{"id":"https://openalex.org/W2179259596","doi":"https://doi.org/10.1016/s2212-5671(15)01103-x","title":"Enhancing the Governance of Government Linked Companies via Strategic Management Accounting Practices and Value Creation","display_name":"Enhancing the Governance of Government Linked Companies via Strategic Management Accounting Practices and Value Creation","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W2179259596","doi":"https://doi.org/10.1016/s2212-5671(15)01103-x","mag":"2179259596"},"language":"en","primary_location":{"id":"doi:10.1016/s2212-5671(15)01103-x","doi":"https://doi.org/10.1016/s2212-5671(15)01103-x","is_oa":true,"landing_page_url":"https://doi.org/10.1016/s2212-5671(15)01103-x","pdf_url":"https://www.sciencedirect.com/science/article/pii/S221256711501103X/pdf","source":{"id":"https://openalex.org/S2764481192","display_name":"Procedia Economics and Finance","issn_l":"2212-5671","issn":["2212-5671"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia Economics and Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.sciencedirect.com/science/article/pii/S221256711501103X/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5050555675","display_name":"Nik Herda Nik Abdullah","orcid":"https://orcid.org/0000-0003-0582-8432","observed_orcids":["https://orcid.org/0000-0003-0582-8432"]},"institutions":[{"id":"https://openalex.org/I4210138650","display_name":"Universiti Teknologi MARA System","ror":"https://ror.org/030847t23","country_code":"MY","type":"education","lineage":["https://openalex.org/I4210138650","https://openalex.org/I82724352"]},{"id":"https://openalex.org/I82724352","display_name":"Universiti Teknologi MARA","ror":"https://ror.org/05n8tts92","country_code":"MY","type":"education","lineage":["https://openalex.org/I82724352"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Nik Herda Nik Abdullah","raw_affiliation_strings":["Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Malaysia","institution_ids":["https://openalex.org/I4210138650","https://openalex.org/I82724352"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5003199159","display_name":"Jamaliah Said","orcid":"https://orcid.org/0000-0003-1912-2529","observed_orcids":["https://orcid.org/0000-0003-1912-2529"]},"institutions":[{"id":"https://openalex.org/I82724352","display_name":"Universiti Teknologi MARA","ror":"https://ror.org/05n8tts92","country_code":"MY","type":"education","lineage":["https://openalex.org/I82724352"]}],"countries":["MY"],"is_corresponding":true,"raw_author_name":"Jamaliah Said","raw_affiliation_strings":["Accounting Research Institute, Universiti Teknologi MARA, Shah Alam, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Research Institute, Universiti Teknologi MARA, Shah Alam, Malaysia","institution_ids":["https://openalex.org/I82724352"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5003199159"],"corresponding_institution_ids":["https://openalex.org/I82724352"],"apc_list":null,"apc_paid":null,"fwci":2.1877,"has_fulltext":true,"cited_by_count":26,"citation_normalized_percentile":{"value":0.89983001,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"28","issue":null,"first_page":"222","last_page":"229"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9897000193595886,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9897000193595886,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.004699999932199717,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.0017999999690800905,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/government-linked-companies","display_name":"government-linked companies","score":0.9779999852180481},{"id":"https://openalex.org/keywords/strategic-management-accounting","display_name":"strategic management accounting","score":0.9829999804496765},{"id":"https://openalex.org/keywords/value-creation","display_name":"value creation","score":0.8320000171661377},{"id":"https://openalex.org/keywords/alliance-management-capability","display_name":"alliance management capability","score":0.996999979019165},{"id":"https://openalex.org/keywords/interorganizational-relationships","display_name":"interorganizational relationships","score":0.953000009059906},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.7260000109672546},{"id":"https://openalex.org/keywords/mediating-role","display_name":"mediating role","score":0.7089999914169312}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7165051698684692},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.6035578846931458},{"id":"https://openalex.org/C2778431023","wikidata":"https://www.wikidata.org/wiki/Q878249","display_name":"Alliance","level":2,"score":0.5428504943847656},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5358242988586426},{"id":"https://openalex.org/C2776474809","wikidata":"https://www.wikidata.org/wiki/Q1328230","display_name":"Strategic alliance","level":3,"score":0.47562626004219055},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.46073031425476074},{"id":"https://openalex.org/C86275758","wikidata":"https://www.wikidata.org/wiki/Q376657","display_name":"Strategic management","level":2,"score":0.45832809805870056},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.45633620023727417},{"id":"https://openalex.org/C58546491","wikidata":"https://www.wikidata.org/wiki/Q1150207","display_name":"Competitive advantage","level":2,"score":0.45163118839263916},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.4373425841331482},{"id":"https://openalex.org/C552378276","wikidata":"https://www.wikidata.org/wiki/Q18385753","display_name":"Strategic control","level":4,"score":0.4312073290348053},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.4264102280139923},{"id":"https://openalex.org/C108578832","wikidata":"https://www.wikidata.org/wiki/Q7621835","display_name":"Strategic financial