Good Governance and Role of Management Accounting Practice: Overview in the National Tourism Organization
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi Selangor
MALAYSIA
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi Selangor
MALAYSIA
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi Selangor
MALAYSIA
Abstract
Usaha menegakkan tadbir urus baik menjadi keutamaan semua pihak bagi memperkasakan semula sistem penyampaian perkhidmatan awam. Tabdir urus baik mampu memastikan pertumbuhan ekonomi dan industri baharu seperti industri pelancongan menjadi sumber pendapatan negara yang mampan. Oleh itu, objektif kajian ini adalah untuk mengenal pasti prinsip tadbir urus baik di organisasi pelancongan negara (OPN), sebuah badan berkanun yang menjadi peneraju sektor pelancongan negara. Kajian ini turut melihat perkaitan antara amalan perakaunan pengurusan dengan tadbir urus baik. Data diperolehi menerusi soal selidik yang dihantar kepada 70 buah pusat tanggungjawab (PTJ) yang mengurus dan mengawal sumber. Kadar respon sebanyak 90% iaitu sebanyak 63 soal selidik telah diisi dan dikembalikan. Hasil kajian menunjukkan bahawa faktor penglibatan, pematuhan undang-undang, ketelusan, responsif, berorientasi kesepakatan, ekuiti, kecekapan dan keberkesanan, akauntabiliti dan visi strategik diterima dan dipersetujui sebagai aspek tadbir urus baik dan amalannya telah meningkat secara signifikan disebabkan keberkesanan amalan perakaunan pengurusan. Kajian ini memberi sumbangan daripada segi mempromosikan pencapaian tadbir urus baik bagi mengembalikan keyakinan masyarakat terhadap sistem pentadbiran dan pengurusan sumber terutamanya di Badan-badan Berkanun Persekutuan (BBBP). Seterusnya penemuan ini diharap dapat menyumbang kepada memperkasakan penggunaan amalan perakaunan pengurusan bagi mencapai tadbir urus baik dalam sistem pentadbiran awam.
Efforts to uphold good governance are the priority of all parties to re-galvanize the public service delivery system. Good corporate governance is able to ensure economic growth and new industries such as the tourism industry to be a source of sustainable national income. Therefore, the objective of this study is to identify the governance principles of the national tourism organization (OPN), a statutory body that leads in the national tourism sector. This study also delves into the relationship between management accounting practices and good governance. The data were collected through a questionnaire sent to 70 responsibility centers (PTJs) which manages and controls resources. Response rate is 90%, that is, 63 questionnaires have been completed and returned. The findings show that participation, legal compliance, transparency, responsiveness, agreement-oriented, equity, efficiency and effectiveness, accountability and strategic vision are accepted and agreed as good governance aspects and their practices have significantly increased due to the effectiveness of management accounting practices. This study contributes in promoting good governance achievements to restore public confidence in the administrative and resource management system, especially in the Federal Statutory Bodies (BBBP). Furthermore, the findings are expected to contribute to strengthening the use of management accounting practices to achieve good governance in the public administration system.