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Hazeline Ayoup

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Being an academician make my life colorfull. I am a senior lecturer from Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia. My research interest is in the area of management accounting, performance management, Balanced Scorecard, Corporate Social Responsibility and case study.

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Universiti Utara Malaysia

Adibah Ab. Wahab

University of Malaya, Malaysia

Nurul Ilyana Muhd Adnan

Universiti Kebangsaan Malaysia

Mahdhir Abdullah

S Salahudin Suyurno

Norashidah Hashim

University of Malaya, Malaysia

Wan Nur Azira Wan Mohamed Salleh

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Papers by Hazeline Ayoup

Pulangan Sosial Atas Pelaburan: Kajian Impak Skim Agihan Zakat Bantuan Jayadiri Asnaf di Negeri Kedah

AZKA International Journal of Zakat & Social Finance

Zakat merupakan satu bentuk bantuan kepada penerima zakat untuk membantu mereka meneruskan kehidu... more Zakat merupakan satu bentuk bantuan kepada penerima zakat untuk membantu mereka meneruskan kehidupan dan meningkatkan taraf hidup. Kajian ini dijalankan untuk menilai impak ekonomi dan sosial agihan zakat oleh Lembaga Zakat Negeri Kedah (LZNK) kepada sekumpulan penerima melalui skim bantuan perniagaan yang dipanggil Bantuan Jayadiri. Kaedah penyelidikan kualitatif digunakan untuk mengumpul dan menganalisis data. Impak ekonomi dan sosial diukur menggunakan formula Pulangan Sosial atas Pelaburan (SROI). Kajian mendapati bahawa bantuan ini secara umumnya telah meningkatkan tahap pendapatan asnaf. Keputusan kajian menunjukkan bahawa pulangan sosial bagi skim ini kepada penerima zakat adalah sebanyak RM3.22 bagi setiap RM1 yang dilaburkan. Kadar pulangan ini adalah tinggi dan menunjukkan bahawa skim bantuan perniagaan ini telah mencapai matlamatnya, iaitu untuk meningkatkan pendapatan dan kesejahteraan asnaf melalui bantuan perniagaan ini. Pada masa akan datang, dicadangkan bahawa sistem...

Corporate Social Responsibility Practices in Epic Valley Sdn Bhd: The Spirit Of A Philantropist

IMBRe, 2019

Strategic alignment and performance measurement: the case of TM Berhad / Prof Dr Normah Hj Omar and Hazeline Ayoup

Research Management Institute (RMI), 2013

Implementation of Balance Scorecard (BSC) in a Malaysian GLC: Perceptions of Middle Managers

This paper examines the perceptions of middle managers concerning several Balanced Scorecard (BSC... more This paper examines the perceptions of middle managers concerning several Balanced Scorecard (BSC) implementation issues using the case study approach. Data were collected using a questionnaire which was distributed to 280 middle managers in a selected organisation. The results of the study showed that middle managers perceived a moderate level of leadership and commitment from the top management towards the BSC implementation initiatives in the company. They also perceived that the BSC had some positive implications on their performance but they did not have a clear understanding of the workings. Middle managers also perceived that the company had good data processing and information technology to support the implementation process. However, clear guidelines on their individual performance evaluation process were not provided. These results indicate that the organisations derive benefits from the implementation of the BSC. Areas that can be improved to gain more benefits from implementing the system are highlighted

Implementation of balanced scorecard (BSC) in a Malaysian GLC: perceptions of middle managers / Hazeline Ayoup, Normah Hj Omar and Ibrahim Kamal Abdul Rahman

Universiti Teknologi MARA Cawangan Selangor, 2012

International Journal of Economics and Financial Issues Balanced Scorecard and Strategic Alignment: A Malaysian Case

This study explores the uses of the balanced scorecard (BSC) as a strategic alignment tool in a l... more This study explores the uses of the balanced scorecard (BSC) as a strategic alignment tool in a large Malaysian organization. The aim is to investigate whether the BSC helps to improve the strategic alignment process in an organization. The authors apply qualitative case study approach. The main sources of data were from interviews and observations. The case company for this study is a large Malaysian Government-Link Company (GLC). The results show that the BSC through its measures helps to improve the process of aligning the company's strategic objectives and strategies between the top and the lower management levels partially. It reveals how the BSC helps to improve the alignment process by increasing managers' awareness and common understanding of alignment, focus managers' attention on the harmonization and streamlining managers' objectives towards achieving organizational goals.

