A.K. Siti-Nabiha, Dayana Jalaludin and Hasan Ahmed
Public management, sustainability.
Abstract
Subject area
Public management, sustainability.
Study level/applicability
The case is suitable for undergraduate and masters' courses.
Case overview
The case is about the dilemma between the lucrative economic profit from swiftlet farming and the invaluable heritage and social wellbeing of the residents in a world heritage city. In 2011, the United Nations Educational, Scientific and Cultural Organization (UNESCO) issued a letter to the Malaysian government expressing concern over the issue of the swiftlet industry in Georgetown, Penang. Swiftlet farming is a lucrative agriculture sector in Malaysia and is considered one of the key projects under the Malaysian Economic Transformation Program. Yet, this industry posed a threat to the well being of George Town due to its impact towards the city's heritage status. The operation of swiftlet farms in shop houses in George Town not only forces residents to coexist with thousands of swiftlets in the populated city, but also deteriorates the condition of its heritage buildings. A quick solution by the government authorities is needed in order to respond to UNESCO's enquiries. A fair consideration looking at the aspects of economy, environment and society is vital in ensuring the future of the city.
Expected learning outcomes
These include: understanding the complex issues of trade-offs between economic profit vis-à-vis the environmental social heritage; understanding and appreciating the conflicting governmental objectives and the way to address the conflicting demands of the stakeholders (NGOs, industry and business association and the general public); identifying and determining ways to align environmental interests with economic interests in order to formulate sustainable solutions; and formulating an action plan and providing practical recommendations to solve the problem.
Supplementary materials
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A.K. Siti-Nabiha, Sangita Jeyaram and Dayana Jalaludin
This paper investigates how an externally imposed programme with the objective of improving the income of the poor is measured and managed by a public agency in Malaysia.
Abstract
Purpose
This paper investigates how an externally imposed programme with the objective of improving the income of the poor is measured and managed by a public agency in Malaysia.
Design/methodology/approach
A qualitative case study approach is used in this research. The data were collected over a three-year period with interviews conducted with key officers at various levels ranging from the Ministry to the agency responsible for implementing the programme.
Findings
The introduction of the programme into the organisation's activity was loosely coupled, reflected by the way in which the programme was being implemented. There was some inter-dependency between the three hierarchical levels in terms of their performance measures and targets, responsibilities and reporting. There were no significant changes to the organisation's practices and weak linkages between the programme's objective, the formulation of indicators and the way the information was used in performance assessment. The lack of integration of the programme resulted in high importance being attached to measurement and reporting, rather than focusing on the achievement of the programme objective.
Originality/value
This paper contributes to understanding the performance management issue regarding the vertical and horizontal coupling of a system in relation to an externally derived programme.
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Sohel Mehedi and Dayana Jalaludin
The purpose of this paper is to review the background of the theories, how they motivate corporations to engage in corporate social responsibility (CSR) activities and their…
Abstract
Purpose
The purpose of this paper is to review the background of the theories, how they motivate corporations to engage in corporate social responsibility (CSR) activities and their application, focusing on the study context and corporate attributes.
Design/methodology/approach
The study used Google Scholar as an online database and collected 170 published academic papers via a systematic search procedure; of these, 112 papers were selected as suitable for the study purpose. The selection followed the analysis of the abstract, the paper contents including the proposition of the theories, the literature review, the theoretical framework and the hypothesis development.
Findings
The study findings indicate that the cores of the proposed theories to explore CSR are not identical. The components of theories build a social value system, which intensely motivates corporations to engage in CSR activities and voluntary disclosure practices. A thorough analysis of the characteristics of the theories demonstrates that the choice of theories to explore both an endogenous variable like CSR and exogenous variables depends on the study context and the characteristics of the corporate attributes.
Research limitations/implications
The study considers only the most prominent theories in CSR research, but many other theories are also explored in CSR research. In addition, the study takes only academic papers in the English language into consideration, and the generalization of study findings is only for CSR research.
Practical implications
The study aims to provide guidance about the selection of theories based on the contexts and corporate attributes to explore both endogenous and exogenous variables. It draws policymakers’ attention toward the renovation and addition of motivational instruments in the context. The study also helps industry practitioners in realizing the principles and consequences of the theories and in taking strategic social and environmental obligations into consideration in their decision-making process.
Originality/value
This is the first attempt to conduct a literature review on the development of theories and corporate CSR engagement from 1975 to 2019, covering 112 published academic papers. A deeper understanding using theoretical conceptualization as guidance is beneficial, as it provides a strong basis for the enhancement of future CSR corporate activities.
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Sohel Mehedi, Habibur Rahman and Dayana Jalaludin
The paper aims to examine the level of agricultural credit by commercial banks and the determinants that influence the commercial banks to the increased level of agricultural…
Abstract
Purpose
The paper aims to examine the level of agricultural credit by commercial banks and the determinants that influence the commercial banks to the increased level of agricultural credit through the pressures of the institutional environment.
Design/methodology/approach
The study selects seventeen sample commercial banks following the market capitalization method and investigates a total of 85 annual reports during the period from 2013 to 2017. The study conducts a pooled regression to conclude the proposed hypotheses.
Findings
The present study finding indicates that the average of agricultural credits to total credits is 2.25% among the sample commercial banks. The study finds a positive significant association between board gender diversity, foreign director, management team and agricultural credit. Furthermore, the study has found that the role of the deposit in enhancing agricultural credit is positive. On the other hand, the association between independent directors, profitability and agricultural credits is negative.
Research limitations/implications
The study is based on secondary data with five firm-year observations of commercial banks. The study finding is based on commercial banks, so it should not be generalized to non-bank financial institutions.
Practical implications
The study emphasizes policymakers’ attention towards the level of agricultural credit and determinants that influence the level of agricultural credit by commercial banks in emerging markets.
Originality/value
The key contribution of the study is to focus on the reformist role of the determinants in promoting the increased level of agricultural credit in the emerging markets.
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Dayana Jalaludin, Maliah Sulaiman and Nik Nazli Nik Ahmad
The purpose of this research paper is to report the results of a study that explains the relationship between institutional pressure and environmental management accounting (EMA…
Abstract
Purpose
The purpose of this research paper is to report the results of a study that explains the relationship between institutional pressure and environmental management accounting (EMA) adoption. Specifically, it looks at the pressure of government and other parties in society concerning EMA adoption among manufacturing companies in Malaysia.
Design/methodology/approach
Drawing from the new institutional sociology theory, the paper seeks to identify the extent to which institutional pressure influences EMA adoption level. A total of 74 accountants from manufacturing companies in Malaysia participated in the survey. Institutional pressure (coercive isomorphism, normative pressure and mimetic processes) was tested against the level of EMA adoption via multiple regression analysis. Next, semi‐structured interviews were employed with four survey participants to gain further insights into the survey results.
Findings
The findings of this study reveal some influence of institutional pressure on EMA adoption. Of these, normative pressure in terms of training and accounting body membership was found to be the most forceful.
Practical implications
Recognising the important role of accountants in managing environmental issues in organisations, this study highlights the influence of education and training as determinants of EMA adoption.
Originality/value
This paper offers a preliminary understanding from the new institutional sociology perspective concerning the type of pressure that influences manufacturing companies in Malaysia to adopt EMA.