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Article
Publication date: 22 August 2008

Mohd Nor Yahya, Nik Nazli Nik Ahmad and Abdul Hamid Fatima

The purpose of this paper is to explore the budgetary participation and performance (BPP) relationship in a public sector organization in a developing country, Malaysia. It also…

4237

Abstract

Purpose

The purpose of this paper is to explore the budgetary participation and performance (BPP) relationship in a public sector organization in a developing country, Malaysia. It also attempts to examine whether organizational commitment and perception of innovation mediate the BPP relationship.

Design/methodology/approach

A total of 111 budget managers in the Ministry of Defence, Malaysia, participated in the survey. Response rate was 74 per cent. A path analysis was utilised to examine the direct and indirect effects of budgetary participation on managerial performance.

Findings

Budgetary participation affects managerial performance via the mediating variable of organizational commitment but not perception of innovation. There is a direct relationship between budgetary participation, managerial performance, organizational commitment and perception of innovation.

Research limitations/implications

This is a study conducted in the Malaysian Ministry of Defence (MINDEF), thus results may not be generalizable to other organizations. It involves only two intervening variables; organizational commitment and perception of innovation and uses the intervening variable model to explain the budgetary participation and performance relationship. Budgetary participation improves managerial performance in MINDEF in two ways; directly, as a consequence of management involvement in the budgetary process, as well as indirectly, when managers' commitment to the organization increases due to their participation and involvement in the budgetary process.

Originality/value

This paper fills a gap in the literature as very few studies have examined budgetary participation in a developing country and in a public sector organization.

Details

International Journal of Public Sector Management, vol. 21 no. 6
Type: Research Article
ISSN: 0951-3558

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Article
Publication date: 10 June 2021

Majda Ayoub Juma Alzadjal, Mohd Fauzi Abu-Hussin, Maizaitulaidawati Md Husin and Mohd Yahya Mohd Hussin

The purpose of this paper is to explore the direct effect of classical predictors of an individual’s behaviour, namely, attitude, subjective norms (SN) and perceived behavioural…

1044

Abstract

Purpose

The purpose of this paper is to explore the direct effect of classical predictors of an individual’s behaviour, namely, attitude, subjective norms (SN) and perceived behavioural control (PBC) on the intention to deal with Islamic banks. The study extended the Theory of Planned Behaviour (TPB) by introducing the customers’ religiosity paradigm as a moderator between the classical predictors of the theory and the intention to deal with Islamic banks.

Design/methodology/approach

By applying the Theory of Planned Behaviour (TPB) framework, data were collected from conventional banks to investigate the potential Islamic bank customers’ intention. Using self-administered questionnaires, the data were collected from conventional banks in Muscat. A total of 1,000 questionnaires were distributed; however, only 638 were found usable. The structural equation modelling (SEM) was used to test the hypothesis and analyse the prediction values of the model in the TPB framework. It is also used to analyse the moderation effect of religiosity on the relation between the predictors and intention.

Findings

The results of the SEM analysis indicated that attitude, SN and PBC significantly predicted the potential customers’ intention to deal with Islamic banks in Oman. The results of the moderation effect shown that religiosity was a poor moderator of the relation between the attitude and intention as well as the PBC and intention, though, the result shown that religiosity is a partial moderator of the relation between the SN and intention.

Research limitations/implications

Due to the current study method, the result findings should be generalised with caution. Future studies may introduce other variables to examine the moderation effect between the relation of the predictor and intention of the TPB framework. It also signifies the moderation effect of religiosity on the relationship between the attitude, SN and PBC and intention of the potential customs in the TPB framework. This is considered a theoretical enrichment to the behaviour studies and TPB literature.

Practical implications

The current study assists the Islamic bank practitioners and regulators to broaden the horizon in considering the practical outcomes from the academic research. The result from this study does not only prove that the TPB seems to be acceptable in explaining the intention and behaviour in the field of Islamic banking but also support the robustness of the ability of TPB in predicting the behaviour and intention in a different research context (Islamic banking and finance).

