Tight budgetary control, business strategy, external environment and firm performance / Muhammad Dahlan, Sofiah Md Auzair and Wan Madznah Wan Ibrahim

Dahlan, Muhammad and Md Auzair, Sofiah and Wan Ibrahim, Wan Madznah (2007) Tight budgetary control, business strategy, external environment and firm performance / Muhammad Dahlan, Sofiah Md Auzair and Wan Madznah Wan Ibrahim. Malaysian Accounting Review, 6 (2). pp. 81-97. ISSN 1675-4077

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Official URL: https://mar.uitm.edu.my/

Abstract

Despite the increasing role of non-financial information and continuous criticisms of budgetary processes, budgetary controls are becoming more integrated with firms’ information system to provide cost effective practices and means of tight control. While there has been extensive research on accounting based budgetary controls, little has been done to understand the effect of tight budgetary controls on firms’ performance. This paper reports the findings of a study designed to examine the relationship between tight budgetary control and firms’ performance. Additionally, the effects of two contingent factors,
namely, business strategy and external environment are considered.

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Item Type: Article
Creators:
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Dahlan, Muhammad
UNSPECIFIED
Md Auzair, Sofiah
UNSPECIFIED
Wan Ibrahim, Wan Madznah
UNSPECIFIED
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 6
Number: 2
Page Range: pp. 81-97
Official URL: https://mar.uitm.edu.my/
Item ID: 189
Uncontrolled Keywords: Tight budgetary control, Prospector strategy, Defender strategy, External environment
URI: https://ir.uitm.edu.my/id/eprint/189

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189

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