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Credible and well-functioning governance is crucial for the value creation of firms. Recently, private sectors have undergone substantial changes by focusing on good governance as a tool to enhance value, reputation, and image. The primary features of firms with good governance include greater emphasis on accountability practices, proper implementation of a corporate integrity system, and sound internal controls in place to avoid risk and to ensure policy and procedures that are complied. Government Linked Companies (GLCs) as the backbone of the Malaysian government have been harshly criticised for not being able to create value(s) despite receiving high priority in the process of getting government projects. Therefore, this study aims to examine the role of good governance systems, which are reflected through accountability systems, corporate integrity systems, and internal control systems towards value creation of Malaysian GLCs. This study collected primary data based on a set of questionnaire survey among 100 GLCs in Malaysia. Based on the regression analysis, this study found that corporate integrity systems and internal control systems were vital elements in ensuring value creation in GLCs.

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Balanced Scorecard (BSC) is a well-known performance measurement tools and some researchers have highlighted its relevance to Institutions of Higher Learning (IHL). In order to response to the globalization phenomenon today, IHL must adopt the most suitable tool such as Performance Measurement System (PMS) in assessing academicians’ performance. The adoption of Strategic Performance Measurement System (SPMS), proven to realize significant cost saving, improve personal satisfactions and enhance organizational performances based on previous studies. Therefore, the objective of this paper is to determine the relationship between leadership, communication and academic qualification towards the adoption of BSC. Data were collected quantitatively through a survey questionnaire with the usable response rate of 78.57%. The descriptive results of this study revealed that the majority of academicians’ extensively agrees that the measurement used in the BSC are effective in assessing academicians’ performances. This finding also reveals that leadership, communication and academic qualification were significantly influenced the adoption of BSC. The findings from this study have advanced the literature on BSC especially in the education sector. It also provides a better understanding of BSC as the performance measurement tool in assessing academicians’ performance.

Purpose: This study discovered how the government agencies in responding to the accounting for HA, particularly the valuation and disclosure aspect of it. Methodology: This study adopted a semi-structured face-to-face interview for data collection. Two government departments were identified as these departments have unique, special, and rare assets as compared to other government departments. Main Results: Their perspective towards accounting for HA revealed that they were ready for HA valuation and in the process to recognize and value their HA. On top of that, policymakers needed to provide clear accounting guidelines and strengthen the recognition and measurement process, as well as the disclosure part of HA. Other factors, such as lack of technical knowledge and understanding among the factors could lead to the distortion of the accounting process. The agencies perceived that recognizing HA and disclosing it is important for public knowledge and the exposure towards the valuable national HA. Implications: The finding of this study contributed to the existing literature on HA and could be the guideline to policymakers and preparers of public sector financial statements.