Originality/value

This study is an attempt to introduce religiosity as a moderator in the TPB framework with SEM analysis and to explore the moderation effect between the predictors and intention to deal with Islamic banks among Omani’s Islamic Bank Customers. This study endeavours to fill a gap of these moderation effects and how the customers’ religiosity influence customer’s preferences towards Islamic Bank.

Details

Journal of Islamic Marketing, vol. 13 no. 11
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 3 June 2021

Reezlin Abdul Rahman, Mohd Salehuddin Mohd Zahari, Mohd Hafiz Hanafiah and Mohd Nor Mamat

The available research works dealing with Halal food are centrally concerned with the Halal certification, logistics, export market, consumer awareness and business ethics with…

994

Abstract

Purpose

The available research works dealing with Halal food are centrally concerned with the Halal certification, logistics, export market, consumer awareness and business ethics with minimal study explores Muslim consumers’ purchase behaviour of Syubhah semi-processed food. The purpose of this study is to investigate the relationship between Muslim consumers’ knowledge on the wholesomeness, labelling, trust and purchase behaviour of Syubhah semi-processed food.

Design/methodology/approach

The study respondents are Muslim consumers in the semi and rural areas. Through a self-administered survey, 780 usable responses were successfully collected. The study hypotheses were analysed using the partial least squares structural equation modelling. Mediation analyses were conducted, focusing on the effect of trust on the relationship between consumer knowledge on the wholesomeness, labelling and purchase behaviour of Syubhah semi-processed food.

Findings

This study confirms that lack of knowledge on the wholesomeness and labelling among the semi and rural Muslim consumers influences them to purchase the Syubhah semi-processed food. Trust significantly plays a significant mediation role on the consumer Syubhah semi-processed food purchase behaviour.

Originality/value

This study confirms there is lack of knowledge among the semi and rural Muslim consumers on Syubhah semi-processed food. Such pessimistic indications of Syubhah food products carry varying consequences and implications for Muslim consumers, Halal food producers and the relevant religious authorities.

Details

Journal of Islamic Marketing, vol. 13 no. 10
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 26 January 2021

Adli Hamdam, Ruzita Jusoh, Yazkhiruni Yahya, Azlina Abdul Jalil and Nor Hafizah Zainal Abidin

The role of big data and data analytics in the audit engagement process is evident. Notwithstanding, understanding how big data influences cognitive processes and, consequently…

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Abstract

Purpose

The role of big data and data analytics in the audit engagement process is evident. Notwithstanding, understanding how big data influences cognitive processes and, consequently, on the auditors’ judgment decision-making process is limited. The purpose of this paper is to present a conceptual framework on the cognitive process that may influence auditors’ judgment decision-making in the big data environment. The proposed framework predicts the relationships among data visualization integration, data processing modes, task complexity and auditors’ judgment decision-making.

Design/methodology/approach

The methodology to accomplish the conceptual framework is based on a thorough literature review that consists of theoretical discussions and comparative studies of other authors’ works and thinking. It also involves summarizing and interpreting previous contributions subjectively and narratively and extending the work in some fashion. Based on this approach, this paper formulates four propositions about data visualization integration, data processing modes, task complexity and auditors’ judgment decision-making. The proposed framework was built from cognitive theory addressing how auditors process data into useful information to make judgment decision-making.

Findings

The proposed framework expects that the cognitive process of data visualization integration and intuitive data processing mode will improve auditors’ judgment decision-making. This paper also contends that task complexity may influence the cognitive process of data visualization integration and processing modes because of the voluminous nature of data and the complexity of business processes. Hence, it is also expected that the relationships between data visualization integration and audit judgment decision-making and between processing mode and audit judgment decision-making will be moderated by task complexity.

Research limitations/implications

There is a dearth of studies examining how big data and big data analytics affect auditors’ cognitive processes in making decisions. This paper will help researchers and auditors understand the behavioral consequences of data visualization integration and data processing mode in making judgment decision-making, given a certain level of task complexity.

Originality/value

With the advent of big data and the evolution of innovative audit procedures, the constructed framework can be used as a theoretical foundation for future empirical studies concerning auditors’ judgment decision-making. It highlights the potential of big data to transform the nature and practice of accounting and auditing.

