GAEG UNIVERSITY COLLEGE

Department: project management

course: Financial and Managerial Accounting

Title assignment: Article Review

Submitted By: Tekle Teklebrhan

ID NO: PMP/ 2261/15

Submitted to: Dr. Biruk

 Article review
Title:A SURVEY ON FINANCIAL AND MANAGEMENT ACCOUNTING PRACTICES
AMONG SMALL AND MEDIUM ENTERPRISES IN MALAYSIA
Authors: Che Ruhana Isa,Zakiah Saleh, Noor Sharoja Sapiei
Year: 2008

Abstract
The main purpose of the article is to study and examine financial and management
accounting practices.the study of this paper also aims small and medium enterprises (SMEs)
to use modern finacial and management accounting to compet with other externalr or
globally
business organization for purpose of more profitable and to determain business
organizations performance effectively way and investigate andnusefulness of accounting
reports for decision making.
Research objectives

General objective
the purpose of this study to detremain financial and management accounting practices among
SMEs in Malaysia and to understand the usefulness of financial and management accounting
reports.
Specific objective
• To understand the value of financial and management accounting practices among
SMEs.
• To investigate the usefulness of financial and managemen taccounting reports for
decision making
• To assess the financial and managemen taccounting for SMEs

Literature review
The authors uses different reference materials that are in detail and thoroughly with the
concepts and the ideas of financial and managemen taccounting to understand it .

Research Methodology
The methodology used to perform this study was

 Data collection (postal questioner survey)

  Sample and sampling techniques( two type of sampling
techniques which are random techniques and probability
techniques)
 Questioner design
 Limitation and difficulty encountered
The aim of this study was to assess the impact of financial and management accounting on
decisionmaking in small and medium enterprises (SMEs).the data used where collected from
the primary and secondary sources .the data collected was analyzed using descriptive
statistics .The result shows that for all small and medium enterprises (SMEs) is very
important for decision making .

The weakness of the paper

 The whole research is based on Small and medium enterprises (SMEs) that may be
not functionality on large enterprises.
 Some of the questioner luck appropriate answers for example a person who said no.

The Strength of the pepper

 This study are short and problem solver.

 Have chronological order firstly identify the problem. The writer set his hypothesis
towards the problem. Methodology use to solve the problem, and then get the result,
set his recommendation to the users of the research.

writer(authors)recommended that not only Small and medium enterprises (SMEs) but
other business organization must use or extent finacial and managment accounting for the
purpose fo competition in the global market and as well as for decision making .this study
attempts to find out the extent of financial and management accounting practices employed
by SMEs and to investigate the usefulness of accounting reports for decision making.
As I have reviewed this study, I have been recommend that every business organization
should use finacial and managment accounting practice s because of it play abig role in
business performance and for desition making.
.