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Article
Publication date: 1 August 2016

Reza Ghasemi, Noor Azmi Mohamad, Meisam Karami, Norkhairul Hafiz Bajuri and Ezzatollah Asgharizade

This study aims to examine the effect of interaction between market competition and management accounting system (MAS) characteristics on managerial performance. Scope of the…

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Abstract

Purpose

This study aims to examine the effect of interaction between market competition and management accounting system (MAS) characteristics on managerial performance. Scope of the study is concentrated on Iranian financial organizations and managers of these organizations were identified as respondents for the questionnaire survey.

Design/methodology/approach

This study used the SmartPLS to analyze the data, and the model of the study was estimated with structural equation modeling (SEM). It follows the recommended two-stage analytical procedures of SEM: assessing confirmatory measurement models (factor analysis) and confirmatory structural models (path analysis).

Findings

The study uncovered the existence of direct relationships between competition and MAS, and between MAS and managerial performance. The study also confirmed that the relationship between competition and managerial performance is mediated by MAS.

Research limitations/implications

The findings provide valuable insights to guide managers in financial organizations to improve their performance through suitable MAS by considering internal and environmental factors. Recommendations on how to improve MAS and managerial performance are provided accordingly.

Originality/value

Prior researches confirm that there is no unique and universal MAS for all organizations, as this depends on internal firm characteristics and environmental features. However, there has been a lack of empirical evidence on MAS researches in the service organizations.

Details

International Journal of Accounting and Information Management, vol. 24 no. 3
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 31 August 2012

Noraini Abu Talib, Saudah Sofian, Noor Azmi Mohamad, Aslan Amat Senin, Hamdan Abd Kadir, Halimah Mohd Yusof and Ibn‐e‐ Hassan

A large number of East Asian economies have benefited from the diaspora employed in the large North American and European clusters. The diaspora acquired valuable skills…

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Abstract

Purpose

A large number of East Asian economies have benefited from the diaspora employed in the large North American and European clusters. The diaspora acquired valuable skills, developed contacts and financial wealth. Much has been written about the professional and personal obstacles of brain circulation but scant work has been done to highlight the structural factors influencing brain circulation as well as diaspora strategies in the Malaysian context. This article aims to review the brain circulation theory and pertinent literature on Malaysian clusters and to highlight the structural factors inhibiting diaspora and flow of talent to Malaysia.

Design/methodology/approach

This is a discussion paper on the issues surrounding diaspora strategies.

Findings

On the basis of the review of successful diaspora of China, India, Korea and Taiwan, cluster organizations should take independent initiatives to contact the diaspora networks abroad in order to leverage their skills, contacts and finances through alumni and virtual networks.

Practical implication

Successful diaspora programs in China, Taiwan and India do not guarantee that imitation of those programs will result in success elsewhere.

Originality/value

The article reviews the pertinent literature and highlights the structural factors inhibiting diaspora and flow of talent to Malaysia.

Details

Business Strategy Series, vol. 13 no. 5
Type: Research Article
ISSN: 1751-5637

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Article
Publication date: 13 July 2015

Shadi Ebrahimi Mehrabani and Noor Azmi Mohamad

The purpose of this paper is to develop a leadership skills development model and measure, based on its effect on organizational effectiveness and moderator effect of knowledge…

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Abstract

Purpose

The purpose of this paper is to develop a leadership skills development model and measure, based on its effect on organizational effectiveness and moderator effect of knowledge sharing.

Design/methodology/approach

Using the survey method, this paper investigates the validation of measures and model of the study. It tests the reliability and constructs validity of a leadership skills development measurement scale, created on the basis of the existing measures of leadership, organizational effectiveness and knowledge sharing. This scale is harmonized with transformational, transactional and servant leadership theories.

Findings

A structural model and measure of leadership skills development is proposed.

Research limitations/implications

This study is limited by its particular population; therefore, future research need to be done to illustrate whether the current results can be generalized with other samples from different situations and cultures.

Originality/value

The paper provides an in depth review of leadership development, as well as developing a theory-based model and a valid and reliable questionnaire, which measures leadership skills development, effectiveness and knowledge sharing. The study results could improve the future empirical leadership development research.

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Publication date: 20 July 2023

Rabiah Aminudin, Lee Pei May, Norhaslinda Jamaiudin, Rohana Abdul Hamid and Syaza Shukri

COVID-19 is a global pandemic that was unprecedented in human history. The scale of infection was unusual with most countries succumbing to this disease. Various mitigation plans…

