2022_Integrated Reporting Implementation by Malaysian Local Authorities and The Effects of Sustainability Reporting and Management Accounting Practices
| Format: | General Document |
|---|
| _version_ | 1860798036925480960 |
|---|---|
| building | INTELEK Repository |
| collection | Online Access |
| collectionurl | https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection3 |
| copyright | Copyright©PWB2025 |
| country | Malaysia |
| date | 2022-03-15 |
| format | General Document |
| id | 15584 |
| institution | UniSZA |
| internalnotes | Sila masukkan subject wajib Dissertations, Academic. Terima kasih... |
| originalfilename | INTEGRATED REPORTING IMPLEMENTATION BY MALAYSIAN LOCAL AUTHORITIES AND THE EFFECTS OF SUSTAINABILITY REPORTING AND MANAGEMENT ACCOUNTING PRACTICES (PHD_2022).pdf |
| person | Sharifah Robiah Binti Tuan Hazam |
| recordtype | oai_dc |
| resourceurl | https://intelek.unisza.edu.my/intelek/pages/view.php?ref=15584 |
| sourcemedia | Server storage Scanned document |
| spelling | 15584 https://intelek.unisza.edu.my/intelek/pages/view.php?ref=15584 https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection3 General Document Malaysia Library Staff (Top Management) Library Staff (Management) Library Staff (Support) Terengganu Faculty of Business and Management English application/pdf 1.5 265 Server storage Scanned document Universiti Sultan Zainal Abidin UniSZA Private Access Universiti Sultan Zainal Abidin SAMBox 2.3.4; modified using iTextSharp™ 5.5.10 ©2000-2016 iText Group NV (AGPL-version) Copyright©PWB2025 2022-03-15 INTEGRATED REPORTING IMPLEMENTATION BY MALAYSIAN LOCAL AUTHORITIES AND THE EFFECTS OF SUSTAINABILITY REPORTING AND MANAGEMENT ACCOUNTING PRACTICES (PHD_2022).pdf Sharifah Robiah Binti Tuan Hazam Integrated Reporting Implementation Malaysian Local Authorities Effects Of Sustainability Reporting Management Accounting Practices Municipal finance – Malaysia Local government – Accounting – Malaysia Corporate social responsibility reporting – Malaysia Integrated reporting – Malaysia Management accounting – Public sector 2022_Integrated Reporting Implementation by Malaysian Local Authorities and The Effects of Sustainability Reporting and Management Accounting Practices Global demand for integrated reporting has now been extended to the public sector. It is putting pressure on the Malaysian local authorities to implement the new reporting system. The administration of public sector in Malaysia has been widely criticised for management inefficiency, lack of accountability, weak governance, and poor reporting performances. Compare to other countries, the local authorities in Malaysia have no direct accountability to the public since there is no statutory requirement to prepare performance reporting for the public. In addition, the current reporting is not fully integrated as prescribed in the integrated reporting practice. To date, the level of integrated reporting research involving this sector is still low especially related to its implementation. This research examines the effects of accounting information system capabilities, top management commitment, organisational readiness, Local Agenda 21 (LA21) programme, and government support on the implementation of integrated reporting. In addition, the study incorporates management accounting practices as a moderator and sustainability reporting as a mediator. The theoretical framework of this study is supported by the stakeholder theory. The quantitative method is adopted and a questionnaire was developed for a nation-wide survey. There are 150 local authorities comprising of three city halls, 15 city councils, 38 municipal councils, and 94 district councils. A pilot study was conducted and 257 accountants and assistant accountants from 84 local authorities in Peninsular Malaysia participated in the final survey. Structural Equation Modelling (SEM) was used to analyse the data. Three key findings emerge from this study. Firstly, only accounting information system capabilities and top management commitment show positive effects on the implementation level of integrated reporting. Secondly, the study validates the mediating effect of sustainability reporting on the relationship between organisational readiness and the implementation level. Thirdly, the results provide new evidence for the moderating effect of management accounting practices on the relationship between accounting information system capabilities, top management commitment, organisational readiness, Local Agenda 21 (LA21) programme, government support, and the implementation level. Overall, this study suggests that efforts should be expanded to increase the current practice of integrated reporting in local authorities to enhance the performance reporting and strengthens the governance of the local authorities through a holistic reporting approach and disclosures to the public. The findings also support for improvement in accounting information system capabilities to improve the integrated reporting in this sector. Government support to the local authorities should be given priority since their services and management practices will have direct impact on the wellbeing of the community and improve the quality of information provided to stakeholders and the financial markets. Dissertations, Academic Sila masukkan subject wajib Dissertations, Academic. Terima kasih... Thesis |
