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.]

• Main Authors: Syed Abd Hamid, Sharifah Fadzlon, Mohd Sanusi, Zuraidah, Sulaiman, Latipah, Mohamad, Nafsiah
• Format: Article
• Language: English
• Published: Institute of Research, Development and Commercialization (IRDC) 2006
• Subjects: Performance standards; Malaysia; Financial management. Business finance. Corporation finance
• Online Access: https://ir.uitm.edu.my/id/eprint/13012/2/13012.pdf; https://ir.uitm.edu.my/id/eprint/13012/; https://smrj.uitm.edu.my/

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...