Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue

The Federal Government of Malaysia is committed in strengthening long-term fiscal stability and enhancing sustainable revenue collection. Thereby, an effective implementation of risk management is necessary to enable the government in identifying the risk and taking the appropriate mitigation action...

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Main Author: Ahmad Shukri, Abdul Gani
Format: Thesis
Language:English
English
Published: 2021
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Online Access:https://etd.uum.edu.my/9459/1/s95441_01.pdf
https://etd.uum.edu.my/9459/2/permission%20to%20deposit.pdf
https://etd.uum.edu.my/9459/
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spelling my.uum.etd.94592022-06-07T01:05:21Z https://etd.uum.edu.my/9459/ Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue Ahmad Shukri, Abdul Gani HD61 Risk Management HF5601-5689 Accounting The Federal Government of Malaysia is committed in strengthening long-term fiscal stability and enhancing sustainable revenue collection. Thereby, an effective implementation of risk management is necessary to enable the government in identifying the risk and taking the appropriate mitigation actions including looking into the management accounting system to achieve the targeted revenue. Therefore, this study employed the contingency theory in explaining the relationship between risk management practices and MAS, and their combined effects on organisational performance i.e. revenue collection at five main revenue collecting agencies in Malaysia. This study involves the five main revenue collecting agencies for the Federal Government of Malaysia, namely the Inland Revenue Board of Malaysia, Royal Malaysian Customs Department, Immigration Department of Malaysia, Road Transport Department Malaysia, and Royal Malaysian Police. By applying quantitative research method, 248 a survey questionnaire was distributed to staff members in the accounts, finance, and revenue collection departments of these five agencies, with a response rate of 65 percent. The results indicated that risk management practices are positively and significantly related to MAS information in broad scope, timely, integrated, and aggregated. The findings further revealed that the budgetary MAS characteristics of budget participation, budget emphasis, budget target difficulties, and budget slack had a positive and significant correlation with risk management practices. The results of moderated multiple regression confirmed that the interaction of budget participation and budget emphasis with risk management practices would enhance public sector organisational performance. The findings of this study strengthen the evidence of risk management practices in the public sector context and their linkages with MAS and organisational performance. 2021 Thesis NonPeerReviewed text en https://etd.uum.edu.my/9459/1/s95441_01.pdf text en https://etd.uum.edu.my/9459/2/permission%20to%20deposit.pdf Ahmad Shukri, Abdul Gani (2021) Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue. Doctoral thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HD61 Risk Management
HF5601-5689 Accounting
spellingShingle HD61 Risk Management
HF5601-5689 Accounting
Ahmad Shukri, Abdul Gani
Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue
description The Federal Government of Malaysia is committed in strengthening long-term fiscal stability and enhancing sustainable revenue collection. Thereby, an effective implementation of risk management is necessary to enable the government in identifying the risk and taking the appropriate mitigation actions including looking into the management accounting system to achieve the targeted revenue. Therefore, this study employed the contingency theory in explaining the relationship between risk management practices and MAS, and their combined effects on organisational performance i.e. revenue collection at five main revenue collecting agencies in Malaysia. This study involves the five main revenue collecting agencies for the Federal Government of Malaysia, namely the Inland Revenue Board of Malaysia, Royal Malaysian Customs Department, Immigration Department of Malaysia, Road Transport Department Malaysia, and Royal Malaysian Police. By applying quantitative research method, 248 a survey questionnaire was distributed to staff members in the accounts, finance, and revenue collection departments of these five agencies, with a response rate of 65 percent. The results indicated that risk management practices are positively and significantly related to MAS information in broad scope, timely, integrated, and aggregated. The findings further revealed that the budgetary MAS characteristics of budget participation, budget emphasis, budget target difficulties, and budget slack had a positive and significant correlation with risk management practices. The results of moderated multiple regression confirmed that the interaction of budget participation and budget emphasis with risk management practices would enhance public sector organisational performance. The findings of this study strengthen the evidence of risk management practices in the public sector context and their linkages with MAS and organisational performance.
format Thesis
author Ahmad Shukri, Abdul Gani
author_facet Ahmad Shukri, Abdul Gani
author_sort Ahmad Shukri, Abdul Gani
title Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue
title_short Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue
title_full Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue
title_fullStr Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue
title_full_unstemmed Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue
title_sort main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue
publishDate 2021
url https://etd.uum.edu.my/9459/1/s95441_01.pdf
https://etd.uum.edu.my/9459/2/permission%20to%20deposit.pdf
https://etd.uum.edu.my/9459/
_version_ 1735388997476155392
score 13.211869