Comparative Study of the Budgeting Process Reforms Within Two International Accounting Organisations: Malaysia and Australia Perspectives

This paper discusses the budgeting process and the extent of organisational political influence within the budgeting process in two different accounting firms. It identifies the role of organisational politics on the relationship between managerial roles and the budgeting process. It discusses the activities involved in the budgeting process which includes the budgetary participants, budgetary communications, budgetary controls and budgetary evaluation. It also explores the characteristics of managerial roles including interpersonal roles, information roles and decisional roles. In this paper, two accounting firms are used here; one an Australian international accounting firm and the other a Malaysian international accounting firm, called Austral and Malaya respectively, and both are examined to determined the establishing an operating and organisational budget. This paper begins by examining the processes seeking the basis of the controls used, and then by examining the behaviour and the information flows that accompany the new digital information systems that are being put into effect. Initially the paper describes how a company’s budgetary control analysis was used to identify organisation #Malaya’s and # Austral’s budgetary processes. It will then further focused on the framework of behavioural research towards comparing and investigating the information flows of the two Accounting firms in the new digital economy

CSR Balanced Scorecard Systems and Business Performances: SMEs Case Study

This paper aims to examine the performance measurement using the CSR Balanced Scorecard system in SMEs firms in Malaysia. It investigates the relationships of the four perspectives of CSR Balanced Scorecard system toward performance measurement. The purpose of this paper is to investigate whether or not the improvement of the non-financial CSR measures will lead to the improvement of performance measures. To test these relationships, data were collected using the four perspectives approach introduced by Utting (2007). The finding indicates that the organizational business performance can be greatly increased by putting greater emphasis to CSR measures. The results also reveal that the increases of firms customer’s satisfaction is caused by the increase implementation of CSR measurement. At the end of the article, the implications of this study for SME industries and some suggestions are discussed for future studies

Pattern Analyses on Women Entrepreneurship in Performance’s Services Industries: Malaysian and Australian Perspectives

The main aim of this paper is to examine why performance services industry is far being gender neutral. It discusses the feminist debate through the authors’ self-reflective accounts, which rely upon the application of certain concepts of justice, equality, and humanity. With the rise of feminist and then gender studies through the last quarter of the twentieth century, scholars began to indentify the male centrism in the discourse on performance services industry. As they have in many fields (music, literature, and anthropology, among others), strategies to remove or balance the male bias in the study of entrepreneur potency and power in performance services industries have generally fallen into three categories; scholars try to demonstrate that contemporary women have their own equally important entrepreneur power structures that are parallel or tangential to male structures; scholars try to insert women into male power structures; or scholars try to reinsert women and female power into the discourse on performance services industry. This being so, a central question for this paper is “Why is the performance services industry far from being gender neutral?” The authors argue that such issues need to be highlighted, as they perceives that society as it stands is still unfair to women, and that this unfairness should be addressed. The paper also identifies that there are still, unanswered questions as to whether discrimination against suitably qualified women for such positions are defensible according to the current principles of social justice

Pattern analyses on women entrepreneurship in performance's services industries: Malaysian and Australian perspectives

The main aim of this paper is to examine why performance services industry is far being gender neutral. It discusses the feminist debate through the authors' self-reflective accounts, which rely upon the application of certain concepts of justice, equality, and humanity. With the rise of feminist and then gender studies through the last quarter of the twentieth century, scholars began to indentify the male centrism in the discourse on performance services industry. As they have in many fields (music, literature, and anthropology, among others), strategies to remove or balance the male bi as in the study of entrepreneur potency and power in performance services industries have generally fallen into three categories; scholars try to demonstrate that contemporary women have their own equally important entrepreneur power structures that are parallel or tangential to male structures; scholars try to insert women into male power structures; or scholars try to reinsert women and female power into the discourse on performance services industry. This being so, a central question for this paper is "Why is the performance services industry far from being gender neutral?" The authors argue that such issues need to be highlighted, as they perceives that society as it stands is still unfair to women, and that this unfairness should be addressed. The paper also identifies that there are still, unanswered questions as to whether discrimination against suitably qualified women for such positions are defensible according to the current principles of social justice