Interdisciplinar y Behavior and Social Sciences – Lumban Gaol (Ed.)
© 2015 Taylor & Francis Group, London, ISBN 978-1-138-02735-0
Performance measures use, government regulation, risk management and
accountability
B.A. Bakar, S.Z.A. Rasid & A.M. Rizal
International Business School, Universiti Teknologi Malaysia, Kuala Lumpur, Malaysia
ABSTRACT: While Risk Management (RM) system and Performance Measurement System (PMS) are tools
related to organizational objectives, the importance of RM is seldom addressed. There is a significant gap
in the literature investigating RM with its drivers: government regulation and PMS use, and accountability.
Therefore, by using Partial Least Square (PLS) and Structural Equation Modeling (SEM), this study attempts
to