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Article
Publication date: 18 January 2022

Siti Maryam Mohamad Azmi and Suhaiza Ismail

This paper aims to systematically analyze the weaknesses of public procurement in Malaysia as reported in the Auditor General’s Reports from 2011 until 2018. Specifically, the…

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Abstract

Purpose

This paper aims to systematically analyze the weaknesses of public procurement in Malaysia as reported in the Auditor General’s Reports from 2011 until 2018. Specifically, the study examines the types of weaknesses, the modes of public procurement involved with the weaknesses, the procurement categories involved with the weaknesses and the key recommendations to mitigate the weaknesses in public procurement.

Design/methodology/approach

A document analysis was adopted in achieving the objective. The Auditor General’s reports and the reports of activities of federal ministries/departments published by the National Audit Department, Malaysia from the year 2011 until 2018 are the main documents used in this study. The data gathered were analyzed using frequency distribution and displayed with descriptive statistics and relevant graphs.

Findings

The findings of the study revealed that the top five reported are non-compliance to scope, specifications and terms of contracts; delayed completion/non-completion of project; poor documentation; low quality of products, service and work; and little or no prior planning. It is also found that direct negotiation mode was reported with the highest issues of public procurement, while the procurement mode with the least public procurement weaknesses is direct purchase. Moreover, it was found that work category is the highest with public procurement issues reported compared to supplies and services. The top recommendations given by the Auditor General were to improve internal control, to enhance monitoring, to establish planning in details, to improve assets management and to take appropriate actions toward contractors and procurement officers when needed.

Originality/value

This is among a few studies that attempted to systematically examine the main issues regarding the public procurement activities in Malaysia. This study highlighted pertinent aspects of the public procurement activities, which need close attention by the relevant authorities to ensure efficient and effective public procurement.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 5
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 21 June 2022

Halimin Herjanto, Muslim Amin and Mulyani Karmagatri

This study aims to offer a holistic halal cosmetic consumption framework by describing the current knowledge about halal cosmetics and presenting new directions for future…

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Abstract

Purpose

This study aims to offer a holistic halal cosmetic consumption framework by describing the current knowledge about halal cosmetics and presenting new directions for future research.

Design/methodology/approach

The theory, method and context–attributes, decision and outcome systematic review framework was used in this study. This study addresses the halal cosmetics literature published in the Scopus database: nonpredatory journals between 2010 and 2021.

Findings

This study found seven antecedent categories that affect four halal cosmetics consumption decisions. Those decisions led to three outcomes. In addition, behavioral theories were identified as the most frequent theory used to explain this phenomenon in personal and business settings.

Originality/value

To the best of the authors’ knowledge, this is the first systematic review of halal cosmetics consumption. This study explores the relevant theories, contexts, methods, antecedents and consumer decisions. Therefore, this study offers important insights into this phenomenon.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 1
Type: Research Article
ISSN: 1759-0817

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