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Article
Publication date: 21 November 2016

Ching Seng Yap, Yet Mee Lim, Farah Waheeda Jalaludin and Teck Heang Lee

This paper aims to examine the level of information and communication technology (ICT) outsourcing and its determinants in the Malaysian locally owned manufacturing firms. Drawing…

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Abstract

Purpose

This paper aims to examine the level of information and communication technology (ICT) outsourcing and its determinants in the Malaysian locally owned manufacturing firms. Drawing on the transaction cost theory and the resource-based theory, four determinants – asset specificity, uncertainty, business skills and technical skills – were hypothesized to influence ICT outsourcing.

Design/methodology/approach

Data were collected using a questionnaire survey from 104 manufacturing firms listed on the Directory of Federation of Malaysian Manufacturers. Data were then analyzed using R package partial least squares path modeling.

Findings

The study reveals that slightly over two-thirds (68 per cent) of the surveyed manufacturers either fully or partially outsourced their ICT services. Asset specificity and uncertainty are found to be positively related to the level of ICT outsourcing, which contradict the prediction of the transaction cost theory. On the other hand, business skills and technical skills are not significantly related to the level of ICT outsourcing, which also conflict the resource-based arguments.

Research limitations/implications

The small sample size would not be able to make meaningful conclusion for the population; the small R2 value indicates that other important determinants of ICT outsourcing were not tested in this study, and the transaction cost theory and the resource-based theory do not adequately predict the level of ICT outsourcing in the Malaysian locally owned manufacturers.

Originality/value

The study serves as one of the first studies that tested the determinants of ICT outsourcing using the transaction cost theory and the resource-based theory in locally owned manufacturing firms of a developing country.

Details

Strategic Outsourcing: An International Journal, vol. 9 no. 3
Type: Research Article
ISSN: 1753-8297

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Article
Publication date: 6 January 2008

Azham, Ali, Lee Teck Heang, Rosli Mohamad and Marianne Ojo

The accounting profession has long faced the issue of an audit expectation gap; being the gap between the quality of the profession’s performance, its objectives and results, and…

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Abstract

The accounting profession has long faced the issue of an audit expectation gap; being the gap between the quality of the profession’s performance, its objectives and results, and that which the society expects. Studies have been carried out worldwide to determine the effect of education in narrowing the audit expectation gap. Extending the knowledge acquired, this paper investigates whether internship program could reduce the audit expectation gap in Malaysia. Using a pre‐post method, the research instrument adapted from ferguson et al. (2000) is administered to the UUM’s accounting students before and after completing an internship program. The results show a significant change in their perceptions after the internship program. The results show a significant change in their perceptions after the internship program. However, changes in perceptions may not warrant an internship program as a means of reducing the audit expectation gap as misperceptions about the duties of auditors for fraud prevention and detection are still found among respondents. Nevertheless, an internship can still be used to complement audit education as it is an ideal way to expose students to professional issues and enables them to have a better insight of the actual performance and duties of auditors.

Details

Journal of Financial Reporting and Accounting, vol. 6 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 23 March 2012

Mark Loon, Yet Mee Lim, Teck Heang Lee and Cai Lian Tam

The purpose of this paper is to examine specifically the impacts of transformational leadership on job‐related learning at the individual level.

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Abstract

Purpose

The purpose of this paper is to examine specifically the impacts of transformational leadership on job‐related learning at the individual level.

Design/methodology/approach

A questionnaire survey was conducted. The survey questionnaire contained measurements of job‐related learning (JRL) and the five dimensions of transformational leadership: idealized influence attributed (IIA), idealized influence behavior (IIB), individualized consideration (CON), inspirational motivation (INSPIRE), intellectual stimulation (INTSTIM). Data were collected from 400 individuals of various organizations on a voluntary and anonymous basis.

Findings

The research results showed that the dimensions of IIB and CON were two significant predictors to job‐related learning.

Research limitations/implications

All of the data collected in the present study are gathered from a single source through a common method (i.e. a Likert‐scale questionnaire). Also, the use of a cross‐sectional design in the present study restricts inferences being drawn regarding the causal relationships between transformational leadership and job‐related learning.

Practical implications

It seems that leaders are able to enhance job‐related learning among the employees when they recognize the growth needs of their followers and provide them with personal guidance and goal‐directed development. The findings imply that if a high learning orientation in an organisation is desired, transformational leadership would be the type of leadership needed in the organization.

Originality/value

The present study does provide some evidence that some dimensions of transformational leadership are more influential on job‐related learning than the others.

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Article
Publication date: 8 February 2016

Tat Huei Cham, Yet Mee Lim, Boon Liat Cheng and Teck Heang Lee

This study aims to examine the impact from technical and social aspects on knowledge management system (KMS) success. Moreover, this study also attempts to examine the…

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Abstract

Purpose

This study aims to examine the impact from technical and social aspects on knowledge management system (KMS) success. Moreover, this study also attempts to examine the interrelationships between KMS success and user satisfaction.

Design/methodology/approach

A questionnaire survey was used to collect data from the commercial bank officers to test the proposed KMS success model. All the measurement scales adopted in this study were adopted from the existing literature. The data collected in this study were analysed using both SPSS and structural equation modelling approach via AMOS.

Findings

The research results indicate that both technical (knowledge quality, system quality and service quality) and social factors (user trust and management support) play a significant and positive role in system user satisfaction. The results also show that user satisfaction have a direct influence on the success of KMS and vice versa.

Originality/value

This study is one of the few studies on KMS which include both the technical and social perspectives in examining KMS success. This research study raises the importance of social factors, which have been earlier neglected by many studies on KMS success models. Moreover, the interrelationships relationship between KMS success and user satisfaction also been examined in this study.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 46 no. 1
Type: Research Article
ISSN: 2059-5891

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