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Featured researches published by Michael Tse.


Advances in management accounting | 2011

Antecedents and consequences of cost information usage in decision making

Michael Tse

The value of a cost-management initiative rests on its ability in producing new and/or more accurate cost information for decision making. As such, insights on antecedents and consequences of using different types of cost information in decision making are important in evaluating cost-management initiatives. Behavioral research paradigm offers researchers a framework to interpret relationships between uses of different types of cost information and individuals’ behaviors. This chapter presents a review of behavioral studies on cost information usage in decision making published in 1998–2007. Findings of the review shows that using different types of cost information in decision making have significant impacts on individuals’ behaviors and uses of cost information are likely to be moderated by various human, system, and market factors.


Asian Review of Accounting | 2012

Style of information usage and use of accounting information: a Malaysian study

Wee Shu Hui; Ibrahim Kamal Abdul Rahman; Normah Omar Shah Alam; Michael Tse

Purpose - Since the 1990s, there has been a growing interest in style of information usage. However, most studies on style of information usage are conducted in developed countries. There is limited research on style of information usage in developing countries. The purpose of this paper is to fill the gap in the existing literature by examining relationships between style of information usage and use of financial and non-financial information in Malaysia. Design/methodology/approach - The authors adopted a survey method, for which a written questionnaire was prepared and mailed out to companies in Kuala Lumpur, Selangor, Terengganu and Pulau Pinang. Findings - Findings of the study show that diagnostic style of information usage is positively associated with use of financial information, while interactive style of information usage is positively associated with use of non-financial information. Further analysis on types of non-financial information used by managers who adopt interactive style of information usage reveals that customer-related non-financial information such as quality, customer satisfaction and flexibility play a more important role in their decision-making processes. Originality/value - The paper provides insights into relationships between style of information usage on and use of accounting information in developing countries. Findings of the study can be applied to assist management accountants in meeting managers’ information requirements.


Journal of Internet Commerce | 2012

Online Communities and Commercialization of Chinese Internet Literature

Michael Tse; Maleen Z. Gong

This article presents a case study on roles of online communities in development and commercialization of Chinese Internet literature (CIL). Online communities are widely used in ethnic Chinese communities for publication of CIL works. Uses of online communities in publication of CIL works enhance authors’ and readers’ experience and facilitate the growth of the CIL market. In turn, the growth of the CIL market creates new business opportunities that eventually lead to CIL commercialization. Evidences from the case show that the roles of online communities on CIL commercialization are much larger than simply being a new product development platform.


Accounting Research Journal | 2014

Management control systems and organisational learning: the effects of design and use

Shu Hui Wee; Soon Yau Foong; Michael Tse

Purpose – The purpose of this paper is to present a study on relationships between the design of management control systems (MCS), the use of MCS and organisational learning (OL). Design/methodology/approach – This study adopted a survey method. A written questionnaire was prepared and mailed out to collect quantitative data. After analysis of the empirical results, follow-up interviews were conducted to develop a deeper understanding of the empirical results. Findings – Findings of the study show that both the design and use of MCS are significantly associated with levels of OL activities in organisations, and the use of MCS is found to be a more influential factor in OL. Originality/value – This paper contributes to the accounting literature by providing empirical evidence on the relative impacts of the design and use of MCS on OL activities in organisations and the interaction between the design and use of MCS in influencing OL.


Journal of Applied Management Accounting Research | 2009

Recognition of Idle Resources in Time-Driven Activity-Based Costing and Resource Consumption Accounting Models

Michael Tse; Maleen Z. Gong


The International Journal of Accounting | 2012

Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers

Janek Ratnatunga; Michael Tse; Kashi R. Balachandran


Monash Business Review | 2005

The e-factor

Michael Tse


JABM : Journal of accounting business and management | 2009

Pick, mix or match? A discussion of theories for management accounting research

Maleen Z. Gong; Michael Tse


Journal of Applied Management Accounting Research | 2016

Implementation of the Activity-Based Costing Model for a Farm: An Australian Case

Cedric Lu; V. G. Sridharan; Michael Tse


Deakin business review | 2008

The troubled twins : differentiating e-business and e-commerce

Michael Tse; Maleen Z. Gong

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Shu Hui Wee

Universiti Teknologi MARA

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Wee Shu Hui

Universiti Teknologi MARA

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Soon Yau Foong

Saint Petersburg State University

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