文章基本信息

标题：The adoption of performance measures and management accounting system in enhancing managerial performance in Malaysian local government
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作者：Badariah Haji Din ; Muzafar Shah Habibullah
期刊名称：Geografia : Malaysian Journal of Society and Space
电子版ISSN：2180-2491
出版年度：2015
卷号：11
期号：13
页码：24-35
出版社：Universiti Kebangsaan Malaysia
摘要：In many organizations, different performance measures were employed to assess different aspects o f managers' performance. Some of the measures were yet to be developed, some developed but only in a very selective way, and some already presented but not adopted or only partly used. At the same time, management accounting systems might have the potential and capab ility of providing necessary information for planning, decision mak ing and motivating managers' performance. Hence, this study examined the effect of the adoption of performance measures and management accounting system in enhancing the managers' performance in Malaysian local government. The data were collected through a questio nnaire survey of 131 heads of departments in Malaysian local government. A structural equation modelling technique was utilised to examine the mediating effects of performance measures and management accounting system on the relationship between budgetary participation and managerial performance through a path analysis. The findings showed that the adoption of performance measures and management accounting system had strengthened the relationship between budget participation and managerial performan ce. The findings pointed to the practical relevance of the performance measures and management accounting system to the current management setting of government organizations.
关键词：budget participation; Malaysian local government; manager s; management accounting system; managerial performance; structural equation modelling