Citation

Choong, Keng Seong (2019) Moderating role of MAS timeliness on the relationship between managers' budgeting practices and their performance. Other thesis, Multimedia University.

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Abstract

Budgetary planning is one of the important tools performed in organisations today for management control. It plays the important role of ensuring appropriation of resources to the right place and helps firm to achieve its mission and vision. In this study, the influence of budgetary practices collectively on managerial performance in Malaysian government-linked corporations was examined collectively. Previous studies have generally focused on individual practices in managerial performance. Five budgetary practices, namely, managerial participation, tight budgetary control, goal setting, management accounting system (MAS), and fair budgetary procedures and implementation are included in the study. This study is different from previous studies as it examined the influence of multiple budgetary practices on performance with moderation effect of MAS dimension of information timeliness. A total of 153 usable responses from Malaysian GLCs, which are companies that are commercially inclined and in which the Malaysian government has direct controlling stake were used for data analysis. Partial least squares (PLS) research technique was employed in data analysis. The results of this study revealed that out of the five budgetary practices, only MAS integration improved managerial performance of Malaysian GLCs. The finding suggests that providing integrated information from other departments of the organisation to the managers may be beneficial to Malaysian GLCs. Although the MAS dimension of information timeliness was found to be significant moderator between MAS aggregation and managerial performance, the two had insignificant relationship. The findings of this study suggest the importance of business intelligence in today’s business environment particularly to Malaysian GLCs. A limitation of the current study is that the findings may not be generalised to other countries that have different cultural characteristics. Future study may look into carrying out a comparison study between GLCs and non-GLCs in Malaysia.

Item Type:	Thesis (Other)
Additional Information:	Call No.: HF5679 .C46 2019
Uncontrolled Keywords:	Accounting—Data processing
Subjects:	H Social Sciences > HF Commerce > HF5001-6182 Business > HF5601-5689 Accounting. Bookkeeping
Divisions:	Faculty of Management (FOM)
Depositing User:	Ms Nurul Iqtiani Ahmad
Date Deposited:	30 Sep 2025 09:41
Last Modified:	30 Sep 2025 09:41
URII:	http://shdl.mmu.edu.my/id/eprint/14632

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