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FACTORS THAT INFLUENCE THE USE OF STRATEGIC MANAGEMENT ACCOUNTING (SMA) IN MALAYSIAN GOVERNMENT-LINKED COMPANIES (GLCs)
| Content Provider | Semantic Scholar |
|---|---|
| Author | Rosli, Mohamad Hafiz |
| Copyright Year | 2014 |
| Abstract | This study examines the factors that infl uence the use of Strategic Management Accounting (SMA) techniques among Malaysian Government-Linked Companies (GLCs), business strategy, and information technology (IT). This study also examines how the relationship infl uences fi rm performance. GLCs have successfully played a signifi cant role in contributing to the Malaysian economy. GLC performance is reportedly going through a good phase, but some GLCs still underperform. Data were collected via questionnaires answered by 70 federal and state owned Malaysian GLCs. Results show that certain SMA techniques, such as attribute costing, are highly used in Malaysian GLCs. Life cycle costing is least used. The study also reveals that business strategy and IT have signifi cant relationships with SMA usage. SMA usage also had a signifi cant relationship with fi rm performance. The fi ndings would provide further understanding on SMA technique usage, particularly the factors that infl uence usage and enhance fi rm performance. |
| Starting Page | 23 |
| Ending Page | 46 |
| Page Count | 24 |
| File Format | PDF HTM / HTML |
| DOI | 10.24191/mar.v13i2.32 |
| Volume Number | 13 |
| Alternate Webpage(s) | http://arionline.uitm.edu.my/ojs/index.php/MAR/article/download/32/30 |
| Alternate Webpage(s) | https://doi.org/10.24191/mar.v13i2.32 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
