1.

INTRODUCTION Managerial accounting is concerned with providing information to manager that is, to

those who are inside an organization and who direct and control its operations. Managerial accounting can be contrasted with financial accounting, which is concerned with providing information to stockholders, creditors and others who are outside an organization. Managerial accounting information includes: i) Information on the costs of an organizations products and services. For Example, managers can use product costs to guide the setting of selling prices. In addition, these product costs are used for inventory valuation and income determination. ii) Budgets. A budget is a quantitative expression of a plan. iii) Performance reports: Other information which assist managers in their planning and control activities. Examples are information on revenues of an organizations products and services, sales back logs, unit quantities and demands on capacity resource. However, have a changing in management accounting due to changing in business environment especially in manufacturing industry. For example the changes in

technology will influence the business activities that indirectly influence the profit and cost of management. Besides that, a lot of research had been done on the application of traditional and advance management accounting in changing of business environment. So, through this assignment certain objectives are deriving in analyse the management accounting journal: i) ii) iii) iv) To similarity and/or differences in the research paper with practice To identification of research methodology and findings To constructive comments on topic by the selected research articles

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ANALYSE JOURNAL In this assignment, five journals is list down to be access the background of research.

2.1

FIRST JOURNAL: THE EFFECTIVENESS OF MANAGEMENT ACCOUNTING SYSTEM (EVIDENCE FROM FUNCTIONAL

MANAGERS IN A DEVELOPING COUNTRY) RESEARCHER PURPOSE/AIM Teerooven Soobaroyen and Bhagtaraj Poorundersing To examine the availability and effectiveness of management accounting systems (MAS) for functional managers located in an African developing country (Mauritius) RESEARCH Using survey data from production and marketing managers in

METHODOLOGY manufacturing companies and regression-path analysis, the MAS dimensions (scope, aggregation, integration, and timeliness) are collectively analysed in relation to the situational variables and managerial performance. FINDING A significant positive relationship was observed between all MAS characteristics and managerial performance. However, only DEC proved to be a contextual variable of interest, in that DEC policies appear effective only via the availability of broader scope, timely, highly aggregated and highly integrated MAS. The absence of findings for TU is suggestive of an uncertainty paradox, previously referred to in the literature, and is indicative of the need to re-consider TU as an element of technology rather than uncertainty. COMMENT This journal show the similarity with real practice where by the in developing country, they prefer to apply traditional management accounting rather than advance accounting

2.2

SECOND JOURNAL: THE DIFFUSION OF TECHNOLOGIES AND MANAGEMENT EVIDENCE) ACCOUNTING INNOVATION (MALAYSIA

RESEARCHER

Chandana Alawattage and Trevor Hopper and Danture 2

Wickramasinghe PURPOSE/AIM To examine the scope and extent of technological and management accounting innovation in Malaysia by identifying the stage of development of practice in industrial companies. RESEARCH Using questionnaire-based study is conducted within a tightly

METHODOLOGY defined industrial area in the Klang Valley, so permitting personal follow-up of individual companies FINDING The study confirms the dominance of financial accounting for the purposes of management control, with minimal adoption of innovative management accounting tools, even for large companies. COMMENT This paper provides empirical evidence about the scope of the adoption of different management accounting and

technological innovations in the Klang Valley industrial area of Malaysia. The levels of automation remain low and labourbased production processes still predominate. Similarly, levels of adoption for management accounting innovation remain low, with most companies using traditional and quantitative management accounting practices. Of traditional methods, budgeting was the most commonly employed, while standard costing was the predominant costing method in use. For new methods, only TQM had had a significant impact.

2.3

THIRD

JOURNAL:

MANAGEMENT

ACCOUNTING

IN

LESS

DEVELOPED COUNTRY (WHAT IS KNOW AND NEED KNOWING) RESEARCHER Trevor Hopper, Mathew Tsameny, Shahzad Uddin, and Danture Wickramasinghe PURPOSE/AIM To evaluate management accounting research in developing countries and formulate suggestion for its progression. RESEARCH Desk based study of existing literature analysed through of management control transformation in

METHODOLOGY framework

developing countries derived from the research author.

