Enhancing the Governance of Government Linked Companies via Strategic Management Accounting Practices and Value Creation

Nik Herda Nik Abdullah · Jamaliah Said

26 citations0/0 files storedProcedia Economics and Finance

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Accounting and Organizational Management Financial Reporting and Valuation Research Corporate Governance and Management

Abstract

Government Linked Companies (GLCs) are expected to achieve sustainable growth and improve their competitiveness in the global market. Value creation can be influenced by the alliance management capability which is a firm's ability to manage several alliances effectively. A strong alliance management capability assists the firm to have an effective implementation of inter-organizational relationships that will benefit alliance partners. Meanwhile, strategic management accounting (SMA) practices consist of various techniques which can enhance value creation in organizations. This practice provides management accounting information used for competitive strategy, firm development, market changes, corporate strategic program, strategic implementation and strategic control. This paper aims to ascertain the mediating role of strategic management accounting (SMA) practices on the relationship between alliance management capability and firms’ value creation in Malaysian GLCs. This paper contribute by providing empirical review which enables the top management, management accountants and policy makers to review the implementation of SMA techniques in order to create firm's value.

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References

1998Social Capital, Intellectual Capital, and the Organizational Advantage 1991Competition for competence and interpartner learning within international strategic alliances 2007Dynamic Capabilities: Understanding Strategic Change in Organizations 2004Co‐creating unique value with customers 1993From value chain to value constellation: designing interactive strategy.1992Competition, cooperation, and innovation 2013On the contingent value of dynamic capabilities for competitive advantage: The nonlinear moderating effect of environmental dynamism 1991Interfirm Diversity, Organizational Learning, and Longevity in Global Strategic Alliances

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2020Outcomes of interaction between organizational characteristics and management accounting practice on corporate sustainability: the global management accounting principles (GMAP) approach 2020Strategy-related factors moderating the fit between management accounting practice sophistication and organisational effectiveness: the Global Management Accounting Principles (GMAP) perspective

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