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2. Master Thesis / Tesis Master
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Title:	Strategic management accounting information, knowledge management and performance of private hospitals in Malaysia
Authors:	Bahaa Aldeen Hussein Mohammed (P71276)
Supervisor:	Ruhanita Maelah, Assoc. Prof. Dr.
Keywords:	Hospitals -- Accounting Hospitals Proprietary -- Malaysia Universiti Kebangsaan Malaysia -- Dissertations Dissertations, Academic -- Malaysia
Issue Date:	15-Dec-2017
Description:	The competitiveness of the healthcare sector in Malaysia is clearly increasing. Strategic Management Accounting (SMA) information and Knowledge Management (KM) play an important role in managing the competitive advantage of the organization. SMA information is one of the main management accounting practices that is characterized by being external, future-focused, qualitative in nature, and is used by organizations for their strategic pursuit. KM is defined as a systematic process to discover, select, collect, share, and communicate knowledge from employees . The objectives of this study are to examine the relationship between SMA information, KM, and the performance of Malaysian private hospitals, and to determine the extent of SMA information and KM usage. On these arguments, a research framework is developed based on the Resource-Based View (RBV) theory. SMA information is expected to have a significant effect on the performance of Malaysian private hospitals, while KM is expected to mediate the relationship between SMA information and performance. Four hypotheses are developed to explain the relationship between the variables. A survey is employed using private hospitals as the sample. Data were collected by self-administered printed questionnaires. Responses from 95 Malaysian private hospitals were analysed using Partial Least Squares (PLS) 3.0. The findings indicate that SMA information (competitor information analysis, customer information analysis, and product-related information analysis) has a significant positive effect on performance, and that KM partially mediates the relationship between SMA information and performance. The findings also show that Malaysian private hospitals moderately use SMA information and KM. This study contributes to the line of literature in SMA information and KM in the healthcare sector. The findings of this study can be used by managers to improve SMA information and KM to achieve competitive advantage,“Certification of Master's/Doctoral Thesis” is not available,Master of Accounting
Pages:	139
Call Number:	HF5686.H7M833 2017 tesis
Publisher:	UKM, Bangi
Appears in Collections:	Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan

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