Purpose – The purpose of this paper is to provide evidence of accounting outsourcing practices in Malaysia and the management control strategies undertaken by these practising firms to mitigate inherent risks. Design /methodology/approach – This study employs survey methodology using...

Purpose: This paper aims to investigate the effect of product complexity and communication quality on inter-organizational cost management (IOCM) and open book accounting (OBA) practices in buyer–supplier relationships in Malaysian manufacturing firms. Design/methodology/approach: A...

Purpose – A shared service (SS) arrangement involves an intra-firm interrelationship, since the SS centre (SSC), operated as an independent business unit, provides services to clients who are other independent business units in the same company group. The purpose of this study is to provide an...

Purpose – Firms in Malaysia are in an enviable position in view of Malaysia's standing as a leading outsourcing hub in the region. Despite that, little is known about the accounting outsourcing practices, risks and control in Malaysia. This paper aims to explore the practices, decisions,...

Purpose – A shared service (SS) arrangement involves an intra‐firm interrelationship, since the SS centre (SSC), operated as an independent business unit, provides services to clients who are other independent business units in the same company group. The purpose of this study is to provide...

This study examines the pricing methods for educational programmes at institutes of higher learning (IHLs) in Malaysia. Managerial efforts adopted by the IHLs to support their pricing methods are also discussed. Case study approach was used and nine IHLs participated in this study. Cases are...