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Since the 1990s, there has been a growing interest in style of information usage. However, most studies on style of information usage are conducted in developed countries. There is limited research on style of information usage in developing countries. The purpose of this paper is to fill the gap in the existing literature by examining relationships between style of information usage and use of financial and non‐financial information in Malaysia.

The authors adopted a survey method, for which a written questionnaire was prepared and mailed out to companies in Kuala Lumpur, Selangor, Terengganu and Pulau Pinang.

Findings of the study show that diagnostic style of information usage is positively associated with use of financial information, while interactive style of information usage is positively associated with use of non‐financial information. Further analysis on types of non‐financial information used by managers who adopt interactive style of information usage reveals that customer‐related non‐financial information such as quality, customer satisfaction and flexibility play a more important role in their decision‐making processes.

The paper provides insights into relationships between style of information usage on and use of accounting information in developing countries. Findings of the study can be applied to assist management accountants in meeting managers’ information requirements.

This study was undertaken with the aim of surveying the perception of the two main stakeholders in procurement system; the contractors and the procurement officers on issues such as accountability, transparency, corruption, integrity and cronyism pertaining to the public procurement system in Malaysia.

Interviews were conducted over a nine‐month period in 2007 to gauge the perception of the procurement officers and contractors on procurement issues in Malaysia. The interview data were then transcribed and grouped according to six main themes; transparency, procurement policies and procedures and its implementation, personnel involved in the procurement system, estimation/budget/pricing, professionalism and ethics and timeliness.

One of the common complaints made by the contractors was prevalence of interference from outside parties and cronyism, which affects the awarding of contracts. The procurement officers were blamed for malpractice and non‐compliance to the policies and procedures of the procurement system.

The paper deals with sensitive issues and takes several months to successfully gather respondents who willing to give feedback on their experience with the procurement system. The data are first hand information and are carefully transcribed and categorized into categories to help better understanding of the issues raised by the respondents.

The paper deals with sensitive issues and takes several months to successfully gather respondents who willing to give feedback on their experience with the procurement system. The data are first hand information and are carefully transcribed and categorized into categories to help better understanding of the issues raised by the respondents and the private sector.

The purpose of this paper is to present a study on relationships between the design of management control systems (MCS), the use of MCS and organisational learning (OL).

This study adopted a survey method. A written questionnaire was prepared and mailed out to collect quantitative data. After analysis of the empirical results, follow-up interviews were conducted to develop a deeper understanding of the empirical results.

Findings of the study show that both the design and use of MCS are significantly associated with levels of OL activities in organisations, and the use of MCS is found to be a more influential factor in OL.

This paper contributes to the accounting literature by providing empirical evidence on the relative impacts of the design and use of MCS on OL activities in organisations and the interaction between the design and use of MCS in influencing OL.

The purpose of this study is to empirically evaluate the impact of coercive pressure, normative pressure and mimetic pressure on digital transformation and benefits in the maritime shipping context.

The authors collect data from a survey of 119 shipping companies, shipping agencies, port corporations and shipping forwarders in Taiwan and apply a structural equation model to test the research hypotheses.

Four conclusions can be drawn: First, digital transformation mainly results from coercive pressure and mimetic pressure. Second, another positive and important source of pressure for shipping digital transformation is the fact that competitors are gradually undergoing digital transformation and have gained recognition from customers. Third, shipping professional organizations and association (e.g. IACS, IAPH, Baltic International Maritime Commission) must keep up with the trend toward digital transformation and put forward guidelines and recommendations that can be followed in order to lead the maritime shipping industry. Fourth, digital transformation has great potential to help deliver the benefits (i.e. improve efficiency, relationship with customers and sustainability).

This research explores the digital transformation of the shipping industry through the lens of institutional theory. The results show that digital transformation is mainly due to coercive pressure and mimetic pressure. Digital transformation has been found to bring benefits that can help shipping operators allocate their resources effectively, thereby increasing operational efficiency, improving relationships with customers and enhancing sustainability.

