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Strategic management accounting practices and value creation: towards good governance and accountability in government linked companies

Government Linked Companies serve as the backbone of Malaysia’s economy by contributing to 35 percent of the Gross Domestic Product (GDP) and employing more than 270,000 employees.By definition, Government Linked Companies are government business entities that are privatized and are major shareholde...

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Main Authors: Nik Abdullah, Nik Herda, Said, Jamaliah
Format: Conference or Workshop Item
Language:English
Published: 2016
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/20797/1/ICAS%202016%20107-114.pdf
http://repo.uum.edu.my/20797/
http://icas.my/index.php/proceedings/174-strategic-management-accounting-practices-and-value-creation-towards-good-governance-and-accountability-in-government-linked-companies
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spelling my.uum.repo.207972017-02-01T01:41:58Z http://repo.uum.edu.my/20797/ Strategic management accounting practices and value creation: towards good governance and accountability in government linked companies Nik Abdullah, Nik Herda Said, Jamaliah HF5601 Accounting Government Linked Companies serve as the backbone of Malaysia’s economy by contributing to 35 percent of the Gross Domestic Product (GDP) and employing more than 270,000 employees.By definition, Government Linked Companies are government business entities that are privatized and are major shareholders as well as provide services deemed as a social responsibility to the public.As such, Government Linked Companies need to demonstrate good governance and a high level of accountability in order to achieve these objectives. This research paper aims at examine the relationship between strategic management accounting practices and value creation in the context of Malaysian Government Linked Companies. Based on questionnaires from 125 respondents drawn from Government Linked Companies, the findings showed a significant positive relationship between strategic management accounting practices and value creation. Thus, certain types of strategic management techniques have become the focus of a majority of the research carried out.Nevertheless, one important element, which is the relationship between strategic management accounting practices and value creation, has not been studied much. The company’s top management and management accountants have been urged to re-evaluate the emerging role of strategic management accounting in establishing firm value based on the practical guidance provided by this study. Moreover, this paper has enriched the pertinent literature and provided an assessment of strategic management accounting and value creation for researchers and practitioners. 2016-08-15 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/20797/1/ICAS%202016%20107-114.pdf Nik Abdullah, Nik Herda and Said, Jamaliah (2016) Strategic management accounting practices and value creation: towards good governance and accountability in government linked companies. In: International Conference on Accounting Studies (ICAS) 2016, 15-18 August 2016, Langkawi, Kedah, Malaysia. http://icas.my/index.php/proceedings/174-strategic-management-accounting-practices-and-value-creation-towards-good-governance-and-accountability-in-government-linked-companies
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Nik Abdullah, Nik Herda
Said, Jamaliah
Strategic management accounting practices and value creation: towards good governance and accountability in government linked companies
description Government Linked Companies serve as the backbone of Malaysia’s economy by contributing to 35 percent of the Gross Domestic Product (GDP) and employing more than 270,000 employees.By definition, Government Linked Companies are government business entities that are privatized and are major shareholders as well as provide services deemed as a social responsibility to the public.As such, Government Linked Companies need to demonstrate good governance and a high level of accountability in order to achieve these objectives. This research paper aims at examine the relationship between strategic management accounting practices and value creation in the context of Malaysian Government Linked Companies. Based on questionnaires from 125 respondents drawn from Government Linked Companies, the findings showed a significant positive relationship between strategic management accounting practices and value creation. Thus, certain types of strategic management techniques have become the focus of a majority of the research carried out.Nevertheless, one important element, which is the relationship between strategic management accounting practices and value creation, has not been studied much. The company’s top management and management accountants have been urged to re-evaluate the emerging role of strategic management accounting in establishing firm value based on the practical guidance provided by this study. Moreover, this paper has enriched the pertinent literature and provided an assessment of strategic management accounting and value creation for researchers and practitioners.
format Conference or Workshop Item
author Nik Abdullah, Nik Herda
Said, Jamaliah
author_facet Nik Abdullah, Nik Herda
Said, Jamaliah
author_sort Nik Abdullah, Nik Herda
title Strategic management accounting practices and value creation: towards good governance and accountability in government linked companies
title_short Strategic management accounting practices and value creation: towards good governance and accountability in government linked companies
title_full Strategic management accounting practices and value creation: towards good governance and accountability in government linked companies
title_fullStr Strategic management accounting practices and value creation: towards good governance and accountability in government linked companies
title_full_unstemmed Strategic management accounting practices and value creation: towards good governance and accountability in government linked companies
title_sort strategic management accounting practices and value creation: towards good governance and accountability in government linked companies
publishDate 2016
url http://repo.uum.edu.my/20797/1/ICAS%202016%20107-114.pdf
http://repo.uum.edu.my/20797/
http://icas.my/index.php/proceedings/174-strategic-management-accounting-practices-and-value-creation-towards-good-governance-and-accountability-in-government-linked-companies
_version_ 1644283058844598272
score 13.211869

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