Research in Management Accounting

This book focuses on research in management accounting that uses Malaysia’s business environment as the scope of study. The motivation to embark on this publication was due to the recognition that although management accounting has received increasing interest from various organizations including government, businesses and educators, published documents that report findings from research in management accounting undertaken in Malaysia are still limited. The objective of this book is to address the gap by providing readers with five research oriented articles on management accounting issues, namely Performance Measurement Design in Service Organizations; Management Accounting and Control Systems in the Service Sector; Activity Based Costing; Intellectual Capital and Management Accounting Practices; and Customer Focused Manufacturing Strategy and Performance Measurement Systems.The articles are written by a pool of active researchers in the area of management accounting, and are expected to have high academic value. Each is complete with a literature review, methodology, data analysis and references. Even though this is the case, the articles have also been carefully chosen and edited for the general reader. This book is suitable as a reference for researchers, academics, managers, accountants, and policy makers.