1. UKM Learning and Research Repository
2. Master Thesis / Tesis Master
3. Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan

Title:	Managing attrition in finance and accounting shared services industry in Malaysia
Authors:	Maryam Eslami (P57188)
Supervisor:	Aini Aman, Ass. Prof. Dr.
Keywords:	Universiti Kebangsaan Malaysia -- Dissertations Dissertations Academic -- Malaysia Finance Accounting Shared services (Management)
Issue Date:	10-Apr-2014
Description:	Despite the perception that Finance and Accounting (F&A) shared services could save costs, there are a number of risks that prevent F&A shared services from maintaining low cost operations. The main objective of this study is to understand issues in managing attrition in F&A shared services industry. In order to understand how firms manage attrition, institutional theory is employed. This study draws on qualitative research undertaken with two focus groups and in-depth individual interviews with former Chief Financial Officer, Controller, and Accounting Manager in an organisation within F&A shared services industry in Malaysia. Data collection was undertaken using a triangulation approach including focus groups, interviews, documents, and observations. A comprehensive theoretical framework was developed from the data analysis and related literature, drawing on Kshetri's (2007) institutional framework. This study highlights regulative, normative, and cognitive institutions as three main elements in managing attrition in F&A shared services industry. The findings show that labour laws, specifically, those relating to hiring and remuneration could further assist firms in managing attrition. Apart from that, industry associations and the education system could assist F&A shared services to attract talent and retain employees in their firms through various programs. Culture compatibility and adaptations are important elements in managing attrition. Theoretically, this study enhances the understanding of managing attrition in F&A shared services industry by adopting the institutional theory. Practically, this study suggests that F&A shared services should consider institutional elements to manage attrition and maintain low cost and effective operations. For instance, firms can enforce notice period in employee's contracts. Methodologically, this study uses focus group as main source of data collection to understand managing attrition,Certification of Master's/Doctoral Thesis" is not available
Pages:	163
Call Number:	HD62.13.E844 2014 tesis
Publisher:	UKM, Bangi
Appears in Collections:	Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.