Introduction to managerial accounting 1: Learning strategies to improve student performance

This book is intended primarily for students who are at the foundation stage of pursuing manageri... more This book is intended primarily for students who are at the foundation stage of pursuing managerial accounting course. After many years of teaching managerial accounting to various levels of students in tertiary accounting education, we became convinced there was a need for a book with a more 'student-centered' text. The need for such approach is vital for students who are in the process of preparing for the managerial accounting examination. In line with the 'student-centered' approach, this book introduces the concept of Bloom's Taxonomy of cognitive skills in the introduction chapter. The taxonomy provides a useful structure in which to categorize test questions, since the setter will characteristically asked questions within particular levels, and if students can determine them in context of learning objectives, the candidates will be able to study using appropriate strategies. Question items on quizzes and exams can demand different levels of thinking skills...

Improving critical thinking skills among accounting students through coaching approach

Critical thinking is the skill to think evidently and reasonably about what to do or to have conf... more Critical thinking is the skill to think evidently and reasonably about what to do or to have confidence in which involve in reflective and independent thinking.Realizing that the importance of critical thinking skill to accounting student, the researcher do a study to improve the skills by using one of the effective learning tool, which is coaching approach.Coaching approach is a method that directly involves the learner, by actively encouraging them to do something in order to achieve their goals.A culture of mentoring and coaching will, over time, have an impact on young people and their learning. The approach can increase reflectivity and clarity of thinking, improved psychological wellbeing and confidence and better problem-solving skills or decision-making.This study employed action research with the use of ‘Grow Coaching Model’.A management accounting students comprised of 29 participants were under studied. The instrument used to measure the attitude of critical thinking skil...

Interactive Kahoot! - An Application to Enhance the Learning of Accounting Subject in School

Turkish Journal of Computer and Mathematics Education (TURCOMAT), 2021

This study was conducted to examine the effect of using Kahoot! on students’ achievement of their... more This study was conducted to examine the effect of using Kahoot! on students’ achievement of their accounting subject. The accounting subject is viewed as a difficult subject and was often dislike by many students. Therefore, this study hopes to provide evidence on a tool that may attract students to learn accounting subject known as Kahoot!. The study used a pre-experimental case study research design with explanatory sequential mixed method. A sample of 22 Malaysian students aged 16 years was selected from a school in northern Peninsular Malaysia. The instrument used was a pre-test and post-test which contained 30 multiple choice items. The Kuder-Richardson reliability value (KR20) is .85. The t-test result shows that there is a significant difference between the pre- and post-test accounting subject achievement scores of the students. Interviews indicates that the students enjoyed learning using Kahoot! and it helps them to be more engaged with the subject.

Managing strategic alignment using the balanced scorecard: A Malaysian company's experience

The main purpose of this study is to explore the used of the Balanced Scorecard (BSC) as a strate... more The main purpose of this study is to explore the used of the Balanced Scorecard (BSC) as a strategic alignment tool in a large Malaysian organization using the qualitative case study approach. This study indicates that the BSC, through its performance indicators helps to partially improve the alignment of a company’s strategic objectives and strategies between the top management and the lower management levels. It also helps to align the various divisions in the organizations at the strategic level. However, full alignment is still a long way to achieve. This study highlighted the importance of awareness, common understanding and systematic alignment process in managing the alignment process and issue faces by the management in the process.