Details

Accounting Research Journal, vol. 35 no. 1
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 29 January 2021

Intan Nadirah Mohd Yusof, Mohd Rozi Ahmad, Nur Ain Yusof, Mohamad Faizul Yahya, Ibiwani Alisa Hussain, Raja Mohammed Firhad Raja Azidin and Ahmad Munir Che Muhamed

The purpose of this paper is to investigate the perceived thermal comfort experienced by active Muslim women (AMW) wearing hijabs determined by their experience of comfort…

353

Abstract

Purpose

The purpose of this paper is to investigate the perceived thermal comfort experienced by active Muslim women (AMW) wearing hijabs determined by their experience of comfort sensation while doing sports activities or regular exercises. This study also examines whether the casual hijabs which are widely used among AMW are able to supply the appropriate comfort for active purposes.

Design/methodology/approach

This study used the quantitative method using survey questionnaires to collect 100 primary data obtained from AMW respondents who are university students located around the Klang Valley region in Malaysia.

Findings

Based on the overall results, this study suggests that the common hijabs that are used for casual applications do not offer sufficient comfort to Muslim women while performing sports activities or regular exercises.

Research limitations/implications

The outcome of this study will help to gain a better understanding on hijab preferences and comfort experienced from the viewpoint of regular hijab users. The information will assist industries to consider the selection of the right materials when developing sportswear hijabs to provide better comfort for more AMW in the near future. The method used in this study is useful to gain information on consumer’s profile and value-added details about the discomfort aspects of hijab which are scarce in the existing literature on thermal comfort.

Originality/value

This study was conducted to explore the type of hijabs commonly worn by AMW while performing sports activities and to obtain their views on the perceived thermal comfort.

Details

Research Journal of Textile and Apparel, vol. 25 no. 2
Type: Research Article
ISSN: 1560-6074

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Article
Publication date: 25 July 2022

Johanim Johari, Faridahwati Mohd Shamsudin, Nor Farah Hanis Zainun, Tan Fee Yean and Khulida Kirana Yahya

The present study investigates the predicting role of institutional leadership competencies (namely, achieving goals and outcomes, leadership and leading change, and integrity and…

1303

Abstract

Purpose

The present study investigates the predicting role of institutional leadership competencies (namely, achieving goals and outcomes, leadership and leading change, and integrity and justice) in influencing job performance. It also seeks to examine whether proactive personality moderates the purported relationship.

Design/methodology/approach

Data were collected from 103 institutional leaders in various higher education institutions in Malaysia. Partial least squares structural equation modeling (PLS-SEM) technique via Smart PLS 2.0 was used to analyze the data and test the hypotheses.

Findings

The findings indicate that competencies of leadership and leading change and integrity and justice significantly and positively influenced job performance. Proactive personality was found to significantly moderate the relationship between leadership and leading change dimension and job performance.

Research limitations/implications

This study contributes to the literature by assessing leadership competencies as the predictors of job performance. The moderating role of proactive personality is also substantiated in the leadership and leading change dimension and job performance linkage.

Practical implications

The significant and positive impact of leadership and leading change as well as integrity and justice on job performance suggests the importance of these leadership competencies in promoting high level of job performance among institutional leaders. Furthermore, in ensuring high job performance among institutional leaders, proactive personality is a crucial attribute that is worth to be given attention by higher education institution (HEI) administrators.

Originality/value

This study aims to provide additional empirical evidence in the leadership competencies domain. The research framework of this study managed to substantiate empirical evidence in partial support on the importance of leadership competencies and proactive personality in predicting job performance.

Details

International Journal of Educational Management, vol. 36 no. 6
Type: Research Article
ISSN: 0951-354X

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Article
Publication date: 18 August 2021

Abubakar Sadiq Mahmoud, Mohd Hamdan Ahmad, Yahya Mohd Yatim and Yakubu Aminu Dodo

This study proposes a self-regulatory framework to enhance safety performance at the construction stage among building developers.

565

Abstract

Purpose

This study proposes a self-regulatory framework to enhance safety performance at the construction stage among building developers.

