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A Comparative Study of Modern Management Accounting Practices and SMEs Performance in Malaysia and China: The Moderating Role of Power Distance

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DOI: 10.23977/acccm.2022.040209 | Downloads: 8 | Views: 187


Lihuan Zhang 1


1 School of Economic and Management, Universiti Kebangsaan Malaysia, Bangi Selangor 43600, Malaysia

Corresponding Author

Lihuan Zhang


This study sought to examine the modern management accounting practices from two countries: Malaysia and China. The objective of this study is to provide a comparative analysis on the modern management accounting techniques (MMAPs) used by the SMEs companies from both countries and its importance as well as investigate the influence of power distance on the MMAPs and SMEs performance. This study used a structured questionnaire to collect data from 6 selected SMEs in Malaysia and China. Findings indicate that direct relationship between MMAP and SMEs performance (H1) and the moderating effect of power distance orientation on the usage of MMAP and performance of SMEs (H2) does not exist. Even though both hypotheses are not significant, it shows positive impact where the regression coefficient is positive. There are limitations to this study and thus, further samples should be attained for better understanding for future research as this can improve the use of contemporary management accounting adoption for decision making.


Modern Management Accounting Practices, SMEs performance, Moderating Role


Lihuan Zhang, A Comparative Study of Modern Management Accounting Practices and SMEs Performance in Malaysia and China: The Moderating Role of Power Distance. Accounting and Corporate Management (2022) Vol. 4: 65-74. DOI:


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