Practising Management Accounting (MA) Techniques in Halal Food Processing

The Qur'san has defined the basic concepts of food for human consumption, which are halal and toyyib. Halal denotes that which is permitted in Islam, while toyyib connotes purity. In brief, halal food in Islam must only comprise permitted ingredients (halal) and needs to submit to a good processing system to ensure that food is hygienic and safe (toyyib). In order to secure a good processing, Islamic values such as avoidance of wastage and effectively use resources are incorporated as part of the halal food processing. In Malaysia, this process is governed by the MS 1500: 2009. This system is expected to guide food producers into a good manufacturing system. Hence, this study was designed to investigate the practices of Management Accounting (MA) techniques in halal food processing. A questionnaire survey was used and being distributed to the respondents in halal food industries. The results of the study revealed that there were some elements of MA techniques had been incorporated into the halal food processing. Thus, it could be concluded that the food producers had indirectly practised some of the MA techniques in processing the halal food.