Abstract:

The transition of the new worldwide business atmosphere promptly changes their strategy intense on its competition, marketing, dynamic capabilities, innovation and technology adoption have major impacts on the organizations performance.  Despite many efforts taken by the government to improve the GLCs’ performance, there are still many GLCs that have failed to perform better.  Consequently, GLCs demand are unable to achieve the targeted objectives that can steer the business performance to be at par as GLCs as part of nation development. Value creation can improve GLCs’ performance by maximizing earning per share, strong competitive, and ensure a high level of operational effectiveness. This study aims to examine the role of internal factors in enhancing value creation in the context of GLCs based on management accounting practices and value creation. Qualitative approach using case study will be applied in this study as an instrument to acquire the data on influential factors through, leadership skills, management accounting practices, dynamic capabilities and value creation. An empirical descriptive presented with qualitative approaches is needed in studies where in-depth information are required to understand and explore an issue.   The findings of this study would help to provide indicators to policy makers to consider on influential factors, as guidelines for related departments to reduce loss and improve GLCs performance, importantly, to highlight the sustainability of Malaysian GLCs performance.