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Article
Publication date: 23 September 2024

Mohammad Dulal Miah, Norizan Mohd. Kassim, Mohammad Zain and Mohammad Usman

Commercial banks are the catalysts for meeting the financing needs of small and medium enterprises (SMEs). However, not all commercial banks are equally attractive to SMEs because…

134

Abstract

Purpose

Commercial banks are the catalysts for meeting the financing needs of small and medium enterprises (SMEs). However, not all commercial banks are equally attractive to SMEs because of differences in banking services’ key attributes. Moreover, customers’ preferences vary between Islamic and conventional banks. This paper aims to identify factors motivating SMEs to establish business ties with banks in Oman.

Design/methodology/approach

The authors collected data from 217 SMEs through a questionnaire survey. The data were analyzed using a t-test and structural equation modeling (SEM). In addition, the research applies the theory of planned behavior as a theoretical framework.

Findings

The t-test results show that SMEs place greater emphasis on electronic banking, convenient locations, religious beliefs and favorable terms and conditions. The results from the SEM analysis show that the SMEs in Oman consider attractive packages, including favorable rates, transaction processing time, fees and the availability of technology-enabled services, when choosing a bank. Moreover, customers who are aware of Islamic banking products are optimistic about the future of Shariah-based banking.

Originality/value

As a Muslim-majority country, Oman lags behind its Gulf Cooperative Council peers in terms of the development of the Islamic banking system. For the success of this mode of financing, it is essential to know which factors SMEs prioritize to establish ties with Islamic banks. Hence, the research is expected to provide new information for bank management to devise financial products attractive to investors.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 17 no. 6
Type: Research Article
ISSN: 1753-8394

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Article
Publication date: 8 March 2011

Suaini Othman, Faizah Darus and Roshayani Arshad

The purpose of this paper is to analyse whether coercive isomorphism as imposed by regulatory authorities is an effective mechanism to promote a company's CSR reputation in a…

6385

Abstract

Purpose

The purpose of this paper is to analyse whether coercive isomorphism as imposed by regulatory authorities is an effective mechanism to promote a company's CSR reputation in a developing country. The study seeks to consider the determinants of CSR reporting as such factors are deemed to influence the external perception of reputation.

Design/methodology/approach

The study employs institutional theory as the basis for explaining corporate responsible behaviour. In total, 117 companies in “three sensitive industries” for the year 2007 were selected. CSR reputation is analyzed based on a self‐constructed index.

Findings

Based on regression analysis, the study found that regulatory efforts are significant mechanisms in promoting CSR reputation. Surprisingly, these companies in the “sensitive industry” seem to neglect the importance of environmental reputation. However, institutional owners regard CSR reporting as a means to enhance their CSR reputation, while family‐owned companies do not appear to consider CSR reporting as an important channel to boost their reputation.

Research limitations/implications

The study only considers information from annual reports and the sample is limited to only three sectors that are regarded as “sensitive industries”.

Practical implications

Regulatory efforts have the prospect to become a significant force in promoting CSR reporting, as well as advancing CSR strategies in managing a company's reputation.

Originality/value

This study focuses on companies in a developing country in an attempt to understand the relationship between CSR reporting and companies' reputation. It adds substantially to the existing literature, the focus of which is mainly on CSR issues in developed countries. The study also provides an objective methodology in measuring CSR reputation.

Details

Social Responsibility Journal, vol. 7 no. 1
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 1 February 2006

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb045827. When citing the article, please…

259

Abstract

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb045827. When citing the article, please cite: Mustaffa Mohamed Zain, Rashidah Mohammad, Mohd Rashidee Alwi, (2006), “Malaysian Corporate Responsibility Disclosure: Miscommunication Between Providers and Users of Information?”, Social Responsibility Journal, Vol. 2 Iss: 1, pp. 96 - 103.

Details

Social Responsibility Journal, vol. 2 no. 2
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 1 January 2006

Mustaffa Mohamed Zain, Rashidah Mohammad and Mohd Rashidee Alwi

As concerns for accountability, social responsibility and the environment grow, users of the financial reports expect more social information to be included in the financial…

542

Abstract

As concerns for accountability, social responsibility and the environment grow, users of the financial reports expect more social information to be included in the financial statements for decision‐makings. Although the amount of social information has increased over the past decades, it has not yet fulfilled the needs of the users. This paper identifies the miscommunication between providers and users of information as the main reason for the failure. The preparers of financial report do not appear to be in communication with the users and visa‐versa The preparers seldom provide the information needed by the users and the users seldom communicate to the preparers the information they require. It then gives suggestions and recommendations to bridge this gap. In order to bridge this gap, the co‐operation from all parties involved is greatly necessary. The users have to identify the kind of information they need and the importance of the preparers to communicate what information they can realistically provide. To make sure that the information provided is accurate and credible, the accounting profession has to play a role in formulating guidelines and standards. The profession needs to communicate with the universities and academicians in their effort to develop a suitable curriculum to link teaching with research. Universities on the other hand need to develop a curriculum that fits with what is practiced and is foreseen will be practiced. Apart from re‐educating the public and companies on the importance of moral, ethical and religious values the government will have to weigh and decide whether to impose environmental regulations or not. On part of the companies, they will have to be more aware of the social responsibilities, develop training programs in order to educate the staff and the community about social responsibilities.

