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Article
Publication date: 26 October 2021

Rohaida Seno, Hafiza Aishah Hashim, Roshaiza Taha and Suhaila Abdul Hamid

The purpose of this paper is to determine whether Hofstede’s cultural dimensions have a significant relationship with ethical decision-making among tax practitioners while…

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Abstract

Purpose

The purpose of this paper is to determine whether Hofstede’s cultural dimensions have a significant relationship with ethical decision-making among tax practitioners while performing their duties in ensuring tax compliance among taxpayers.

Design/methodology/approach

A structured questionnaire was used to collect data from tax practitioners in the state of Terengganu, Malaysia. Two hundred questionnaires were distributed via Google Forms and email to tax practitioners who were selected from the Inland Revenue Board of Malaysia website using a mixture of systematic random and snowball sampling approaches. The Statistical Package for Social Sciences software program was used to analyse the collected data.

Findings

The results show that power distance (PD), individualism (IND) and uncertainty avoidance (UAV) have a significant relationship with ethical decision-making, whereas masculinity (MAS) has no significant relationship with ethical decision-making among tax practitioners while carrying out their duties. The positive relationship of PD and of IND with decision-making behaviour indicates that ethical decision-making is highly practised in a low PD and low IND culture rather than in a high PD and high IND culture. In contrast, UAV shows a negative beta sign, which indicates that tax practitioners tend to practise ethical decision-making in a high UAV culture.

Originality/value

This study fills a gap in the literature in regard to the influence of culture on tax compliance particularly among tax practitioners in Malaysia. The study shows how culture is related to the decision-making practices of tax practitioners while performing their role as an intermediary between their clients and the government. It is worthwhile to examine the decision-making of tax practitioners because the results of such an examination not only provide some insights into the professional practices of accountants that will be of interest to the relevant authorities such as the Malaysian Institute of Accountants, they also offer some information that will be of assistance to higher learning institutions in formulating accounting programmes to produce the future generation of accountants.

Details

Asian Review of Accounting, vol. 30 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 20 June 2008

Mohd Dali Nuradli Ridzwan Shah Bin, Mudasir Hamdi Hakeim and Abdul Hamid Suhaila

The purpose of this paper is to identify the performing and non‐performing companies by using multiple discriminant analysis (MDA) and multiple regression and the ratios that…

2652

Abstract

Purpose

The purpose of this paper is to identify the performing and non‐performing companies by using multiple discriminant analysis (MDA) and multiple regression and the ratios that could distinguish between the performing and the under‐performing companies.

Design/methodology/approach

First, the study applied the α Jensen technique to classify the Shariah compliance companies into performing and non‐performing. Then, the results from the α Jensen technique with 20 financial ratios are applied to MDA in order to establish models that are used to identify non‐performing and performing companies.

Findings

The growth turnover ratio is the only ratio that could discriminate between the performing and non‐performing companies in the plantation industry.

Research limitations/implications

The paper only investigates a sector in the main board of Bursa Malaysia, which is the plantation industry. Future research may look into the whole Shariah counters in Bursa Malaysia.

Practical implications

The paper could assist investors to evaluate and select an optimal investment portfolio.

Originality/value

The paper applies multivariate analysis which does not depend only on one variable. Using the multivariate analysis it provides an alternative to establish models that discriminate between the performing and non‐performing companies. This paper also investigates only the Shariah compliance counters in Bursa Malaysia.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 1 no. 2
Type: Research Article
ISSN: 1753-8394

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Article
Publication date: 16 November 2015

Hayrol Azril Mohamed Shaffril, Jeffrey Lawrence D'Silva, Nurani Kamaruddin, Siti Zobidah Omar and Jusang Bolong

The present paper attempts to investigate the awareness of coastal community towards climate change in Malaysia and to explore the factors associated with their awareness toward…

1793

Abstract

Purpose

The present paper attempts to investigate the awareness of coastal community towards climate change in Malaysia and to explore the factors associated with their awareness toward the climate change.

Design/methodology/approach

This is a quantitative study where a set of questionnaires was developed based on reviews of literature and series of instrument development meeting. Through a multi-stage cluster sampling, a total of 210 respondents from three coastal villages in Peninsular Malaysia were selected.

Findings

The coastal community are shown to record a high mean score on their awareness toward changes relating to the sea, temperatures and the coast. Surprisingly, fishermen are found to be less aware toward climate change compared to other groups, such as housewives/retirees and students. Further analysis confirms that there are significant differences regarding coastal community awareness to changes relating to the sea, temperatures and the coast.

Research limitations/implications

This study represented the answers of 210 respondents who were randomly selected from three coastal villages in Peninsular Malaysia, and the results might be enriched if the number of respondents is increased and respondents from other villages are included. A future study should be conducted to gather information on the possible effects, rather than focusing on the respondents’ awareness. Additionally, because of the nature of the topic, non-governmental organizations (NGOs) and officers from environment-related agencies should cooperate during the research.

Practical implications

It is recommended that information management activities with regard to the climate change should be actively conducted by NGOs, universities and related parties.

Originality/value

Most of the related studies are scientific in nature, leading to a gap relating to the social aspects of climate change, particularly in terms of communities’ awareness toward the climate change. Moreover, a number of local studies have produced inconsistencies in term of their results regarding the awareness of the climate change among the community. In response to this, the current study aims to fill this gap.

