Conceptual Model of Budgetary Activity on Firms Performance: Malaysian SMEs Case Study

Asian Journal of Accounting Perspectives

Cheok Mui Yee¹  Edward Wong Sek Khin¹  Kamisah Ismail¹ 

[1] Faculty of Business and Accountancy, University of Malaya;

关键词: Budgetary goal;    budgetary participation;    budgetary evaluation;   

DOI  :  

来源: DOAJ

【 摘 要 】

This study examines the relationship of management accounting budgetary activities impacting on firm’s performance. The purpose of this paper is to provide evidence on how budgetary goals influencing a firm’s performance outcomes, whether positively or negatively. The result also demonstrated that the improvement of the budgetary control system would be essential for obtaining an accurate budget. Therefore, it is possible that budget makers in firms are likely to provide decision-makers with a basis for measuring efficiency, identifying problems, and controlling costs. It also serves as a control tool for evaluating the performance of the members of an organization.

【 授权许可】

Unknown