Environmental Management Accounting Practices: A Survey of ISO 14001 Certified Malaysian Organizations
Journal of Energy Technologies and Policy, 2013
In order to react to the demand of environmentally conscious society, organizations must incorpor... more In order to react to the demand of environmentally conscious society, organizations must incorporate environmental agenda in their corporate strategy. The adoption of environmental management accounting practices would help organizations to realize significant cost saving, enhance competitiveness and improve performance. However, some studies revealed organizations which implemented environmental management accounting practices were unable to realize the benefits. Due to the inconsistency of the previous studies’ results, this study aims to shed light on the environmental management accounting practices, competitive advantage and organizational performances in ISO 14001 certified Malaysian organizations. An online survey was utilized for the collection of data, in which the views of top management and relevant key personnel involved in environmental management in these organizations were sought. Environmental management accounting activities and environmental management system were ...
International journal of engineering & technology, Oct 7, 2018
Escalation in globalization, information and advancement in manufacturing technologies have const... more Escalation in globalization, information and advancement in manufacturing technologies have constantly contribute to the increase in demand and in the competitive manufacturing business environment. Align with the challenges facing the companies, there is a need for companies to devise relevant strategies to help them cope with the changes and sustain their competitiveness. Total Quality Management (TQM) is a management philosophy and strategy that can help improve the quality of product and production processes. Prior research highlights the importance of implementing performance measurement system (PMS) in assisting the implementation of TQM practices. Incorporating contingency theory and socio-technical system theory, this study aims to examine the relationship between TQM practices and organisational performance and to determine the influence of PMS use in the relationship. Data were collected using selfadministered questionnaire survey on a sample of Malaysian manufacturing companies. Our results support the view that more extensive PMS benefits performance as we find that, firms implementing TQM with more advanced PMS especially those that include financial and nonfinancial measures have higher performance. The results revealed that the relationship is more significant for companies using more advanced PMS compared to companies that used traditional PMS.
Organisation isomorphism as determinants of environmental management accounting practices in Malaysian public listed companies / Aliza Ramli, Fatin Nabilah Abd Razak and Zarinah Abdul Rasit
This study attempts to gain insights on the implementation of Balanced Scorecard (BSC) within a M... more This study attempts to gain insights on the implementation of Balanced Scorecard (BSC) within a Malaysian Government-linked Company (GLC) in line with the government-led GLC Transformation Programme (GLCTP). The GLCTP was introduced by the Malaysian Government to steer the GLCs in becoming regional and international players. The study employs a case study method involving semi-structured interviews, review of documentation and website information. Consistent with the literature, our findings revealed that the case firm indeed implements BSC that has been tailored to its own needs. In this paper, we also suggest that four key factors: top management commitment, information technology (IT), communication, and organisational culture are critically required for GLC firms to successfully implement the BSC.
This study attempts to gain insights on the implementation of Balanced Scorecard (BSC) within a M... more This study attempts to gain insights on the implementation of Balanced Scorecard (BSC) within a Malaysian Government-linked Company (GLC) in line with the government-led GLC Transformation Programme (GLCTP). The GLCTP was introduced by the Malaysian Government to steer the GLCs in becoming regional and international players. The study employs a case study method involving semi-structured interviews, review of documentation and website information. Consistent with the literature, our findings revealed that the case firm indeed implements BSC that has been tailored to its own needs. In this paper, we also suggest that four key factors: top management commitment, information technology (IT), communication, and organisational culture are critically required for GLC firms to successfully implement the BSC.
The growing needs for quality in education had forced institutions of higher learning (IHL) to be... more The growing needs for quality in education had forced institutions of higher learning (IHL) to become more competitively responsible.In order to response to this competitive environment, IHL must adopt the most suitable performance measurement system in measuring their performances.The adoption of strategic performance measurement system would help IHL to realize significant cost saving, improve personal satisfactions and enhance organisational performances.Based on previous studies, Balanced Scorecard (BSC) is widely used as a strategic performance system in business sector, but few studies have reported BSC adoption in the education sector.Therefore, the objective of this paper is to determine the effectiveness of the adoption of BSC in assessing academicians’ performances in a selected IHL.This study focus on the leadership support and importance of academic qualifications in enhancing performance of academician and the university.Data were collected through survey questionnaire ...
Without knowledge of how the management accounting (MA) discipline changes, its development canno... more Without knowledge of how the management accounting (MA) discipline changes, its development cannot be properly understood. Prior research indicates that MA has been changing and that many factors are implicated in its change. This study explores the factors which cause management accounting change in Malaysia. MA change is taken to encompass not only MA per se but also its composition as represented by the techniques, skills and roles of the management accountant. These are investigated by surveying experienced, professionally qualified management accountants working in Malaysian organisations. A range of factors were identified as significant change drivers and these differ across the three components of MA.
International Journal of Finance and Accounting, 2013
The purpose of this paper is to highlight the main challenges or issues in the adoption of Value ... more The purpose of this paper is to highlight the main challenges or issues in the adoption of Value Engineering (VE) viewed as a management accounting innovative technique within Malaysian companies. VE relates to a systematic and mu lti -disciplinary team approach adopted by companies which analyze the functional requirements of new and existing products, projects or services. The aim is to achieve the essential function at the lowest overall cost while maintaining customers' optimu m value assurance. A survey was conducted to determine VE issues faced by companies within each of the Malaysian automotive and construction industries. The survey findings showed that time and attitude related issues encountered by both the industries were the main challenges that were holding up VE app lication. The paper contributes to the literature in management accounting innovation domain specifically in relation to VE by highlighting VE adoption critical challenges, as opposed to presenting cri...
Change in the business environment has resulted in significant implication in the use of Manageme... more Change in the business environment has resulted in significant implication in the use of Management Control System (MCS) particularly Performance Measurement System (PMS). Strategic Performance Measurement System (SPMS) has been widely used by organisation to monitor the implementation, achievement and improvement of its plan objectives. Considerable prior research identified inconsistent findings in the relationship between PMS and organisational performance. In view of the fact that organisational culture would significantly being influenced by ownership structure, this research will further explore the comprehensiveness of PMS, the extent to which the systems provide information and integration with strategy and value chain, with different ownership structure. Data were gathered in two (2) phases; firstly using the survey data administered to the 120 strategic business unit (SBU) managers of the manufacturing companies, members of the Federation of Malaysian Manufacturers (FMM). ...
lobalization, intense competit ion, governmental regulat ions and innovation in technology have g... more lobalization, intense competit ion, governmental regulat ions and innovation in technology have greatly changed the business environment. Organizations demand for more proactive management accountants, who can continuously steer the business to success. This definitely changes the roles and tasks of management accountants. The objective of this study is to exp lore past and future management accountants' tasks and skills in Malaysian organizations. A survey was conducted on registered management accountants with CIMA Malaysian division. The survey findings revealed that future management accountants are required to have a broad v iew of the business it is in and therefore spend less time dealing with accounting issues. Management accountants are also expected to have a more strategic focus, which included the use of a range of performance measures such as non-financial measures to enhance business performance. Overall, the findings revealed that management accountants' roles...
Questionable Academic Behavior at Higher Institutions
The main objective of this study is to provide an insight into questionable academic behaviour at... more The main objective of this study is to provide an insight into questionable academic behaviour at higher institutions in the Malaysian context. Survey questionnaires were administered to students from two higher institutions in the Klang Valley area. The results show that there is a significant difference in questionable academic behaviour in both institutions and there are significant relationships between the individual characteristics and the types of the questionable academic behaviour. The study concluded that there is evidence of questionable academic behaviour at the higher institutions.
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