Zaimah Abdullah, Mohd Hisham Mohd Sharif, Ram Al Jaffri Saad, Arifatul Husna Mohd Ariff, Md Hairi Md Hussain and Mohd Herry Mohd Nasir
This paper aims to explore the factors of social media adoption by zakat institutions.
Abstract
Purpose
This paper aims to explore the factors of social media adoption by zakat institutions.
Design/methodology/approach
This study uses qualitative data as the main source of evidence. Data were collected using semi-structured face-to-face interviews. Ten respondents from eight zakat institutions across Malaysia were interviewed. Judgement sampling and snowballing techniques were used to select respondents. Data analysis was done in three phases, namely, data reduction, data display and conclusion confirmation.
Findings
The findings of this study found perceived benefits, ease of use, accessibility, formalization, training, management push and indirect public push to be the determinant factors that contribute to the adoption of a social media application in zakat institutions. They are discussed and organized into a few groups under four categories, namely, technological, organizational and environmental contexts based on the TOE framework.
Research limitations/implications
This study contributes to the existing body of knowledge in technology adoption understanding with the engagement of a range of Technology Organization Environment (TOE) framework. However, for future research, quantitative data involving the zakat payers should be anticipated to further understand the issue.
Practical implications
Output from this study may be useful to the adoption champions within zakat institutions, such as decision-makers and marketing officers. These people can help to provide guidelines and steer managers to focus on the identified factors in this study when adopting social media.
Social implications
The finding from this study may help to increase the efficiency of two-way communication between zakat institutions and the community. It was found that the adoption of social media improved communication activities with the public and better handling of negative perceptions towards zakat institutions. The findings proved that using social media applications in zakat institutions can help create a better organizational image for the public by publishing instant and continuous news feeds on activities that specifically cater to the need of the asnaf. This can alleviate negative perceptions that zakat institutions are only good in collecting money, but not effective in helping the poor.
Originality/value
Previous zakat literature has focussed on different issues such as the determinants of zakat compliance behaviors, zakat fund management, distribution of funds, zakat information system and digital marketing; however, little is known about how and why zakat institutions adopt social media applications as a communication tool with the public. Thus, this research makes a difference by focussing on a new aspect of study in the zakat environment, which aims to explore the factors of social media adoption by zakat institutions. This study also proposes the new appropriate TOE framework to understand the adoption behaviour by the zakat institution towards social media application.
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Zaimah Abdullah, Hasnah Shaari, Sitraselvi Chandren and Arifatul Husna Mohd Ariff
The teaching case is designed to be used by students in higher education institutions at the undergraduate level. This case may also be relevant for staff at the bursary…
Abstract
Study level/applicability
The teaching case is designed to be used by students in higher education institutions at the undergraduate level. This case may also be relevant for staff at the bursary departments of any public universities or public organizations that have biological assets.
Case overview
This case provides a study on agricultural activity at Universiti Pengurusan Malaysia (UNIPM). The purpose of this case is to create greater awareness for case users on the accounting framework and on methods recommended for recording specific assets in agricultural activity, i.e., biological assets. This case provides users with experience in explaining the nature of an organization’s agricultural activities and accounting for biological assets as recommended in the Malaysian accounting framework. In addition, users are exposed to some current issues in accounting standards, such as ethical issues. In this case, Fakhrul, an accountant at UNIPM and a leader of the Asset Unit, was responsible for reporting the value of all UNIPM’s assets, including biological assets. He was instructed to accurately recognize, measure, and disclose the value of biological assets according to the appropriate accounting standard. Furthermore, UNIPM had been urged to replace the existing accounting standard of the Malaysian Private Entity Reporting Standard (MPERS) with the Malaysian Public Sector Accounting Standard (MPSAS). Fakhrul was considering how to account for and report biological assets according to the new MPSAS. This case is a decision making or ‘unfinished’ case which is suitable for financial accounting and reporting courses. The names of the people and the university are fictitious, but the details were based on actual events. A series of interviews were conducted with the key players to gather the data. Other useful documents such as the university’s annual report, university’s website and the deer reports were also referred.
Expected learning outcomes
The primary objective of this teaching case is to provide an opportunity for case users to understand both the accounting framework and the methods recommended for recording specific assets in agricultural activity. More specifically, the teaching objectives of this case are to achieve the following learning outcomes: to identify the relevant accounting standard for recognizing, measuring, reporting, and disclosing biological assets by public universities in Malaysia, to apply the appropriate accounting treatment in recognizing, measuring, reporting, and disclosing biological assets in accordance with the appropriate accounting standard for public universities in Malaysia and to understand the ethical issues involved in deer valuation methods.
Supplementary materials
Teaching notes are available for educators only.
Subject code
CSS 1: Accounting and finance.
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Abdallah A.S. Fayad, Arifatul Husna Binti Mohd Ariff, Sue Chern Ooi, Ali H.I. Aljadba and Khaldoon Albitar
This paper aims to explore the role of ownership structure on integrated reporting quality (IRQ) in an emerging market.
Abstract
Purpose
This paper aims to explore the role of ownership structure on integrated reporting quality (IRQ) in an emerging market.
Design/methodology/approach
This study includes a sample consisting of 64 firms from Bursa Malaysia, with 173 firm-year observations from 2017 to 2020. Feasible Generalised Least Square model has been used to test the hypotheses.
Findings
The findings show that government ownership has a positive effect on IRQ and that the integrated reports and <IR> framework are well aligned. Foreign ownership influences IRQ positively. However, the results did not support the effect of family ownership on IRQ as hypothesised.
Practical implications
The findings of this research hold practical implications for companies and regulators in Malaysia. The results demonstrate to investors that both government and foreign ownership have a positive impact on IRQ. Therefore, investors can make well-informed investment decisions regarding companies with a high level of government or foreign ownership.
Originality/value
To the best of the authors’ knowledge, this is the first paper to explore the effect of ownership structure on IRQ in the Malaysian context.
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Abdallah A.S. Fayad, Arifatul Husna Binti Mohd Ariff, Sue Chern Ooi, Aidi Ahmi and Saleh F.A. Khatib
This paper aims to systematically analyse the publications in the field of integrated reporting (IR) and to present an overview of the current publication trends in IR based on…
Abstract
Purpose
This paper aims to systematically analyse the publications in the field of integrated reporting (IR) and to present an overview of the current publication trends in IR based on the data obtained from the Scopus database.
Design/methodology/approach
Selected bibliometric indicators and bibliometrix R-packages are used in examining metrics like annual publication trends, authors with the most produced work, papers that are often cited, top productive countries, top productive affiliations, frequently mentioned journals, frequently mentioned keywords, analysis of co-citation, analysis of collaboration and analysis of co-word.
Findings
The findings from the bibliometric review indicated that the trend of IR literature had increased from 2017 to 2020, specifically from 2017 to 2019. The findings also indicated that several publications on IR entailed several authors’ collaboration and were published in various languages. Moreover, around 148 institution-affiliated researchers from 40 institutions in 20 countries contributed to the IR publication.
Research limitations/implications
This paper offers a comprehensive overview of the current development in IR. It is useful to help emerging scholars identify and understand current trends in IR based on different countries, authors and languages.
Originality/value
This paper contributes to the literature on IR by highlighting the trends of IR publications from the Scopus database using bibliometric analysis.