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.]

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.]. Social and Management Research Journal, 3 (2). pp. 71-84. ISSN 1675-7017

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Abstract

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.

Item Type: Article
Creators:
CreatorsEmail
Syed Abd Hamid, Sharifah Fadzlonshari355@salam.uilm.edu.my
Mohd Sanusi, ZuraidahUNSPECIFIED
Sulaiman, LatipahUNSPECIFIED
Mohamad, NafsiahUNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Personnel management. Employment management > Performance standards
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Managerial accounting > Malaysia
H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance
Divisions: Institute of Research, Development and Commercialization (IRDC)
Journal or Publication Title: Social and Management Research Journal
ISSN: 1675-7017
Volume: 3
Number: 2
Page Range: pp. 71-84
Item ID: 13012
Uncontrolled Keywords: organizationalperformance, performance criterion, accountability.
Last Modified: 09 Jun 2016 17:08
Depositing User: Staf Pendigitalan 1
URI: http://ir.uitm.edu.my/id/eprint/13012

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