Rural single mothers entrepreneurship program (RuSMEP)

The aim of this project is to provide support for single mothers in economic and social aspects t... more The aim of this project is to provide support for single mothers in economic and social aspects through entrepreneurship education.The objectives of the program are to identify the single mothers who has potential to become successful entrepreneurs, examine the level of entrepreneurial readiness among single mothers, disseminate knowledge and information regarding entrepreneurship development, train and guide them with the entrepreneurship knowledge and skills. Therefore, in the long run, the participants of this program would be able to increase income and overcome poverty.The methodology used for this program was multiple approach such as psychometric test, training, coaching and mentoring. In specific, to identify the participants of single mothers through networking and purposive sampling. The survey method using structured questionnaire used in order to identify the entrepreneurial needs of single mothers. Then, designing the training program that suit with single mothers. Foll...

Does balanced scorecard improve strategy communication? Qualitative evidence

As a part of a larger study, this study presents an exploratory and qualitative analysis of the u... more As a part of a larger study, this study presents an exploratory and qualitative analysis of the used of Balanced Scorecard (BSC) as a strategy communication tool in a large Malaysian service provider. Better understanding of organization’s strategy is vital for better implementation of the strategy itself. Kaplan and Norton (1992, 2001), claimed that one of the major advantages of BSC is its ability to enhance the process of communicating corporate strategic objectives from the top to the operational level managers. With regards to this issue, this study specifically explores the used of BSC to facilitate strategy communication between the top and the lower management team.Finding of this study revealed that the BSC does improve communication of firm’s strategic objectives from the top to certain lower managerial levels.The study also indicates some room for improvement regarding the strategy communication issue in a BSC company.

Cybernetic Controls, and Rewards and Compensation Controls Influence on Organizational Performance. Mediating Role of Organizational Capabilities in Pakistan

Observational assessment of the balanced scorecard strategic alignment process: A study of a utility company

As part of a larger study, this paper presents an exploratory and qualitative analysis of the Bal... more As part of a larger study, this paper presents an exploratory and qualitative analysis of the Balanced Scorecard (BSC) implementation of a utility company in Malaysia.Specifically, the paper explores whether the use of BSC facilitates the alignment between corporate objectives, strategic business units’ strategies and the key performance indicators of individual managers. After sixteen years of BSC implementation, the company has received some mixed responses, both positive and negative feedback from its stakeholders.One of the major proponents about BSC is its purported ability to create vertical and horizontal alignment between each separated business segments, divisions and at individual level, particularly in a complex organization. Therefore, this study presents an observational assessment on how a Malaysian company which have been utilizing the BSC methodology for more than a decade and still trying to find a better match and alignment between corporate objectives, SBU strateg...

Projek rekabentuk lestari: Pemasangan sistem penuaian air hujan di kawasan luar bandar

Malaysia adalah negara yang menerima jumlah kuantiti hujan yang tinggi dan sesuai untuk projek pe... more Malaysia adalah negara yang menerima jumlah kuantiti hujan yang tinggi dan sesuai untuk projek penuaian air hujan.Penuaian air hujan adalah penyelesaian kepada beberapa masalah lestari air di dunia.Ia mengurangkan risiko catuan air sambil mengurangkan risiko banjir.Teknologi ini murah dan mudah diguna pakai di mana-mana bangunan baru atau yang sedia ada.Tujuan kertas kerja ini adalah untuk meneliti kelestarian sistem penuaian air hujan dan keberkesanannya bagi projek yang telah dijalankan kawasan perumahan di Kampung Bukit Lada dan Kampung KEDA Bendang Perang.Projek ini dijalankan dengan menggunakan kaedah latihan jangka pendek teori dan praktikal untuk menjadikan belia luar bandar lebih mahir dan inovatif dalam menghasilkan produk yang lestari. Projek ini juga berpotensi untuk menyelesaikan masalah bekalan air di kawasan yang mengalami tekanan air rendah.

The Impact of BSC Implementation In Higher Education Institution: Evidence from Past Studies

The intensity of competition among contemporary Higher Education Institution (HEIS) has led to ma... more The intensity of competition among contemporary Higher Education Institution (HEIS) has led to many of such institutions to focus more on how to provide high quality education so as to attain a suitable position in the university world ranking by implementing a suitable management performance. This paperaims to examine the impact of Balanced Scorecard (BSC) implementation in HEIS. The conceptual issues of BSC concept basically stem from the questions raised by the four perspectives. Although, there are other issues of BSC that are associated with the implementation process. We found out that the BSC can be strategically implemented through the use of strategy maps. We also found out that effective BSC implementation requires links to be developed among any of the BSC perspective so as to reflect cause and effect relationships as well as a suitable strategy map that will align and link the institution’s mission, visions, strategy and objectives respectively. BSC is a modelthat can be...

