Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue

The Federal Government of Malaysia is committed in strengthening long-term fiscal stability and enhancing sustainable revenue collection. Thereby, an effective implementation of risk management is necessary to enable the government in identifying the risk and taking the appropriate mitigation action...

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Main Author:	Ahmad Shukri, Abdul Gani
Format:	Thesis
Language:	eng eng
Published:	2021
Subjects:	HD61 Risk Management HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/9459/1/s95441_01.pdf https://etd.uum.edu.my/9459/2/permission%20to%20deposit.pdf
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id	my-uum-etd.9459
record_format	uketd_dc
spelling	my-uum-etd.94592022-06-07T01:05:21Z Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue 2021 Ahmad Shukri, Abdul Gani Salim, Basariah Mat Udin, Noraza Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy HD61 Risk Management HF5601-5689 Accounting The Federal Government of Malaysia is committed in strengthening long-term fiscal stability and enhancing sustainable revenue collection. Thereby, an effective implementation of risk management is necessary to enable the government in identifying the risk and taking the appropriate mitigation actions including looking into the management accounting system to achieve the targeted revenue. Therefore, this study employed the contingency theory in explaining the relationship between risk management practices and MAS, and their combined effects on organisational performance i.e. revenue collection at five main revenue collecting agencies in Malaysia. This study involves the five main revenue collecting agencies for the Federal Government of Malaysia, namely the Inland Revenue Board of Malaysia, Royal Malaysian Customs Department, Immigration Department of Malaysia, Road Transport Department Malaysia, and Royal Malaysian Police. By applying quantitative research method, 248 a survey questionnaire was distributed to staff members in the accounts, finance, and revenue collection departments of these five agencies, with a response rate of 65 percent. The results indicated that risk management practices are positively and significantly related to MAS information in broad scope, timely, integrated, and aggregated. The findings further revealed that the budgetary MAS characteristics of budget participation, budget emphasis, budget target difficulties, and budget slack had a positive and significant correlation with risk management practices. The results of moderated multiple regression confirmed that the interaction of budget participation and budget emphasis with risk management practices would enhance public sector organisational performance. The findings of this study strengthen the evidence of risk management practices in the public sector context and their linkages with MAS and organisational performance. 2021 Thesis https://etd.uum.edu.my/9459/ https://etd.uum.edu.my/9459/1/s95441_01.pdf text eng 2023-12-15 staffonly https://etd.uum.edu.my/9459/2/permission%20to%20deposit.pdf text eng 2023-12-15 staffonly other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Salim, Basariah Mat Udin, Noraza
topic	HD61 Risk Management HF5601-5689 Accounting
spellingShingle	HD61 Risk Management HF5601-5689 Accounting Ahmad Shukri, Abdul Gani Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue
description	The Federal Government of Malaysia is committed in strengthening long-term fiscal stability and enhancing sustainable revenue collection. Thereby, an effective implementation of risk management is necessary to enable the government in identifying the risk and taking the appropriate mitigation actions including looking into the management accounting system to achieve the targeted revenue. Therefore, this study employed the contingency theory in explaining the relationship between risk management practices and MAS, and their combined effects on organisational performance i.e. revenue collection at five main revenue collecting agencies in Malaysia. This study involves the five main revenue collecting agencies for the Federal Government of Malaysia, namely the Inland Revenue Board of Malaysia, Royal Malaysian Customs Department, Immigration Department of Malaysia, Road Transport Department Malaysia, and Royal Malaysian Police. By applying quantitative research method, 248 a survey questionnaire was distributed to staff members in the accounts, finance, and revenue collection departments of these five agencies, with a response rate of 65 percent. The results indicated that risk management practices are positively and significantly related to MAS information in broad scope, timely, integrated, and aggregated. The findings further revealed that the budgetary MAS characteristics of budget participation, budget emphasis, budget target difficulties, and budget slack had a positive and significant correlation with risk management practices. The results of moderated multiple regression confirmed that the interaction of budget participation and budget emphasis with risk management practices would enhance public sector organisational performance. The findings of this study strengthen the evidence of risk management practices in the public sector context and their linkages with MAS and organisational performance.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Ahmad Shukri, Abdul Gani
author_facet	Ahmad Shukri, Abdul Gani
author_sort	Ahmad Shukri, Abdul Gani
title	Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue
title_short	Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue
title_full	Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue
title_fullStr	Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue
title_full_unstemmed	Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue
title_sort	main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2021
url	https://etd.uum.edu.my/9459/1/s95441_01.pdf https://etd.uum.edu.my/9459/2/permission%20to%20deposit.pdf
_version_	1747828600543903744

Main revenue collector agencies' risk management and management accounting system practices in sustaining federal government’s revenue

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