Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.]

This paper examined the combined effect of perceived usefulness of Management Accounting System (MAS), budgetary participation and individual accountability on managerial performance. The data was collected using questionnaires addressed to 78 officers from five local authorities. The findings did n...

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Bibliographic Details
Main Authors: Syed Abd Hamid, Sharifah Fadzlon (Author), Mohd Sanusi, Zuraidah (Author), Sulaiman, Latipah (Author), Mohamad, Nafsiah (Author)
Format: Book
Published: Institute of Research, Development and Commercialization (IRDC), 2006.
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100 1 0 |a Syed Abd Hamid, Sharifah Fadzlon  |e author 
700 1 0 |a Mohd Sanusi, Zuraidah  |e author 
700 1 0 |a Sulaiman, Latipah  |e author 
700 1 0 |a Mohamad, Nafsiah  |e author 
245 0 0 |a Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority / Sharifah Fadzlon Syed Abd Hamid ... [et al.] 
260 |b Institute of Research, Development and Commercialization (IRDC),   |c 2006. 
500 |a https://ir.uitm.edu.my/id/eprint/13012/2/13012.pdf 
520 |a This paper examined the combined effect of perceived usefulness of Management Accounting System (MAS), budgetary participation and individual accountability on managerial performance. The data was collected using questionnaires addressed to 78 officers from five local authorities. The findings did not support the direct, effect of perceived usefulness of MAS on managerial performance. However, 'the findings revealed that high level of budgetary participation significantly influenced high level managerial performance. Similarly, the results also showed that high perceived level of individual accountability significantly influenced managerial performance. 
546 |a en 
690 |a Performance standards 
690 |a Malaysia 
690 |a Financial management. Business finance. Corporation finance 
655 7 |a Article  |2 local 
655 7 |a PeerReviewed  |2 local 
787 0 |n https://ir.uitm.edu.my/id/eprint/13012/ 
787 0 |n https://smrj.uitm.edu.my/ 
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