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Malaysian Management Journal (MMJ) Vol. 7 No. 1 June 2003

An Overview of the Development of Management Accounting Research
Siti Nabiha Abdul Khalid
School of Management
Universiti Sains Malaysia
 
Abstract Ɩ Full Text
There has been significant changes in the direction of management accounting research since the 1980’s and 1990’s, from the prescriptive and normative research of the late 1950’s and 1960’s to the positivistic research in the 1970’s and 1980’s. As such, the purpose of this article is to provide an overview of this development. First, the paper discusses the characteristics of traditional management accounting research. Then, a reflection is given on the debate, which started in the 1980’s regarding the limitations of traditional management accounting research. It could be said that the 1980’s was a decade of re-evaluation for management accounting, both in terms of the research undertaken and in terms of techniques and practices. Now, various theoretical frameworks are used by researchers and new and innovative techniques are being implemented in organisations. The scope of management accounting has also been broadened from those based on economics perspective to a broader based approach.
 

 
Workplace Deviance Among Hotel Employees : An Exploratory Survey
Faridahwati Mohd. Shamsudin
Faculty of Human and Social Development
Universiti Utara Malaysia
 
Abstract Ɩ Full Text
This exploratory study examined workplace deviance among hotel employees in Langkawi, Malaysia. Specifically, it attempted to provide empirical answers to two main research questions: (1) what are the types of workplace deviance employees exhibit at the workplace, and (2) what work-related factors account for the exhibition of those acts. In order to address these questions, data were collected from 308 hotel employees. The findings showed that workplace deviance exists in organisations and takes on a variety of forms. The results also depicted that workplace deviance is influenced by a number of work-related factors, such as pay, supervision, co-workers, and management practices. In addition, employee deviance was also significantly related to the way they were treated by hotel guests. The implications of the study’s findings on practice and theory are discussed.
 

 
Person-Environment Fit Perceptions and Satisfaction at Work
Kamarul Zaman Ahmad & Maisarah Mat Khairuddin
Faculty of Business and Accountancy
University Malaya
 
Abstract Ɩ Full Text
This study aims to fulfil two literature gaps in the person-environment fit theory, in particular, relating to the supply-value fit or S-V fit. Firstly, previous research in S-V fit tended to look mainly at autonomy and supervision style. However, there appears to be no reported research that has simultaneously investigated in a single study, the effects of the discrepancy between the perceived and desired levels of work quantity, variety, power, responsibility and concentration required for the job. This study aims to fill that gap. This study examines the discrepancy between the supplies and values of work quantity, variety, power, responsibility and concentration, and its relationship with satisfaction at work. Secondly, the S-V fit theory has been relatively established in developed countries such as America and Britain. However it would be interesting to discover whether the theory is also applicable among civil service workers in a small isolated town, in a developing country such as Malaysia. Questionnaires were distributed and collected from one hundred respondents working in a government department in a small town of Gua Musang in Peninsular Malaysia. Support for the S-V fit theory was obtained, as results suggested that the greater the discrepancy between the supplies and values of work quantity, variety, power, responsibility and concentration required at work, the lesser was the satisfaction. The implication therefore was that if managers were desirous of improving satisfaction of their workers, they should ensure that their workers receive neither too much nor too little work variety, power, responsibility and concentration at work-for either state can result in lower satisfaction.
 

 
Students’ Choice Intention of a Higher Learning Institution : An Application of the Theory of Reasoned Action (TRA)
T. Ramayah, Aizzat Mohd Nasurdin, Mohd Nasser Mohd Noor & Hajemi Hassan
School of Management
Universiti Sains Malaysia
 
Abstract Ɩ Full Text
The purpose of the present study is to identify the determinants of upper secondary level students’ intentions whether to choose a private or a public higher learning institution. Ajzen and Fishbein’s (1980) Theory of Reasoned Action was used as the basis for this study. The theory posits that the immediate determinant of behavior is intention. Intention is determined by the weighted attitude toward the behavior and the weighted subjective norm. Combinations of beliefs, evaluations, and motivation to comply determine attitude and subjective norm towards behavior. Salient beliefs related to attitude towards both private and public institutions of higher learning and salient beliefs related to the subjective norm for both private and public higher learning institutions were identified. The sample consisted of 132 students whose age ranges from 16 years to 24 years. Hypotheses generated in accordance to the theory were confirmed. The findings also showed that attitude toward behavior and subjective norm explained 75% of the variance in behavioral intention for both private and public institutions of higher learning. Attitude toward behavior had a greater relative weight (β =0.539) compared to the subjective norm (β =0.401) for both private and public higher learning institutions. Implications of the above findings are discussed.
 

The Effectiveness of Work Stress Coping Strategies: An Analysis of Probit Model
Thi Lip Sam
Faculty of Business Management
Universiti Utara Malaysia
Lim Hock Eam
Faculty of Economics
Universiti Utara Malaysia
 
Abstract Ɩ Full Text
This study finds that the work stress levels that are faced by ICT personnel range from mild to moderate. The estimated probit model finds that there is personality differentiation in the effectiveness of stress coping strategies. The significant and effective coping strategy is “seeking treatment”. The “escape from situation” coping strategy is found to be significant but ineffective. Thus, it is recommended that in alleviating work stress, “seeking treatment” is the best strategy. It is found that the high risk group that have higher work stress are non-Malays, married, field of specialization of accounting/business/ economics, job status of junior management, and less than 2 years of services.
 

 
Exchange Rate Management: The Case of Malaysia
Yusuf Haji Othman, Goh Soo Khoon & Dawood M. Mithani
Faculty of Economics
Universiti Utara Malaysia
 
Abstract Ɩ Full Text
This paper sought to examine whether Purchasing Power Parity (PPP) can become a predictor model for exchange rate. We try to determine whether at least some variant of the PPP-oriented rule may be used in Malaysia as a basis for exchange rate policy. Two methods are used to examine whether longrun PPP holds. The first method is testing whether or not the real exchange rate follows a random walk. The second is the Johansen procedure to test for a long-run relationship between real exchange rate and real economic shocks. It is found that the ringgit real exchange rate follows a random walk, which means PPP does not hold. However, supportive evidence is also seen that there is a long-run relationship between ringgit real exchange rate with current account balance and government spending. The policy implication of this important finding is that some variant of the PPP-oriented rule may be used in Malaysia as a basis for exchange rate policy. Government spending and current account balance can be used as a guide to determine the movement of real exchange rate. The error-correction model shows that real exchange rate, government spending and current account all adjusted to long-run equilibrium. It has a very important policy implication. Fiscal policy, which controls government expenditure, can be used as a tool to manage exchange rate. Measures have to be taken to increase export while at the same time import has to be reduced to maintain the current account balance to be in surplus. This will strengthen the ringgit, thus helping to stabilize the ringgit exchange rate.