SAMPLING COMMENT

Using previous journal Research is growing, especially on accounting in state-owned and privatised enterprises but more is needed on small and micro enterprises, agriculture, non-governmental organisations, and transnational institutions.

2.4

FOURTH

JOURNAL:

INTRODUCTION

TO

MANAGEMENT

ACCOUNTING IN LESS DEVELOP COUNTRIES RESEARCHER Chandanna Alawattage and TrevorHopper and Danture Wickramasinghe PURPOSE/AIM To introduce, summarise, and reflect on the key themes and findings raised by the seven papers selected for this special issue devoted to management accounting in less developed countries (LDCs). RESEARCH The conclusions are drawn from desk research generally and

METHODOLOGY the articles contained in this collection FINDING This paper finds that accounting research in LDCs needs to address issues of poverty reduction, corruption, community involvement, history, culture, and politics, and examine a wider spectrum of organisations ranging from households to nongovernmental organisations. COMMENT Effective management accounting in LDCs may require broader, simpler, open and transparent, sometimes informal systems developed locally in practice.

2.5

CHANGES IN MANAGEMNET ACCOUNTING PRACTICES IN MALAYSIA

RESEARCHER PURPOSE/AIM

Tuan Zainun Tunmat and Malcolm Smith To determine how changes in management accounting practices in Malaysia manufacturing companies took places in response to a changing business environment and the effect of changes on performance 4

OBJECTIVES

1. To examine the level of changes of management accounting practice (MAP) in Malaysian manufacturing companies 2. To investigate in what ways the changes took places 3. To investigate the relationship between changes of MAP with performance

RESEARCH

Sampling Technique:

METHODOLOGY Target population - Manufacturing industry in Malaysia incorporated before 2003. Using probability sampling 800 manufacturing firms that are active and give important contributor to Malaysia economic Data collected: Mail survey which consist questionnaire of 8 pages

FINDING

Manufacturing companies in Malaysia rely on both techniques in order to cope with significant changes in business environment.

CONCLUSION

Changes in MAP in Malaysia manufacturing were increased in the inclusive 5 year period 2003-2007. Both traditional and advanced MAS appeared to be equally important because both method to be used in making effective decision. However in selecting the effective method is depending on changes business environment.

COMMENT

This research is reliable because the sampling is representing the manufacturing company in Malaysia. Besides that, this research shows the relationship between changes of MAP with performance. Both traditional and advance MAP Malaysia

manufacturing companies has changed tremendously in the 5 years period 2003-2007. Increased in changes might be due to the changes in business environment especially changes in competitive environment and manufacturing technology.

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CONCLUSION In conclusion, all the research above is discuss on management accounting issue. The

major issue in management accounting practices is on changes in practice that cause by changes in working environment. All the researches also highlighted on the application of traditional and advance management accounting practices. Even, in practice both method are use but a lot of country using traditional method because it is suitable and effective to evaluate the company performance. This is because, management accounting is important in making correct decision and improve and readjust company management system.

REFERENCES 1. http://www.managerialaccounting.org/ , 17 April 2012 2. Malcolm, S. Zaharah Abdullah and Rafizan Abdul Razak, The diffusion of

technological and management accounting innovation: Malaysian evidence, Journal of Asian Review Accounting, Vol. 15, No. 3, 2008, pp. 197-213 3. Trevor, H. Mathew T. Shah zad Uddin and Danture W, Management Accounting in less develop Country, Journal of Accounting, Auditing & Accountability, Vol. 22, No. 3, 2009, pp. 469-514 4. Tuan Zainum Tuan Mat and Malcolm S. Changes Accounting Practice in Malaysia, Journal of Asian Review Accounting, Vol 19, No. 3, 2011, pp. 221-242 5. Chandana A. Trevor H. and Danture W, Introduction to Management Accounting in less Develop Countries, Journal of Accounting & Organizational Change, Vol. 3, No. 3, 2007, pp. 183-191. 6. Malcolm, S. Zaharah Abdullah and Rafizan Abdul Razak, The Effectiveness of Management Accounting Systems, Journal of Managerial Auditing, Vol. 23, No. 2, 2008, pp. 187-219.