IIUM Repository

The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective

Annuar, Hairul Azlan and Ismail, Yusof (2014) The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective. Corporate Ownership & Control, 11 (3). pp. 130-143. ISSN 1810-3057 (O), 1772-9232 (P)

[img] PDF - Published Version
Restricted to Repository staff only

Download (759kB) | Request a copy
PDF (scopus)
Download (49kB) | Preview


The purpose of the research is to ascertain the extent and nature of accountants’ involvement in the formulation phase of corporate strategy in Malaysian public listed companies (PLCs). This is achieved using the triangulation approach consisting of survey questionnaires and interviews. The findings reveal that accountants in Malaysia are involved in the formulation phase of corporate strategy. At this stage, accountants appear to be discharging their stewardship role, and are involved even in the very initial stage of advising management with strategic proposals, directly helping to formulate proposals and even shaping the strategic framework, which ensure that only strategic proposals that lie within the current concept of strategy is submitted and deliberated.

Item Type: Article (Journal)
Additional Information: 3397/36942
Uncontrolled Keywords: acoountant, corporate strategy, management, corporate management, interview, public listed companies, Malaysia
Subjects: H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr Hairul Azlan Bin Annuar
Date Deposited: 17 Jun 2014 16:01
Last Modified: 19 Sep 2017 14:49
URI: http://irep.iium.edu.my/id/eprint/36942

Actions (login required)

View Item View Item


Downloads per month over past year