In Malaysia, the situation is apparently so different that the relevance of some of the above findings to management practice there might be called into question. Nishimura (2002) in a study of management accounting practices in three countries: Malaysia, Thailand and Singapore, noted the predominance of management accounting practice based on a traditional system of management control through the financial accounts. He noted that many firms in Malaysia were immature when compared with their western counterparts, in that they had not achieved a level of automation sufficient to make high-overhead costs (and complex allocation methods) an issue. Production cost structures of Malaysian manufacturing firms were also quite different from those in the USA and Europe with a more labour-oriented production focus. In such circumstances, the non-adoption of techniques like activity-based costing (ABC) would be unsurprising, but performance measurement techniques like the balanced scorecard might still play an important role in management control.
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