Improving the understanding of small medium enterprises product costing content course through action research

Costing skills (CS) are crucial for achieving competitive advantage. However, Malaysian Small and Medium Enterprises (SME) owner-managers still lack CS. Training programmes provided by the government seem not to have achieved the objective of strengthening SME owner-managers’ CS. Thus, the main obje...

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Main Author:	Amir Hussin, Muhammad Rosni
Format:	Thesis
Language:	English
Published:	2016
Subjects:	HD30.213 Management information systems Decision support systems
Online Access:	http://eprints.utm.my/id/eprint/78245/1/MuhammadRosniAmirPFM2016.pdf
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id	my-utm-ep.78245
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spelling	my-utm-ep.782452018-08-03T08:49:29Z Improving the understanding of small medium enterprises product costing content course through action research 2016-02 Amir Hussin, Muhammad Rosni HD30.213 Management information systems. Decision support systems Costing skills (CS) are crucial for achieving competitive advantage. However, Malaysian Small and Medium Enterprises (SME) owner-managers still lack CS. Training programmes provided by the government seem not to have achieved the objective of strengthening SME owner-managers’ CS. Thus, the main objective of this study is to improve a CS course in training programmes of SME in Malaysia by involving SME owner-managers from the beginning of the course improvement process. This study was conducted with the cooperation of Co-operative and Entrepreneurship Improvement Insititute, Universiti Utara Malaysia (CEDI, UUM). To achieve the research objective, this study employed practical action research that involved a cyclical process of planning, acting, observing and reflecting. Practical action research approach in this study involved various data collection methods such as semi-structured interview, survey questionnaire, participants’ observation and documenting. By diagnosing the problems, involving eight SME owner managers and four accounting training providers, this study found that Malaysian SMEs still lack CS, in line with findings in the extant literature. This problem is further hampered by the lack of training in CS provided by the government. Based on this finding, this study developed a CS course, where the focus is on product and service costing. The cycle includes the process of developing the course based on SME owner-managers’ input (planning), conducting training for the SME owner-managers (acting), collecting feedback from the training participants (observing) and reflecting on the feedback to improve the course (reflecting). The product and service costing course went through three practical action research cycles with different participants. The course was then improved from one cycle to the next cycle. At the acting stage, thirty-two participants involved in the first training, twenty participants involved in the second training and fifteen participants involved in the third training. The product and service costing course has been given to the CEDI, UUM to be included in their future entrepreneurship training programmes. 2016-02 Thesis http://eprints.utm.my/id/eprint/78245/ http://eprints.utm.my/id/eprint/78245/1/MuhammadRosniAmirPFM2016.pdf application/pdf en public http://dms.library.utm.my:8080/vital/access/manager/Repository/vital:98223 phd doctoral Universiti Teknologi Malaysia, Faculty of Management Faculty of Management
institution	Universiti Teknologi Malaysia
collection	UTM Institutional Repository
language	English
topic	HD30.213 Management information systems Decision support systems
spellingShingle	HD30.213 Management information systems Decision support systems Amir Hussin, Muhammad Rosni Improving the understanding of small medium enterprises product costing content course through action research
description	Costing skills (CS) are crucial for achieving competitive advantage. However, Malaysian Small and Medium Enterprises (SME) owner-managers still lack CS. Training programmes provided by the government seem not to have achieved the objective of strengthening SME owner-managers’ CS. Thus, the main objective of this study is to improve a CS course in training programmes of SME in Malaysia by involving SME owner-managers from the beginning of the course improvement process. This study was conducted with the cooperation of Co-operative and Entrepreneurship Improvement Insititute, Universiti Utara Malaysia (CEDI, UUM). To achieve the research objective, this study employed practical action research that involved a cyclical process of planning, acting, observing and reflecting. Practical action research approach in this study involved various data collection methods such as semi-structured interview, survey questionnaire, participants’ observation and documenting. By diagnosing the problems, involving eight SME owner managers and four accounting training providers, this study found that Malaysian SMEs still lack CS, in line with findings in the extant literature. This problem is further hampered by the lack of training in CS provided by the government. Based on this finding, this study developed a CS course, where the focus is on product and service costing. The cycle includes the process of developing the course based on SME owner-managers’ input (planning), conducting training for the SME owner-managers (acting), collecting feedback from the training participants (observing) and reflecting on the feedback to improve the course (reflecting). The product and service costing course went through three practical action research cycles with different participants. The course was then improved from one cycle to the next cycle. At the acting stage, thirty-two participants involved in the first training, twenty participants involved in the second training and fifteen participants involved in the third training. The product and service costing course has been given to the CEDI, UUM to be included in their future entrepreneurship training programmes.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Amir Hussin, Muhammad Rosni
author_facet	Amir Hussin, Muhammad Rosni
author_sort	Amir Hussin, Muhammad Rosni
title	Improving the understanding of small medium enterprises product costing content course through action research
title_short	Improving the understanding of small medium enterprises product costing content course through action research
title_full	Improving the understanding of small medium enterprises product costing content course through action research
title_fullStr	Improving the understanding of small medium enterprises product costing content course through action research
title_full_unstemmed	Improving the understanding of small medium enterprises product costing content course through action research
title_sort	improving the understanding of small medium enterprises product costing content course through action research
granting_institution	Universiti Teknologi Malaysia, Faculty of Management
granting_department	Faculty of Management
publishDate	2016
url	http://eprints.utm.my/id/eprint/78245/1/MuhammadRosniAmirPFM2016.pdf
_version_	1747817942600384512

Improving the understanding of small medium enterprises product costing content course through action research

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