Seri Ayu Masuri Md Daud, Tuan Zainun Tuan Mat, Mohamad Ezrien Mohamad Kamal and Afifa Nurhanifah
Integrated Case Study (ICS) is a capstone course for accounting undergraduates in Malaysia. It emphasizes the holistic and multifaceted problem-solving skills needed in the…
Abstract
Purpose
Integrated Case Study (ICS) is a capstone course for accounting undergraduates in Malaysia. It emphasizes the holistic and multifaceted problem-solving skills needed in the accounting profession. Yet, students often find ICS challenging. This paper addresses these challenges from both student and educator perspectives by introducing the Structured Template for Enhanced Proficiency (STEP) framework, an innovative structured guidance model that breaks down case analysis into manageable stages. This framework promotes self-directed, deep and collaborative learning and strengthens students’ analytical skills. This study examines the implementation and effectiveness of the framework at a Malaysian public university.
Design/methodology/approach
The STEP framework’s effectiveness is assessed through the case study performance of experiment and control student groups, alongside feedback from students and educators collected via surveys and written testimonials.
Findings
The study demonstrates a remarkable average improvement of 8.4% in the performance of the experimental student group. Further, positive feedback from both students and lecturers underscores its effectiveness in guiding case analysis and fostering deep and collaborative learning. Challenges faced by students while using the framework include its newness and a lack of flexibility. However, slight improvements such as additional guidance and examples and enhanced flexibility may overcome the identified shortcomings.
Originality/value
The findings of this paper signify the potential of the STEP framework as a cost-effective intervention tool in facilitating students in their ICS analyses and refining their cognitive, critical thinking, decision-making and interpersonal proficiencies.
Details
Keywords
Zuliera Zariz Azman Aziz and Seri Ayu Masuri Md Daud
This study aims to examine the associations between customers’ awareness of money laundering and terrorism financing, trust in banking secrecy measures and discomforts in…
Abstract
Purpose
This study aims to examine the associations between customers’ awareness of money laundering and terrorism financing, trust in banking secrecy measures and discomforts in fulfilling the bank’s anti-money laundering (AML) procedure and their acceptance of existing practices of banks regarding AML and counter-terrorism financing.
Design/methodology/approach
This study adapts a set of survey instruments developed and validated by prior studies to collect the required data. A convenient sample of 160 Malaysian bank customers aged 18 and above were surveyed to collect the data.
Findings
This study finds a significant relationship between the respondents’ awareness of money laundering and terrorism financing, trust in banking secrecy measures and their acceptance of the bank’s AML and counter-terrorism financing practices. However, no significant relationship is documented between the level of discomforts experienced by customers in satisfying the banks’ AML requirements and their acceptance of the banks’ AML practices. These results hold even after controlling for alternative explanations of the customers’ acceptance of banking practices examined in the extant literature: age, gender, location, literacy level and occupation.
Research limitations/implications
This study extends the literature on customers’ acceptance of banking practices more broadly by providing empirical evidence on the role of customers’ awareness on issues underlying the banking practices and their trust in the bank’s secrecy measures.
Practical implications
This study also provides some practical contributions by shedding some light on the factors that could help banks increase the acceptance of AML practices among their customers. Thus, the findings of this paper help banks focus their effort on these factors and hence increase acceptance rate more effectively.
Originality/value
Drawing on the elements of the theory of reasoned actions and technology acceptance model and the extant research on trust-privacy and comfortability in a banking setting, this study proposes an integrated approach that is theoretically and empirically grounded.