The diffusion of technological and management accounting innovation: Malaysian evidence
Summary. Malaysian industrial companies show minimal adoption of innovative management accounting tools, even among large firms, with financial accounting dominating management control practices. The study applies the Akira development model, arguing it better suits developing Southeast Asian countries with lower automation levels than Western frameworks.
Cite this article
Smith, M., Abdullah, Z., & Razak, R. A.. (2008). The diffusion of technological and management accounting innovation: Malaysian evidence. Asian Review of Accounting. https://doi.org/10.1108/13217340810906672
Smith, Malcolm, et al. “The diffusion of technological and management accounting innovation: Malaysian evidence.” Asian Review of Accounting, 2008. https://doi.org/10.1108/13217340810906672.
Smith, Malcolm, Zaharah Abdullah, and Rafizan Abdul Razak. 2008. “The diffusion of technological and management accounting innovation: Malaysian evidence.” Asian Review of Accounting. https://doi.org/10.1108/13217340810906672.
@article{smith-2008-diffusion-technological-management-accounting-innovation,
title = {The diffusion of technological and management accounting innovation: Malaysian evidence},
author = {Malcolm Smith and Zaharah Abdullah and Rafizan Abdul Razak},
journal = {Asian Review of Accounting},
year = {2008},
doi = {10.1108/13217340810906672},
url = {https://doi.org/10.1108/13217340810906672}
}
TY - JOUR TI - The diffusion of technological and management accounting innovation: Malaysian evidence AU - Malcolm Smith AU - Zaharah Abdullah AU - Rafizan Abdul Razak JO - Asian Review of Accounting PY - 2008 DO - 10.1108/13217340810906672 UR - https://doi.org/10.1108/13217340810906672 ER -
Details
- DOI
- 10.1108/13217340810906672
- Countries
- Malaysia
- Regions
- Asia
- Categories
- innovation-theory, regional-innovation-systems, general-innovation
- Added
- 2026-04-28