Abstract
Using survey questionnaire, this study aims to examine changes in management accounting practices, specifically management accountants’ roles, and tools and techniques adopted over specified periods within companies in Malaysia. Factors driving those changes were also investigated. The findings revealed that the management accountant’s role has expanded beyond its conventional boundary. In addition, the changes in management accountants’ roles and the tools and techniques used can be attributed to the factors driving the change. It was apparent that the most important factors that caused the change were core competency aims, changing work patterns/attitudes and broader scope of accountability. Thus, top management can exhibit substantial confidence in enhancing business performance that can be made by a better understanding of the change drivers, empowering management accountants, and adopting innovative techniques.
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