The influence of strategic management accounting on value creation in government linked companies
This study aims to examine the connection between strategic management accounting (SMA) practices and the elements of value creation. 215 data from state and federal government linked companies (GLCs) in Malaysia were collected through a questionnaire survey. Respondents for this study were selected...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Inderscience Publishers
2022
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| Online Access: | https://repo.uum.edu.my/id/eprint/28718/1/IJBEX%2026%2003%202022%20299-320.pdf |
| _version_ | 1825805850162233344 |
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| author | Nik Abdullah, Nik Herda Saad, Ram Al Jaffri Ahmi, Aidi |
| author_facet | Nik Abdullah, Nik Herda Saad, Ram Al Jaffri Ahmi, Aidi |
| author_sort | Nik Abdullah, Nik Herda |
| collection | UUM |
| description | This study aims to examine the connection between strategic management accounting (SMA) practices and the elements of value creation. 215 data from state and federal government linked companies (GLCs) in Malaysia were collected through a questionnaire survey. Respondents for this study were selected through purposive sampling. These data were analysed using SPSS and AMOS to test the relationship between the SMA variables such as benchmarking, integrated performance measurement, strategic costing, strategic pricing, brand valuation, quality costing and competitors’ performance evaluation. This study found that the practitioners are aware of the advantages of adopting SMA practices and their impact on business management and performance by creating value in their organisations. SMA techniques provide strategic planning and non-financial information that encourage competition and the adoption of best practices, which helps GLCs to perform better and achieve a sustainable competitive advantage, which directly reflects in generating value creation. |
| first_indexed | 2024-07-04T06:38:58Z |
| format | Article |
| id | uum-28718 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:38:58Z |
| publishDate | 2022 |
| publisher | Inderscience Publishers |
| record_format | eprints |
| spelling | uum-287182022-07-05T08:18:09Z https://repo.uum.edu.my/id/eprint/28718/ The influence of strategic management accounting on value creation in government linked companies Nik Abdullah, Nik Herda Saad, Ram Al Jaffri Ahmi, Aidi HF5601 Accounting This study aims to examine the connection between strategic management accounting (SMA) practices and the elements of value creation. 215 data from state and federal government linked companies (GLCs) in Malaysia were collected through a questionnaire survey. Respondents for this study were selected through purposive sampling. These data were analysed using SPSS and AMOS to test the relationship between the SMA variables such as benchmarking, integrated performance measurement, strategic costing, strategic pricing, brand valuation, quality costing and competitors’ performance evaluation. This study found that the practitioners are aware of the advantages of adopting SMA practices and their impact on business management and performance by creating value in their organisations. SMA techniques provide strategic planning and non-financial information that encourage competition and the adoption of best practices, which helps GLCs to perform better and achieve a sustainable competitive advantage, which directly reflects in generating value creation. Inderscience Publishers 2022 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/28718/1/IJBEX%2026%2003%202022%20299-320.pdf Nik Abdullah, Nik Herda and Saad, Ram Al Jaffri and Ahmi, Aidi (2022) The influence of strategic management accounting on value creation in government linked companies. International Journal of Business Excellence, 26 (03). pp. 299-320. ISSN 7560047 https://www.inderscience.com/info/inarticle.php?artid=122479 |
| spellingShingle | HF5601 Accounting Nik Abdullah, Nik Herda Saad, Ram Al Jaffri Ahmi, Aidi The influence of strategic management accounting on value creation in government linked companies |
| title | The influence of strategic management accounting on value creation in government linked companies |
| title_full | The influence of strategic management accounting on value creation in government linked companies |
| title_fullStr | The influence of strategic management accounting on value creation in government linked companies |
| title_full_unstemmed | The influence of strategic management accounting on value creation in government linked companies |
| title_short | The influence of strategic management accounting on value creation in government linked companies |
| title_sort | influence of strategic management accounting on value creation in government linked companies |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/28718/1/IJBEX%2026%2003%202022%20299-320.pdf |
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