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The adoption and success of contemporary management accounting practices in the public sector
Nuhu, Nuraddeen Abubakar; Baird, Kevin; Bala … - In: Asian Review of Accounting 25 (2017) 1, pp. 106-126
the extent of adoption of contemporary management accounting practices, and the subsequent impact on the success of such … contemporary management accounting practices, both as a package and individually. In addition, while the level of success of … success. Practical implications The findings suggest that by intensifying the use of MCSs in a more interactive and diagnostic …
Persistent link: https://www.econbiz.de/10014675920
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Stock option disclosures of directors: where transparency can mask secrecy
Smith, Malcolm; Abdullah, Zaharah; Razak, Rafizan Abdul - In: Asian Review of Accounting 16 (2008) September, pp. 197-218
Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the …
Persistent link: https://www.econbiz.de/10005081128
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The effects of changes in competition, technology and strategy on organizational performance in small and medium manufacturing companies
Tuanmat, Tuan Zainun; Smith, Malcolm - In: Asian Review of Accounting 19 (2011) October, pp. 208-220
Purpose – This study aims to examine how the relationship among competitive environment, manufacturing technology and organisational strategy affect organisational performance. Design/methodology/approach – Using a contingency approach, this study investigates the changes in competitive...
Persistent link: https://www.econbiz.de/10009350702
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Changes in management accounting practices in Malaysia
Tuanmat, Tuan Zainun; Smith, Malcolm - In: Asian Review of Accounting 19 (2011) October, pp. 221-242
Purpose – Malaysia has moved towards global competitiveness. As an important contributor to the Malaysian economy, this … change makes manufacturing companies in Malaysia need to ensure that their business operation and management cope with the …/methodology/approach – A structured questionnaire survey is used to collect the data from various manufacturing companies in Malaysia. The …
Persistent link: https://www.econbiz.de/10009350703
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Corporate environmental reporting through the lens of semiotics
Yusoff, Haslinda; Lehman, Glen - In: Asian Review of Accounting 17 (2009) September, pp. 226-246
Purpose – The purpose of this paper is to understand the motives behind corporate environmental reporting in Malaysia … syntagmatic tests. Findings – Corporate environmental disclosures made by the public companies in Malaysia and Australia signify … on a two-country data, specifically Malaysia and Australia. …
Persistent link: https://www.econbiz.de/10009643239
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Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence
Ismail, Suhaiza - In: Asian Review of Accounting 22 (2014), pp. 145-158
Purpose – The purpose of this paper is to investigate the effect of ethical ideologies on ethical judgments of future Malaysian accountants in general situations and based on the legality of the situations. The examination covers the relationships of both the specific ethical dimension (i.e....
Persistent link: https://www.econbiz.de/10010814480
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A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia
Haji, Abdifatah Ahmed; Ghazali, Nazli A. Mohd - In: Asian Review of Accounting 21 (2013) April, pp. 27-52
corporate governance attributes following the revised code on corporate governance in Malaysia in 2007. Design …/methodology/approach – The sample of the present study was drawn from top companies listed on Bursa Malaysia based on their market capitalization … large Malaysian listed companies. This implies that regulatory efforts in enhancing corporate governance in Malaysia is …
Persistent link: https://www.econbiz.de/10010814482
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Earnings quality and the adoption of IFRS-based accounting standards: Evidence from an emerging market
Ismail, Wan Adibah Wan; Kamarudin, Khairul Anuar; Zijl, … - In: Asian Review of Accounting 21 (2013) April, pp. 53-73
Purpose – This study aims to investigate the differences in earnings quality of Malaysian companies after the adoption of IFRS-based accounting standards named FRS. Design/methodology/approach – It is hypothesize that under the new set of accounting standards, the quality of earnings...
Persistent link: https://www.econbiz.de/10010814485
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The vocational skill priorities of Malaysian and UK students
Hassall, Trevor; Joyce, John; Montaño, José Luis Arquero - In: Asian Review of Accounting 18 (2010) May, pp. 2-29
Purpose – The purpose of this paper is to identify, prioritise, and contrast the needs in terms of the development of vocational skills in final year undergraduate accounting students from two distinct countries. The study aims to survey and analyse the views of Malaysian and UK students....
Persistent link: https://www.econbiz.de/10008519521
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Cost-system functionality and the performance of the Malaysian palm oil industry
Foong, Soon-Yau; Teruki, Neilson Anak - In: Asian Review of Accounting 17 (2009) September, pp. 212-225
performance of oil-palm enterprises in Malaysia, as well as whether manager's perceived usefulness of cost information mediates …
Persistent link: https://www.econbiz.de/10008490135