Peranan pengukuran prestasi strategik ke atas kepuasan kerja dan kekuasaan psikologi dalam kalangan pengurus dalam sektor automotif

kajian pasaran mendapati inovasi, kreativiti dan kejuruteraan semula adalah antara faktor-faktor kejayaan kritikal bagi industri automo tif yang seharusnya di ukur dan di pantau. Faktor faktor ini adalah sebahagian daripada maklumat yang luas skopnya dalam sistem pengukuran prestasi strategik (PPS) yang menggabungkan ukuran kewangan dan bukan kewangan. Kajian lepas menunjukkan bahawa PPS telah dilaksanakan dan diamalkan dalam kalangan syarikat-syarikat automotif di Malaysia. Walau bagaimanapun, masih kurang jelas bagaimana sistem ini mampu mempengaruhi tingkah laku individu serta prestasi kakitangan. Oleh itu kajian ini melihat hubungan antara kesan PPS dengan tahap motivasi.Kekuasaan psikologi dan prestasi mereka. Berdasarkan maklum balas daripada 100 orang pengurus jualan automotif, kajian menunjukkan bahawa ukuran kewangan adalah berhubungan secara signifikan dengan kepuasan kerja, kekuasaan psikologi dan prestasi. Sebaliknya tiada hubungan signikan bagi ukuran bukan kewangan di laporkan. Kebimbangan bagi PPS adalah berkaitan dengan peranan ukuran bukan kewangan dalam mempengaruhi prestasi kerja kakitangan. Oleh itu perbincangan kertas ini di rumuskan dengan implikasi kepada teori dan amalan

Implementation of Integrated Case Studies Course for Accounting Students

AbstractAn Integrated Case Study (ICS) course provides assessment of professional capabilities and competence of accounting students. Students are required to demonstrate their capabilities to integrate various elements of accounting and business knowledge across a range of situations and apply them in the context of a professional accountant at work. The main question is how to implement ICS effectively. Based on the experiences of UKM lecturers in the implementation of ICS to accounting students, this paper hope to provide some guidelines and effective ways of conducting ICS. This study also explores students’ perception on the effectiveness of ICS based on a survey on 153 undergraduate students registered in the course. Findings show that most students found ICS course as generally effective and has improved their knowledge and skills to solve real problems in the accounting field. This study suggests the need of ICS in professional courses to enhance students’ knowledge and skills

Measuring inter-organizational cost management and open book accounting

This paper reports the findings of a study aimed at developing valid measurement for interorganizational cost management (IOCM) and open book accounting (OBA) constructs. The conceptualization of these measures were based on the prior literature in the context of supplier firms of Malaysian manufacturing sector. Using Structural Equation Modelling (SEM), measurement models of the constructs were tested and the scales were validated. The results indicated a satisfying model with acceptable reliability and validity. The findings of this study provide instruments that could be utilized as tools to assess the adoption of IOCM and OBA practices in buyer-supplier relationships. This paper extends the understanding on the concepts of IOCM and OBA practices through the introduction of a comprehensive scale covering wide dimensions of IOCM and OBA

Audit market concentration and auditor's industry specialisation: an empirical evidence in Malaysia

Industry specialisation refers to the concentration of auditors' work within specific industrie. Past studies show that industry specialisation exists in the US (e.g., Danos & Eichenseher, 1982; Eichenseher & Danos, 1981; Rhode, Whitsell, & Kelsey, 1974; Schiff & Fried, 1976; Zeff & Fossum, 1967) and Australia (e.g., Craswell Francis & Taylor, 1994; Craswell & Taylor, 1991). These studies recognised that industry specialisation is an important dimension to the audit market. It is argued that industry specialisation has positive impact on cost and product quality. This study extends previous studies by examining the practice among Big 6 and non Big 6 audit firms in Malaysian. In addition, the study also investigates features that characterise the clients. The results show that Big 6 audit firms acquire more than 60 percent of the audit service market share in almost all industries and their market share expands over time

Power and trust as factors influencing tax compliance behavior in Malaysia

This study adopted the slippery slope framework in the context of tax compliance in Malaysia tax. Thus, the research objective is to examine the effect of slippery slope factors on tax compliance. The slippery slope consists of power and trust. Power is distinguished between legitimate power and coercive power. Power and trust have different influence on tax compliance. Trust is perceived to influence voluntary tax compliance and power influences enforced tax compliance. Survey method is used to collect data involving individual taxpayers as respondents. The findings suggest that only trust has significant effect on tax compliance. Meanwhile, neither legitimate power nor coercive power could influence tax compliance

Management accounting information usefulness and cloud computing qualities among small medium enterprises

