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 (SMRJ), 3 (2). pp. 71-84. ISSN 1675-7017

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.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Syed Abd Hamid, Sharifah Fadzlon
shari355@salam.uilm.edu.my
Mohd Sanusi, Zuraidah
UNSPECIFIED
Sulaiman, Latipah
UNSPECIFIED
Mohamad, Nafsiah
UNSPECIFIED
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:
Journal or Publication Title: Social and Management Research Journal (SMRJ)
UiTM Journal Collections: UiTM Journal > Social and Management Research Journal (SMRJ)
ISSN: 1675-7017
Volume: 3
Number: 2
Page Range: pp. 71-84
Keywords: organizationalperformance, performance criterion, accountability.
Date: 2006
URI: https://ir.uitm.edu.my/id/eprint/13012
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ID Number

13012

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