management","level":3,"score":0.376340389251709},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.32329124212265015},{"id":"https://openalex.org/C48243021","wikidata":"https://www.wikidata.org/wiki/Q932522","display_name":"Strategic planning","level":2,"score":0.26343297958374023},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.11334887146949768},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/s2212-5671(15)01103-x","doi":"https://doi.org/10.1016/s2212-5671(15)01103-x","is_oa":true,"landing_page_url":"https://doi.org/10.1016/s2212-5671(15)01103-x","pdf_url":"https://www.sciencedirect.com/science/article/pii/S221256711501103X/pdf","source":{"id":"https://openalex.org/S2764481192","display_name":"Procedia Economics and Finance","issn_l":"2212-5671","issn":["2212-5671"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia Economics and Finance","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1016/s2212-5671(15)01103-x","doi":"https://doi.org/10.1016/s2212-5671(15)01103-x","is_oa":true,"landing_page_url":"https://doi.org/10.1016/s2212-5671(15)01103-x","pdf_url":"https://www.sciencedirect.com/science/article/pii/S221256711501103X/pdf","source":{"id":"https://openalex.org/S2764481192","display_name":"Procedia Economics and Finance","issn_l":"2212-5671","issn":["2212-5671"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia Economics and Finance","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320322724","display_name":"Ministry of Education, India","ror":"https://ror.org/048xjjh50"},{"id":"https://openalex.org/F4320322780","display_name":"Universiti Teknologi MARA","ror":"https://ror.org/05n8tts92"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2179259596.pdf","grobid_xml":"https://content.openalex.org/works/W2179259596.grobid-xml"},"referenced_works_count":51,"referenced_works":["https://openalex.org/W1498970586","https://openalex.org/W1543985151","https://openalex.org/W1573347749","https://openalex.org/W1853999331","https://openalex.org/W1980067675","https://openalex.org/W1980076313","https://openalex.org/W1983216878","https://openalex.org/W1990142984","https://openalex.org/W1990499380","https://openalex.org/W1997368400","https://openalex.org/W1998619627","https://openalex.org/W2008258559","https://openalex.org/W2013485284","https://openalex.org/W2019712834","https://openalex.org/W2020838751","https://openalex.org/W2040513975","https://openalex.org/W2040826303","https://openalex.org/W2046500054","https://openalex.org/W2048181782","https://openalex.org/W2053187033","https://openalex.org/W2057335196","https://openalex.org/W2058061436","https://openalex.org/W2062985325","https://openalex.org/W2069067161","https://openalex.org/W2073801087","https://openalex.org/W2080286838","https://openalex.org/W2083318486","https://openalex.org/W2090708170","https://openalex.org/W2094173758","https://openalex.org/W2104016223","https://openalex.org/W2108183214","https://openalex.org/W2115412054","https://openalex.org/W2118713805","https://openalex.org/W2122845988","https://openalex.org/W2127078159","https://openalex.org/W2127481569","https://openalex.org/W2155547512","https://openalex.org/W2160915835","https://openalex.org/W2167595441","https://openalex.org/W2187869611","https://openalex.org/W2231202323","https://openalex.org/W2556105045","https://openalex.org/W2617245224","https://openalex.org/W2739728852","https://openalex.org/W2798640521","https://openalex.org/W2970128354","https://openalex.org/W2971308253","https://openalex.org/W2993368056","https://openalex.org/W3122366238","https://openalex.org/W3124136223","https://openalex.org/W3215238652"],"related_works":["https://openalex.org/W4300179734","https://openalex.org/W7006084910","https://openalex.org/W3194679635","https://openalex.org/W3013270486","https://openalex.org/W2515524535","https://openalex.org/W2733938766","https://openalex.org/W6958465706","https://openalex.org/W2118713805","https://openalex.org/W3202333564","https://openalex.org/W7164759386"],"abstract_inverted_index":{"Government":[0],"Linked":[1],"Companies":[2],"(GLCs)":[3],"are":[4],"expected":[5],"to":[6,33,46,101,143,152],"achieve":[7],"sustainable":[8],"growth":[9],"and":[10,95,119,140],"improve":[11],"their":[12],"competitiveness":[13],"in":[14,74,123,150],"the":[15,24,44,103,113,135,145],"global":[16],"market.":[17],"Value":[18],"creation":[19,73,122],"can":[20,70],"be":[21],"influenced":[22],"by":[23,129],"alliance":[25,40,57,116],"management":[26,41,61,79,108,117,138],"capability":[27,42,118],"which":[28,69,133],"is":[29],"a":[30],"firm's":[31,154],"ability":[32],"manage":[34],"several":[35],"alliances":[36],"effectively.":[37],"A":[38],"strong":[39],"assists":[43],"firm":[45,86],"have":[47],"an":[48],"effective":[49],"implementation":[50,94,146],"of":[51,66,106,147],"inter-organizational":[52],"relationships":[53],"that":[54],"will":[55],"benefit":[56],"partners.":[58],"Meanwhile,":[59],"strategic":[60,91,93,96,107],"accounting":[62,80,109],"(SMA)":[63,110],"practices":[64,111],"consist":[65],"various":[67],"techniques":[68,149],"enhance":[71],"value":[72,121],"organizations.":[75],"This":[76,98,126],"practice":[77],"provides":[78],"information":[81],"used":[82],"for":[83],"competitive":[84],"strategy,":[85],"development,":[87],"market":[88],"changes,":[89],"corporate":[90],"program,":[92],"control.":[97],"paper":[99,127],"aims":[100],"ascertain":[102],"mediating":[104],"role":[105],"on":[112],"relationship":[114],"between":[115],"firms\u2019":[120],"Malaysian":[124],"GLCs.":[125],"contribute":[128],"providing":[130],"empirical":[131],"review":[132,144],"enables":[134],"top":[136],"management,":[137],"accountants":[139],"policy":[141],"makers":[142],"SMA":[148],"order":[151],"create":[153],"value.":[155]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":6},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}