Abstract : A study is reported of the variations in organizational commitment and job satisfaction, as related to subsequent turnover in a sample of recently-employed psychiatric technician trainees. A longitudinal study was made across a 10 1/2 month period, with attitude measures collected at four points in time. For this sample, job satisfaction measures appeared better able to differentiate future stayers from leavers in the earliest phase of the study. With the passage of time, organizational commitment measures proved to be a better predictor of turnover, and job satisfaction failed to predict turnover. The findings are discussed in the light of other related studies, and possible explanations are examined. (Modified author abstract)

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Organizational Commitment, Job Satisfaction and Turnover Among Psychiatric Technicians. Technical Report No. 16.

Annual report 1995

第１部 管理会計の基礎（管理会計総説） 第２部 問題発見のための会計（財務諸表分析） 第３部 業績管理会計（短期利益計画のためのＣＶＰ分析；企業予算総説 ほか） 第４部 経営意思決定会計（経営意思決定のための会計） 第５部 経営戦略と管理会計（経営戦略の策定と遂行のための会計）

管理会計 = Management accounting

The concept of alignment or fit between information technology (IT) and business strategy has been discussed for many years, and strategic alignment is deemed crucial in increasing firm performance. Yet few attempts have been made to investigate the factors that influence alignment, especially in the context of small and medium sized firms (SMEs). This issue is important because results from previous studies suggest that many firms struggle to achieve alignment. Therefore, this study sought to identify different levels of alignment and then investigated the factors that influence alignment. In particular, it focused on the alignment between the requirements for accounting information (AIS requirements) and the capacity of accounting systems (AIS capacity) to generate the information, in the specific context of manufacturing SMEs in Malaysia. Using a mail questionnaire, data from 214 firms was collected on nineteen accounting information characteristics for both requirements and capacity. The fit between these two sets was explored using the moderation approach and evidence was gained that AIS alignment in some firms was high. Cluster analysis was used to find two sets of groups which could be considered more aligned and less aligned. The study then investigated some factors that might be associated with a small firm’s level of AIS alignment. Findings from the study suggest that AIS alignment was related to the firm’s: level of IT maturity; level of owner/manager’s accounting and IT knowledge; use of expertise from government agencies and accounting firms; and existence of internal IT staff.

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Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms

Self assessment system (SAS) has become the key administrative approach for both personal and corporate taxation in developed countries including the USA, UK and Australia. This approach emphasises both the taxpayers’ responsibility to report their income and the need for them to determine their own tax liability. Central to the motivations of self assessment system introduction is an increase in the efficiency of tax collection for the tax authority; however, of more vital importance is the need to enable this without having an unacceptable detrimental effect on the other key characteristics of a well-designed tax system (equity, wider administrative efficiency etc). This requires the development of public awareness of tax laws, and improvements in voluntary compliance. According to prior studies on this topic one of the main facilitating factors in achieving these aims is the development of the level of tax knowledge among taxpayers. The objective of this study is to investigate how facilitating factors interact in the development of a suitable SAS focusing in particular on the role of tax knowledge. To explore the interaction in the real setting the country of Malaysia is used as a case tax system for this study. This country is due to chosen its fairly recent introduction of SAS enabling a specific focus on changes brought about by the move to a SAS with as little time for ‘noise’ creating factors as possible that may result from longer implemented SAS. It also enables a study of this topic in the context of a developing country where many of the prior studies in this area have had in the context of developed countries. This study focuses on the level of individual Malaysian taxpayers’ knowledge and explores how tax knowledge levels influence tax compliance behaviour in a new SAS. Data was collected through a large scale national postal survey resulting in 1,073 responses. Five stages were used to facilitate the analysis. Stage 1, using the t-test and ANOVA, focuses on the characteristics of taxpayers’ knowledge including gender, ethnicity, educational level and income level. Stage 2 attempts to describe the relationship between tax knowledge and tax compliance using multiple regressions. Stage 4 examines taxpayers’ compliance determinants more widely than tax knowledge. Nine variables were tested in Stage 4. Control variables were added in both Stage 3 and Stage 5 in order to assess whether the inclusion of control variables significantly affects tax compliance behaviour. The results suggested that tax knowledge has a significant impact on tax compliance even though the level of tax knowledge varies significantly among respondents. The results also indicate that tax compliance is influenced specifically by probability of being audited, perceptions of government spending, penalties, personal financial constraints, and the influence of referent groups. Results of this study answer such questions as which various taxpayer characteristics of tax knowledge affect compliant behaviour. The results of this study can inform policymakers on the extent to which tax knowledge is important in a self assessment system and in what ways it can affect compliance. It also provides an indicator for tax administrators of the relative importance of tax knowledge in assisting with the design of tax education programmes, simplifying tax systems and developing a iii wider understanding of taxpayers' behaviour. This study contributes to current global literature in this field of the relative importance of tax knowledge in affecting tax compliance, as well as exploring the factors that make people pay taxes in a self assessment system, and discusses methods of increasing voluntary compliance.

Tax knowledge and tax compliance determinants in self assessment system in Malaysia

A study on organisational culture, employee job stress and job satisfaction within tax administrations especially in developing countries is not evidenced in the literature. This study therefore examines these aspects within the indirect tax administration in Malaysia. Data for this study was collected through a questionnaire survey on the tax employees of the Royal Malaysian Customs Wilayah Persekutuan Kuala Lumpur (RMC-WPKL). The investigation on organisational culture indicates that hierarchical culture is the dominant culture at the department. The assessment on job stress reveals that the employees are uncertain on the evaluation for a raise or promotion. The examination on job satisfaction shows that the employees are dissatisfied with the department’s concern for its employees’ welfare, and the system for recognizing and rewarding outstanding performance. It is also found that there are significant correlations among organisational culture, employee job stress and employee job satisfaction at RMC-WPKL. The results of this study signify that action should be taken to change the department’s culture orientation, reduce employees’ stress and improve employees’ satisfaction.