Design/methodology/approach

Extant literature identified 137 potential factors that influence the construction safety performances of building developers. Focus group discussions and interviews were conducted with 11 panels of experts and professionals. The Relative Importance Index (RII) was used to analyse the response feedback described in a similar paper. In this study, the survey tool used was set up with 40 variables grouped into eight latent variables in the framework, which were agreed and certified as “extremely important” by the panel. Based on random sampling, data were collected from 229 valid respondents. Structural equation modelling (SEM) technique using Smart PLS software was then used to analyse the respondent's feedback.

Findings

The results show that safety administration and processes, effective communication of safety behaviour, significantly influenced safety performance on a construction site with β values of 0.330 and 0.431 along with t values of 3.005 and 2.547 at p < 0.1, respectively. These factors, among others, provide a distinct approach to understanding and improving on-site construction safety. The study findings will potentially benefit building professionals and other stakeholders by improving awareness of safety practices.

Research limitations/implications

The study may not have covered all possible factors that influence the construction safety performance of building developers. Also, the generalizability and transferability of the research outcome to the construction industry wide use is also limited when reference is made to the characteristics of the research respondents and/or participants. In addition, validation of the framework by five professionals is rather small.

Practical implications

Theoretically, the framework through the identified factors provide a distinct approach to understanding and improving on-site construction safety through voluntary adherence to self-regulatory standard where there are no enforceable laws and regulations to promote safety. The study findings will potentially benefit building professionals and other stakeholders by improving awareness of the health and safety practices of the construction industry.

Originality/value

Many research efforts have developed frameworks and models for construction safety. However, the particularity of these frameworks to countries other than Nigeria requires similar research to be conducted to enhance the safety performance of building developers.

Details

Engineering, Construction and Architectural Management, vol. 29 no. 9
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 11 March 2020

Mohd Fikri Sofi and M.H. Yahya

This paper aims to examine the effect of Shariah Advisory Panel (SAP) on both the level of agency cost and fund performance against conventional corporate governance, within…

539

Abstract

Purpose

This paper aims to examine the effect of Shariah Advisory Panel (SAP) on both the level of agency cost and fund performance against conventional corporate governance, within corporate and Shariah governance settings, between Shariah and conventional mutual fund (CMF), in an emerging economy of Malaysia during the period 2008-2015.

Design/methodology/approach

Panel data regression is appropriately used within corporate governance research because of empirical issues of unobserved heterogeneity effects to avoid spurious evidence. The secondary data of 172 CMFs and 80 Shariah mutual funds are gathered hand-collected from annual reports and master prospectuses for the purpose of analysis between the period 2008 and 2015, generating 2,016 fund-year observations.

Findings

SAP is found to have a positive effect on agency costs. Consequently, it leads to empirical evidence that substantiates a negative and marginally significant association with fund performance when designated by accounting measure. Thus, the Shariah monitoring proxy is not a good mechanism for controlling agency costs inconsistent with performance maximizing (agency cost minimizing) outcomes.

Research limitations/implications

The unique data set of mutual funds used in this research may restrict the generalization of the findings unless mentioned and explained specifically the data characteristics. The single proxy for Shariah monitoring could be better off by having a list of different measures.

Practical implications

The paper highlights and suggests a consistent improvement in regulation that could be performed by policymakers pertaining to the non-trivial additional cost of implying Shariah governance.

Originality/value

This paper provides empirical evidence of the SAP effects from the view of a more complex monitoring structure in consequence of having an additional layer of governance, devoting on the trade-off between benefit and cost to shareholders.

Details

Journal of Islamic Accounting and Business Research, vol. 11 no. 5
Type: Research Article
ISSN: 1759-0817

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Article
Publication date: 15 August 2019

Ahmad Hakimi Tajuddin, Rasidah Mohd Rashid, Karren Lee-Hwei Khaw and Norliza Che Yahya

The purpose of this paper is to investigate the effects of Shariah-compliant status and the presence of information asymmetry on investors’ demand for initial public offerings…

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Abstract

Purpose

The purpose of this paper is to investigate the effects of Shariah-compliant status and the presence of information asymmetry on investors’ demand for initial public offerings (IPOs) in Malaysia.

