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The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government

In many organizations, different performance measures were employed to assess different aspects of managers’ performance. Some of the measures were yet to be developed, some developed but only in a very selective way, and some already presented but not adopted or only partly used. At the same time...

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Main Authors: Badariah Haji Din,, Muzafar Shah Habibullah,
Format: Article
Language:English
Published: School of Social, Development and Environmental Studies, Faculty of Social Sciences and Humanities, Universiti Kebangsaan Malaysia 2015
Online Access:http://journalarticle.ukm.my/9768/1/3x.geografia-dec15-badariah-bi-edam3.pdf
http://journalarticle.ukm.my/9768/
http://www.ukm.my/geografia/v2/index.php?cont=a&item=2&thn=2015&vol=11&issue=13&ver=loc
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spelling my-ukm.journal.97682016-12-14T06:50:47Z http://journalarticle.ukm.my/9768/ The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government Badariah Haji Din, Muzafar Shah Habibullah, In many organizations, different performance measures were employed to assess different aspects of managers’ performance. Some of the measures were yet to be developed, some developed but only in a very selective way, and some already presented but not adopted or only partly used. At the same time, management accounting systems might have the potential and capability of providing necessary information for planning, decision making and motivating managers’ performance. Hence, this study examined the effect of the adoption of performance measures and management accounting system in enhancing the managers’ performance in Malaysian local government. The data were collected through a questionnaire survey of 131 heads of departments in Malaysian local government. A structural equation modelling technique was utilised to examine the mediating effects of performance measures and management accounting system on the relationship between budgetary participation and managerial performance through a path analysis. The findings showed that the adoption of performance measures and management accounting system had strengthened the relationship between budget participation and managerial performance. The findings pointed to the practical relevance of the performance measures and management accounting system to the current management setting of government organizations. School of Social, Development and Environmental Studies, Faculty of Social Sciences and Humanities, Universiti Kebangsaan Malaysia 2015-12 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/9768/1/3x.geografia-dec15-badariah-bi-edam3.pdf Badariah Haji Din, and Muzafar Shah Habibullah, (2015) The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government. Geografia : Malaysian Journal of Society and Space, 11 (13). pp. 24-35. ISSN 2180-2491 http://www.ukm.my/geografia/v2/index.php?cont=a&item=2&thn=2015&vol=11&issue=13&ver=loc
institution Universiti Kebangsaan Malaysia
building Perpustakaan Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description In many organizations, different performance measures were employed to assess different aspects of managers’ performance. Some of the measures were yet to be developed, some developed but only in a very selective way, and some already presented but not adopted or only partly used. At the same time, management accounting systems might have the potential and capability of providing necessary information for planning, decision making and motivating managers’ performance. Hence, this study examined the effect of the adoption of performance measures and management accounting system in enhancing the managers’ performance in Malaysian local government. The data were collected through a questionnaire survey of 131 heads of departments in Malaysian local government. A structural equation modelling technique was utilised to examine the mediating effects of performance measures and management accounting system on the relationship between budgetary participation and managerial performance through a path analysis. The findings showed that the adoption of performance measures and management accounting system had strengthened the relationship between budget participation and managerial performance. The findings pointed to the practical relevance of the performance measures and management accounting system to the current management setting of government organizations.
format Article
author Badariah Haji Din,
Muzafar Shah Habibullah,
spellingShingle Badariah Haji Din,
Muzafar Shah Habibullah,
The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government
author_facet Badariah Haji Din,
Muzafar Shah Habibullah,
author_sort Badariah Haji Din,
title The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government
title_short The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government
title_full The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government
title_fullStr The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government
title_full_unstemmed The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government
title_sort adoption of performance measures and management accounting system in enhancing managerial performance in malaysian local government
publisher School of Social, Development and Environmental Studies, Faculty of Social Sciences and Humanities, Universiti Kebangsaan Malaysia
publishDate 2015
url http://journalarticle.ukm.my/9768/1/3x.geografia-dec15-badariah-bi-edam3.pdf
http://journalarticle.ukm.my/9768/
http://www.ukm.my/geografia/v2/index.php?cont=a&item=2&thn=2015&vol=11&issue=13&ver=loc
_version_ 1643737895242039296
score 13.211869

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