The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government
In many organizations, different performance measures were employed to assess different aspects of managers’ performance. Some of the measures were yet to be developed, some developed but only in a very selective way, and some already presented but not adopted or only partly used. At the same time,...
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| Format: | Article |
| Language: | English |
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Penerbit Universiti Kebangsaan Malaysia
2015
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| Online Access: | http://psasir.upm.edu.my/id/eprint/15539/ http://psasir.upm.edu.my/id/eprint/15539/1/The%20adoption%20of%20performance%20measures%20and%20management%20accounting%20system%20in%20enhancing%20managerial%20performance%20in%20Malaysian%20local%20government.pdf |
| _version_ | 1848842706018631680 |
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| author | Din, Badariah Habibullah, Muzafar Shah |
| author_facet | Din, Badariah Habibullah, Muzafar Shah |
| author_sort | Din, Badariah |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | In many organizations, different performance measures were employed to assess different aspects of managers’ performance. Some of the measures were yet to be developed, some developed but only in a very selective way, and some already presented but not adopted or only partly used. At the same time, management accounting systems might have the potential and capability of providing necessary information for planning, decision making and motivating managers’ performance. Hence, this study examined the effect of the adoption of performance measures and management accounting system in enhancing the managers’ performance in Malaysian local government. The data were collected through a questionnaire survey of 131 heads of departments in Malaysian local government. A structural equation modelling technique was utilised to examine the mediating effects of performance measures and management accounting system on the relationship between budgetary participation and managerial performance through a path analysis. The findings showed that the adoption of performance measures and management accounting system had strengthened the relationship between budget participation and managerial performance. The findings pointed to the practical relevance of the performance measures and management accounting system to the current management setting of government organizations. |
| first_indexed | 2025-11-15T08:03:23Z |
| format | Article |
| id | upm-15539 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T08:03:23Z |
| publishDate | 2015 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-155392019-10-04T08:29:10Z http://psasir.upm.edu.my/id/eprint/15539/ The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government Din, Badariah Habibullah, Muzafar Shah In many organizations, different performance measures were employed to assess different aspects of managers’ performance. Some of the measures were yet to be developed, some developed but only in a very selective way, and some already presented but not adopted or only partly used. At the same time, management accounting systems might have the potential and capability of providing necessary information for planning, decision making and motivating managers’ performance. Hence, this study examined the effect of the adoption of performance measures and management accounting system in enhancing the managers’ performance in Malaysian local government. The data were collected through a questionnaire survey of 131 heads of departments in Malaysian local government. A structural equation modelling technique was utilised to examine the mediating effects of performance measures and management accounting system on the relationship between budgetary participation and managerial performance through a path analysis. The findings showed that the adoption of performance measures and management accounting system had strengthened the relationship between budget participation and managerial performance. The findings pointed to the practical relevance of the performance measures and management accounting system to the current management setting of government organizations. Penerbit Universiti Kebangsaan Malaysia 2015 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/15539/1/The%20adoption%20of%20performance%20measures%20and%20management%20accounting%20system%20in%20enhancing%20managerial%20performance%20in%20Malaysian%20local%20government.pdf Din, Badariah and Habibullah, Muzafar Shah (2015) The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government. GEOGRAFIA Online™: Malaysian Journal of Society and Space, 11 (13). pp. 24-35. ISSN 2180-2491 http://ejournal.ukm.my/gmjss/article/view/19112 |
| spellingShingle | Din, Badariah Habibullah, Muzafar Shah The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government |
| title | The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government |
| title_full | The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government |
| title_fullStr | The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government |
| title_full_unstemmed | The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government |
| title_short | The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government |
| title_sort | adoption of performance measures and management accounting system in enhancing managerial performance in malaysian local government |
| url | http://psasir.upm.edu.my/id/eprint/15539/ http://psasir.upm.edu.my/id/eprint/15539/ http://psasir.upm.edu.my/id/eprint/15539/1/The%20adoption%20of%20performance%20measures%20and%20management%20accounting%20system%20in%20enhancing%20managerial%20performance%20in%20Malaysian%20local%20government.pdf |