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This paper aims to be a balance of mixed management and engineering concepts that aims to fuse classical engineering methodologies into a systems engineering framework to assess and compare systematically and comprehensively services rendered by engineering systems.

An auditing framework is developed to assess the performance of engineering services in the context of engineering services found within a facility. As a result of a system heterogeneity factor, an approach to remove this confounding issue is developed to provide a different insight into the performance of engineering services.

The output of the audit exercise serves as an input to the second methodology, direct age‐adjusted failure, which overcomes systems attributes confounding issues when comparison is made between different systems populations of the same class type. This method allows management to identify areas in which extra resources are needed to improve maintenance performance.

The proposed standardization technique, which can be applied to system attributes other than age, overcomes the systems heterogeneity issue between localities. This research work is positioned in the context of building engineering services, as they are the most important in terms of socio‐economical impact. A case study based on an actual facilities assessment in Singapore is used to demonstrate the usefulness of such an integrated systems approach.

This paper presents a qualitative‐quantitative assessment framework that consists of two major methodologies to help in identifying and prioritising engineering system services in order to allocate limited resources to the appropriate engineering service so as to improve its performance.

The purpose of this paper is to provide a systematic review of the Malaysian literature on three prominent leadership models (instructional, distributed and transformational), linked to a major educational reform initiative captured in the Ministry of Education’s Malaysia Education Blueprint (MEB).

The approach is a systematic review of all relevant Malaysian literature, in English and Bahasa Malaysia, on instructional, distributed and transformational leadership and alternative terms linked to these models.

The findings show that there is an emerging literature on these leadership models and their prevalence in Malaysian schools but that they have been interpreted in ways that are distinctive to the highly centralised Malaysian context. For example, instructional leadership is prescribed, so there is some evidence of its practice, notably in respect of monitoring. Similarly, distributed leadership is allocative, rather than emergent, as suggested in western literature.

The findings show that, while research on these models is emerging, much more research is required to establish whether and how leadership practice in Malaysia differs from that outlined in the normative western literature.

There is emerging evidence to suggest that instructional and distributed leadership, if enacted carefully, can have a positive impact on student outcomes.

The leadership models were developed in western, mainly decentralised, contexts, and there are clear implications for how such models might apply in highly centralised cultures, such as that prevailing in Malaysia.

This is believed to be the first systematic review of the Malaysian literature on school leadership models, linked to the MEB. It is also distinctive in including both English language and Bahasa Malaysia sources.

The purpose of this paper is to present and discuss the findings from research on the relationship between leadership theory and policy reform in Malaysia. Distributed leadership is normatively preferred in the Malaysia Education Blueprint (MEB), the country’s major policy reform document. The research was conducted in two dissimilar Malaysian states (Selangor and Sarawak).

The research was a multiple case-study design, with 14 schools (seven in each state). Sampling was purposive, with schools selected from the different bands used to categorise school performance in Malaysia. Within each school, interviews were conducted with principals (secondary schools), headteachers (primary schools) and a range of teachers, middle leaders and senior leaders, to achieve respondent triangulation.

The findings confirm that the MEB prescribes distributed leadership as part of a strategy to move principals and head teachers away from their traditional administrative leadership styles. While there were some variations, most schools adopted a modified distributed leadership approach. Instead of the emergent model discussed and advocated in the literature, these schools embraced an allocative model, with principals sharing responsibilities with senior leaders in a manner that was often indistinguishable from delegation.

A significant implication of the research is that policy prescriptions in major reform initiatives can lead to unintended consequences when applied in different cultural contexts. While distributed leadership is presented as “emergent” in the international (mostly western) literature, it has been captured and adapted for use in this highly centralised context, where structures and culture assume a top-down model of leadership. As a result, distributed leadership has taken on a different meaning, to fit the dominant culture.

The main practical implication is that principals and head teachers are more likely to enact leadership in ways which are congruent with their cultural backgrounds and assumptions than to embrace policy prescriptions, even when unproblematic adoption of policy might be expected, as in this centralised context.

The main social implications are that policy change is dependent on socio-cultural considerations and that reform will not be whole-hearted and secure if it is not congruent with the values of institutions such as schools, and the wider society which they serve.

The paper is significant in exploring a popular leadership model in an unfamiliar context. Beyond its importance in Malaysia, it has wider resonance for other centralised systems which have also shown interest in distributed leadership but have been unable and/or unwilling to embrace it in the ways assumed in the literature. This leads to theoretical significance because it adds to the limited body of literature which shows that allocative distributed leadership has emerged as a device for accommodating this model within centralised contexts.

