The main purpose of this study is to empirically compare of intellectual capital (IC) and its efficiency between advanced and low technology manufacturing companies using a sample of 135 Malaysian listed manufacturing companies during the 2006-2012 period. The manufacturing companies are classified into different sectors based on their products and services (Standard Industrial Classification (...

the main purpose of this study is to empirically compare of intellectual capital (ic) and its efficiency between advanced and low technology manufacturing companies using a sample of 135 malaysian listed manufacturing companies during the 2006-2012 period. the manufacturing companies are classified into different sectors based on their products and services (standard industrial classification (...

during the past two decades business and manufacturing have observed significant and radical changes. companies have used automation in the manufacturing, in order to improve quality and competency. it was expected that along with these changes, management accounting systems, which focus on monitoring and analyzing management decisions, should adapt with and encourage the changes. many authors ...

Within the last decade, the importance of flexibility and efficiency has increased in the manufacturing sector. The rising level of uncertainty in consumer preferences has caused many organizations to aggressively search for cost reductions and other sources of competitive advantage. The small and medium scale industries (SMIs) are the backbone of the industrialization process in developing and...

The decision process that organisations utilise when evaluating technology investment opportunities is a complex and even political process; however, the correct decision can provide the organisation with considerable operational and competitive benefits. The research presented in this paper presents the findings of a postal survey of the benefits provided by technology investments to large Ger...