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http://hdl.handle.net/123456789/25128
Title: | Strategic management accounting practice as a mediating role between strategy formation capability and value creation |
Authors: | Abdullah, N.H.N. Said, J. Rahman, I.K.A. Tuan Mat, T.Z. UniKL BiS |
Keywords: | Dynamic capabilities Government linked companies Strategic management accounting Strategy formation capability Value creation |
Issue Date: | 2020 |
Publisher: | Primrose Hall Publishing Group |
Citation: | Abdullah, N. H. N., Said, J., Rahman, I. K. A., & Tuan Mat, T. Z. (2020). Strategic management accounting practice as a mediating role between strategy formation capability and value creation. International Journal of Innovation, Creativity and Change, 10(11), 405–429. |
Abstract: | The purpose of this paper is to investigate the effectiveness of strategic management accounting practices (SMA) in enhancing the relationship between strategy formation capability and value creation in Malaysian Government Linked Companies (GLCs). At present, studies that emphasise the role of SMA practices in stimulating value creation is not widely obtainable. By using structural equation modelling and data collected from a sample of 215 questionnaires, the findings revealed that strategic management accounting practices play a significant role in mediating the relationship between strategy formation capability and value creation. This research extends the growing body of literature about SMA practices, value creation and strategy formation capability. The results will pave the way towards enhancing the understanding of successful SMA practices in Malaysian GLCs, which provides evidence on how to significantly improve value creation through the adoption of SMA techniques that improve competitiveness in the industry, business sustainability, and secure long-term performance. |
Description: | This article is index by Scopus |
URI: | http://hdl.handle.net/123456789/25128 |
ISSN: | 22011315 |
Appears in Collections: | Journal Articles |
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