| spellingShingle | 2022_Integrated Reporting Implementation by Malaysian Local Authorities and The Effects of Sustainability Reporting and Management Accounting Practices |
| state | Terengganu |
| subject | Municipal finance – Malaysia Local government – Accounting – Malaysia Corporate social responsibility reporting – Malaysia Integrated reporting – Malaysia Management accounting – Public sector Dissertations, Academic |
| summary | Global demand for integrated reporting has now been extended to the public sector. It is putting pressure on the Malaysian local authorities to implement the new reporting system. The administration of public sector in Malaysia has been widely criticised for management inefficiency, lack of accountability, weak governance, and poor reporting performances. Compare to other countries, the local authorities in Malaysia have no direct accountability to the public since there is no statutory requirement to prepare performance reporting for the public. In addition, the current reporting is not fully integrated as prescribed in the integrated reporting practice. To date, the level of integrated reporting research involving this sector is still low especially related to its implementation. This research examines the effects of accounting information system capabilities, top management commitment, organisational readiness, Local Agenda 21 (LA21) programme, and government support on the implementation of integrated reporting. In addition, the study incorporates management accounting practices as a moderator and sustainability reporting as a mediator. The theoretical framework of this study is supported by the stakeholder theory. The quantitative method is adopted and a questionnaire was developed for a nation-wide survey. There are 150 local authorities comprising of three city halls, 15 city councils, 38 municipal councils, and 94 district councils. A pilot study was conducted and 257 accountants and assistant accountants from 84 local authorities in Peninsular Malaysia participated in the final survey. Structural Equation Modelling (SEM) was used to analyse the data. Three key findings emerge from this study. Firstly, only accounting information system capabilities and top management commitment show positive effects on the implementation level of integrated reporting. Secondly, the study validates the mediating effect of sustainability reporting on the relationship between organisational readiness and the implementation level. Thirdly, the results provide new evidence for the moderating effect of management accounting practices on the relationship between accounting information system capabilities, top management commitment, organisational readiness, Local Agenda 21 (LA21) programme, government support, and the implementation level. Overall, this study suggests that efforts should be expanded to increase the current practice of integrated reporting in local authorities to enhance the performance reporting and strengthens the governance of the local authorities through a holistic reporting approach and disclosures to the public. The findings also support for improvement in accounting information system capabilities to improve the integrated reporting in this sector. Government support to the local authorities should be given priority since their services and management practices will have direct impact on the wellbeing of the community and improve the quality of information provided to stakeholders and the financial markets. |
| title | 2022_Integrated Reporting Implementation by Malaysian Local Authorities and The Effects of Sustainability Reporting and Management Accounting Practices |
| title_full | 2022_Integrated Reporting Implementation by Malaysian Local Authorities and The Effects of Sustainability Reporting and Management Accounting Practices |
| title_fullStr | 2022_Integrated Reporting Implementation by Malaysian Local Authorities and The Effects of Sustainability Reporting and Management Accounting Practices |
| title_full_unstemmed | 2022_Integrated Reporting Implementation by Malaysian Local Authorities and The Effects of Sustainability Reporting and Management Accounting Practices |
| title_short | 2022_Integrated Reporting Implementation by Malaysian Local Authorities and The Effects of Sustainability Reporting and Management Accounting Practices |
| title_sort | 2022_integrated reporting implementation by malaysian local authorities and the effects of sustainability reporting and management accounting practices |