Program tranformasi luar bandar: Pendidikan dan pelaksanaan amalan kitar semula di Kampung Jeruju Kedah

Alam sekitar merupakan sumber yang amat penting dalam menjamin kesejahteraan hidup.Oleh itu, penj... more Alam sekitar merupakan sumber yang amat penting dalam menjamin kesejahteraan hidup.Oleh itu, penjagaan dan pemuliharaannya perlulah menjadi agenda dan amalan penduduk di bandar dan luar bandar. Kertas kerja ini membincangkan pelaksanaan program transformasi luar bandar bagi memupuk amalan kitar semula dikalangan masyarakat di luar bandar. Matlamat kajian ini adalah untuk, mengkaji tahap kesedaran dan pengetahuan masyarakat kampung tentang pentingnya menjaga alam sekitar serta kesan program peningkatan ilmu mengenai amalan kitar semula ini terhadap amalan kitar semula di kalangan penduduk luar bandar.Kajian ini menggunakan kaedah kajian kes yang mengambil Kampung Kuala Jerlun sebagai kes kajian. Hasil pelaksanaan program ini, data dari kaji selidik menunjukkan bahawa keinginan untuk melaksanakan amalan kitar semula di kalangan masyarakat adalah lebih tinggi.Selain itu, program tersebut juga telah meningkatkan pengetahuan penduduk mengenali kaedah amalan kitar semula yang betul di sem...

Balanced Scorecard and Strategic Alignment: A Malaysian Case

International Journal of Economics and Financial Issues, 2016

The research is aimed at identifying patterns of implementation of regional programs for energy s... more The research is aimed at identifying patterns of implementation of regional programs for energy saving and increasing energy efficiency in the context of innovative development of the construction industry. Authors held a critical analysis of the existing regional programs in the field of energy saving, the development of proposals for improvement of existing and development of new energy efficiency programs for the building complex, including low-rise housing construction. The study applies economic and statistical methods as to establish quantitative relationships and evaluation of existing programs for the development of new instruments of territorial-sectoral development. The conclusions are made on the overall inefficiency of the implementation of existing regional programs on energy saving and energy efficiency, as well as the need to change them in terms of the introduction of industrial components. Implementation of the results can lead to performance improvement of both the...

The Application of Strategy Map in the Balanced Scorecard Implementation: A Case of a Public Organization

International Journal of Academic Research in Business and Social Sciences, Aug 19, 2018

The Balanced Scorecard (BSC) has been used as a strategic performance management tools worldwide.... more The Balanced Scorecard (BSC) has been used as a strategic performance management tools worldwide. However, the literature shows very little evidence on some of its implementation tools such as the "Strategy Map". This paper aims to demonstrate the utilization of the strategy map in a Malaysian company which adopted the BSC as its performance management system, its implication and challenges. Using a case study approach, data were collected using observations and company's documents and was analyzed qualitatively using the thematic analysis. Result indicates that if used properly, the strategy maps help the managers to identify organizational corporate strategies, objectives and performance measurement and facilitates the process of communicating those information from the top to the lower level management until the individual level. This study emphasizes the critical role of strategy map in the BSC implementation as well as its application in other performance management system when necessary.

Management Control System (MCS) as a Package Elements Influence on Organizational Performance in the Pakistani context

Pakistan Journal of Humanities and Social Sciences

This paper intends to demonstrate the relationships between the management control system (MCS) a... more This paper intends to demonstrate the relationships between the management control system (MCS) as a package elements with organizational performance. Many studies conducted and investigated the impact of the management control system (levers of control) and organizational performance and ignore the elements of MCS as a package. Pakistan textile industry faces a lot of issues regarding MCS as packages elements and due to these issue organizational performance reduced. Therefore, current study portray a framework that consists of some vital elements of control adopted from Malmi and Brown (2008) MCS as a package like planning control, cybernetic controls, rewards and compensation controls, administrative controls, and cultural controls which if empirically investigated would demonstrate the extent of by in Pakistan textile industry and how these controls generate better organizational performance. This suggests that the need for more explanation of Pakistani textile industry managers...

