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Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.]

This paper examined the combined effect of perceived usefulness of Management Accounting System (MAS), budgetary participation and individual accountability on managerial performance. The data was collected using questionnaires addressed to 78 officers from five local authorities. The findings did n...

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Main Authors: Syed Abd Hamid, Sharifah Fadzlon, Mohd Sanusi, Zuraidah, Sulaiman, Latipah, Mohamad, Nafsiah
Format: Article
Language:English
Published: Institute of Research, Development and Commercialization (IRDC) 2006
Subjects:
Performance standards
Malaysia
Financial management. Business finance. Corporation finance
Online Access:https://ir.uitm.edu.my/id/eprint/13012/2/13012.pdf
https://ir.uitm.edu.my/id/eprint/13012/
https://smrj.uitm.edu.my/
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spelling my.uitm.ir.130122023-04-10T05:16:36Z https://ir.uitm.edu.my/id/eprint/13012/ Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.] smrj Syed Abd Hamid, Sharifah Fadzlon Mohd Sanusi, Zuraidah Sulaiman, Latipah Mohamad, Nafsiah Performance standards Malaysia Financial management. Business finance. Corporation finance This paper examined the combined effect of perceived usefulness of Management Accounting System (MAS), budgetary participation and individual accountability on managerial performance. The data was collected using questionnaires addressed to 78 officers from five local authorities. The findings did not support the direct, effect of perceived usefulness of MAS on managerial performance. However, 'the findings revealed that high level of budgetary participation significantly influenced high level managerial performance. Similarly, the results also showed that high perceived level of individual accountability significantly influenced managerial performance. Institute of Research, Development and Commercialization (IRDC) 2006 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/13012/2/13012.pdf Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.]. (2006) Social and Management Research Journal (SMRJ), 3 (2). pp. 71-84. ISSN 1675-7017 https://smrj.uitm.edu.my/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Performance standards
Malaysia
Financial management. Business finance. Corporation finance
spellingShingle Performance standards
Malaysia
Financial management. Business finance. Corporation finance
Syed Abd Hamid, Sharifah Fadzlon
Mohd Sanusi, Zuraidah
Sulaiman, Latipah
Mohamad, Nafsiah
Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.]
description This paper examined the combined effect of perceived usefulness of Management Accounting System (MAS), budgetary participation and individual accountability on managerial performance. The data was collected using questionnaires addressed to 78 officers from five local authorities. The findings did not support the direct, effect of perceived usefulness of MAS on managerial performance. However, 'the findings revealed that high level of budgetary participation significantly influenced high level managerial performance. Similarly, the results also showed that high perceived level of individual accountability significantly influenced managerial performance.
format Article
author Syed Abd Hamid, Sharifah Fadzlon
Mohd Sanusi, Zuraidah
Sulaiman, Latipah
Mohamad, Nafsiah
author_facet Syed Abd Hamid, Sharifah Fadzlon
Mohd Sanusi, Zuraidah
Sulaiman, Latipah
Mohamad, Nafsiah
author_sort Syed Abd Hamid, Sharifah Fadzlon
title Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.]
title_short Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.]
title_full Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.]
title_fullStr Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.]
title_full_unstemmed Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.]
title_sort perceived usefulness of management accounting system, budget participation, individual accountability and managerial performance : a study on malaysian local authority / sharifah fadzlon syed abd hamid ... [et al.]
publisher Institute of Research, Development and Commercialization (IRDC)
publishDate 2006
url https://ir.uitm.edu.my/id/eprint/13012/2/13012.pdf
https://ir.uitm.edu.my/id/eprint/13012/
https://smrj.uitm.edu.my/
_version_ 1762841146234503168
score 13.211869

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