Abstract

COVID-19 is a global pandemic that was unprecedented in human history. The scale of infection was unusual with most countries succumbing to this disease. Various mitigation plans were introduced by governments around the world to contain the spread of the virus. The Southeast Asian region is not spared from the harmful effects of COVID-19. Most Southeast Asian countries responded swiftly to COVID-19 by introducing stringent policies such as contact tracing, mandatory quarantine, restriction of movements, cancellation of public events, health screenings, and border closures early on to tackle the rapid spread of the virus. The adoption of technology for contact tracing such as MySejahtera (Malaysia), TraceTogether (Singapore), PeduliLindungi (Indonesia), Mor Chana (Thailand), and Stay Safe (Philippines) shows the rapid response from the governments to contain the spread of COVID-19. The variation in the degree of success stories at different timelines in managing COVID-19 in the region indicates that COVID-19 management requires short and long-term planning, especially in the public health policy. In the case of Malaysia, the first phase of movement control order (MCO, 18–31 March 2020) took place on the background of political turmoil. The newly formed government under the leadership of Muhyiddin Yasin announced the first phase of lockdown in Malaysia to control the rising number of COVID-19 cases. The lockdowns then evolved into different forms at different phases of implementation until it was announced on 8 March 2022 that the country is transitioning to the endemic phase on 1 April 2022. This study shows that the respondents to our survey during the first phase of MCO are highly aware of the government’s initiatives to manage COVID-19 and the Malaysian public has a high level of trust and confidence in the government’s initiatives. The stringent measures taken by the government in the first wave of COVID-19 were seen as a necessity and it provided legitimacy to the government despite being the first unelected government in Malaysian history.

Details

Pandemic, Politics, and a Fairer Society in Southeast Asia: A Malaysian Perspective
Type: Book
ISBN: 978-1-80455-589-7

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Article
Publication date: 3 December 2024

Khairul Anuar Kamarudin, Akmalia Mohamad Ariff, Nurul Azlin Azmi and Mohd Taufik Mohd Suffian

This study aims to examine the nonlinear effects of board size and board independence on the corporate sustainability performance of listed firms worldwide.

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Abstract

Purpose

This study aims to examine the nonlinear effects of board size and board independence on the corporate sustainability performance of listed firms worldwide.

Design/methodology/approach

This study uses the global environmental, social and governance (ESG) dataset from the Thomson Reuters database, which includes a sample of 23,766 firm-year observations from 33 countries from 2011 to 2022.

Findings

The results indicate that board size and independence have positive impacts on corporate sustainability performance; however, these relationships are nonlinear. The authors find an inverted U-shaped relationship for board size. After the optimal point, the positive relationship between board size and corporate sustainability performance becomes negative. Board independence, however, has a positive exponential relationship in which the positive effect increases exponentially after the optimal point. The results are robust to a battery of tests, including alternative measures for corporate sustainability performance, board independence and different estimation procedures.

Research limitations/implications

This study illustrates empirical evidence on the nonlinear effect of board size and board independence on corporate sustainability performance, which explains the mixed evidence involving board size and independence in corporate sustainability literature and offers a complementary research approach in the literature on board dynamics.

Practical implications

This study has practical implications for investors aiming for sustainable and ethical investment choices, as they should be mindful of matters relating to board composition, particularly the appointment of independent directors and ideal board size.

Originality/value

Extensive empirical evidence has examined the relationship between corporate governance variables and corporate sustainability performance. This study introduces the effect of the nonlinear relationship between board size and board independence on corporate sustainability performance using international evidence.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 31 March 2023

Afiffudin Mohammed Noor, Fathullah Asni, Mohd Afandi Mat Rani and Muhamad Rozaimi Ramle

This paper aims to analyse the implementation of istibdal waqf property in several states of Peninsular Malaysia. To achieve this objective, this study identified the amount of…

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Abstract

Purpose

This paper aims to analyse the implementation of istibdal waqf property in several states of Peninsular Malaysia. To achieve this objective, this study identified the amount of waqf property ‘am (general) and waqf property khas (special) which were involved in the process of istibdal in each state, the factors that have caused the istibdal to be implemented, the rate of istibdal involved for each lot of waqf lands and the type of property replacement performed.

Design/methodology/approach

This study used the qualitative method, whereby the researchers had collected secondary data consisting of documents related to waqf from the State Islamic Religious Council (MAIN). The type of documents obtained were public records. The data collected were analysed using the content analysis techniques.

Findings

The results showed that there are several factors involved in the implementation of istibdal, namely, the acquisition of waqf land by the State Authority, applications by external parties for a particular interest and the initiatives taken by the MAIN on waqf property which is problematic and uneconomical to generate waqf fund. This study also found some Shariah and management issues, which were identified in the implementations of istibdal, whereas some cases of istibdal were only carried out on a small part of the waqf lands and there were also cases of the implementation of istibdal which have not been replaced with fixed assets as authorised by the istibdal parameter. This study suggests some improvements to the issues identified in the implementation of istibdal for waqf managers in Malaysia.

Research limitations/implications

The limitation of this study is that it analyses only the documents that record the implementation of istibdal in the states managed by MAIN. Thus, the analysis performed was limited to the documents obtained without involving empirical data.

Practical implications

This study suggests some improvements to the implementation of istibdal waqf in the states studied. Therefore, these recommendations can be used by waqf property managers to improve the process of implementing waqf property istibdal so that it can be used to its maximum potential.