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An Empirical Examination of Organisational Culture, Job Stress and Job Satisfaction within the Indirect Tax Administration in Malaysia

Kajian ini menguji status penggunaan sistem perakaunan berkomputer (CBAS) di kalangan industri kecil dan sederhana di Wilayah Utara Semenanjung Malaysia. Dapatan kajian menunjukkan bahawa tahap penggunaan CBAS adalah melebihi sembilan puluh peratus. Walau bagaimanapun, CBAS yang digunapakai pada umumnya adalah di peringkat asas yang mana majoriti syarikat hanya menggunakan CBAS untuk tempoh enam tahun atau kurang. Dapatan kajian menunjukkan bahawa tempoh penggunaan CBAS berhubung langsung secara positif dengan kualiti keseluruhan CBAS. Hasil kajian juga mendapati hubungan di antara kematangan kepenggunaan CBAS dan usia sesebuah syarikat adalah berkait rapat pada arah positif. Walau bagaimanapun, dapatan kajian tidak menemui kesan positif usia dan saiz perniagaan dengan bentuk pemilikan ke atas pengunaan CBAS. 
				
				Kata kunci: Penggunaan sistem perakaunan berkomputer, teknologi maklumat, industri kecil dan sederhana

				This study investigates the status of computer-based accounting systems (CBAS) adoption among small and medium manufacturing firms (SMEs) in the northern region of Peninsular Malaysia. Results show that over ninety percent of the firms have adopted CBAS. The adoption of CBAS, however, is still at the beginning stage as majority of the firms only adopted CBAS in the last six years or less and the depth of the CBAS system adopted is behind that of industrialized countries. The results showed that years of adoption are positively correlated with the overall quality of the CBAS adopted. Further investigations on the relationships between CBAS use items and factors that were expected to affect CBAS use indicate that the maturity stage of CBAS adoption was significantly positively correlated with age of business. However, the results did not find evidence supporting previous research that argued age and size of the firms as well as the type of ownership influence the adoption of CBAS. 
				
				Key words: Adoption of computerized accounting systems, information technology, small and medium enterprises

Computer-Based Accounting Systems: The Case of Manufacturing-Based Small and Medium Enterprises in the Northern Region of Peninsular Malaysia

Management accounting literature has put forward the characteristics of good budgeting practices by the private sector. This study, therefore, attempts to explore whether those characteristics were also adopted by the public sector agencies. Eight public universities were selected in the study.The findings indicate that Malaysian public universities do adopt some of these characteristics.Further research needs to be carried out in order to measure the quality of budgeting systems actually practised in public universities as this study only focuses on the characteristics of good budgeting systems.

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Good budgeting practices in Malaysian public universities

This study examines the level of efficiency of the indirect taxes administration system. The level of efficiency was analysed through the trends of the costrevenue ratio; arrears-revenue ratio; and revenue detected-collected ratio. Further investigation was carried out to see whether the Malaysian indirect tax system has all the characteristics of a good tax system as perceived by the taxpayers based on the tenets proposed by the Institute Chartered Accountants of England and Wales (ICAEW). The result of the study revealed that the Malaysian Customs Department has been collecting less indirect taxes revenue each year as compared to the costs incurred in the process of acquiring the revenue. An analysis on the ratio of total arrears to total revenue collected also indicated that uncollected indirect tax revenues is on the increasing trend. It shows that the rate of increase in the amount of overdue taxes is more than the amount of revenue collected each year. It was also revealed that on the average, only 60% of the revenue loss detected could be recovered for the period 1995 to 2001. The trend of collection has been rather stable even though the revenue detected had increased. Regarding the characteristics of a good tax system, based on the respondents surveyed, there are mixed responses for each characteristic as perceived by the taxpayers. The findings revealed that there is an existence of a good legislation under the tax system and the tax system is constant and regularly reviewed. However, they had disagreed that the present system is certain and simple; proper consultation has been made before any new legislation is issued; and that the overall system is fair. From all the characteristics suggested, the taxpayers ranked “statutory” as the highest and “proper consultation” as the lowest.

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Malaysian indirect tax administration system: an analysis of efficiency and taxpayers' perceptions

This study examines the capabilities of the current Malaysian indirect tax administration system as one of the fiscal infrastructures in facing the challenges of globalisation and trade liberalisation. The results revealed that Malaysian Customs Department had been collecting less indirect taxes revenue each year as compared to the costs incurred in collecting the revenue. The ratio analysis of total arrears to total revenue collected indicated that uncollected indirect tax revenues are on the increasing trend. The finding also indicated that the tax administrative arrangements should be improved to make the system relatively more efficient and effective. The result further indicated that the perception of the employees for both departments towards their commitment is high and statically equivalent.

Mahamad Tayib

Papers

An Empirical Examination of Organisational Culture, Job Stress and Job Satisfaction within the Indirect Tax Administration in Malaysia

Computer-Based Accounting Systems: The Case of Manufacturing-Based Small and Medium Enterprises in the Northern Region of Peninsular Malaysia

Good budgeting practices in Malaysian public universities

Malaysian indirect tax administration system: an analysis of efficiency and taxpayers' perceptions

Tax administration system: a study on the efficiency of Malaysian indirect taxes