Pulangan Sosial Atas Pelaburan: Kajian Impak Skim Agihan Zakat Bantuan Jayadiri Asnaf di Negeri Kedah

AZKA International Journal of Zakat & Social Finance

Zakat merupakan satu bentuk bantuan kepada penerima zakat untuk membantu mereka meneruskan kehidu... more Zakat merupakan satu bentuk bantuan kepada penerima zakat untuk membantu mereka meneruskan kehidupan dan meningkatkan taraf hidup. Kajian ini dijalankan untuk menilai impak ekonomi dan sosial agihan zakat oleh Lembaga Zakat Negeri Kedah (LZNK) kepada sekumpulan penerima melalui skim bantuan perniagaan yang dipanggil Bantuan Jayadiri. Kaedah penyelidikan kualitatif digunakan untuk mengumpul dan menganalisis data. Impak ekonomi dan sosial diukur menggunakan formula Pulangan Sosial atas Pelaburan (SROI). Kajian mendapati bahawa bantuan ini secara umumnya telah meningkatkan tahap pendapatan asnaf. Keputusan kajian menunjukkan bahawa pulangan sosial bagi skim ini kepada penerima zakat adalah sebanyak RM3.22 bagi setiap RM1 yang dilaburkan. Kadar pulangan ini adalah tinggi dan menunjukkan bahawa skim bantuan perniagaan ini telah mencapai matlamatnya, iaitu untuk meningkatkan pendapatan dan kesejahteraan asnaf melalui bantuan perniagaan ini. Pada masa akan datang, dicadangkan bahawa sistem...

Corporate Social Responsibility Practices in Epic Valley Sdn Bhd: The Spirit Of A Philantropist

IMBRe, 2019

Strategic alignment and performance measurement: the case of TM Berhad / Prof Dr Normah Hj Omar and Hazeline Ayoup

Research Management Institute (RMI), 2013

Implementation of Balance Scorecard (BSC) in a Malaysian GLC: Perceptions of Middle Managers

This paper examines the perceptions of middle managers concerning several Balanced Scorecard (BSC... more This paper examines the perceptions of middle managers concerning several Balanced Scorecard (BSC) implementation issues using the case study approach. Data were collected using a questionnaire which was distributed to 280 middle managers in a selected organisation. The results of the study showed that middle managers perceived a moderate level of leadership and commitment from the top management towards the BSC implementation initiatives in the company. They also perceived that the BSC had some positive implications on their performance but they did not have a clear understanding of the workings. Middle managers also perceived that the company had good data processing and information technology to support the implementation process. However, clear guidelines on their individual performance evaluation process were not provided. These results indicate that the organisations derive benefits from the implementation of the BSC. Areas that can be improved to gain more benefits from implementing the system are highlighted

Implementation of balanced scorecard (BSC) in a Malaysian GLC: perceptions of middle managers / Hazeline Ayoup, Normah Hj Omar and Ibrahim Kamal Abdul Rahman

Universiti Teknologi MARA Cawangan Selangor, 2012

International Journal of Economics and Financial Issues Balanced Scorecard and Strategic Alignment: A Malaysian Case

This study explores the uses of the balanced scorecard (BSC) as a strategic alignment tool in a l... more This study explores the uses of the balanced scorecard (BSC) as a strategic alignment tool in a large Malaysian organization. The aim is to investigate whether the BSC helps to improve the strategic alignment process in an organization. The authors apply qualitative case study approach. The main sources of data were from interviews and observations. The case company for this study is a large Malaysian Government-Link Company (GLC). The results show that the BSC through its measures helps to improve the process of aligning the company's strategic objectives and strategies between the top and the lower management levels partially. It reveals how the BSC helps to improve the alignment process by increasing managers' awareness and common understanding of alignment, focus managers' attention on the harmonization and streamlining managers' objectives towards achieving organizational goals.

