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Study on use of management accounting techniques in local governments : A case of Perlis, Kedah and Penang


Ramli, Sohimi (2006) Study on use of management accounting techniques in local governments : A case of Perlis, Kedah and Penang. Project Report. Universiti Utara Malaysia. (Unpublished)

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Abstract

The objectives of this exploratory research are to examine the current situation in the use of traditional and modern management accounting techniques in local governments.Fourteen local governments in Perlis, Kedah and Penang were sent questionnaires.Literature reviews suggest that there is lack of research in this area being done in Malaysian local governments.Local researchers such as Sulaiman et al. concentrated more on private and public sectors.These two sectors are more advanced compared to local governments in terms of management accounting uses. Foreign researches concluded that the uses of these techniques are slowly being adopted in their local governments.If the western countries experience can be an indication of trends in local government then this would portent to our own local governments’ experience.The results obtained from the questionnaires and interviews indicate that the level of advancement fell short of such expectation.This is especially true for district councils. The city councils are more advanced in the use of traditional management accounting techniques and in the use of modern management accounting techniques.Operating under the government controlled environment there seemed to be little incentives by the local governments to migrate to more modern management accounting techniques.

Item Type: Monograph (Project Report)
Additional Information: Kod S/O: 11594
Uncontrolled Keywords: management accounting, local government, public sectors, local councils, techniques
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: College of Business
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 12 Jun 2013 01:14
Last Modified: 10 Jul 2014 01:44
URI: http://repo.uum.edu.my/id/eprint/7729

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