e-journal

Management accounting systems,enterprise risk management and organizational performance in financial institutions

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Purpose – The purpose of this paper is to examine the linkages between management accounting
systems (MAS), enterprise risk management (ERM) and organizational performance by examining
MAS information characteristics that match ERM implementation and joint effects of MAS and ERM
on organizational performance.
Design/methodology/approach – The research method involved administering a questionnaire
to 106 financial institutions (FIs) in Malaysia. The respondents were chief financial officers or staff
members holding the most senior positions in the finance department of the institutions.
Findings – The significant findings on the association between ERM andMAS show that implementation
of ERM requires the use of sophisticated MAS information. ERM and MAS complement each other as both
are integral to decision making, planning and control in an organization. The finding also substantiates
the important role of ERM in enhancing non-financial performance.
Research limitations/implications – This study covered only MAS as part of sub-control systems in
an organization. Future studies could investigate the link between a more comprehensive management
accounting and control system and ERM. Furthermore, this study used perceptual measures of MAS,
ERM and organizational performance. Practical implications – The regulating body should promote best management practices of sophisticated MAS and ERM among FIs as these practices will create competitive advantage as well as help those institutions comply with regulations. Originality/value – This study has contributed to the body of knowledge on the linkages between MAS, risk management system and organizational performance.

Keywords Management accounting, Financial institutions, Organizational performance,Enterprise risk management

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Informasi Detail

Judul Seri

Asian Review of Accounting

No. Panggil

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Penerbit

: Emeral Group., 2014

Deskripsi Fisik

Asian Review of Accounting Vol. 22 No. 2, 2014 pp. 128-144

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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