Details

Social Responsibility Journal, vol. 2 no. 1
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 5 October 2010

Yussri Sawani, Mustaffa Mohamed Zain and Faizah Darus

This paper aims to examine the development and evolution of sustainability reporting and assurance practices in Malaysia to identify the current practice and trend of reporting…

4571

Abstract

Purpose

This paper aims to examine the development and evolution of sustainability reporting and assurance practices in Malaysia to identify the current practice and trend of reporting and the level of awareness on assurance on sustainability reporting in Malaysia.

Design/methodology/approach

Interviews and questionnaire surveys were used to obtain respondents' perceptions on issues related to sustainability reporting and assurance practices among the ACCA‐MeSRA (Malaysian Environmental and Social Reporting Award) participants in 2007 coupled with content analysis of corporate annual reports and other standalone reports.

Findings

Results from the study provide evidence that most of the information relating to sustainability disclosure reported is integrated in the annual report and with no assurance statement due to low level of awareness and the absence of legislative pressure to commission the practice. The study indicates that companies applied selective reporting on issues relating to monetary contribution predominantly due to minority shareholders' insistence on better return for their investment.

Research limitations/implications

The nature of this study is exploratory and focuses on the evolution of sustainability reporting from the current state of corporate responsibility reporting and the availability of assurance practices in Malaysia. Findings in the study revealed several issues that require further analysis to identify significant factors that would influence sustainability reporting and assurance practices.

Practical implications

This study creates interest in the sustainability reporting and assurance practices in the Asian developing countries as its adaptation is far from developed.

Originality/value

This paper presents preliminary insights of the current trend and future direction of sustainability reporting and assurance in Malaysia.

Details

Social Responsibility Journal, vol. 6 no. 4
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 7 June 2011

Nor Hawani Wan Abd Rahman, Mustaffa Mohamed Zain and Norashfah Hanim Yaakop Yahaya Al‐Haj

The main aim of this study is to assess the level of corporate social responsibility (CSR) disclosure of 44 government‐linked companies (GLCs) listed on Bursa Malaysia and to…

5704

Abstract

Purpose

The main aim of this study is to assess the level of corporate social responsibility (CSR) disclosure of 44 government‐linked companies (GLCs) listed on Bursa Malaysia and to ascertain the relationship of certain company characteristics; namely size, age, profitability and leverage on the total CSR disclosure from the year 2005 to 2006.

Design/methodology/approach

Content analysis is deployed to determine CSR disclosure. A disclosure index consisting of 16 items was developed based on four general themes: human resource, marketplace, community and environment to assess the disclosure level. The relationship between company characteristics and total disclosure was examined using multiple linear regression analysis.

Findings

The major finding of this study is that the theme of disclosure has shifted from human resource to marketplace. This is followed by human resource, community and, finally, environment. Ironically, companies are not only disclosing good news, but also bad/negative news. This study provides further evidence that is, to a certain extent, some GLCs have influenced other companies' practices to disclose CSR information. Company size was found to be positively significant associated with the total disclosure. The remaining variables were found to be insignificant in explaining the total disclosure.

Originality/value

This is the first paper that looks into CSR activities, extent, themes and the determinants of CSR disclosure in the annual reports of Malaysian GLCs. The Malaysian Government, Bursa Saham, Security Commission and other relevant parties could take heed of the findings to further improve CSR awareness, practices and disclosures and quality in GLC.

Details

Social Responsibility Journal, vol. 7 no. 2
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 2 October 2009

Merita Mattila

The purpose of this paper is to provide new aspects to corporate social responsibility (CSR) research, especially in a Finnish context. The aim is to compare personnel's…

3985

Abstract

Purpose

The purpose of this paper is to provide new aspects to corporate social responsibility (CSR) research, especially in a Finnish context. The aim is to compare personnel's perceptions in three case companies (a forest company, a cooperative bank and a retail cooperative) of how the contexts and aims of practicing CSR are understood among the employees. CSR is often referred to good image and reputation outside the companies. Is it only for the outsiders or also for the insiders, the employees? The theoretical frame consists of Carroll's CSR model, including four dimensions: economic – be profitable; legal – obey the law; ethical – do what is right and fair and avoid harm; and philanthropic (discretional) – be a good corporate citizen.

Design/methodology/approach

In Finnish companies CSR is taken into account quite well. Although, in this paper the personnel's perceptions are studied further by content analysis. The interview data consist of three different levels: the top management, the middle management and the employee level. This will give a wider perspective to the theme.

Findings

The paper provides information about each company, comparing the personnel's perceptions in different hierarchical levels. The organizational form is also an important factor in CSR, since two of the case companies are cooperative (the bank and the market) and the forest company is an exchange‐listed company. This brings new interesting aspects to the context of CSR.

Research limitations/implications

The research context is Finnish, so there might be limitations when applying the results to very dissimilar countries to Finland.

