Purpose-It is a general belief that using the right strategy for supplier selection and management will ensure the right suppliers who will adequately support the manufacturer to be flexible enough to meet customers' needs are engaged. Yet, there is little empirical evidence to support this view, especially in Malaysia. This paper attempts to fill this need by examining the impact of supplier selection and management strategies on manufacturing flexibility (such as product flexibility, launch flexibility, and volume flexibility). Design/methodology/approach-The population for this study consists of manufacturing firms in the semiconductor industry in Malaysia listed in the Penang Development Corporation's directory. Questionnaire was used and each of the 120 companies listed in the sampling frame was sent a copy, out of which 100 copies were collected back. However, only 92 copies were usable. Data were analysed using the multiple regression model. Findings-It was found that the selection of supplier based on technology is important for the manufacturer whose focus is on product and launch flexibility. However, quality becomes strategically important when the manufacturer is focusing on volume flexibility. Inventory management and technology roadmap are very important supplier management strategies with robust influence on all three forms of manufacturing flexibilities, namely product flexibility, launch flexibility, and volume flexibility. In sum, the manufacturer needs to understand clearly which flexibility of its operation is required, and then adopt a working supplier selection and management strategy. Originality/value-This research is new and beneficial to manufacturers and suppliers in the semiconductor sector.

The current research investigates the impact of persona‐system characteristics, technical backing, and computing skill on information systems (IS) usage by Malaysian small and medium firms (SMF) using the TAM. The study hypothesizes that persona‐system characteristics (such as perceived usefulness and perceived ease of use) and usage of systems will be greater when there is greater computing skill and strong technical backing. A total of 177 firms responded to the survey and the results show that there is a positive relationship between computing skill and technical backing on one hand and IS usage directly, and indirectly via perceived usefulness and ease of use on the other. Usage is influenced directly by usefulness and indirectly (via usefulness) by ease of use. These findings are particularly crucial to system designers and vendors targeting SMF, as well as, to information systems management in SMF. Important theoretical and practical implications are discussed.

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Purpose -Two main objectives and they are: to determine whether the internal audit department of the companies listed in the Bursa Malaysia complies with the Standards for the Professional Practice of Internal Auditors IIA (2000); and, to determine whether compliance to SPPIA will affect the quality of the internal control system of the company. Design/methodology/approach -Two sets of questionnaires were used in the study. Internal auditing practices was measured by the items listed in the SPPIA and the internal control was measured by means of the statement on internal control: guidance for directors of public listed companies. The population used in this study was all the companies listed in the Bursa Malaysia in 2001. This study used both descriptive and inferential analyses. Findings -It was found that management of internal audit department, professional proficiency, objectivity and review significantly influence the monitoring aspect of the internal control system. Scope of work and performance of audit work significantly influences the information and communication aspect of the internal control system while performance of audit work, professional proficiency and objectivity significantly influence the control environment aspect of the internal control system. The study also shows that management of internal audit department, performance of audit work, audit program and audit reporting significantly influences the risk assessment aspect of the internal control system. Lastly, performance of audit work and audit reporting significantly influences the control activities aspect of the internal control system. Research limitations/implications -The research has contributed to the agency theory with respect to the bonding costs that management has to pay to the internal auditors for the best interest of the principals of the companies. Another important implication pertains to the extent of the internal auditing practices among internal auditors in Malaysian public listed companies. Research has also shown that the compliance with internal auditing practices partially influence certain aspects of the quality of the internal control system. Originality/value -This is the first empirical study that has linked the compliance of the internal auditing function to the SPPIA and its effect on the internal control system.