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

Authors

  • Edward Wong Sek Khin Faculty of Business and Accountancy, University of Malaya
  • Cheok Mui Yee Faculty of Business and Accountancy, University of Malaya
  • Kamisah Ismail Faculty of Business and Accountancy, University of Malaya

DOI:

https://doi.org/10.22452/AJAP.vol7no1.2

Keywords:

Budgetary goal, budgetary participation, budgetary evaluation

Abstract

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.

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Published

2014-12-01

How to Cite

Khin, E. W. S., Yee, C. M., & Ismail, K. (2014). Conceptual Model of Budgetary Activity on Firms Performance: Malaysian SMEs Case Study. Asian Journal of Accounting Perspectives, 7(1), 13–27. https://doi.org/10.22452/AJAP.vol7no1.2

Issue

Vol. 7 No. 1 (2014)

Section

Research Article

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