FACTORS THAT INFLUENCE THE USE OF STRATEGIC MANAGEMENT ACCOUNTING (SMA) IN MALAYSIAN GOVERNMENT-LINKED COMPANIES (GLCs)
AbstractThis study examines the factors that infl uence the use of Strategic ManagementAccounting (SMA) techniques among Malaysian Government-LinkedCompanies (GLCs), business strategy, and information technology (IT). Thisstudy also examines how the relationship infl uences fi rm performance. GLCshave successfully played a signifi cant role in contributing to the Malaysianeconomy. GLC performance is reportedly going through a good phase, butsome GLCs still underperform. Data were collected via questionnairesanswered by 70 federal and state owned Malaysian GLCs. Results showthat certain SMA techniques, such as attribute costing, are highly used inMalaysian GLCs. Life cycle costing is least used. The study also revealsthat business strategy and IT have signifi cant relationships with SMA usage.SMA usage also had a signifi cant relationship with fi rm performance. Thefi ndings would provide further understanding on SMA technique usage,particularly the factors that infl uence usage and enhance fi rm performance.
Dec 30, 2014
How to Cite
ROSLI, Mohamad Hafiz; SAID, Jamaliah; MOHD, Farawahida. FACTORS THAT INFLUENCE THE USE OF STRATEGIC MANAGEMENT ACCOUNTING (SMA) IN MALAYSIAN GOVERNMENT-LINKED COMPANIES (GLCs). Management & Accounting Review (MAR), [S.l.], v. 13, n. 2, p. 23-46, dec. 2014. ISSN 2550-1895. Available at: <http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/32>. Date accessed: 31 oct. 2020. doi: http://dx.doi.org/10.24191/mar.v13i2.32.