Managerial performance measures in management accounting practices of Malaysian institutions of higher learning / Zubir Azhar and Ibrahim Kamal Abdul Rahman

Managerial performance measures in management accounting practices of Malaysian institutions of higher learning / Zubir Azhar and Ibrahim Kamal Abdul Rahman

While attention has been paid to other industries exhibiting effective use of management accounting practices (MAPs) and performance measurement systems, Malaysian service industry in general and education sector in particular have received less. At its inception, this research examines the perform...

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Main Author: Azhar, Zubir
Format: Article
Language:English
Published: Accounting Research Institute (ARI) & Faculty of Accountancy 2009
Online Access:http://ir.uitm.edu.my/id/eprint/259/
http://ir.uitm.edu.my/id/eprint/259/1/AJ_ZUBIR%20AZHAR%20MAR%2009.pdf
id uitm-259
recordtype eprints
spelling uitm-2592017-08-25T03:23:16Z http://ir.uitm.edu.my/id/eprint/259/ Managerial performance measures in management accounting practices of Malaysian institutions of higher learning / Zubir Azhar and Ibrahim Kamal Abdul Rahman Azhar, Zubir While attention has been paid to other industries exhibiting effective use of management accounting practices (MAPs) and performance measurement systems, Malaysian service industry in general and education sector in particular have received less. At its inception, this research examines the performance of Institutions of Higher Learning (IHLs) in providing management accounting functions by way of looking at the relationship between the application of management accounting techniques (MATs) and the performance of managerial activities of IHLs. This takes into account the ramifications on two different sets of techniques used, i.e., traditional MATs (TMATs) and advanced MATs (AMATs). This study also identifies the relevant key performance indicators (KPIs) of IHLs as to determine the best practiced measures for tertiary institutions within the Malaysian context. Data are drawn from a survey among finance offices of both public and private IHLs of 32 responses. Findings indicate the use of performance measurement by in institutions of higher learning (IHLs) is pervasive, although survey respondents are less enthusiastic about measurement effectiveness. Study results show subtle distinctions between public IHLs and private IHLs in their use of performance measurements for management accounting functions. Research findings further indicate the eagerness of Malaysian IHLs in using KPIs as one of their MATs in order to obtain the benefits of best management accounting practices. Accounting Research Institute (ARI) & Faculty of Accountancy 2009-07 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/259/1/AJ_ZUBIR%20AZHAR%20MAR%2009.pdf Azhar, Zubir (2009) Managerial performance measures in management accounting practices of Malaysian institutions of higher learning / Zubir Azhar and Ibrahim Kamal Abdul Rahman. Malaysian Accounting Review, 8 (1). pp. 37-61. ISSN 1675-4077
repository_type Digital Repository
institution_category Local University
institution Universiti Teknologi MARA
building UiTM Institutional Repository
collection Online Access
language English
description While attention has been paid to other industries exhibiting effective use of management accounting practices (MAPs) and performance measurement systems, Malaysian service industry in general and education sector in particular have received less. At its inception, this research examines the performance of Institutions of Higher Learning (IHLs) in providing management accounting functions by way of looking at the relationship between the application of management accounting techniques (MATs) and the performance of managerial activities of IHLs. This takes into account the ramifications on two different sets of techniques used, i.e., traditional MATs (TMATs) and advanced MATs (AMATs). This study also identifies the relevant key performance indicators (KPIs) of IHLs as to determine the best practiced measures for tertiary institutions within the Malaysian context. Data are drawn from a survey among finance offices of both public and private IHLs of 32 responses. Findings indicate the use of performance measurement by in institutions of higher learning (IHLs) is pervasive, although survey respondents are less enthusiastic about measurement effectiveness. Study results show subtle distinctions between public IHLs and private IHLs in their use of performance measurements for management accounting functions. Research findings further indicate the eagerness of Malaysian IHLs in using KPIs as one of their MATs in order to obtain the benefits of best management accounting practices.
format Article
author Azhar, Zubir
spellingShingle Azhar, Zubir
Managerial performance measures in management accounting practices of Malaysian institutions of higher learning / Zubir Azhar and Ibrahim Kamal Abdul Rahman
author_facet Azhar, Zubir
author_sort Azhar, Zubir
title Managerial performance measures in management accounting practices of Malaysian institutions of higher learning / Zubir Azhar and Ibrahim Kamal Abdul Rahman
title_short Managerial performance measures in management accounting practices of Malaysian institutions of higher learning / Zubir Azhar and Ibrahim Kamal Abdul Rahman
title_full Managerial performance measures in management accounting practices of Malaysian institutions of higher learning / Zubir Azhar and Ibrahim Kamal Abdul Rahman
title_fullStr Managerial performance measures in management accounting practices of Malaysian institutions of higher learning / Zubir Azhar and Ibrahim Kamal Abdul Rahman
title_full_unstemmed Managerial performance measures in management accounting practices of Malaysian institutions of higher learning / Zubir Azhar and Ibrahim Kamal Abdul Rahman
title_sort managerial performance measures in management accounting practices of malaysian institutions of higher learning / zubir azhar and ibrahim kamal abdul rahman
publisher Accounting Research Institute (ARI) & Faculty of Accountancy
publishDate 2009
url http://ir.uitm.edu.my/id/eprint/259/
http://ir.uitm.edu.my/id/eprint/259/1/AJ_ZUBIR%20AZHAR%20MAR%2009.pdf
first_indexed 2023-09-18T22:44:20Z
last_indexed 2023-09-18T22:44:20Z
_version_ 1777417123428040704

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