The co-operative rating system and the internal management factors influencing the performance of cooperatives in Sabah, Malaysia: an exploratory study / Sharon Cheuk

Cheuk, Sharon (2012) The co-operative rating system and the internal management factors influencing the performance of cooperatives in Sabah, Malaysia: an exploratory study / Sharon Cheuk. Management & Accounting Review, 11 (2). pp. 1-25. ISSN 2550-1895

Abstract

This paper describes an exploratory study into the co-operative rating system of Suruhanjaya Koperasi Malaysia (SKM), and the internal management factors influencing the performance of co-operatives in Sabah, Malaysia, as identified by the SKM. Secondary documents review and interviews with SKM officials were employed to discover the formal rating process executed by SKM. A survey was also conducted on 101 finance officials of Sabah co-operatives on their awareness level of the financially-relevant circulars/guidelines issued by SKM and their own assessment of their co-operatives, based on the identified internal management factors. The SKM rating process is then described. Survey results indicated that officials were largely not familiar with the financially-relevant SKM circulars/guidelines, and had a neutral/positive assessment of their co-operatives’ capital and financial position, liquidity, general asset position, investments, management, income quality and IT system. A significant number were neutral/agreed that the collectibility of members’ accumulated loans could be doubtful.

Metadata

Item Type: Article
Creators:
CreatorsEmail / ID. Num
Cheuk, SharonUNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Corporations
H Social Sciences > HD Industries. Land use. Labor > Corporations > Corporate organization. Corporate governance
H Social Sciences > HD Industries. Land use. Labor > Corporations > Corporate organization. Corporate governance > Malaysia
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Accountancy
Journal or Publication Title: Management & Accounting Review
Journal: UiTM Journal > Management & Accounting Review
ISSN: 2550-1895
Volume: 11
Number: 2
Page Range: pp. 1-25
Official URL: http://arionline.uitm.edu.my/ojs/index.php/MAR/art...
Item ID: 31130
Uncontrolled Keywords: Co-operatives, Sabah, Malaysia, rating process, internal management factors
URI: http://ir.uitm.edu.my/id/eprint/31130

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