MANAGEMENT AND ACCOUNTING REVIEW

 


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Volume 13 No. 2, December 2014

 

ARTICLE INFO
Article History:
Received: 15 February 2014
Accepted: 13 September 2014
Published: 30 December 2014

MANAGEMENT AND ACCOUNTING REVIEW, VOLUME 13 NO. 2, DECEMBER 2014

FACTORS THAT INFLUENCE THE USE OF STRATEGIC MANAGEMENT ACCOUNTING (SMA) IN MALAYSIAN GOVERNMENT-LINKED COMPANIES (GLCs)

Mohamad Hafiz Rosli
Faculty of Business
Universiti Selangor (UNISEL), Shah Alam, Malaysia

Jamaliah Said
Accounting Research Institute (ARI) and Faculty of Accountancy
Universiti Teknologi MARA, Malaysia

Farahwahida Mohd
Malaysian Institute of Information Technology (MIIT)
Universiti Kuala Lumpur (UniKL), Malaysia

ABSTRACT
This study examines the factors that influence the use of Strategic Management Accounting (SMA) techniques among Malaysian Government-Linked Companies (GLCs), business strategy, and information technology (IT). This study also examines how the relationship influences firm performance. GLCs have successfully played a significant role in contributing to the Malaysian economy. GLC performance is reportedly going through a good phase, but some GLCs still underperform. Data were collected via questionnaires answered by 70 federal and state owned Malaysian GLCs. Results show that certain SMA techniques, such as attribute costing, are highly used in Malaysian GLCs. Life cycle costing is least used. The study also reveals that business strategy and IT have significant relationships with SMA usage. SMA usage also had a significant relationship with firm performance. The findings would provide further understanding on SMA technique usage, particularly the factors that influence usage and enhance firm performance.

Keywords: Strategic Management Accounting (SMA), Government-Linked Companies (GLCs), Business Strategy, Information Technology, Firm Performance

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