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QUALITY OF INFORMATION SUPPLIED TO BOARD OF DIRECTORS: A CASE STUDY ON A HIGHER LEARNING INSTITUTION

The Board of Directors for a corporation is responsible for the company’s operational and financial performance as well as its conduct. In the execution of their responsibilities, they have to make decisions on a broad spectrum of issues based on the information provided by the Management. The natur...

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Main Author: Khalid Ali, Khalidah
Format: Conference or Workshop Item
Published: 2009
Subjects:
H Social Sciences (General)
Online Access:http://eprints.utp.edu.my/3852/1/RCH_2009_Quality_of_Information_to_Board_of_Directors_%28_Edited_by_KKA%29_170209%282%29.pdf
http://eprints.utp.edu.my/3852/2/RCH_2009_Quality_of_Information_to_Board_of_Directors_%28_Edited_by_KKA%29_170209%282%29.pdf
http://eprints.utp.edu.my/3852/
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spelling my.utp.eprints.38522017-01-19T08:25:29Z QUALITY OF INFORMATION SUPPLIED TO BOARD OF DIRECTORS: A CASE STUDY ON A HIGHER LEARNING INSTITUTION Khalid Ali, Khalidah H Social Sciences (General) The Board of Directors for a corporation is responsible for the company’s operational and financial performance as well as its conduct. In the execution of their responsibilities, they have to make decisions on a broad spectrum of issues based on the information provided by the Management. The nature and quality of the information provided to them to enhance their efficiency and effectiveness have been in question. This paper seeks to develop a research tool to measure the adequacy of the internal reporting system that provides information to companies’ Board of Directors. The efficiency and effectiveness of the internal reporting system are evaluated by measuring the gap between the levels of satisfaction that directors have on each of the characteristics with that of the preparers’ perception. The instruments to measure those constructs were developed and tested based on a pilot study performed on an academic institution. The paper reports on the outcome of the pilot study. The result will be used to develop measurement tools for evaluating the efficiency and effectiveness of an internal reporting system of companies. Keywords: Board of Directors, management, quality of information, internal reporting system, efficiency, effectiveness, level of satisfaction 2009-02-18 Conference or Workshop Item NonPeerReviewed application/pdf http://eprints.utp.edu.my/3852/1/RCH_2009_Quality_of_Information_to_Board_of_Directors_%28_Edited_by_KKA%29_170209%282%29.pdf application/pdf http://eprints.utp.edu.my/3852/2/RCH_2009_Quality_of_Information_to_Board_of_Directors_%28_Edited_by_KKA%29_170209%282%29.pdf Khalid Ali, Khalidah (2009) QUALITY OF INFORMATION SUPPLIED TO BOARD OF DIRECTORS: A CASE STUDY ON A HIGHER LEARNING INSTITUTION. In: Regional Conference on the Humanities (RCH2009), Universiti Teknologi PETRONAS. http://eprints.utp.edu.my/3852/
institution Universiti Teknologi Petronas
building UTP Resource Centre
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Petronas
content_source UTP Institutional Repository
url_provider http://eprints.utp.edu.my/
topic H Social Sciences (General)
spellingShingle H Social Sciences (General)
Khalid Ali, Khalidah
QUALITY OF INFORMATION SUPPLIED TO BOARD OF DIRECTORS: A CASE STUDY ON A HIGHER LEARNING INSTITUTION
description The Board of Directors for a corporation is responsible for the company’s operational and financial performance as well as its conduct. In the execution of their responsibilities, they have to make decisions on a broad spectrum of issues based on the information provided by the Management. The nature and quality of the information provided to them to enhance their efficiency and effectiveness have been in question. This paper seeks to develop a research tool to measure the adequacy of the internal reporting system that provides information to companies’ Board of Directors. The efficiency and effectiveness of the internal reporting system are evaluated by measuring the gap between the levels of satisfaction that directors have on each of the characteristics with that of the preparers’ perception. The instruments to measure those constructs were developed and tested based on a pilot study performed on an academic institution. The paper reports on the outcome of the pilot study. The result will be used to develop measurement tools for evaluating the efficiency and effectiveness of an internal reporting system of companies. Keywords: Board of Directors, management, quality of information, internal reporting system, efficiency, effectiveness, level of satisfaction
format Conference or Workshop Item
author Khalid Ali, Khalidah
author_facet Khalid Ali, Khalidah
author_sort Khalid Ali, Khalidah
title QUALITY OF INFORMATION SUPPLIED TO BOARD OF DIRECTORS: A CASE STUDY ON A HIGHER LEARNING INSTITUTION
title_short QUALITY OF INFORMATION SUPPLIED TO BOARD OF DIRECTORS: A CASE STUDY ON A HIGHER LEARNING INSTITUTION
title_full QUALITY OF INFORMATION SUPPLIED TO BOARD OF DIRECTORS: A CASE STUDY ON A HIGHER LEARNING INSTITUTION
title_fullStr QUALITY OF INFORMATION SUPPLIED TO BOARD OF DIRECTORS: A CASE STUDY ON A HIGHER LEARNING INSTITUTION
title_full_unstemmed QUALITY OF INFORMATION SUPPLIED TO BOARD OF DIRECTORS: A CASE STUDY ON A HIGHER LEARNING INSTITUTION
title_sort quality of information supplied to board of directors: a case study on a higher learning institution
publishDate 2009
url http://eprints.utp.edu.my/3852/1/RCH_2009_Quality_of_Information_to_Board_of_Directors_%28_Edited_by_KKA%29_170209%282%29.pdf
http://eprints.utp.edu.my/3852/2/RCH_2009_Quality_of_Information_to_Board_of_Directors_%28_Edited_by_KKA%29_170209%282%29.pdf
http://eprints.utp.edu.my/3852/
_version_ 1738655301090934784
score 13.211869

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