This study examines organisational capabilities as a potential mediator in the link between SPMS use and organisational competitive advantage. The data was collected using a mail survey to top management of listed companies in Malaysia. The results show that SPMS makes a significant contribution with organisational competitive advantage and capabilities. However, diagnostic use is not significantly associated with organisational capabilities. The findings contribute to the body of knowledge by showing the role of SPMS from the perspective of the resource-based view theory and levers of control framework. The findings acknowledge that SPMS can be an indirect source for competitive advantage through its ability to enhance organisational capabilities.
In the early days, the main purpose of public sector accounting was to demonstrate the legal and contractual provision of the government. It acts as the trustee to protect and manage public moneys and discharge accountability. Fund Accounting is used and defined as the rational resource to serve as a reliable control technique for those purposes. However, developments in governmental activities in recent years have raised concerns over whether the cash basis of accounting is sufficient and whether fund accounting is still relevant for present government accounting and financial reporting in the accrual accounting environment. Thus, the main objective of this paper is to provide an extensive review of literature for current developments in governmental fund accounting. The findings of this study, through extensive literature review, shall contribute to the empirical study to be conducted in order to support the revised fund accounting model for the Federal Government in Malaysia. This is done to achieve the control mechanisms of resource management and performance evaluation. Keywords: Government Funds, Fund Accounting, Accrual Accounting, Federal Government, Malaysia
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