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To design and optimize the traditional aluminum gallium nitride/gallium nitride high electron mobility transistor (HEMT) device in achieving improved performance and current handling capability using the Synopsys’ Sentaurus TCAD tool.

Varying material and physical considerations, specifically investigating the effects of graded barriers, spacer interlayer, material selection for the channel, as well as study of the effects in the physical dimensions of the HEMT, have been extensively carried out.

Critical figure-of-merits, specifically the DC characteristics, 2DEG concentrations and mobility of the heterostructure device, have been evaluated. Significant observations include enhancement of maximum current density by 63 per cent, whereas the electron concentration was found to propagate by 1,020 cm⁻³ in the channel.

This work aims to provide tactical optimization to traditional heterostructure field effect transistors, rendering its application as power amplifiers, Monolithic Microwave Integrated Circuit (MMICs) and Radar, which requires low noise performance and very high radio frequency design operations.

Analysis in covering the breadth and complexity of heterostructure devices has been carefully executed through extensive TCAD modeling, and the end structure obtained has been optimized to provide best performance.

The purpose of this paper is to explain the institutionalization process of the performance management system (PMS) in a Malaysian government‐linked company (GLC). The study specifically looks at the changes brought by the GLC transformation programme introduced by the government.

An explanatory case study method is used whereby data are collected through semi structured interviews, document reviews, informal conversations and observations.

Despite attempts to link the organisational activities to the system through the business operating plan, the data reveal that the PMS‐related activities have somehow been viewed as a routine mechanism for appraising the employees' performances and become decoupled from the organisational activities. Thus, the new PMS did not really change the way organisational members view and do things in the organisation.

This study shows that the intention to institutionalise a new practice may not be materialised if there are not enough forces to support the change. The adoption of the new PMS practices may be due to isomorphic pressures to mimic other organisations in the same environmental field leading to ceremonial adoption of the practice.

This research provides evidence to the government that the process involved in transforming the organisational culture of a government‐linked organisation by using accounting tools might be time consuming, costly and subject to resistance. Hence, any change management programme introduced in a government‐linked organisation should have strong top management support, good financial standing as well as a reliable technical backup to the programme.

The purpose of this paper is to examine the link between management accounting and risk management. The paper measures the extent to which management accounting practices help in managing risks and the extent of the integration between these two important managerial functions.

The study used a mail survey of financial institutions listed in the Malaysian Central Banks' web site. The respondents to whom 106 questionnaires were sent were the chief financial officers; the response rate was 68 percent. A total of 16 post‐survey semi‐structured interviews were also conducted with selected respondents to gain further insights into the survey findings.

The findings from the survey indicate that analysis of financial statements was perceived to contribute most towards risk management. The majority of the respondents were of the view that the management accounting function was greatly involved in the organization's risk management. Consistent with the survey findings, the interviewees also perceived that budgetary control, budgeting, and strategic planning played important roles in managing risk.

This is a study conducted in Malaysian financial institutions and thus, results may not be generalizable to other contexts. The findings of this study strengthen the importance of both management accounting and risk management in complementing each other to form part of the corporate performance management systems.

This paper contributes to the literature as very few studies have examined the significant link between management accounting and risk management.