Introduction to managerial accounting 1: Learning strategies to improve student performance

This book is intended primarily for students who are at the foundation stage of pursuing manageri... more This book is intended primarily for students who are at the foundation stage of pursuing managerial accounting course. After many years of teaching managerial accounting to various levels of students in tertiary accounting education, we became convinced there was a need for a book with a more 'student-centered' text. The need for such approach is vital for students who are in the process of preparing for the managerial accounting examination. In line with the 'student-centered' approach, this book introduces the concept of Bloom's Taxonomy of cognitive skills in the introduction chapter. The taxonomy provides a useful structure in which to categorize test questions, since the setter will characteristically asked questions within particular levels, and if students can determine them in context of learning objectives, the candidates will be able to study using appropriate strategies. Question items on quizzes and exams can demand different levels of thinking skills...

Improving critical thinking skills among accounting students through coaching approach

Critical thinking is the skill to think evidently and reasonably about what to do or to have conf... more Critical thinking is the skill to think evidently and reasonably about what to do or to have confidence in which involve in reflective and independent thinking.Realizing that the importance of critical thinking skill to accounting student, the researcher do a study to improve the skills by using one of the effective learning tool, which is coaching approach.Coaching approach is a method that directly involves the learner, by actively encouraging them to do something in order to achieve their goals.A culture of mentoring and coaching will, over time, have an impact on young people and their learning. The approach can increase reflectivity and clarity of thinking, improved psychological wellbeing and confidence and better problem-solving skills or decision-making.This study employed action research with the use of ‘Grow Coaching Model’.A management accounting students comprised of 29 participants were under studied. The instrument used to measure the attitude of critical thinking skil...

Interactive Kahoot! - An Application to Enhance the Learning of Accounting Subject in School

Turkish Journal of Computer and Mathematics Education (TURCOMAT), 2021

This study was conducted to examine the effect of using Kahoot! on students’ achievement of their... more This study was conducted to examine the effect of using Kahoot! on students’ achievement of their accounting subject. The accounting subject is viewed as a difficult subject and was often dislike by many students. Therefore, this study hopes to provide evidence on a tool that may attract students to learn accounting subject known as Kahoot!. The study used a pre-experimental case study research design with explanatory sequential mixed method. A sample of 22 Malaysian students aged 16 years was selected from a school in northern Peninsular Malaysia. The instrument used was a pre-test and post-test which contained 30 multiple choice items. The Kuder-Richardson reliability value (KR20) is .85. The t-test result shows that there is a significant difference between the pre- and post-test accounting subject achievement scores of the students. Interviews indicates that the students enjoyed learning using Kahoot! and it helps them to be more engaged with the subject.

Managing strategic alignment using the balanced scorecard: A Malaysian company's experience

The main purpose of this study is to explore the used of the Balanced Scorecard (BSC) as a strate... more The main purpose of this study is to explore the used of the Balanced Scorecard (BSC) as a strategic alignment tool in a large Malaysian organization using the qualitative case study approach. This study indicates that the BSC, through its performance indicators helps to partially improve the alignment of a company’s strategic objectives and strategies between the top management and the lower management levels. It also helps to align the various divisions in the organizations at the strategic level. However, full alignment is still a long way to achieve. This study highlighted the importance of awareness, common understanding and systematic alignment process in managing the alignment process and issue faces by the management in the process.

Rural single mothers entrepreneurship program (RuSMEP)

The aim of this project is to provide support for single mothers in economic and social aspects t... more The aim of this project is to provide support for single mothers in economic and social aspects through entrepreneurship education.The objectives of the program are to identify the single mothers who has potential to become successful entrepreneurs, examine the level of entrepreneurial readiness among single mothers, disseminate knowledge and information regarding entrepreneurship development, train and guide them with the entrepreneurship knowledge and skills. Therefore, in the long run, the participants of this program would be able to increase income and overcome poverty.The methodology used for this program was multiple approach such as psychometric test, training, coaching and mentoring. In specific, to identify the participants of single mothers through networking and purposive sampling. The survey method using structured questionnaire used in order to identify the entrepreneurial needs of single mothers. Then, designing the training program that suit with single mothers. Foll...

