Transformational leadership and use of management accounting information system in airlines industry

Abstract

The development of a comprehensive network of airports is deemed essential to facilitate trade, tourism and to accelerate socio-economic development. This paper aims to study how transformational leadership affect the use of Management Accounting Information System (MAIS) and to understand whether transformational leadership affects the performance of airline industry especially Malaysia Airports Holding Berhad (MAHB). The data is obtained from annual report from 2004–2009 and focused interview. The results show that MAHB practice transformational leadership in which will affect the use of MAIS and organizational performance. These results suggest that MAHB has to align and review its existing infrastructure and organizational culture to adapt the new concepts, process as well as develop new operational concepts.