Adoption of advanced manufacturing technology (AMT) and management accounting practices: the case of manufacturing firms in Malaysia
by Che Ruhana Isa, Soon-Yau Foong
World Review of Science, Technology and Sustainable Development (WRSTSD), Vol. 2, No. 1, 2005

Abstract: This paper examines advanced manufacturing technology (AMT) adoption in manufacturing firms and its relationship with management accounting practices. Advancements in technology and trade liberalisation have significantly intensified competition in the domestic and the international markets. One of the strategies for manufacturing firms to become agile and responsive to market changes is to adopt AMT, which often results in drastic changes in the production cost structure. Hence, it is conjectured that AMT adoption would lead to adoption of new costing methods, such as activity-based costing (ABC) and a higher emphasis on non-financial performance measurement indicators (PMIs). Results from this study offer mixed support for the predictions on the hypothesised relationship between AMT adoption and certain management accounting practices.

Online publication date: Mon, 04-Apr-2005

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the World Review of Science, Technology and Sustainable Development (WRSTSD):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com