Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor, MALAYSIA.
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor, MALAYSIA.
Department of Accounting
Kulliyyah of Economics and Management Sciences
International Islamic University Malaysia
P.O. Box 10, 50728 Kuala Lumpur, MALAYSIA.
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor, MALAYSIA.
Abstract
Kajian ini meneroka amalan perakaunan pengurusan (APP) di perusahaan kecil sederhana (PKS) di Yaman yang berhadapan krisis peperangan semenjak tahun 2015. Situasi krisis dioperasikan sebagai ketidakpastian faktor politik, ekonomi, sosial dan teknologi (PEST) manakala APP dikaji dari perspektif APP kontemporari dan tradisional. Menggunakan asas teori kontingensi dengan pendekatan konfigurasi, kajian ini menjangkakan PKS di Yaman akan memberi penekanan yang berbeza terhadap APP tradisional dan kontemporari dipengaruhi oleh persepsi kestabilan politik dan ekonomi, serta kemajuan sosial dan teknologi. Sebanyak 287 soalselidik telah diedarkan kepada pengurus atasan PKS di lima wilayah negara Yaman iaitu Sana, Aden, Hadhramout, Taiz, and AlHodiadah. Nilai min bagi kesemua faktor PEST yang rendah menyokong persepsi terhadap situasi krisis di Yaman. Bagi menguji hipotesis, dua kluster firma PKS telah dibentuk. Di dapati, Kluster 1 yang memaparkan PKS dalam keadaan politik dan ekonomi lebih stabil dan situasi sosial dan teknologi lebih maju telah menekankan penggunaan APP tradisional berbanding APP kontemporari. Manakala PKS Kluster 2 memaparkan keadaan politik dan ekonomi kurang stabil dan situasi sosial dan teknologi kurang maju memberi penekanan hampir sama terhadap APP tradisional dan APP kontemporari. Sejajar dengan jangkaan, firma PKS di kluster 1 yang menghampiri padanan kerangka kontingensi telah menunjukkan prestasi firma yang lebih baik berbanding kluster 2. Penemuan ini memberi implikasi tentang kepentingan pemahaman dan amalan APP yang sesuai walaupun berada dalam situasi krisis.
This study explores the management accounting practices (MAPs) in small and medium-sized enterprises (SMEs) in Yemen that has been in war crisis since 2015. The crisis situations are operationalized as uncertainties of politics, economy, social and technology (PEST) factors while MAPs are operationalized using the contemporary and traditional dimensions. Based on the configuration approach of contingency theory, it is expected that the SMEs in Yemen will place different emphasis on traditional and contemporary MAPs influenced by the political and economic stability, and the progress of the social and technology perceptions. A total of 287 questionnaires were distributed to top management of the SMEs operating in Sana, Aden, Hadramout, Taiz and AlHodiadah. The low mean value of all PEST variables suggest support to the perceptions of the crisis situations in Yemen. In order to test the hypotheses, two SMEs clusters were formed. Cluster 1 that exhibits a more stable political and economic situation, with more advanced social and technological progress appear to emphasize traditional MAPs compared to contemporary MAPs. Cluster 2 that displays a less stable political and economic situation, with less advanced social and technological progress place almost equal emphasis on traditional and contemporary MAPs. In line with the expectation, Cluster 1 that is closer to the contingency ‘fit’ expectation, exhibits higher performance than Cluster 2. The findings of this study implicates the importance of understanding and practicing appropriate MAPs even in crisis situations.