Nik Herda Nik Abdullah

Enhancing the Governance of Government Linked Companies via Strategic Management Accounting Practices and Value Creation

Abstract Government Linked Companies (GLCs) are expected to achieve sustainable growth and improve their competitiveness in the global market. Value creation can be influenced by the alliance management capability which is a firms ability to manage several alliances effectively. A strong alliance management capability assists the firm to have an effective implementation of inter-organizational relationships that will benefit alliance partners. Meanwhile, strategic management accounting (SMA) practices consist of various techniques which can enhance value creation in organizations. This practice provides management accounting information used for competitive strategy, firm development, market changes, corporate strategic program, strategic implementation and strategic control. This paper aims to ascertain the mediating role of strategic management accounting (SMA) practices on the relationship between alliance management capability and firms’ value creation in Malaysian GLCs. This paper contribute by providing empirical review which enables the top management, management accountants and policy makers to review the implementation of SMA techniques in order to create firms value.

Cervical cancer screening after 50: near extinction?

OBJECTIVES The objectives of this study were to determine the prevalence and predictors of Pap smear screening among women aged 50 years and older. STUDY DESIGN This cross-sectional study was conducted at two large urban health centres in Selangor. A total of 515 women aged 50 and older were recruited. RESULTS The mean age of the respondents was 58.83±7.05, with a range of 50- 83 years. The prevalence of Pap smear screening was 39.22% (n=202). From the multivariate analysis, Pap smear screening was significantly associated with health care provider advice (adjusted odds ratio (AOR)=18.75; 95% CI=8.30, 42.37); tertiary (AOR=11.26; 95% CI=1.50, 84.68) and secondary education level (AOR=9.47; 95% CI=1.43, 62.84); use of contraception (AOR=2.90; 95% CI=1.48, 5.69); heart disease (AOR=0.22; 95% CI=0.05, 0.97); and worry about Pap smear results (AOR=0.20; 95% CI=0.09, 0.42). CONCLUSION The prevalence of Pap smear screening in the older women is unsatisfactory. Health care provider advice, education level, use of contraception, heart disease and worry about Pap smear results were predictors of undergoing Pap smear screening in this study population.