Contemporary Management Accounting Practices and Managerial Performance Amongst the Malaysian Co-operatives Sector

Janudin, Sharul Effendy; Halim, Hazianti Abdul; Habidin, Nurul Fadly; Hanif, Farahaini Mohd

doi:10.5430/rwe.v10n5p129

Cited by 3 publications

(1 citation statement)

References 27 publications

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“…The sample size generated by the software was 85 cases. The previous survey on cooperative performance in Malaysia implied response rate between 40% to 80% (Hafizah Hammad Ahmad Khan et al, 2016;Janudin et al, 2019;Yacob et al, 2018). Thus, with the estimates of 40% as anticipated response rate, the sample size to meet a minimum sample size of 85 should be about 212.…”

Section: Methodsmentioning

confidence: 99%

Investigating Sustainability-oriented Practices in Malaysian Oil Palm Cooperatives: A Construct Validation Method Using Confirmatory Composite Analysis

Zakaria¹,

Rahim²,

Aman³

2021

IJARBSS

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Sustainability-oriented Practices (SOP) is a novel theme in the developing countries, particularly in the context of oil palm cooperatives. However, limited knowledge is observed about the achievements of sustainability agenda in oil palm cooperatives. Oil palm cooperatives are democratically controlled and voluntarily member-owned business to assist smallholders in managing their oil palm farms. This study concentrates on oil palm cooperatives because of the numerous sustainability conundrums, such as deforestation, and biodiversity endangerment, associated with this sector, and the dearth of the holistic SOP that applies to the smallholders to mitigate these issues. Consequently, the hierarchical component model of SOP is not properly proven, and this warrants the crucial need for a comprehensive method and homogenous classification of measures. This study aims to estimate and validate the SOP of oil palm cooperatives by confirming SOP as a higher-order component in the context of the Malaysian palm oil sector. Data was obtained from 185 board members of the oil palm cooperatives. Consequently, this data was analysed using confirmatory composite analysis (CCA) following a visible trend in applying partial least squares structural equation modelling (PLS-SEM). Substantial results were drawn from the CCA, therefore justifying the higher-order component of SOP. The first and second level reliability and validity assessment revealed that oil palm cooperatives implemented SOP, with varying levels of consideration to social, economic, and environmental dimensions. Environmental dimension emerged as the least critical, while the social dimension is the most prioritised. This study contributes to the sustainability, cooperative, and palm oil sector literature by presenting the earliest studies of its kind that focus on sustainability of oil palm cooperatives using a hierarchical component model. This study shed new light on the phenomena of sustainability orientation that portrays SOP as pertinent to enhance the resilience of the oil palm cooperatives.

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Section: Methodsmentioning

confidence: 99%

Investigating Sustainability-oriented Practices in Malaysian Oil Palm Cooperatives: A Construct Validation Method Using Confirmatory Composite Analysis

Zakaria¹,

Rahim²,

Aman³

2021

IJARBSS

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Extended balanced scorecard approach for evaluating the performance of Iraqi construction companies

Nory,

Muhsin

2024

PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON RESEARCH ADVANCES IN ENGINEERING AND TECHNOLOGY - ITechCET 2022

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The level of sophistication of management accounting practices: A case of the developing economy

Benelifa,

Salem

2023

CGSR

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This study aims to identify the extent to which management accounting practices (MAPs) are used in the Tunisian context. To achieve this goal, the research is based on semi-structured interviews with 192 Tunisian small and medium-sized enterprises (SMEs). We used descriptive statistics to interpret our results. The International Federation of Accountants (IFAC) model was then applied to analyze the evolution stage of MAPs. This inquiry highlights the traditional practices as the most used ones. Sophisticated or more advanced practices remain an exception as in all developed countries. The limit of our research is that it is interested only in the industrial sector; other sectors have their own specific problems and require separate in depth studies. The expectations of this study are the enrichment of the limited literature on MAPs at the scale of developing countries in the broad sense and Arab countries in a more specific context. The originality of this study is that it examines the level of sophistication of MAPs in the Tunisian context, using a set of MAPs (38 practices) instead of focusing on a singular number of practices. It is also the first analysis to determine its level in Tunisian enterprises using the IFAC model.

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Contemporary Management Accounting Practices and Managerial Performance Amongst the Malaysian Co-operatives Sector

Cited by 3 publications

References 27 publications

Investigating Sustainability-oriented Practices in Malaysian Oil Palm Cooperatives: A Construct Validation Method Using Confirmatory Composite Analysis

Investigating Sustainability-oriented Practices in Malaysian Oil Palm Cooperatives: A Construct Validation Method Using Confirmatory Composite Analysis

Extended balanced scorecard approach for evaluating the performance of Iraqi construction companies

The level of sophistication of management accounting practices: A case of the developing economy

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