Does balanced scorecard improve strategy communication? Qualitative evidence

As a part of a larger study, this study presents an exploratory and qualitative analysis of the u... more As a part of a larger study, this study presents an exploratory and qualitative analysis of the used of Balanced Scorecard (BSC) as a strategy communication tool in a large Malaysian service provider. Better understanding of organization’s strategy is vital for better implementation of the strategy itself. Kaplan and Norton (1992, 2001), claimed that one of the major advantages of BSC is its ability to enhance the process of communicating corporate strategic objectives from the top to the operational level managers. With regards to this issue, this study specifically explores the used of BSC to facilitate strategy communication between the top and the lower management team.Finding of this study revealed that the BSC does improve communication of firm’s strategic objectives from the top to certain lower managerial levels.The study also indicates some room for improvement regarding the strategy communication issue in a BSC company.

Cybernetic Controls, and Rewards and Compensation Controls Influence on Organizational Performance. Mediating Role of Organizational Capabilities in Pakistan

Observational assessment of the balanced scorecard strategic alignment process: A study of a utility company

As part of a larger study, this paper presents an exploratory and qualitative analysis of the Bal... more As part of a larger study, this paper presents an exploratory and qualitative analysis of the Balanced Scorecard (BSC) implementation of a utility company in Malaysia.Specifically, the paper explores whether the use of BSC facilitates the alignment between corporate objectives, strategic business units’ strategies and the key performance indicators of individual managers. After sixteen years of BSC implementation, the company has received some mixed responses, both positive and negative feedback from its stakeholders.One of the major proponents about BSC is its purported ability to create vertical and horizontal alignment between each separated business segments, divisions and at individual level, particularly in a complex organization. Therefore, this study presents an observational assessment on how a Malaysian company which have been utilizing the BSC methodology for more than a decade and still trying to find a better match and alignment between corporate objectives, SBU strateg...

Projek rekabentuk lestari: Pemasangan sistem penuaian air hujan di kawasan luar bandar

Malaysia adalah negara yang menerima jumlah kuantiti hujan yang tinggi dan sesuai untuk projek pe... more Malaysia adalah negara yang menerima jumlah kuantiti hujan yang tinggi dan sesuai untuk projek penuaian air hujan.Penuaian air hujan adalah penyelesaian kepada beberapa masalah lestari air di dunia.Ia mengurangkan risiko catuan air sambil mengurangkan risiko banjir.Teknologi ini murah dan mudah diguna pakai di mana-mana bangunan baru atau yang sedia ada.Tujuan kertas kerja ini adalah untuk meneliti kelestarian sistem penuaian air hujan dan keberkesanannya bagi projek yang telah dijalankan kawasan perumahan di Kampung Bukit Lada dan Kampung KEDA Bendang Perang.Projek ini dijalankan dengan menggunakan kaedah latihan jangka pendek teori dan praktikal untuk menjadikan belia luar bandar lebih mahir dan inovatif dalam menghasilkan produk yang lestari. Projek ini juga berpotensi untuk menyelesaikan masalah bekalan air di kawasan yang mengalami tekanan air rendah.

The Impact of BSC Implementation In Higher Education Institution: Evidence from Past Studies

The intensity of competition among contemporary Higher Education Institution (HEIS) has led to ma... more The intensity of competition among contemporary Higher Education Institution (HEIS) has led to many of such institutions to focus more on how to provide high quality education so as to attain a suitable position in the university world ranking by implementing a suitable management performance. This paperaims to examine the impact of Balanced Scorecard (BSC) implementation in HEIS. The conceptual issues of BSC concept basically stem from the questions raised by the four perspectives. Although, there are other issues of BSC that are associated with the implementation process. We found out that the BSC can be strategically implemented through the use of strategy maps. We also found out that effective BSC implementation requires links to be developed among any of the BSC perspective so as to reflect cause and effect relationships as well as a suitable strategy map that will align and link the institution’s mission, visions, strategy and objectives respectively. BSC is a modelthat can be...

