The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective

The purpose of the research is to ascertain the extent and nature of accountants’ involvement in the formulation phase of corporate strategy in Malaysian public listed companies (PLCs). This is achieved using the triangulation approach consisting of survey questionnaires and interviews. The findings...

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Main Authors:	Annuar, Hairul Azlan, Ismail, Yusof
Format:	Article
Language:	English English
Published:	Virtus Interpress 2014
Subjects:	HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/36942/ http://irep.iium.edu.my/36942/ http://irep.iium.edu.my/36942/1/hairul_azlan.pdf http://irep.iium.edu.my/36942/4/36942_involvement%20of%20accountants_scopus.pdf

id	iium-36942
recordtype	eprints
spelling	iium-369422017-09-19T06:49:19Z http://irep.iium.edu.my/36942/ The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective Annuar, Hairul Azlan Ismail, Yusof HF5601 Accounting. Bookkeeping The purpose of the research is to ascertain the extent and nature of accountants’ involvement in the formulation phase of corporate strategy in Malaysian public listed companies (PLCs). This is achieved using the triangulation approach consisting of survey questionnaires and interviews. The findings reveal that accountants in Malaysia are involved in the formulation phase of corporate strategy. At this stage, accountants appear to be discharging their stewardship role, and are involved even in the very initial stage of advising management with strategic proposals, directly helping to formulate proposals and even shaping the strategic framework, which ensure that only strategic proposals that lie within the current concept of strategy is submitted and deliberated. Virtus Interpress 2014 Article PeerReviewed application/pdf en http://irep.iium.edu.my/36942/1/hairul_azlan.pdf application/pdf en http://irep.iium.edu.my/36942/4/36942_involvement%20of%20accountants_scopus.pdf Annuar, Hairul Azlan and Ismail, Yusof (2014) The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective. Corporate Ownership & Control, 11 (3). pp. 130-143. ISSN 1810-3057 (O), 1772-9232 (P) http://www.virtusinterpress.org/IMG/pdf/COC__Volume_11_Issue_3_Spring_2014_contents.pdf
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English
topic	HF5601 Accounting. Bookkeeping
spellingShingle	HF5601 Accounting. Bookkeeping Annuar, Hairul Azlan Ismail, Yusof The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective
description	The purpose of the research is to ascertain the extent and nature of accountants’ involvement in the formulation phase of corporate strategy in Malaysian public listed companies (PLCs). This is achieved using the triangulation approach consisting of survey questionnaires and interviews. The findings reveal that accountants in Malaysia are involved in the formulation phase of corporate strategy. At this stage, accountants appear to be discharging their stewardship role, and are involved even in the very initial stage of advising management with strategic proposals, directly helping to formulate proposals and even shaping the strategic framework, which ensure that only strategic proposals that lie within the current concept of strategy is submitted and deliberated.
format	Article
author	Annuar, Hairul Azlan Ismail, Yusof
author_facet	Annuar, Hairul Azlan Ismail, Yusof
author_sort	Annuar, Hairul Azlan
title	The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective
title_short	The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective
title_full	The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective
title_fullStr	The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective
title_full_unstemmed	The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective
title_sort	involvement of accountants in corporate strategy in malaysia: a stewardship theory perspective
publisher	Virtus Interpress
publishDate	2014
url	http://irep.iium.edu.my/36942/ http://irep.iium.edu.my/36942/ http://irep.iium.edu.my/36942/1/hairul_azlan.pdf http://irep.iium.edu.my/36942/4/36942_involvement%20of%20accountants_scopus.pdf
first_indexed	2023-09-18T20:52:59Z
last_indexed	2023-09-18T20:52:59Z
_version_	1777410118607962112

The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective

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