Practical implications

The paper is a useful source of information about CSR “inside” the companies: getting the personnel perspective. Too often CSR is aimed only towards the “outsider” stakeholders.

Originality/value

This paper brings more information about CSR seen by the personnel: very often CSR is studied through stakeholders/owners/customers, etc., but this paper gives the insider picture about CSR in Finnish companies.

Details

Social Responsibility Journal, vol. 5 no. 4
Type: Research Article
ISSN: 1747-1117

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Book part
Publication date: 1 May 2009

Alex Kaufman and Kala Saravanamuthu

Social auditing is growing within the corporate social responsibility movement. On the one hand, the social audit is a means of attesting corporate compliance with Voluntary…

Abstract

Social auditing is growing within the corporate social responsibility movement. On the one hand, the social audit is a means of attesting corporate compliance with Voluntary Labour Standards. On the other hand, it could become a means of legitimising questionable labour management practices in supply-chain relationships. Social audits are conducted in a wide range of industries, but the largest number of audits is imposed on apparel and shoe manufacturers-suppliers. The number and frequency of audits does not necessarily ensure humane working conditions, or worker empowerment. Here the impact of the garment industry's Voluntary Labour Standards on the workforce in developing countries is critically evaluated. We then propose a worker-oriented participatory framework that reshapes labour standards by eliciting and integrating labour's voice into existing voluntary standards. Hence this discussion uses social audit as a vehicle to demonstrate the implications of Schumacher's concept of the right livelihood on management control systems.

Details

Extending Schumacher's Concept of Total Accounting and Accountability into the 21st Century
Type: Book
ISBN: 978-1-84855-301-9

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Article
Publication date: 12 December 2016

Ho Chea Hooi, Noor Hazlina Ahmad, Azlan Amran and Syed Abidur Rahman

The purpose of the study is to delve the influencing factors of sustainable entrepreneurship among SMEs in Malaysia. The heightened awareness in sustainable development coupled…

3994

Abstract

Purpose

The purpose of the study is to delve the influencing factors of sustainable entrepreneurship among SMEs in Malaysia. The heightened awareness in sustainable development coupled with globalisation has created immense aspiration, enthusiasm and interest in the trajectory of sustainable entrepreneurship. With this set of circumstances, the objective of the study is to explore the possible predictive factors that enhance sustainable entrepreneurship among Malaysian small and medium enterprises (SMEs).

Design/methodology/approach

This study examined the relationships between sustainable entrepreneurship, entrepreneurial orientation, sustainability orientation and entrepreneurial bricolage through the lens of a resource-based view, upper echelons theory and corporate social responsibility. A total of 102 responses from a survey instrument from Malaysian SMEs were analysed using partial least squares-structural equation modelling.

Findings

The results indicated that the entrepreneurial orientation is associated with the degree of sustainable entrepreneurship, and is mediated by the role and degree of entrepreneurial bricolage.

Originality/value

This study highlights the importance of sustainable entrepreneurship among SMEs with respect to the heightened societal and environmental awareness among consumers and international regulation concerning environmental protection.

Details

Management Research Review, vol. 39 no. 12
Type: Research Article
ISSN: 2040-8269

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Article
Publication date: 3 November 2022

Redhwan Al-Dhamari, Bakr Al-Gamrh, Omar Al Farooque and Elaigwu Moses

This study empirically investigates the role of product market competition and mature-stage firm life cycle on the relation between corporate social responsibility (CSR) and…

829

Abstract

Purpose

This study empirically investigates the role of product market competition and mature-stage firm life cycle on the relation between corporate social responsibility (CSR) and market performance in an emerging market context – Malaysia.

Design/methodology/approach

The authors construct a comprehensive CSR index toward the economy, environment and society (EES) and apply both Ordinary Least Squares (OLS) and Two-Stage Least Squares (2SLS) instrumental variables (IV) approaches to test the hypotheses of the study.

Findings

The authors find that EES-based CSR generally enhances firms' market performance; however, the level of product market competition undermines the market performance of socially and economically responsible firms. In addition, the study results indicate that mature-stage firm life cycle with more involvement in CSR activities shows better market performance. However, the endogeneity check of CSR suggests that both CSR and mature-stage firms are mutually exclusive in influencing market performance. The study findings are robust to alternative measures and different identifications of high and low default risk situations of sample firms.

Practical implications

This study carries practical policy implications for the listed firms, regulators and stakeholders in general. For example, regulatory bodies may promote greater involvement in CSR activities by listed companies in the Malaysian stock market. Investors and other market participants should be aware of factors influencing socially responsible firms' market performance such as the corporate life cycle and the level of competition in product markets.

Originality/value

This research work responds to the call of regulatory bodies in Malaysia at a time when the Malaysian economy is under threat of environmental distraction practices by the palm oil industry and import ban by the largest export market, i.e. the European Union by 2030. The study also contributes to the theoretical literature by refining the moderating role of product market competition and mature-stage life cycle on the relationship between CSR and market performance from the perspectives of resource-based and stakeholder theories in emerging economy settings.

Details

Asian Review of Accounting, vol. 30 no. 5
Type: Research Article
ISSN: 1321-7348

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