Accounting Systems and Practice in Pre-New Public Management Era of Malaysian Local Government: A Historical Case Study of Kota Kinabalu Municipal Council-1979-1999

  • Sulaiman Bin Tahajuddin Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah (UMS)
  • Mohd Saffie Abdul Rahim Faculty of Humanities, Arts and Heritage, Universiti Malaysia Sabah (UMS)
Keywords: accounting, case study, local government, management, Malaysia


This paper provides an overview of the Kota Kinabalu Municipal Council (at present it is now known as Kota Kinabalu City Hall (KKCH) after the elevation of status in year 2000) through the years 1979 to 1999. The main focused is to highlight the accounting systems and practice of KKMC during those years. Qualitative method was employed with the data collection mainly used the semi-structured interviews, archival document and content analysis, participations and observations. The findings reveal that since elevated from the town board to municipal council status in 1979, KKMC as the governing body for the town of Kota Kinabalu, Sabah has not seen much differences in terms of its administration and financial management systems and practices but gradual changes were taking place. Overall, the use of management accounting as a tool for management in the process of planning, directing, controlling and organizing is very rare. The belief for KKMC existence as a body for providing the service and the guardian for the town of Kota Kinabalu at the most effective and efficient cost has been materialized with very little use of management accounting techniques and tools. Management accounting as a main language in the running of the management meetings at all levels has also been seen as unpopular and unnecessary.

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How to Cite
Tahajuddin, S. and Abdul Rahim, M. S. (2021) “Accounting Systems and Practice in Pre-New Public Management Era of Malaysian Local Government: A Historical Case Study of Kota Kinabalu Municipal Council-1979-1999”, Malaysian Journal of Social Sciences and Humanities (MJSSH), 6(9), pp. 398 - 418. doi: