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Article
Publication date: 31 December 2024

Xinyu Zhao, Mohamed Omran and Shi-Min How

Drawing on a mission approach, this study investigates the application of integrated reporting (IR). It also explores its role in shaping organisations' internal processes in…

29

Abstract

Purpose

Drawing on a mission approach, this study investigates the application of integrated reporting (IR). It also explores its role in shaping organisations' internal processes in Chinese state-owned enterprises (SOEs) and the China General Nuclear Power Corporation (CGN).

Design/methodology/approach

We employed a case study method and collected data by conducting semi-structured interviews with CGN managers and analysing their reports and appropriate documents.

Findings

Our findings reveal that the CGN is motivated by its mission and vision to adopt IR rather than by other common motivations, such as legitimacy, strategy and stakeholder pressure. IR practice contributes to implementing its mission and vision through direct and indirect methods, covering the changes in design archetypes and subsystems that meet the nature of reorientation changes that belong to first-order transition.

Research limitations/implications

This study extends empirical evidence of IR at the firm level in China and provides in-depth insights into how IR is implemented in Chinese SOEs. Our findings may be helpful for policymakers to review and develop policies. For instance, the government might consider integrating IR frameworks into current reporting and mandate listed companies to adopt IR. However, our data are from one company, the only Mainland Chinese Company recognised by the IIRC database.

Originality/value

This study provides an innovative approach to analysing IR and offers managers insight into how IR practice benefits the mission’s implications.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Available. Content available
Article
Publication date: 19 January 2015

Shi-Min How

690

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 1
Type: Research Article
ISSN: 0951-3574

Available. Content available
Article
Publication date: 15 February 2016

Mamunur Rashid and Shi-Min How

572

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 2
Type: Research Article
ISSN: 0951-3574

Available. Content available
Book part
Publication date: 14 December 2018

Abstract

Details

Management of Islamic Finance: Principle, Practice, and Performance
Type: Book
ISBN: 978-1-78756-403-9

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Book part
Publication date: 14 December 2018

Mamunur Rashid, Shi Min How and Abul Bashar Bhuiyan

This chapter explores the determinants of satisfaction of the Islamic microcredit borrowers in Bangladesh. A total of 245, mostly educated and young, borrowers of rural…

Abstract

This chapter explores the determinants of satisfaction of the Islamic microcredit borrowers in Bangladesh. A total of 245, mostly educated and young, borrowers of rural development scheme, the largest Islamic microcredit institution (MCI) in the world, were included in a survey using a structured questionnaire. Factors were extracted using exploratory factor analysis. Multiple regression analysis was conducted to identify influential determinants of satisfaction of microcredit borrowers. Borrowers have identified the activities and interaction in the “center,” which includes weekly/monthly meetings, investment-related training, and group performance review, as the most vital factor influencing their overall satisfaction. Competence of the microcredit staffs and officials is the second important determinant. Trust plays the next important role in overall satisfaction of the borrowers with the Islamic microcredit institutions. Convenience, of applying for loan, getting an approval, and paying instalments, is the other influential determinant of the borrower’s satisfaction. The findings imply that given the competition and social need of the Islamic microcredit institutions globally, policymakers must ensure greater investment in human capital, in creating awareness about products and services of the Islamic microcredits, and in initiating a prudent change in the regulation so that Islamic microcredit can become a tool for sustainable socioeconomic development. Use of a proper marketing strategy can also help the MCIs to support the financial inclusion policy of the government. Satisfaction of the borrowers of the Islamic microcredit institutions is yet to arrive in Islamic marketing literature. The proposed borrower-centric model can help reduce poverty and the internal loan-shark problem through adequate engagement of relevant stakeholders.

