Wee Shu Hui

Procurement Issues in Malaysia

Purpose- This study was undertaken with the aim of surveying the perception of the two main stakeholders in procurement system; the contractors and the procurement officers on issues such as accountability, transparency, corruption, integrity and cronyism pertaining to the public procurement system in Malaysia. Design/methodology/approach- Interviews were conducted over a nine-month period in 2007 to gauge the perception of the procurement officers and contractors on procurement issues in Malaysia. The interview data were then transcribed and grouped according to six main themes; transparency, procurement policies and procedures and its implementation, personnel involved in the procurement system, estimation/budget/pricing, professionalism and ethics and timeliness. Findings- One of the common complaints made by the contractors was prevalence of interference from outside parties and cronyism, which affects the awarding of contracts. The procurement officers were blamed for malpractice and non compliance to the policies and procedures of the procurement system. Practical implications- The paper deals with sensitive issues and takes several months to successfully gather respondents who willing to give feedback on their experience with the procurement system. The data are first hand information and are carefully transcribed and categorized into categories to help better understanding of the issues raised by the respondents. Originality/value- The paper deals with sensitive issues and takes several months to successfully gather respondents who willing to give feedback on their experience with the procurement system. The data are first hand information and are carefully transcribed and categorized into categories to help better understanding of the issues raised by the respondents and the private sector.

Style of information usage and use of accounting information: a Malaysian study

Purpose - Since the 1990s, there has been a growing interest in style of information usage. However, most studies on style of information usage are conducted in developed countries. There is limited research on style of information usage in developing countries. The purpose of this paper is to fill the gap in the existing literature by examining relationships between style of information usage and use of financial and non-financial information in Malaysia. Design/methodology/approach - The authors adopted a survey method, for which a written questionnaire was prepared and mailed out to companies in Kuala Lumpur, Selangor, Terengganu and Pulau Pinang. Findings - Findings of the study show that diagnostic style of information usage is positively associated with use of financial information, while interactive style of information usage is positively associated with use of non-financial information. Further analysis on types of non-financial information used by managers who adopt interactive style of information usage reveals that customer-related non-financial information such as quality, customer satisfaction and flexibility play a more important role in their decision-making processes. Originality/value - The paper provides insights into relationships between style of information usage on and use of accounting information in developing countries. Findings of the study can be applied to assist management accountants in meeting managers’ information requirements.

The use of Performance Measurement System (PMS) in transforming public sector organization

The purpose of this paper is to propose how Performance Measurement System (PMS) can be used in enhancing readiness among managers towards the successful implementation of transformation in Malaysian public sector organisations. The proposed research agenda is based on the review of mainstream literature of PMS and its use in public sector change. Despite the paucity of literature on the role played by PMS in transforming public sector entities, this paper highlights the gap between the use of PMS and readiness for transformation (RFT).

Notice of Retraction The importance of management accounting information in the transformation process of a government-linked company

This qualitative study seeks to understand the role of transformational leadership in the process of transforming a GLC and also, to examine the role of MAI in the transforming process, and how its top management team uses MAI to improve its organizational performance Interviews conducted with its members reveal how top management plays a pivotal role in bringing about this transformation. A greater and better use of MAI and the implementation of different management accounting techniques result in improved performance.

The use of management accounting information (MAI): Perceptions of preparers and users

This study reports the use of management accounting information (MAI) from the perception of preparers and users and aims to provide the answer to four research questions. The research questions seek to determine whether the ‘style of use’ affects the types of MAI use. This study also examines whether characteristics of the companies (size of company and sector types) affect the types of MAI use. This quantitative survey used questionnaires which were personally delivered to the respondents. The results show that there is no significant relationship between the ‘style of use’ and financial information use. However, an examination on each ‘style of use’ shows that there is a significant relationship between diagnostic style and financial information. The result indicates that there is a significant relationship between interactive style and the use of non-financial information. However, the findings indicate that there is no significant difference between the types of MAI use and the characteristics of companies: size of company and sector types.