Publication:
Malaysia Private Entity Reporting Standard (MPERS) Adoption For Smes: Insights From Accounting Practitioners In Malaysia

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dc.contributor.authorNurul Nazlia Jamilen_US
dc.contributor.authorNathasa Mazna Ramlien_US
dc.contributor.authorAinulashikin Marzukien_US
dc.contributor.authorNurul Nadiah Ahmaden_US
dc.date.accessioned2024-05-28T04:33:13Z
dc.date.available2024-05-28T04:33:13Z
dc.date.issued2020
dc.date.submitted18/12/2020
dc.descriptionBusiness and Economic Research ISSN 2162-4860 2020, Vol. 10, No. 2en_US
dc.description.abstractSmall and medium enterprises (SMEs) have very significant contribution to economic growth of the countries as more than 95% of companies worldwide and employment are represented by the SMEs industries. Therefore, in increasing the harmonization of reporting standard of SMEs, Malaysia is moving aggressively towards the efforts by introducing the Malaysian Private Entity Reporting Standard (MPERS) for SMEs starting from 1st January 2016 onwards. MPERS is seen to bring opportunities to the business as it is adoption of international standard that has been designed to fits the local needs and the customization to the Malaysian business environment could ensure comparability of the locals with the international business. Hence, this research attempt to 1) examine the perceptions of accounting practitioners on MPERS implementation and 2) identify the problems encountered in applying MPERS in SMEs. This study provides pioneering evidence on the problems of the practitioners encountered when applying the MPERS through the 176 questionnaires survey that have been distributed to the accounting practitioners that involve with MPERS implementation for SMEs in Malaysia. The insights and perceptions obtained highlighting new dimensions to the inherent problem such as issues of consistency and guidance in applying the MPERS with the cost-effective manner. Thus, the issues of differences in judgements among the practitioners become a phenomenon in relation to the application of MPERS for SMEs. The findings of this study are of interest to standard setters and SMEs stakeholders in Malaysia and other countries.en_US
dc.identifier.doi10.5296/ber.v10i2.16847
dc.identifier.epage122
dc.identifier.issn2162-4860
dc.identifier.issue2
dc.identifier.other2193-26
dc.identifier.spage104
dc.identifier.urihttps://www.macrothink.org/journal/index.php/ber/article/view/16847
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/5861
dc.identifier.volume10
dc.language.isoenen_US
dc.publisherMacrothink Instituteen_US
dc.relation.ispartofBusiness and Economic Researchen_US
dc.subjectAccounting,en_US
dc.subjectSmall Medium Enterprises (SMEs),en_US
dc.subjectFinancial Reporting,en_US
dc.subjectMalaysiaen_US
dc.titleMalaysia Private Entity Reporting Standard (MPERS) Adoption For Smes: Insights From Accounting Practitioners In Malaysiaen_US
dc.typeArticleen_US
dspace.entity.typePublication

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