There are over 300,000 male migrant workers in Singapore. Around 600 major workplace injuries are reported in Singapore each year, mainly in the manufacturing and construction injuries. Migrant workers who are affected by workplace injuries often face many challenges, including not being able to work and thus may be repatriated to their home countries, which affects their financial status and that of their families, whom they support. This research aims to explore the knowledge, attitudes and beliefs of injured migrant workers in Singapore, towards disability and vocational rehabilitation.

Fifteen male migrant workers, from Bangladesh, China and India, who had acquired disabling injuries in their workplaces in Singapore, were identified through purposive sampling. They were interviewed by a male interviewer, either in Mandarin Chinese or with the assistance of interpreters for Bengali-English and Tamil-English. Interviews were recorded, transcribed, translated to English, then analysed thematically.

The interviewees generally had a pessimistic outlook on their disability, which often impacted negatively on their self-worth and familial relationships. Many of them also had little knowledge of vocational rehabilitation and had not yet seriously considered future job prospects.

To the best of the authors’ knowledge, there are no similar studies exploring the knowledge, attitudes and beliefs of injured migrant workers in Singapore towards disability and vocational rehabilitation.

This study examines the phenomenon of “knowledge influencers,” individuals who convey expert information to non-expert audiences and attract users to subscribe to their self-created knowledge products. It seeks to address two research questions: (1) What are the antecedents that promote perceived attractiveness of knowledge influencers? and (2) How does perceived attractiveness of knowledge influencers affect users’ willingness to subscribe to knowledge products?

Guided by self-branding theory, which suggests that individuals strategically shape user perceptions and interactions to create an appealing image, the study employed a sequential mixed-methods approach. Qualitative interviews were conducted with knowledge influencers and their subscribers, followed by a quantitative survey of users with knowledge subscription experience to validate the findings.

Results suggested that knowledge influencers could enhance their attractiveness to users by promoting perceived professionalism, perceived familiarity, and perceived connectedness. Perceived attractiveness of knowledge influencers could directly affect users’ willingness to subscribe or indirectly through the role of users’ attachment to knowledge influencers.

By understanding the factors driving users’ subscription intentions, platform operators and influencers can refine their strategies to enhance user attachment and optimize monetization opportunities through personalized interactions and tailored content offerings.

This study contributes to the literature by elucidating the relationship between perceived attractiveness and users’ subscription intentions, offering new insights into the dynamics of online knowledge consumption.

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

The purpose of this paper is to present a hierarchy decision model for assessing the priority of safety management elements in manufacturing enterprises with reference to three major industries (i.e. textile and clothing, electronics, and printing and publishing) in Hong Kong. The identification of core decision criteria and safety management elements were addressed with respect to the effective implementation of safety management systems (SMS) in manufacturing enterprises.

Empirical data were acquired via a conduct of personal interviews with evaluators (i.e. safety personnel, experts and professionals) in industry. Using the analytic hierarchy process (AHP) methodology, a list of seven decision criteria and 13 safety management elements were identified and their relative importance were evaluated.

It was found that the top three criteria for SMS implementation were “client requirement” “insurance company requirement” and “employee requirement”. Both “safety organisation” and “safety policy” were the most important safe management elements. Besides, evaluators put greater concerns on “safe person” elements than “safe place” elements. Incorporating the AHP findings, a self‐regulatory approach to implementing safety management elements was proposed.

The hierarchy decision model would enable manufacturing enterprises to focus their resources on the critical elements at a time, to improve the effectiveness of SMS implementation. Future study could validate the applicability of the model and the self‐regulatory approach in large enterprises and small to medium‐sized enterprises, separately and collectively.

Using the AHP methodology, safety personnel could evaluate the relative importance of decision criteria and safety management elements with respect to the corporate goals, resources and constraints of their respective organisations.

The hierarchy decision model presented would enable manufacturing enterprises to determine the relative importance of decision criteria and safety management elements and to establish viable strategies for SMS implementation.