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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School of Social, Development and Environmental Studies, Faculty of Social Sciences and Humanities, Universiti Kebangsaan Malaysia
2015
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| Online Access: | http://journalarticle.ukm.my/9768/ http://journalarticle.ukm.my/9768/ http://journalarticle.ukm.my/9768/1/3x.geografia-dec15-badariah-bi-edam3.pdf |
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ukm-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 |
| repository_type |
Digital Repository |
| institution_category |
Local University |
| institution |
Universiti Kebangasaan Malaysia |
| building |
UKM Institutional Repository |
| collection |
Online Access |
| 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/ http://journalarticle.ukm.my/9768/ http://journalarticle.ukm.my/9768/1/3x.geografia-dec15-badariah-bi-edam3.pdf |
| first_indexed |
2023-09-18T19:55:38Z |
| last_indexed |
2023-09-18T19:55:38Z |
| _version_ |
1777406510293319680 |