in achieving the desired business results by strategically positioning themselves into MAP in making informed decisions in their business undertaking. Further, the budgetary participation and commitment are predictors of managerial performance and accountability in perceived usefulness of MAP of firm performance outcomes.

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References

1980The roles of accounting in organizations and society 2005The Roles of Accounting in Organizations and Society 2010Corporate social responsibility influences, employee commitment and organizational performance 2010Research on Accounting in Family Firms: Past Accomplishments and Future Challenges 2011High‐commitment HR practices, employee effort, and firm performance: Investigating the effects of HR practices across employee groups within professional services firms 2011Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness 2012BUDGETARY PARTICIPATION: HOW IT AFFECTS PERFORMANCE AND COMMITMENT

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