Multilayer Perceptron Network (MLP) has a better prediction Multilayer Perceptron Network (MLP) has a better prediction performance compared to other networks since the structure ofthe MLP is suitable for training processes in solving prediction problems. However, to the best of our knowledge, there is no ruleof thumb in determining the number of hidden nodes within the MLP structure. Researchers normally test with various numbers of hidden nodes to obtain the lowest square error value for optimal prediction results since none of the approaches has yet to be claimed as the best practice. Thus, the aim of this study is to determine the best MLP network by varying the number of hidden nodes of developed networks to predict cycle time for producing a new audio product on a production line. The networks were trained and validated through 100 sets of production lots from a selected audio manufacturer. As a result, the 3-2-1 MLP network was the best network based on the lowest square error value compared to the 3-1-1 and 3-3-1 networks. The 3-2-1 predicted the best cycle time of 5 seconds to produce a new audio product. Hence, the prediction result could facilitate production planners in managing assembly processes on the production line

The moderating role of employees’ professionalism on BSC usage and organizational performance relationship

Innovations in management accounting practices require placing more comprehensive integrated performance measures to improve performance. Although there is evidence on the practice of balanced scorecard (BSC) in Malaysia, little is known about the influence of BSC usage to organizational performance and factors that improves this relationship. This paper examines the moderating effect of employees’ professionalism on the relationship between BSC usage and organizational performance. A questionnaire survey was administered to chief financial officers (CFOs) of Malaysian manufacturing firms. Using 110 responses, the findings indicate that professionalism of staffs significantly enhanced the relationship between BSC usage and organizational performance. Specifically, the findings suggest that social obligation dimension strengthens the implication of using the firms’ BSC

Governance quality of political stability and rule of law on tax compliance: a mediation analysis of tax morale

The unresolved tax compliance dilemma gives a signal of consideration/ requirement of additional factors that will influence tax compliance, such as a governance-based approach. This paper investigates the association between governance quality and tax compliance, with tax morale as a mediator. Two dimensions of governance quality were considered: political stability and the rule of law. A quantitative survey of 592 salaried and self employed taxpayers in East Malaysia was conducted. Partial Least Squares-Structural Equation Modelling (PLSSEM) was used to analyse the data. Theoretically, the present research contributed to knowledge by supporting the significant role of tax morale in the mediation association between the rule of law and tax compliance. Tax compliance can also be improved when taxpayers have high tax morale. Practically, the findings aid policymakers and governments that an ideal governance mechanism via a stable political environment is crucial to increasing tax compliance. Nevertheless, the government’s approach to enforcing an effective rule of law was viewed as a more promising strategy for boosting the morale of taxpayers

Faktor-faktor mempengaruhi perlaksanaan perakaunan pengurusan alam sekitar dan kesan ke atas prestasi syarikat pembinaan di Malaysia

Isu alam sekitar sangat ketara dalam kalangan industri pembinaan kerana aktiviti pembinaan memberi kesan terhadap alam sekitar. Tekanan terhadap syarikat pembinaan untuk lebih bertanggungjawab dalam memulihara alam sekitar semakin meningkat. Amalan sistem pengurusan alam sekitar (SPAS) adalah sebahagian usaha untuk meningkatkan pengurusan alam sekitar. Perakaunan pengurusan alam sekitar (PPAS) adalah satu cabang SPAS yang merupakan alat pengurusan yang mampu mengesan dan mengenal pasti kos dan pergerakan fizikal alam sekitar. Perlaksanaan PPAS dalam industri pembinaan di Malaysia masih pada tahap sederhana kerana dipercayai PPAS meningkatkan kos seterusnya menurunkan prestasi ekonomi organisasi. Selain itu terdapat pelbagai faktor yang mempengaruhi pelaksanaan PPAS dan kesesuaian faktor dalam sesebuah organisasi adalah penting untuk memastikan PPAS mampu meningkatkan prestasi alam sekitar dan organisasi. Kajian ini melihat faktor yang mendorong PPAS dalam industri pembinaan di Malaysia dan seterusnya menentukan hubungan antara PPAS dan prestasi alam sekitar dan juga prestasi ekonomi organisasi. Data diperolehi melalui kaedah tinjauan menggunakan soal selidik dan dianalisis berdasarkan Pemodelan Persamaan Berstruktur menggunakan perisian AMOS. Responden terdiri daripada 189 akauntan syarikat pembinaan yang berdaftar dengan CIDB dan dalam Gred pendaftaran G7. Kajian mendapati faktor luaran dan faktor dalaman mempunyai hubungan langsung yang signifikan dengan PPAS, PPAS juga mempunyai hubungan langsung yang signifikan terhadap prestasi alam sekitar dan prestasi ekonomi organisasi. Prestasi alam sekitar dan prestasi ekonomi organisasi juga mempunyai hubungan langsung yang signifikan. Implikasinya kajian menunjukkan pelaksanaan PPAS mampu meningkatkan prestasi alam sekitar dan prestasi ekonomi organisasi. Sehubungan itu PPAS wajar dilaksanakan oleh syarikat pembinaan kerana selain boleh memulihara alam sekitar, prestasi ekonomi organisasi juga meningkat