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The role of accounting services and impact on small medium enterprises (SMEs) performance in manufacturing sector from east coast region of Malaysia : A conceptual paper


Citation

Mohd Azian Husin and Mohamed Dahlan Ibrahim (2014) The role of accounting services and impact on small medium enterprises (SMEs) performance in manufacturing sector from east coast region of Malaysia : A conceptual paper. In: The 5th Indonesia International Conference on Innovation, Entrepreneurship, and Small Business (IICIES 2013), 25 - 27 Jun 2013, Indonesia.

Abstract

The purpose of this paper is to examine the role of accounting services and impact on SMEs performance in manufacturing
sector from East Coast Region of Malaysia. This paper aims the extend of differences in service quality factors among
accountant firm and SMEs. A conceptual framework was developed to highlight the relationship between SMEs in accounting
services. This paper presents a gap model of services, Resource-based Theory (RBT) and Principal Agent Theory as an approach
to be examined. The AMOS (SEM) and NVivo Software will be used to tabulate the data gather form the research question. There
appears a relationship on service quality and performance of SMEs and also accountant firms. This paper is limited among
selected manufacturing sectors and accountant firms from East Coast Region of Malaysia. This paper has implication for
accountant firms, SMEs, academic and also to the company involve and handle in service quality. This paper should be
contributed the gap model and the entrepreneurial development policy for SMEs and accounting firms to sustain the national
economy.

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Additional Metadata

Item Type: Conference or Workshop Item (Paper)
Collection Type: Institution
Date: February 2014
Uncontrolled Keywords: Small Medium Enterprises (SMEs): Accountant firm : service : quality : performance : manufacturing sector
Faculty/Centre/Office: Faculty of Entrepreneurship and Business
URI: http://discol.umk.edu.my/id/eprint/9203
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