Suzana Sulaiman

Performance Measurement and Balanced Scorecard Implementation: Case Evidence of a Government-linked Company

Abstract The Balanced Scorecard (BSC), an iconic strategic performance management tool, is well received by many organisations worldwide; however some Malaysian organisations have not really implemented it. The present study was carried out to examine the use of the BSC to achieve desired transformation, the role of management accountants and the critical factors for the successful implementation of the BSC model in a selected Malaysian government-linked company (GLC). An in- depth case study method was adopted and data was collected from multiple sources of evidence which enabled the corroboration of facts. The findings revealed that management accountants played crucial and multiple roles in BSCs implementation and will advance knowledge to successfully implement a management accounting innovation within the local context.

Factors Driving Change in Management Accounting Practices: Malaysian Survey Evidence

Using survey questionnaire, this study aims to examine changes in management accounting practices, specifically management accountants’ roles, and tools and techniques adopted over specified periods within companies in Malaysia. Factors driving those changes were also investigated. The findings revealed that the management accountant’s role has expanded beyond its conventional boundary. In addition, the changes in management accountants’ roles and the tools and techniques used can be attributed to the factors driving the change. It was apparent that the most important factors that caused the change were core competency aims, changing work patterns/attitudes and broader scope of accountability. Thus, top management can exhibit substantial confidence in enhancing business performance that can be made by a better understanding of the change drivers, empowering management accountants, and adopting innovative techniques.

Challenges Faced by Management Accountants in the 21st Century

Abstract Management accountant in the twentieth centuries is no longer a traditional ‘bean counting’, but now has to become a ‘hybrid accountant’ within an organization. They are now facing intense challenges and are expected to adapt with rapid changes in business environment. Companies demand for more proactive management accountants, who are now expecting to become part of management and ready to accept exciting challenges ahead. This paper discusses issues on environmental and organizational factors, which are believed to be the major contributor to the key challenges faced by management accountant nowadays. A conceptual framework was developed which forms the relationship between management accountants’ roles, tasks and factors driving to the changes that leads to challenges faced by management accountants in the 21st century.

Applying Total Quality Management Cost Model in Drug Intervention Programme

Total Quality Management has been applied widely in the business sector in particular to assess the impact of continuous quality in the day to day operation. The emphasis was more on preventive than cure. Many government sectors in Malaysia are moving towards adopting this concept to ensure that quality product and services are delivered to their customers. In this paper, the researcher introduces the concept of TQM to cost drug intervention programme in particular the Needle and Syringe Exchange Programme (NSEP), conducted in Kota Bharu, Kelantan, Malaysia. The paper also measures the effectiveness of the activities using the concept of 4Cs. The framework has never been used before to cost and at the same time determine the effectiveness of harm reduction programme. The result demonstrated that the NSEP is cost effective in preventing the spreading of HIV virus through needle-syringe sharing. It also reveals the importance of creating awareness among the public about the programme and the benefits of such programme. The research findings will better promote the programme to the government so that a larger investment would be made to prevent the spreading of HIV virus in the country.

Cost Effectiveness of Harm Reduction: Comparison Needle and Syringe Exchange Programme

The increasing cases of HIV/AIDs among the women and infants transmitted from the drug abuser through sharing of needles and unsafe sex had forced the Ministry of Health to initiate harm reduction programmes. A group of researchers from Universiti Sains Malaysia (USM) administered two harm reduction programmes: needle & syringe exchange programme (NSEP) and the methadone maintenance programme (MMT). The two programmes were conducted for patients at a local NGO and a public hospital in Kota Bharu, Kelantan. The efforts were not received favourably by many people because it involves the use of public funds. As accounting professionals, the first three authors were invited by USM researchers to review of the costs effectiveness of the programmes. Basically, the drug users who participated in these programmes are mostly youths and young adults who are at their prime age. In this paper the authors discuss the cost effectiveness of the NSEP and MMT intervention programmes. The paper also looks into the quality of life of the clients/patients.

Electrical and Configuration Characterization of Thermoelectric Generator Modules

Many electrical appliances and machinery emit wasted heat during their nominal functions. From heavy machinery to laptops and personal desktop computers, a significant amount of heat is dissipated during operation and even more during processing times. Thermoelectric generators (TEGs) can convert this waste heat into electricity. In order to be able to harvest energy efficiently, the need to understand the behavior of current existing thermoelectric modules is essential as it is for the implementation or application of a TEG in various scenarios. This paper describes the electrical characteristics of a typical TEG module that has undergone a series of parameter settings using an in-house and cheap solution jig. The jig evaluation was done to understand the configuration and parameters needed for the TEG module to perform at its best during applications. To obtain optimum performance from the TEG module, it is important to address several key points and identify the cause that will affect the module performance. Once the characteristic of the TEG module is analyzed and understood, it allows the design of the integration circuit to be more appropriate. Therefore this will allow a more sustainable and feasible platform of the Wireless Sensor Network when a TEG module is integrated inside the systems. The TEG module that was used in the experiments is from Hi-Z Technology Inc., model HZ-2. Among all of the Hi-Z Technology modules, this model produces the highest possible output with the lowest ∆T.