Details

International Journal of Climate Change Strategies and Management, vol. 7 no. 4
Type: Research Article
ISSN: 1756-8692

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Article
Publication date: 2 November 2020

Dg Ku Zunaidah Ag Majid, Suhaila Abdul Hanan and Hazlinda Hassan

The halal industry has been growing in recent years, seeing an increasing demand for halal products from both Muslim and non-Muslim consumers and acknowledging that halal is a…

791

Abstract

Purpose

The halal industry has been growing in recent years, seeing an increasing demand for halal products from both Muslim and non-Muslim consumers and acknowledging that halal is a universal concept accepted by both Muslim and non-Muslim societies. Service-related providers, such as logistics, could influence the demand for halal products by consumers. This paper aims to investigate the factors that influence consumers' willingness to pay (WTP) for halal logistics among young non-Muslim adults.

Design/methodology/approach

A set of survey questions were distributed to young non-Muslim adults and 280 questionnaires were analysed.

Findings

The results indicate that three independent variables had a direct relationship and significant influence on the WTP for halal logistics among non-Muslim consumers. These variables are concern on halal, knowledge about halal and perception of halal logistics. Meanwhile, the awareness of halal logistics significantly influenced the consumers' WTP for halal logistics, provided that it was mediated by the perception of halal logistics.

Originality/value

Given the gap in research on halal logistics and WTP, this paper presents a consolidated examination of this subject, particularly the WTP of young non-Muslim adults. Furthermore, by including the perception of halal logistics as a mediator, this study leverages the halal logistics knowledge to a new level, thus deepening the understanding of this topic and contributing additional knowledge. This study also presents some opportunities for future empirical research.

Details

British Food Journal, vol. 123 no. 3
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 29 October 2024

Siti Nurunnajwa Shamsudin, Elistina Abu Bakar, Syuhaily Osman and Nuradli Ridzwan Shah Mohd Dali

This study aims to explore the factors influencing Muslim behavior toward halal nutraceutical products in Malaysia.

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Abstract

Purpose

This study aims to explore the factors influencing Muslim behavior toward halal nutraceutical products in Malaysia.

Design/methodology/approach

This study used a quantitative survey approach to 400 Muslim respondents in Malaysia who have experience in consuming or purchasing nutraceutical products. The sampling technique used was multistage stratified sampling, and the data was analyzed using structural equation modeling.

Findings

This study revealed that perceived safety is the most influential factor contributing to Muslims’ behavior toward halal nutraceutical products in Malaysia, followed by Islamic values, trust, religiosity, maqasid al-Shariah and halal literacy.

Research limitations/implications

This study has only focused on halal nutraceutical products from the perspective of Muslim consumers in Malaysia.

Originality/value

This study contributes to understanding the factors that influence Muslim consumers’ behavior toward halal nutraceutical products by adopting the Social Cognitive Theory and Islamic Theory of Consumer Behavior.

Details

Journal of Islamic Marketing, vol. 16 no. 2
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 9 March 2020

Nor Syahirah Zain and Zulkarnain Muhamad Sori

This study aims to explore a sustainable and responsible investment (SRI) sukuk model based on Musharakah that could be implemented to develop waqf properties and assets under the…

1405

Abstract

Purpose

This study aims to explore a sustainable and responsible investment (SRI) sukuk model based on Musharakah that could be implemented to develop waqf properties and assets under the SRI sukuk framework in Malaysia. This includes proposing and designing a potential SRI sukuk model and seeking the opinion of subject-matter experts and industry practitioners on the model, its attractiveness to investors and its feasibility to implement in Malaysia.

Design/methodology/approach

The study adopts desk research and semi-structured interview as its methodology. A desk research is where a detailed critical review and analysis of past literature from reports, journals, framework, books and practices are undertaken. To establish a SRI sukuk model, the paper also studies the cases of the first SRI sukuk issued in Malaysia and other waqf-related sukuks that have been structured for the development of waqf property/asset in the past. Following that, the opinion of subject-matter experts and industry practitioners on the proposed SRI sukuk model is sought in a semi-structured interview.

Findings

Based on the interviewees’ response, the study proposes the most feasible SRI sukuk model that could be implemented in the Malaysian context for the development of waqf properties/assets, which is a Musharakah-based sukuk model. The model will be elaborated based on the purpose of development, functionality, choice of Shari’ah contract, obligor and return mechanism.

Research limitations/implications

This paper is exploratory in nature. While it explores the structural point of view only, future research could analyse and identify the legal, regulatory, financial and Shari’ah aspects of the proposed model. Further empirical studies can be done to provide more comprehensive idea and knowledge regarding the subject matter.

Practical implications

The study serves great benefit to the government, waqf administrators, regulators, policymakers, foundations, corporations and interested investors to explore SRI sukuk as one of the feasible financial instruments to develop waqf in Malaysia.

Originality/value

This study proposes the use of an innovative financial instrument called SRI sukuk and structures a feasible SRI sukuk model to help realise the true roles of waqf as not only a religious tool but also one of the instruments for human, economic and social developments.

Details

Qualitative Research in Financial Markets, vol. 12 no. 3
Type: Research Article
ISSN: 1755-4179

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