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Article
Publication date: 14 November 2018

Sidra Shahzadi, Rizwan Khan, Maryam Toor and Ayaz ul Haq

The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting…

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Abstract

Purpose

The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting practices is subject to coordination between external and internal factors and accounting management practices.

Design/methodology/approach

Therefore, the authors move to the contingency model to determine the most significant external “unexpected factors” that explain the introduction of management practices for the management of the various stages of development. The exploratory study examines a sample of Pakistani companies from various sectors.

Findings

This study reveals that the main factors of uncertainty that affect the organizational structure, environmental uncertainty, advanced production technology, just-in-time method strategy, integrated management of quality and structure findings reveal that MAP affected all process and changes all system in simple to complex system in Pakistani’s industries.

Practical implications

This study is to acquisition the impact of external factors on management accounting practices, to find the impact of internal factors on management accounting practices, to establish the management accounting practices undertaken by the companies in Pakistan.

Originality/value

The study contributes to the literature by enhancing our understanding for the impact of external and internal factors on management accounting practices in Pakistan.

Details

Asian Journal of Accounting Research, vol. 3 no. 2
Type: Research Article
ISSN: 2443-4175

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Article
Publication date: 18 January 2022

Siti Maryam Mohamad Azmi and Suhaiza Ismail

This paper aims to systematically analyze the weaknesses of public procurement in Malaysia as reported in the Auditor General’s Reports from 2011 until 2018. Specifically, the…

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Abstract

Purpose

This paper aims to systematically analyze the weaknesses of public procurement in Malaysia as reported in the Auditor General’s Reports from 2011 until 2018. Specifically, the study examines the types of weaknesses, the modes of public procurement involved with the weaknesses, the procurement categories involved with the weaknesses and the key recommendations to mitigate the weaknesses in public procurement.

Design/methodology/approach

A document analysis was adopted in achieving the objective. The Auditor General’s reports and the reports of activities of federal ministries/departments published by the National Audit Department, Malaysia from the year 2011 until 2018 are the main documents used in this study. The data gathered were analyzed using frequency distribution and displayed with descriptive statistics and relevant graphs.

Findings

The findings of the study revealed that the top five reported are non-compliance to scope, specifications and terms of contracts; delayed completion/non-completion of project; poor documentation; low quality of products, service and work; and little or no prior planning. It is also found that direct negotiation mode was reported with the highest issues of public procurement, while the procurement mode with the least public procurement weaknesses is direct purchase. Moreover, it was found that work category is the highest with public procurement issues reported compared to supplies and services. The top recommendations given by the Auditor General were to improve internal control, to enhance monitoring, to establish planning in details, to improve assets management and to take appropriate actions toward contractors and procurement officers when needed.

Originality/value

This is among a few studies that attempted to systematically examine the main issues regarding the public procurement activities in Malaysia. This study highlighted pertinent aspects of the public procurement activities, which need close attention by the relevant authorities to ensure efficient and effective public procurement.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 5
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 16 September 2022

Rowaida Yawar, Soulat Khan, Maryam Rafiq, Nimra Fawad, Sundas Shams, Saher Navid, Muhammad Abdullah Khan, Nabiha Taufiq, Areesha Touqir, Moazma Imran and Tayyab Ali Butt

This study aims to examine the relationship between aging anxiety, self-esteem, physical symptomology and quality of life in early and middle adults as well as to explore the…

402

Abstract

Purpose

This study aims to examine the relationship between aging anxiety, self-esteem, physical symptomology and quality of life in early and middle adults as well as to explore the mediating role of self-esteem.

Design/methodology/approach

A cross-sectional study was designed, and a sample of N= 700 educated men and women aged between 35 and 65 years were taken through purposive sampling. Anxiety about Aging Scale, Rosenberg Self-esteem Scale, The World Health Organization Quality of Life – BREF and Somatic Symptom Scale-8 were used for assessment.

Findings

Research suggests that an increase in aging anxiety leads to poor quality of life and lower self-esteem. Additionally, a negative relationship was observed between aging anxiety and physical symptomology. Self-esteem plays a mediating role significantly in these relationships.

Practical implications

The study highlighted the adverse effects of aging anxiety on the basis of which strategies can be devised to cope with it as well as to improve the self-esteem and quality of life in transition age. These findings can also aid in providing health care and public services in later adulthood. This study also emphasizes on aging as a human right rather than merely a process such as the human right for physical health and mental health.

Originality/value

This study provides a new outlook and perspective toward how the phenomenon of aging impacts the lives of adults who are about to enter older adulthood in a few years. The fears related to aging influence physical and mental health, due to which it is necessary to investigate the effect of aging anxiety.

Details

International Journal of Human Rights in Healthcare, vol. 17 no. 2
Type: Research Article
ISSN: 2056-4902

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