摘要：Small 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 1 st 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.
关键词：Accounting; Small Medium Enterprises (SMEs); Financial Reporting; Malaysia
