Articles (Page 76)

This study investigates the relative importance of financial institutions in the process of financial and economic development in Malaysia between 1960 – 1974. The analysis begins with the determination of the size and character of financial superstructure and the relative importance of various types of financial instruments, compared with theContinue Reading

Among basic psychological variables values has been a strong influential force on managers. This study explores the system of work values of Malay and Chinese managers. The findings indicate that Malay managers were much more egocentric and sociocentric compared to Chinese managers, who on the other hand, were much moreContinue Reading

This paper discusses some of the criticisms of the classical model of formal organisations. While the model has been subjected to severe attack on its limitations, the final verdict re mains favorable because the principles out lined in the model are intelectually stable.Continue Reading

This study discusses findings of a sample survey on the application of Management Science and Operations Research techniques in Malaysia. The objective of the study is to determine the extent of current and future application of these techniques. The findings indicate that current applications are limited to the use ofContinue Reading

This paper examines some of the legal aspects of auditing practice in Malaysia, such as: eligibility of being an auditor, appointment and retirement of auditor, duties, rights and liabilities of auditor. In the examination, references were made of the legislation being enforced in Malaysia, as well as some of theContinue Reading

The audit profession in Malaysia today faces many problems; the most urgent of which is the apparent lack of professional standards by some auditors in the conduct of their audits. The problem is further aggravated by the lack of legal or professional sanction on the auditors in the face ofContinue Reading

Six models of the Engel function were used to estimate household consumption patterns in Malaysia based on the data of the Household Expenditure Survey of 1973. A total of 18 groups of consumption items were analyzed including rice, bread, meat, fish, sugar and others. The study found that the suitabilityContinue Reading

The accounting treatment of corporate income taxes on corporation should reflect the system of corporate taxation used in the country. This is to ensure that the accounts would provide the fullest information possible. Advanced corporation tax shows the potential credit to be used for paying dividends. It is a receivableContinue Reading

This paper comments on the significant accounting practices adopted in Malaysia against the Standards set by the International Accounting Standards Committee (IASC). An attempt is made to analyse any departure from the IAS and the reasons thereof, as well as to suggest means of minimizing the diversities in future.Continue Reading