The purpose of this study is to develop a model of the Muslim community’s behaviour in paying zakat to contribute ideas on how to increase zakat recipients nationally, so as to improve the welfare of the wider community.

This study uses a quantitative (i.e. multiple regression analysis that involves moderating variables) and descriptive approach. Multiple regression analysis with the stepwise method is implemented to get the best regression model of community’s behaviour in paying zakat. This study takes a sample of Muslim communities in several regions (northern coast) of Central Java, Indonesia.

In the situation of the absence of government regulations relating to the obligation to pay zakat for Muslim communities, the community’s behaviour in paying zakat can be formed through two things, which are: increasing the zakat understanding and strengthening the credibility of zakat management institutions. Providing complete information to the community regarding the existence and what has been done and what will be done by the zakat management institution is very necessary.

This study has not specifically discussed the various types of zakat paid, such as commercial zakat, agricultural zakat and professional zakat. Therefore, future research can be done more specifically to determine the behaviour of paying zakat based on the type of zakat as stated.

Increasing the target of collecting zakat funds from the community nationally needs: (i) educating the community about zakat more broadly and sustainably; (ii) strengthening the credibility of the zakat management institution; and (iii) strengthening the flow of information from the zakat management institution to the community.

Research on community’s behaviour in paying zakat has never been done before. This study analyses the behaviour of paying zakat comprehensively, namely, in terms of adherence to God and the government, awareness without coercion and the behaviour of choosing a place to pay zakat.

The sharing economy is changing the way people use products and services, and the success of sharing-based apps like bicycle and automobile sharing has drawn a lot of interest across the world. The purpose of this research is to investigate the factors affecting the consumer's adoption of ride-sharing services.

With this aim, the current study integrates the Technology Acceptance Model (TAM) and Expectancy Confirmation Model (ECM) with a further extension of consumer trust and social norms. Using a survey-based research design, data were collected from 558 respondents using multi-stage convenience sampling on 5 point Likert scale. Confirmatory factor analysis is conducted followed by structural equation modelling using IBM AMOS-22.

The findings of the study report crucial determinants for the consumer's continuance intention and actual use of these services. Perceived usefulness, consumer satisfaction, trust and subjective norms were found positively associated with the continuous intention to use ride-sharing services, whereas perceived ease of use was found to be insignificant. This study also highlights antecedents for the consumer's trust towards these services and found reputation, propensity to trust as a significant contributor whereas structural assurance was found insignificant to establish the trust among the users.

The research on consumer adoption towards ride-sharing services are meagre and this study adds the value to the field by integrating TAM and ECM model with further extension of consumer trust and social norms and empirically test the proposed model.

The case is appropriate for courses in financial accounting and reporting, audit and assurance, forensic accounting, accounting practice and regulations and corporate governance. After studying the case, students should be able to explain the concept of control and power under IFRS; explain the concept of economic; discuss audit committee and external auditor independence issues and ways to strengthen auditor’s independence; assess the usefulness of the new extended audit report; and evaluate the role of gatekeepers such as financial analysts, audit committee, external auditor, institutional investors and regulators in enhancing the quality of financial reporting.

This case focuses on the accounting policy choices of the foreign associates of AirAsia Berhad. AirAsia Berhad is a phenomenal success, from a debt laden company to having been voted as World’s Best Low-Cost Airline in the annual World Airline Survey by Skytrax for eight consecutive years from 2009 to 2016 and the World’s Leading Low-Cost Airline in the annual World Travel Awards for four consecutive years from 2013 to 2016. In June 2015, an analyst report was leaked, and it led to heated discussion and exchanges in the market. The report questioned the non-consolidation of AirAsia Berhad associates. The share market also reacted. Various players in the market came into foray with their statements and opinions on the merit of the accounting policy choice by AirAsia Berhad. Whose views actually reflect the nature of accounting policy choice that is true and fair? Are these gatekeepers attesting to the accounting crux of substance over form?

Senior undergraduates; MBA; EMBA

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CSS: 1: Accounting and Finance

Environmental and health concerns are considered the most significant motivations for organic food purchasing behaviour (OFP). This study focuses on the roles of health and environmental concerns in OFP in China, aiming to explore whether there are differences in the effects and mechanisms of these two concerns.

