In Islam, there are two basic requirements on food for human consumption, which are halal and toyyib. Halal signifies the permitted food in Islam, whereas toyyib stresses about purity of food. In brief, halal food in Islam shall comprise only permitted ingredients (halal) and needs to be submitted through a good processing system. This to ensure that food is hygienic and safe for consumption. In order to secure a good processing, other Islamic values such as avoid wastage and effectively use of resources are incorporated as part of the halal food processing. In Malaysia, this process is governed by the MS 1500:2009. This process is expected to lead the food producers to a good food processing system. Therefore, this study is designed to investigate the practices of halal food processing and its relationship with management accounting technique. A questionnaire survey was used and distributed to the respondents involved in halal food industries. The results of the study confirmed that halal food processing is a good processing system. Moreover, this study revealed that there are elements of Management Accounting (MA) techniques being implemented in this processing. This study concluded that halal food is beyond the Muslim’s food issues. It is a universal concept on food processing that shall be applied to all food producers.
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In-Text Citation: (Abdullah & Kadir, 2018)
To Cite this Article: Abdullah, A. A., & Kadir, M. R. A. (2018). Halal Food Processing and the Relationship with Management Accounting Techniques: A Study from the Malaysian Practices. International Journal of Academic Research in Business and Social Sciences, 8(11), 1311–1323.
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