IMPROVING THE GOVERNANCE OF GOVERNMENT-LINKED BUSINESSES BY MEANS OF BEST ACCOUNTING STANDARDS AND VALUE DEVELOPMENT

Authors

  • Prafulla K Swain , Bibhuti B Pradhan

Abstract

Government Related Companies (GLCs) are expected to achieve sustainable growth and
boost its global market competitiveness. The alliance management capacity that is the ability of a
firm to efficiently manage multiple alliances will affect the development of value. A good
partnership management capacity helps the company in successfully establishing interorganizational partnerships that would support stakeholders in the partnership. Meanwhile,
strategic accounting management (SMA) activities are composed of specific approaches that can
improve value development in organizations. This practice offers information on management
accounting used for business strategy, firm growth, market shifts, strategic corporate policy,
strategic execution and strategic control. This paper aims to ascertain the mediating role of
strategic management accounting (SMA) practices in Malaysian GLCs on the relationship
between alliance management capacity and value development of firms. This paper contributes
by providing empirical review that enables top management, accountants and policy makers to
review the implementation of SMA techniques to create value for the firm.

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Published

2020-12-02

How to Cite

Prafulla K Swain , Bibhuti B Pradhan. (2020). IMPROVING THE GOVERNANCE OF GOVERNMENT-LINKED BUSINESSES BY MEANS OF BEST ACCOUNTING STANDARDS AND VALUE DEVELOPMENT. PalArch’s Journal of Archaeology of Egypt / Egyptology, 17(6), 5228 - 5236. Retrieved from http://mail.palarch.nl/index.php/jae/article/view/1788