Details

Management of Islamic Finance: Principle, Practice, and Performance
Type: Book
ISBN: 978-1-78756-403-9

Keywords

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Book part
Publication date: 14 December 2018

Shi Min How, Mamunur Rashid, Andrew Saw Tek Wei, Shamshubaridah Ramlee and Ng Yuen Yein

Islamic financial institutions (IFIs) have gained popularity recently in the Islamic countries and countries with mixed religious practices. Due to its profit–loss sharing…

Abstract

Islamic financial institutions (IFIs) have gained popularity recently in the Islamic countries and countries with mixed religious practices. Due to its profit–loss sharing partnership contracts and integrated social and risk management practices, IFI can finance financially distressed firms, and firms with specialized sectors, better than the traditional development financial institutions (DFIs). Should they need large amount of financing, both existing financially unsuccessful industries and new development initiatives can be financed with Sukuk issuance. This chapter investigates the growth of these two industries – IFIs and DFIs, with respect to various indicators, compares the initiatives that establish the dominating character of IFIs over the DFIs, discusses the reasons behind such turnaround, and the future of DFIs. IFIs have been enjoying a superior growth in assets and deposits, asset quality, risk management, and profitability over the DFIs in Malaysia. Among many, the study identifies regulatory incentives to IFIs, inefficient management of DFIs, and most importantly, a paradigm shift through Islamic finance as primary reasons behind gradual disappearance of DFIs. The next generation of IFIs will emerge as the Islamic Development Financial Institutions and may takeover the role that is played by the DFIs most recently.

Details

Management of Islamic Finance: Principle, Practice, and Performance
Type: Book
ISBN: 978-1-78756-403-9

Keywords

Available. Content available
Article
Publication date: 15 February 2016

Steve Evans

203

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 2
Type: Research Article
ISSN: 0951-3574

Available. Content available
Article
Publication date: 19 January 2015

Steve Evans

349

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 1
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 21 November 2022

Ssu-Han Yu and Miaoju Jian

The authors focus on a non-Western setting that has hardly featured in debates around political authenticity, Taiwan. The authors also adopt a novel inter-generational perspective…

Abstract

The authors focus on a non-Western setting that has hardly featured in debates around political authenticity, Taiwan. The authors also adopt a novel inter-generational perspective to look at varying attitudes towards two ‘unconventional’, high-profile politicians, Ko Wen-je and Han Kuo-yu. Drawing on focus group data, the authors note the similarities and differences in the way that the different generations engage with, and assess, the two politicians with a particular focus on the extent to which their personalities, appearance, and everyday activities are perceived as authentic.

Details

Cultures of Authenticity
Type: Book
ISBN: 978-1-80117-937-9

Keywords

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Article
Publication date: 13 October 2020

Min-Shi Liu and Nien-Chi Liu

According to human capital theory, companies derive economic value from the knowledge, skills and abilities (KSAs) of their employees. Research conducted by strategic human…

1437

Abstract

Purpose

According to human capital theory, companies derive economic value from the knowledge, skills and abilities (KSAs) of their employees. Research conducted by strategic human resource management has focused on how investment in human capital can create a competitive advantage for an organization. The purpose of the paper is, therefore, to investigate how the choice of different human capital acquisition strategies – “make or buy” – can influence employee attitudes and behavior.

Design/methodology/approach

This study explores the relationship between internal and external human capital strategies and employee’s attitudes and behavior in Taiwan's IC (integrated circuit) design industry. The cross-sectional dataset derives from a sample of 49 human resource departments and 497 employees from 25 different IC design companies.

Findings

The findings indicate that the decisions made on human capital strategies have an important influence on employee’s attitude and behavior. The results also show that a climate of trust and perceived organizational support is a cross-level mechanism for both human capital strategy and employees' attitudes and behavior.

Originality/value

There has been little research on the cross-level analysis of human capital acquisition strategies that can influence employee’s attitudes and behavior. This study verified that internal and external human capital strategies do affect employees' individual perceptions of organizational support via the organizational-level climate of trust, which in turn influences employees' attitudes and behavior. This cross-level mechanism indeed will facilitate new insights into the nature of strategic human resource management.

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