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https://ptsldigital.ukm.my/jspui/handle/123456789/475876| Title: | Mediating role of innovation in the relationship between contemporary management accounting practices and organizational performance of Malaysia service organizations |
| Authors: | Marwan Assim (P89639) |
| Supervisor: | Ruhanita Maelah, Assoc. Prof. Dr. |
| Keywords: | Managerial accounting Accounting Universiti Kebangsaan Malaysia -- Dissertations Dissertations, Academic -- Malaysia |
| Issue Date: | 21-Jan-2022 |
| Description: | The purpose of this study is to examine the relationship between contemporary management accounting practices (CMAP) and organizational performance (OP) of service companies in Malaysia. Based on the resource-based view, this study proposed that the contemporary management accounting practices (CMAP) such as decision support system (DSS), balanced scorecard (BSC), and total quality management (TQM) will have a direct effect on innovation and the organizational performance of service companies. Innovation is proposed as a mediating variable between CMAP and OP. The population of this study includes all the service listed companies and large scale non-listed companies. Random sampling techniques is deployed and a total of 139 usable responses were collected through survey using questionnaire. The data was analyzed using Statistical Package of Social Science (SPSS) and Smart Partial Least Square (Smart PLS). The findings showed that Malaysian service companies deploy moderate CMAP and innovation. The findings also showed that CMAP has a positive and significant effect on innovation and OP. The components of CMAP such as DSS, BSC and TQM have positive and significant effects on OP. The findings also showed that innovation partially mediated the effect of CMAP on OP. Service companies in Malaysia are recommended to focus more on deploying the CMAP techniques to improve their competitiveness. The TQM practices are critical for these companies to enhance the overall quality of offering. In addition, innovation is important for companies to achieve competitive advantage and improve the organizational performance. The study contributed to the literature of CMAP, innovation, and organizational performance in the context of service sector in emerging economies.,Master of Accounting |
| Pages: | 97 |
| Call Number: | HF5657.4.A837 2021 tesis |
| Publisher: | UKM, Bangi |
| Appears in Collections: | Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Mediating role of innovation in the relationship between contemporary management accounting practice and organizational performance.pdf Restricted Access | Full-text | 1.12 MB | Adobe PDF |  View/Open |
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