Mandate performance reporting of Malaysian Development Financial Institutions (DFIs): a review

Mandate is a source of power which give authority to organization in performing a task. For an organization who received mandate, it will affect their direction setting for which they will integrate in the firm’s vision or mission. Most of the organization who carries mandate would communicate th...

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Main Authors: Shamsudin, Norazidah, Mohammed, Mustafa Omar, Abd Rahman, Nur Hasnida, Mustaffa Kamil, Nazrol Kamil
Format: Article
Language:English
Published: Asian Scholars Network (ASNet) 2020
Subjects:
Online Access:http://irep.iium.edu.my/80100/
http://irep.iium.edu.my/80100/1/AJAF.pdf
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author Shamsudin, Norazidah
Mohammed, Mustafa Omar
Abd Rahman, Nur Hasnida
Mustaffa Kamil, Nazrol Kamil
author_facet Shamsudin, Norazidah
Mohammed, Mustafa Omar
Abd Rahman, Nur Hasnida
Mustaffa Kamil, Nazrol Kamil
author_sort Shamsudin, Norazidah
building IIUM Repository
collection Online Access
description Mandate is a source of power which give authority to organization in performing a task. For an organization who received mandate, it will affect their direction setting for which they will integrate in the firm’s vision or mission. Most of the organization who carries mandate would communicate the mandate received but some would not have a clear reporting on their mandated achievement. Hence, this study observed on mandate performance reporting by referring the recent published annual report of six Malaysian DFIs which under the purview of DFIA 2002. The objectives of the study are (1) to identify which of the DFIs have reported clearly their mandated achievement; (2) to investigate what are the dimensions, items and measures been utilized in the mandate reporting; and (3) to differentiate variation in mandate performance reporting framework between the DFIs. The findings would benefit the reader by providing information on the current mandated performance reporting practice of DFIs which also reflect their focus and strategic direction as a mandate executer.
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spelling iium-801002020-12-09T08:20:26Z http://irep.iium.edu.my/80100/ Mandate performance reporting of Malaysian Development Financial Institutions (DFIs): a review Shamsudin, Norazidah Mohammed, Mustafa Omar Abd Rahman, Nur Hasnida Mustaffa Kamil, Nazrol Kamil HG Finance Mandate is a source of power which give authority to organization in performing a task. For an organization who received mandate, it will affect their direction setting for which they will integrate in the firm’s vision or mission. Most of the organization who carries mandate would communicate the mandate received but some would not have a clear reporting on their mandated achievement. Hence, this study observed on mandate performance reporting by referring the recent published annual report of six Malaysian DFIs which under the purview of DFIA 2002. The objectives of the study are (1) to identify which of the DFIs have reported clearly their mandated achievement; (2) to investigate what are the dimensions, items and measures been utilized in the mandate reporting; and (3) to differentiate variation in mandate performance reporting framework between the DFIs. The findings would benefit the reader by providing information on the current mandated performance reporting practice of DFIs which also reflect their focus and strategic direction as a mandate executer. Asian Scholars Network (ASNet) 2020-03-31 Article PeerReviewed application/pdf en http://irep.iium.edu.my/80100/1/AJAF.pdf Shamsudin, Norazidah and Mohammed, Mustafa Omar and Abd Rahman, Nur Hasnida and Mustaffa Kamil, Nazrol Kamil (2020) Mandate performance reporting of Malaysian Development Financial Institutions (DFIs): a review. Asian Journal of Accounting and Finance, 2 (1). pp. 1-6. E-ISSN 2710-5857 http://myjms.moe.gov.my/index.php/ajafin/article/view/8755/3886
spellingShingle HG Finance
Shamsudin, Norazidah
Mohammed, Mustafa Omar
Abd Rahman, Nur Hasnida
Mustaffa Kamil, Nazrol Kamil
Mandate performance reporting of Malaysian Development Financial Institutions (DFIs): a review
title Mandate performance reporting of Malaysian Development Financial Institutions (DFIs): a review
title_full Mandate performance reporting of Malaysian Development Financial Institutions (DFIs): a review
title_fullStr Mandate performance reporting of Malaysian Development Financial Institutions (DFIs): a review
title_full_unstemmed Mandate performance reporting of Malaysian Development Financial Institutions (DFIs): a review
title_short Mandate performance reporting of Malaysian Development Financial Institutions (DFIs): a review
title_sort mandate performance reporting of malaysian development financial institutions (dfis): a review
topic HG Finance
url http://irep.iium.edu.my/80100/
http://irep.iium.edu.my/80100/
http://irep.iium.edu.my/80100/1/AJAF.pdf