Program tranformasi luar bandar: Pendidikan dan pelaksanaan amalan kitar semula di Kampung Jeruju Kedah

Alam sekitar merupakan sumber yang amat penting dalam menjamin kesejahteraan hidup.Oleh itu, penj... more Alam sekitar merupakan sumber yang amat penting dalam menjamin kesejahteraan hidup.Oleh itu, penjagaan dan pemuliharaannya perlulah menjadi agenda dan amalan penduduk di bandar dan luar bandar. Kertas kerja ini membincangkan pelaksanaan program transformasi luar bandar bagi memupuk amalan kitar semula dikalangan masyarakat di luar bandar. Matlamat kajian ini adalah untuk, mengkaji tahap kesedaran dan pengetahuan masyarakat kampung tentang pentingnya menjaga alam sekitar serta kesan program peningkatan ilmu mengenai amalan kitar semula ini terhadap amalan kitar semula di kalangan penduduk luar bandar.Kajian ini menggunakan kaedah kajian kes yang mengambil Kampung Kuala Jerlun sebagai kes kajian. Hasil pelaksanaan program ini, data dari kaji selidik menunjukkan bahawa keinginan untuk melaksanakan amalan kitar semula di kalangan masyarakat adalah lebih tinggi.Selain itu, program tersebut juga telah meningkatkan pengetahuan penduduk mengenali kaedah amalan kitar semula yang betul di sem...

Balanced Scorecard and Strategic Alignment: A Malaysian Case

International Journal of Economics and Financial Issues, 2016

The research is aimed at identifying patterns of implementation of regional programs for energy s... more The research is aimed at identifying patterns of implementation of regional programs for energy saving and increasing energy efficiency in the context of innovative development of the construction industry. Authors held a critical analysis of the existing regional programs in the field of energy saving, the development of proposals for improvement of existing and development of new energy efficiency programs for the building complex, including low-rise housing construction. The study applies economic and statistical methods as to establish quantitative relationships and evaluation of existing programs for the development of new instruments of territorial-sectoral development. The conclusions are made on the overall inefficiency of the implementation of existing regional programs on energy saving and energy efficiency, as well as the need to change them in terms of the introduction of industrial components. Implementation of the results can lead to performance improvement of both the...

The Application of Strategy Map in the Balanced Scorecard Implementation: A Case of a Public Organization

International Journal of Academic Research in Business and Social Sciences, Aug 19, 2018

The Balanced Scorecard (BSC) has been used as a strategic performance management tools worldwide.... more The Balanced Scorecard (BSC) has been used as a strategic performance management tools worldwide. However, the literature shows very little evidence on some of its implementation tools such as the "Strategy Map". This paper aims to demonstrate the utilization of the strategy map in a Malaysian company which adopted the BSC as its performance management system, its implication and challenges. Using a case study approach, data were collected using observations and company's documents and was analyzed qualitatively using the thematic analysis. Result indicates that if used properly, the strategy maps help the managers to identify organizational corporate strategies, objectives and performance measurement and facilitates the process of communicating those information from the top to the lower level management until the individual level. This study emphasizes the critical role of strategy map in the BSC implementation as well as its application in other performance management system when necessary.

Management Control System (MCS) as a Package Elements Influence on Organizational Performance in the Pakistani context

Pakistan Journal of Humanities and Social Sciences

This paper intends to demonstrate the relationships between the management control system (MCS) a... more This paper intends to demonstrate the relationships between the management control system (MCS) as a package elements with organizational performance. Many studies conducted and investigated the impact of the management control system (levers of control) and organizational performance and ignore the elements of MCS as a package. Pakistan textile industry faces a lot of issues regarding MCS as packages elements and due to these issue organizational performance reduced. Therefore, current study portray a framework that consists of some vital elements of control adopted from Malmi and Brown (2008) MCS as a package like planning control, cybernetic controls, rewards and compensation controls, administrative controls, and cultural controls which if empirically investigated would demonstrate the extent of by in Pakistan textile industry and how these controls generate better organizational performance. This suggests that the need for more explanation of Pakistani textile industry managers...