Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.]
This paper examined the combined effect of perceived usefulness of Management Accounting System (MAS), budgetary participation and individual accountability on managerial performance. The data was collected using questionnaires addressed to 78 officers from five local authorities. The findings did n...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Institute of Research, Development and Commercialization (IRDC)
2006
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| Online Access: | https://ir.uitm.edu.my/id/eprint/13012/ |
| _version_ | 1848803216217604096 |
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| author | Syed Abd Hamid, Sharifah Fadzlon Mohd Sanusi, Zuraidah Sulaiman, Latipah Mohamad, Nafsiah |
| author_facet | Syed Abd Hamid, Sharifah Fadzlon Mohd Sanusi, Zuraidah Sulaiman, Latipah Mohamad, Nafsiah |
| author_sort | Syed Abd Hamid, Sharifah Fadzlon |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This paper examined the combined effect of perceived usefulness of Management Accounting System (MAS), budgetary participation and individual accountability on managerial performance. The data was collected using questionnaires addressed to 78 officers from five local authorities. The findings did not support the direct, effect of perceived
usefulness of MAS on managerial performance. However, 'the findings revealed that high level of budgetary participation significantly influenced high level managerial performance. Similarly, the results also showed that high perceived level of individual accountability significantly influenced managerial performance. |
| first_indexed | 2025-11-14T21:35:43Z |
| format | Article |
| id | uitm-13012 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:35:43Z |
| publishDate | 2006 |
| publisher | Institute of Research, Development and Commercialization (IRDC) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-130122023-04-10T05:16:36Z https://ir.uitm.edu.my/id/eprint/13012/ Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.] smrj Syed Abd Hamid, Sharifah Fadzlon Mohd Sanusi, Zuraidah Sulaiman, Latipah Mohamad, Nafsiah Performance standards Malaysia Financial management. Business finance. Corporation finance This paper examined the combined effect of perceived usefulness of Management Accounting System (MAS), budgetary participation and individual accountability on managerial performance. The data was collected using questionnaires addressed to 78 officers from five local authorities. The findings did not support the direct, effect of perceived usefulness of MAS on managerial performance. However, 'the findings revealed that high level of budgetary participation significantly influenced high level managerial performance. Similarly, the results also showed that high perceived level of individual accountability significantly influenced managerial performance. Institute of Research, Development and Commercialization (IRDC) 2006 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/13012/2/13012.pdf Syed Abd Hamid, Sharifah Fadzlon and Mohd Sanusi, Zuraidah and Sulaiman, Latipah and Mohamad, Nafsiah (2006) Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.]. (2006) Social and Management Research Journal (SMRJ) <https://ir.uitm.edu.my/view/publication/Social_and_Management_Research_Journal_=28SMRJ=29.html>, 3 (2). pp. 71-84. ISSN 1675-7017 https://smrj.uitm.edu.my/ |
| spellingShingle | Performance standards Malaysia Financial management. Business finance. Corporation finance Syed Abd Hamid, Sharifah Fadzlon Mohd Sanusi, Zuraidah Sulaiman, Latipah Mohamad, Nafsiah Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.] |
| title | Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.] |
| title_full | Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.] |
| title_fullStr | Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.] |
| title_full_unstemmed | Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.] |
| title_short | Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.] |
| title_sort | perceived usefulness of management accounting system, budget participation, individual accountability and managerial performance : a study on malaysian local authority / sharifah fadzlon syed abd hamid ... [et al.] |
| topic | Performance standards Malaysia Financial management. Business finance. Corporation finance |
| url | https://ir.uitm.edu.my/id/eprint/13012/ https://ir.uitm.edu.my/id/eprint/13012/ |