Previously conducted

Business surrounds exhibit a variant of social bodys and fermentes, Including flat and horizontal organizational take a hops, ultrasonically matrix structures, networks of virtual organizations and self- enjoin work teams. When business organizations respond to challenges by embarking on a wobble focusing path, they are faced with choices of which one of the focusing methods, techniques, and systems would be around effective (Waldron, 2005). Every organization is located within a contingent configuration of contingencies.It Is dependent on the mart and technological environment In which it operates its scale and diversity of operations, the technology applied to its work, ND the type of force-out it employs. To earn congruence, an grant design is the one which best suits its contextual and working(a) contingencies. fit to Mores and Yen (2001 , p. 352), to be internally consistent, organizations must lay down tightly independent and mutually supportive parts In terms of strategies, structures and process. The instruction of organizations faces a challenge to reinforce the management chronicle system. Tragedies and structures in concert In order to achieve competitive advantage and advance performance. Thus, search needs to e carried out to suspensor management make appropriate ratiocinations in order to achieve this congruence. This matter examines companies in Malaysias manufacturing industry in responding to the rapid repositions in technological and competitive environment In Malaysia as a result of globalization. Globalization has deviated the environment surrounding organizations operating In exploitation countries with an increase In uncertainty, Intensified Industry competition and ripe(p) technology.According to Kansas, Md-Mansard and Doris (2003) globalization brings in new genealogy and makes a developing sylvan open to greater competition. These alternates may affect the choice of management explanation practice (MAP) i n an organization and may also result in the need for the firm to reconsider its existing organizational design and strategies in order to fit with the changing environment. This argument Is supported by fire and Escapes (2000) and Shields (1 997), who suggest that variegates in environment cause variety shows in organizations, which in round cause dislodges in MAP.Background and Significance of the Study The business environment in a developing country differs from that within a plopped country with regards to market size, access to manufactured Inputs, although some developing economies are quite large, close are not the menu of domestically produced intermediate inputs and capital equipment is a lot express mail a scarcity of technicians and scientists also affects flexibility in the deed process and the ability to absorb new technologies infrastructure is relatively limited macroeconomic and relative price volatility is typically more extreme point legal systems and cri me prevention are also relatively unfortunate and corruption is often a serious problem. Malaysia is categorized as the developing country, however it has more advanced infrastructure and technology compared to some some other developing countries. Malaysian manufacturing industries are also more concentrated than those of most developed countries (Apothecary, 2002). With globalization, the application of technology in Malaysia has increased, especially through unusual investment (Kansas et al. , 2003). interchanges in business environment in Malaysia arising from a market- orient economy and political science policies that render businesses with the opportunity for growth and profits, have make Malaysia a highly nominative manufacturing and export base. LITERATURE REVIEW focussing Accounting and Its Evolution The basic purpose of accounting randomness is to help users make decisions. Management accounting is branch of accounting that produces entropy for managers and forms an principal(prenominal) integral part of the strategic process within an organization. It involves the process of identifying, measuring, accumulating, analyzing, preparing, interpreting, and communication information that helps managers fulfill organizational objectives (Hormone, Sunder, Stratton, Burgomaster, & Chatterer, 2007).Chartered Institute of Management Accountants (I-J) views management accounting as an integral part of management which requires the identification, generation, presentation, interpretation and use of information relevant to Formulating business strategy planning and controlling activities decision-making efficient imaginativeness usage performance improvement and value enhancement. Johnson and Kaplan (1987) argued for a relevance lost in management accounting. They pointed the issue of inappropriateness of conventional management accounting techniques which offered bittie capacity for roving useful and dately information for let out decision a nd control in the contemporary environment of rapid technological change and vigorous competition. Following Johnson and Kaplan (1987), management accounting techniques had rapidly developed for better decision-making and management control.To promote a better arrest of the changes in management accounting practices, the International Federation of Accountants (AFC) (1998) provides a framework explaining the development of management accounting. This framework explains the evolution in management accounting through quaternion recognizable stages. Management Accounting change Management accounting change is not a uniform phenomenon. Consequently one confirmed by management accounting. Researchers. It is evident that both the external factors (environmental) and internal factors (relating to the organization concerned) have influenced the recent development of new management accounting systems and techniques. According to Shields (1997), the authorisation change drivers are competi tion, technologies, organizational design and strategies.These drivers of change also omen the differing roles which causal factors can have in the process f change. Change in environment also implies uncertainty and risk which create a demand for further management accounting change in the form of non-financial measures (Vivo, 1999). Less attention has been given by researchers to the management accounting change process. Burns and Escapes (2000, p. 4) observed that, little research attention has been given to understanding the processes through which new management accounting systems and practices have emerged (or failed to merge) through time. Change can be addressed in a class of dimensions.According to The American Heritage Dictionary, 4th Edition, change includes all of the following aspects becoming different or undergo alteration transformation or conversion going from one phase to another making an exchange modifying re-sentencing giving and receiving reciprocally repl ace with another abandon. This definition illustrates different types of change and shows that, in general, it is not a uniform phenomenon. Wisecracking and Alliterate (2007) suggest change in management accounting as a learning methodological analysis to understand how environmental factors shape internal process within organization. According to them, the process of change reflects on the question of how management accounting techniques emerged, evolved and were transform when new demands from the changing environment are in place. From a management accounting perspectives, different types of change can be researched upon.For example render (2003) study change with respect to the integration of Activity Based be (BBC) into strategy to manage organizations operating activities. It is suggested that BBC can contribute to improve organizational performance if implemented as part of the overall organizational change strategy. Prefer, McKinney and Harrison (2003), examined changes in term of introduction, abandonment and reintroduction of transfer pricing in government trading enterprise as it moved from protected monopolistic situation to centralization. Research Method selective information sources There are two types of info sources are used to obtain the required information 2. 1. Primary Data Direct interview though a survey questionnaire. That was needed for this assignment. substitute(prenominal) data Online articles on management accounting Previously conducted research papers on different issues of management accounting magazines, brochures, etc This study has attempted to enhance our understanding of the effect of alignment among management accounting and organizational change, in Malaysian manufacturing companies, on performance. It explores the causal relationship between competitive environment and advanced manufacturing technology with MAP, strategy and structure. Interrelationship between MAP with structure and strategy is also investigated.T he research findings confirm that the model developed principally from a Western perspective is largely applicable to the Malaysian context. Moreover, this study presents a number of distinctive findings to add to the existing iterate. It identifies certain of the essence(p) associations, particularly in relation to the alignment among the organizational factors, I. E. , MAP, structure and strategy. As the business environment is continuously changing, organizations and their managers will find it is critical to know with these changes to ensure that institutional factors are properly matched. Supply of relevant information is essential for managers to make effective decisions regarding an appropriate alignment.This study had been designed to achieve the research objectives. By employing a valid and reliable theology, this study has significantly contributed to the theoretical and methodological knowledge in this area. The findings from this research also provide a useful guidel ine to organizations, especially their managers, to make decisions in sluttish of the current changing environment. Apart from these contributions, this researchs outcome has also provided useful direction for future research. References magazines, brochure CT Web link http//www. En. Wisped. Org/wick/ close management accounting http// en. Wisped. Org/wick http//en. Wisped. Org/wick/management accounting system