The influence of the intensity of market competition on malaysian manufacturing companies performance: the mediating role of management accounting information

The objective of this study is to investigate the relationship between the intensity of market competition and the performance of manufacturing companies in Malaysia with the mediating role of management accounting information. The independent variable in this study is the intensity of market compet...

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Main Author:	Nurfarzianie Jaafar
Format:	Thesis
Language:	English English
Published:	2021
Subjects:	HF5410-5417.5 Marketing Distribution of products
Online Access:	https://eprints.ums.edu.my/id/eprint/41474/1/24%20PAGES.pdf https://eprints.ums.edu.my/id/eprint/41474/2/FULLTEXT.pdf
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id	my-ums-ep.41474
record_format	uketd_dc
spelling	my-ums-ep.414742024-11-11T01:20:00Z The influence of the intensity of market competition on malaysian manufacturing companies performance: the mediating role of management accounting information 2021 Nurfarzianie Jaafar HF5410-5417.5 Marketing. Distribution of products The objective of this study is to investigate the relationship between the intensity of market competition and the performance of manufacturing companies in Malaysia with the mediating role of management accounting information. The independent variable in this study is the intensity of market competition, and the dependent variable is the performance of electrical and electronics manufacturing companies. Management accounting information is also used as a mediating variable in this study. Contingency theory is applied in this study to determine and understand the influence of the intensity of market competition on Malaysian manufacturing companies’ performance. The samples of this study are collected from the electrical and electronics manufacturing companies that are listed in the Federation of Malaysian Manufacturers (FMM) directory. The participants of this study are the managers of the companies. A total of 74 usable questionnaires are used to analyse this study. SPSS 27.0 is used to measure the frequency of the control variables of general information, while SmartPLS 3.3.2 is used to measure the relationship between the latent variables. Based on the analysis of this study, it shows that the intensity of market competition positively influenced the performance of manufacturing companies in Malaysia. Besides, it also shows that management accounting information acts as a mediator in the relationship between the intensity of market competition and the performance of manufacturing companies in Malaysia. The management accounting information explains the relationship between the intensity of market competition and the performance of manufacturing companies in Malaysia. This study may contribute to the development of the manufacturing industry in Malaysia, and also contribute to the scarcity of management accounting literature with regards to the use of management accounting information in improving organizational performance when market competition is highly intense. 2021 Thesis https://eprints.ums.edu.my/id/eprint/41474/ https://eprints.ums.edu.my/id/eprint/41474/1/24%20PAGES.pdf text en public https://eprints.ums.edu.my/id/eprint/41474/2/FULLTEXT.pdf text en validuser masters Universiti Malaysia Sabah Faculty Of Business, Economics And Accountancy
institution	Universiti Malaysia Sabah
collection	UMS Institutional Repository
language	English English
topic	HF5410-5417.5 Marketing Distribution of products
spellingShingle	HF5410-5417.5 Marketing Distribution of products Nurfarzianie Jaafar The influence of the intensity of market competition on malaysian manufacturing companies performance: the mediating role of management accounting information
description	The objective of this study is to investigate the relationship between the intensity of market competition and the performance of manufacturing companies in Malaysia with the mediating role of management accounting information. The independent variable in this study is the intensity of market competition, and the dependent variable is the performance of electrical and electronics manufacturing companies. Management accounting information is also used as a mediating variable in this study. Contingency theory is applied in this study to determine and understand the influence of the intensity of market competition on Malaysian manufacturing companies’ performance. The samples of this study are collected from the electrical and electronics manufacturing companies that are listed in the Federation of Malaysian Manufacturers (FMM) directory. The participants of this study are the managers of the companies. A total of 74 usable questionnaires are used to analyse this study. SPSS 27.0 is used to measure the frequency of the control variables of general information, while SmartPLS 3.3.2 is used to measure the relationship between the latent variables. Based on the analysis of this study, it shows that the intensity of market competition positively influenced the performance of manufacturing companies in Malaysia. Besides, it also shows that management accounting information acts as a mediator in the relationship between the intensity of market competition and the performance of manufacturing companies in Malaysia. The management accounting information explains the relationship between the intensity of market competition and the performance of manufacturing companies in Malaysia. This study may contribute to the development of the manufacturing industry in Malaysia, and also contribute to the scarcity of management accounting literature with regards to the use of management accounting information in improving organizational performance when market competition is highly intense.
format	Thesis
qualification_level	Master's degree
author	Nurfarzianie Jaafar
author_facet	Nurfarzianie Jaafar
author_sort	Nurfarzianie Jaafar
title	The influence of the intensity of market competition on malaysian manufacturing companies performance: the mediating role of management accounting information
title_short	The influence of the intensity of market competition on malaysian manufacturing companies performance: the mediating role of management accounting information
title_full	The influence of the intensity of market competition on malaysian manufacturing companies performance: the mediating role of management accounting information
title_fullStr	The influence of the intensity of market competition on malaysian manufacturing companies performance: the mediating role of management accounting information
title_full_unstemmed	The influence of the intensity of market competition on malaysian manufacturing companies performance: the mediating role of management accounting information
title_sort	influence of the intensity of market competition on malaysian manufacturing companies performance: the mediating role of management accounting information
granting_institution	Universiti Malaysia Sabah
granting_department	Faculty Of Business, Economics And Accountancy
publishDate	2021
url	https://eprints.ums.edu.my/id/eprint/41474/1/24%20PAGES.pdf https://eprints.ums.edu.my/id/eprint/41474/2/FULLTEXT.pdf
_version_	1818611409207951360

The influence of the intensity of market competition on malaysian manufacturing companies performance: the mediating role of management accounting information

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