We use the PLS-SEM to conduct empirical tests, drawing from survey data collected from 628 Chinese consumers.

The results showed that the OFP was influenced differently by health and environmental concerns. Specifically, the total effect of environmental concern on OFP outweighs that of health concern, whereas the opposite is true for direct impacts. Additionally, environmental and health concerns can influence OFP through attitude and subjective norms, although the specific mechanisms vary. Environmental concern affects OFP more through subjective norms, whereas health concern affects OFP mainly through attitude. Meanwhile, functional value quality was a significant moderator that enhanced the indirect effect of motivation on OFP.

A theoretical framework is constructed to explore the role of two types of motivations in OFP within emerging economies like China, revealing their mechanism and interaction effect with functional values.

The purpose of this paper is to investigate the relationship between the characteristics of the incubation industry, government funding, and the intensity of funding for different services. Because the incubation industry has particular characteristics, government funding varies for different services, and its intensity varies with service.

Government funding is classified as incubation subsidy and incubation incentive. Besides, incubation services include property management, business mentoring as well as investment and financing. Based on this, this study examines the influence mechanism of different subsidy and incentive on incubation services by using the generalized propensity score matching method.

The empirical results show that subsidy and incentive have an inverse-U shape effect on property management service, but a linear effect on business guidance service. Furthermore, subsidy does not affect investment and financing service, but incentive that can have a significant impact.

The theme of government funding and incubator services plays an important role in helping entrepreneurs expand their businesses. Incubation subsidy and incentive can provide important support to help enterprises obtain more preferential loans, technical services and technical support in the incubator. Applying it to incubator services can provide better technology and entrepreneurship guidance. These services can help new entrepreneurs understand products and markets, and how to develop more successfully in the early stage. In short, incubators supported by government funds can provide important support to entrepreneurs to help them successfully realize their business plans.

Facilities management (FM) plays a vital role toward creating the hospitable environment that supports the core clinical business of rendering quality health care. To ensure optimal performance of FM, public hospitals require a performance measurement (PM) framework that could guide and assist facilities managers in their operations. This paper aims to respond to this need by developing a performance measurement framework useful to improve FM performance within the context of developing countries hospital FM services delivery.

The paper synthesizes knowledge from a comprehensive review of FM performance measurement literature and the results of an earlier PhD research on FM performance measurement in Ghana’s public hospitals.

The paper presents a simplified performance measurement framework which demonstrates four key performance measurement tasks: establishing performance goals; measuring the FM service delivery; evaluating FM outcomes; and performance review and reporting. The study suggests the establishment of a central coordination point to enhance performance measurement activities of public hospitals’ FM practices.

Although reference is made to research on key performance indicators (KPIs), future study is recommended to develop appropriate methodology for selecting relevant KPIs. The author also intends to pilot the framework to a health facility in Ghana to leverage its usefulness, given the fact that it has not been tested empirically.

The application of the framework is expected to lead to the identification of performance gaps and weakness which when acted upon could lead to operational effectiveness and efficiency of the FM process, ultimately leading to improved FM performance.

The paper develops a novel performance measurement framework useful within the context of the nascent FM industry in the developing world.

The purpose of this paper is to add to the quality management body of knowledge by solidifying the connection between operational and strategic aspects of lean transformation. Previous research has examined these issues in isolation, demonstrating mixed results in financial and operational efficiencies. The authors show that when operational and strategic changes are jointly considered the likelihood of success for lean transformation increases.

The authors provide a literature review of 109 peer-reviewed papers on lean manufacturing and qualitative analysis of 23 Baldrige award winners (2000-2014) that implemented lean to assess the importance of strategic actions in achieving a sustainable competitive advantage through lean transformation.

The authors find that lean transformation yields mixed results unless strategic actions are taken by senior management. These strategic actions include but are not limited to knowledge management, human resources, and business growth and can result in performance heterogeneity by improving the output/input ratio of the firm. This performance can then manifest as either doing the same level of business with fewer resources (a profit play) or doing more business with the same resources (a growth play). As specific examples, the authors analyzed Baldrige award winners for evidence of lean strategic action to drive performance gains. The authors suggest further model validation through directed interview and/or survey research.

This paper clarifies the need for jointly implementing lean tools with strategic actions. The findings provide more deliberate strategic actions for organizations wishing to increase the likelihood of success of lean transformation and ultimately improve quality.