Social implications

If the recommendations in this study can be implemented, the Muslim community will benefit greatly from the waqf property because it is being developed through the method of istibdal. This impact can increase the confidence of the Muslim community towards MAIN in managing waqf property and encouraging the Muslim community to contribute to waqf property for the welfare of the ummah.

Originality/value

This study involved data on a larger waqf istibdal implementations that involved several states in Peninsular Malaysia, which to the best of the authors’ knowledge, the analysis involving such large research data have not been implemented before.

Details

Qualitative Research in Financial Markets, vol. 15 no. 3
Type: Research Article
ISSN: 1755-4179

Keywords

Available. Content available
Book part
Publication date: 26 August 2019

Abstract

Details

Emerging Issues in Islamic Finance Law and Practice in Malaysia
Type: Book
ISBN: 978-1-78973-546-8

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Article
Publication date: 5 August 2022

Mohamad Zuber Abd Majid, Saraswathy Kasavan and Rusinah Siron

While technical vocational education training (TVET) has been studied in-depth, the evolution and performance patterns of the subject remain unknown and limited. A bibliometric…

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Abstract

Purpose

While technical vocational education training (TVET) has been studied in-depth, the evolution and performance patterns of the subject remain unknown and limited. A bibliometric analysis was performed to examine the global scientific literature to assess the state of the art in TVET research over the past 23 years.

Design/methodology/approach

The Web of Science (WoS) database was searched to explore TVET-related research from 1999 to 2021, resulting in the identification of 7,512 articles. The VOSviewer software was used to investigate the network of collaboration between authors, institutions, countries and author keywords.

Findings

The results reveal that the subject categories of “education” and “educational research” are the most prolific contributors to TVET-related research, with 3,314 articles. Most of the previous studies in Phase I (1999–2006) focussed on human capital resources development in the TVET sector. Phase II (2007–2014) follows with the centralisation of TVET, focussing on technology transition in education. However, in Phase III (2015–2021), researchers appear to focus on vocational studies in higher education towards increasing the productivity of human resources via the implementation of technology transition.

Originality/value

The valuable findings of this study can facilitate better understanding among scholars on the trends of TVET research developments and on the direction of future research.

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Book part
Publication date: 5 June 2023

Hoong Sang Wong and Chen Chen Yong

This chapter provided systematic and comprehensive analysis on trawl fisheries management and conservation measures in the Straits of Malacca. Detailed analysis is conducted on…

Abstract

This chapter provided systematic and comprehensive analysis on trawl fisheries management and conservation measures in the Straits of Malacca. Detailed analysis is conducted on Malaysian fishery management framework particularly domestic country's trawl fishery status, legal structure, input-control strategies, ecosystem protection plan, pollution, law enforcement, and complementary measures that designed to reduce and prevent overfishing in the exclusive economic zone (EEZ) of Malacca Straits. Gaps and challenges found in existing trawl fisheries literature are presented followed by recommendations for improvement in the management and conservation of trawl fisheries.

Details

Pragmatic Engineering and Lifestyle
Type: Book
ISBN: 978-1-80262-997-2

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Book part
Publication date: 25 April 2022

Herda Balqis Binti Ismail, Noor Nabilah Binti Sarbini, Hamizah Liyana Binti Tajul Ariffin, Izni Syahrizal Bin Ibrahim and Mohd Fairuz Bin Ab Rahman

The equability of environment, social and economic elements becomes a major issue to be achieved as to attain sustainability in the development of a construction project. As to

Abstract

The equability of environment, social and economic elements becomes a major issue to be achieved as to attain sustainability in the development of a construction project. As to cater to social sustainability, the Guidelines on Occupational Safety and Health in Construction Industry (Management) also known as OSHCIM has been introduced by the government to improve safety practices amongst Malaysia’s construction practitioners. The basic principle adopted in OSHCIM is Prevention through Design (PtD), which enhances the elimination of hazards during project design stages. This concept is inspired from the implementation of Construction (Design and Management) (CDM) Regulations in the United Kingdom. The concept has also been adopted and practised in many developed countries including Australia and Singapore. The aim of this study is to identify the dominant accident causes in Malaysian construction industry. In this study, the secondary data were gathered from the Department of Occupational Safety and Health (DOSH) accident statistics. A content analysis and frequency distribution analysis were adopted to determine causal factors that contribute to the fatality. The findings show the existence of design-related causal factors, which is also incorporated with other causes of accidents. This is true as every accident occurs due to more than one factor. Thus, these inputs will recommend further exploration to determine the design-related causal factors. This may help the industrial players, including stakeholders, practitioners and researchers, to have more focussed efforts and resources in ensuring the success of OSHCIM’s implementation to reduce the accident statistics in Malaysia.

Details

Sustainability Management Strategies and Impact in Developing Countries
Type: Book
ISBN: 978-1-80262-450-2

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