Design/methodology/approach

The data regarding 260 IPOs dated for a duration of 11 years were acquired from the websites of Bursa Malaysia and Malaysian Issuing House. In evaluating the association between IPO oversubscription and the independent variables in this study, multivariate and quantile regression analyses were implemented.

Findings

It was found that Shariah-compliant status (DSHARIAH) had a significant positive relationship with IPO oversubscription. With this, it was indicated that Shariah-compliant status gains investors’ interests in subscribing to IPOs as these shares could be distributed to a wider group of investors. In the case of the proxies of information asymmetry, although firm size posed significant effects on IPO oversubscription, the effects were negative. Meanwhile, institutional investors posed significant positive effects on IPO oversubscription. Furthermore, it was indicated from the negative effects of firm size that less subscription is received by large firms which are perceived to possess lower information asymmetry from the investors. This is owing to the less underpricing provided by the issuers for their IPOs. However, it was indicated from the significant positive association between institutional investors and IPO oversubscription that the participation in the IPO among institutional investors would enhance the enthusiasm of investors for a specific stock and increase the probability of IPO oversubscription. With this, the winner’s curse hypothesis was supported.

Research limitations/implications

It is recommended that future studies investigate the compliance aspect, specifically the financial and nonfinancial aspects which may affect investors’ decision-making process for their investment.

Practical implications

With the availability of this study’s indicators in the prospectus, the findings of this study have provided useful insights for an issuer and underwriter to ensure a good subscription of its issuance.

Social implications

The findings of this study have provided further comprehension to investors regarding the essential information found in the prospectus during the decision-making process done for IPO subscription.

Originality/value

To the best of the authors’ knowledge, this is one of the first articles which have proven the effects of Shariah-compliant status and the presence of information asymmetry on IPO investors’ demand.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 12 no. 4
Type: Research Article
ISSN: 1753-8394

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Article
Publication date: 28 December 2021

Amal Mohammed Al-Masawa, Rasidah Mohd-Rashid, Hamdan Amer Al-Jaifi and Shaker Dahan Al-Duais

This study aims to investigate the link between audit committee characteristics and the liquidity of initial public offerings (IPOs) in Malaysia, which is an emerging economy in…

521

Abstract

Purpose

This study aims to investigate the link between audit committee characteristics and the liquidity of initial public offerings (IPOs) in Malaysia, which is an emerging economy in Southeast Asia. Another purpose of this study is to examine the moderating effect of the revised Malaysian code of corporate governance (MCCG) on the link between audit committee characteristics and IPO liquidity.

Design/methodology/approach

The final sample consists of 304 Malaysian IPOs listed in 2002–2017. This study uses ordinary least squares regression method to analyse the data. To confirm this study’s findings, a hierarchical or four-stage regression analysis is used to compare the t-values of the main and moderate regression models.

Findings

The findings show that audit committee characteristics (size and director independence) have a positive and significant relationship with IPO liquidity. Also, the revised MCCG positively moderates the relationship between audit committee characteristics and IPO liquidity.

Research limitations/implications

This study’s findings indicate that companies with higher audit committee independence have a more effective monitoring mechanism that mitigates information asymmetry, thus reducing adverse selection issues during share trading.

Practical implications

Policymakers could use the results of this study in developing policies for IPO liquidity improvements. Additionally, the findings are useful for traders and investors in their investment decision-making. For companies, the findings highlight the crucial role of the audit committee as part of the control system that monitors corporate governance.

Originality/value

To the authors’ knowledge, this work is a pioneering study in the context of a developing country, specifically Malaysia that investigates the impact of audit committee characteristics on IPO liquidity. Previously, the link between corporate governance and IPO liquidity had not been investigated in Malaysia. This study also contributes to the IPO literature by providing empirical evidence regarding the moderating effect of the revised MCCG on the relationship between audit committee characteristics and IPO liquidity.

Details

Management Research Review, vol. 45 no. 11
Type: Research Article
ISSN: 2040-8269

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