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This chapter examines the determinants of accountability practices disclosure on the websites of Malaysian local authorities, from the institutional isomorphism perspective.

A content analysis was employed to examine the websites of all local authorities in Malaysia. A modified accountability disclosure index was used to examine the extent of accountability practices disclosure on websites. Multiple regression analysis was conducted to examine the significant impact of institutional factors on the accountability practices disclosure.

The results suggest that, on average, Malaysian local authorities have disclosed 42 items (or 42%) of the accountability practices disclosure on the websites. The implementation of innovation activities, political competition and press visibility has statistically influenced the extent of accountability practices disclosure of Malaysian local authorities on the websites on the premise of coercive isomorphism.

This chapter highlights the institutional factors that influence the extent of online accountability practices disclosure of local authorities in developing countries. The findings therefore enable local authorities to explore the best possible approaches to effectively discharge accountability and to promote greater transparency through the dissemination of information on the website.

This chapter contributes to the public sector accounting literature by introducing new institutional factors that influence the disclosure practice of local authorities in Malaysia i.e. the establishment of the Integrity Unit and implementation of innovation activities under the public sector reform agenda.

This chapter focuses on discussing the Malaysian government's ‘No Plastic Bag Day’ campaign. This is due to the fact that consumers are accustomed to use plastic bag in their daily life activities. However, considering the hazardous impact on the environment, the government has banned the use of plastic bag in most of the states. While many consumers accepted this new rule whole-heartedly, many are still struggling to adopt it. This chapter highlights its journey of implementation and challenges pertaining to this sustainability marketing campaign in Malaysia.

This chapter gives an overview on the importance of business innovation during the COVID-19 pandemic with a special reference to Brunei Darussalam. It also highlights the important role of technology and digitalization of businesses. Micro, small, and medium-sized enterprises (MSMEs) have been the backbone of the Association of Southeast Asian Nations (ASEAN) economy, thus innovative strategies are required to assist them in during the pandemic. The information obtained is based on observation and secondary sources. Despite businesses struggling to stay afloat as a result of movement restriction orders and partial lockdown, new startups were created as a result of addressing a specific problem during the pandemic which requires entrepreneurs to be more innovative and proactive. However, being innovative should not be focused on businesses only. As maintaining positive cash flow is the main issue among MSMEs, a financial innovation to assist MSMEs should be explored, learning from the experience of Islamic banking and finance during global financial crisis. This chapter also suggests future studies, for instance exploring a resilient and adaptable business model during economic uncertainties, the important role of Islamic financial technology and financial digital economy which could help to empower both startups and MSMEs.

Flood Emergency Response Plan (ERP) is a plan that guides responsibilities for proper operation of Sultan Abu Bakar (SAB) dam in response to emergency incidents affecting the dam by high water storage capacity. Based on this study, four major responsibilities are needed for SAB dam owing to protect any probable risk for downstream which can be Incident Commander, Deputy Incident Commander, On-scene Commander and Civil Engineer. Having organisation charts based on ERP exercise can be helpful for decreasing the probable risks in any projects such as Abu Bakar Dam and it is a way to identify and suspected and actual dam safety emergencies. A dam safety emergency is an event, which could potentially lead to dam break and need to be taken care of a massive plan. To mitigate the hydro hazard due to dam break, UNITEN has developed a new application software known as INSPiRE (Interactive Dam Safety Decision Support System). INSPiRE, as an intelligent dam safety software, is developed to address emergencies, which demand fast, decision making and effective multi-agency collaboration due to SAB dam break event. INSPiRE will contribute towards the sustainability of SAB dam’s owner as corporate reputations can be ruined through dam structural failures that can affect the economy of the nation and enhance the quality of life of the people.

This chapter examines how leader–member dyadic communication in the Malaysian workplace operates at the leader–member dyadic level in the context of cultural norms. We propose a model of leader–member dyadic communication based on the cultural norms of budi bicara, which in turn influences the perception of workplace mentoring in Malaysia. The model is tested by using hierarchical multiple regression with data obtained from a sample of 510 employees in three Malaysian organizations. Results show that leader–member dyadic communication in the workplace is linked with the career mentoring perceptions. These findings partially validate our proposed model and provide empirical support for the central roles of communication exchange processes in mentoring.

Corporate Social Responsibility.

This case is suitable to be used in advanced undergraduate and MBA/MSc level.

This case is about the conflict between Prof Bakar, the new Dean of Progressive Technical University (PTU), and the lecturers teaching the social innovation course. PTU was established in 1985 to provide opportunities for rural students to pursue technical education. Both parties had differing opinions over the suitability of projects in the social innovation curriculum. Dean Bakar was adamant that CSR is charity-based and therefore not suitable for the social innovation class. As the case unfolded, it was clear that each lecturer had different views about the course – indicating the wide-spectrum of views on the relationship between CSR and social innovation as well as social entrepreneurship. The case provides opportunities to deliberate on what constitutes “social purpose,” the 17 sustainable developmental goals, the global movement of social entrepreneurship and social innovation, impact investing and harvesting, as well as indigenous wisdom. The main trigger of the case is how to resolve the conflict and come up with an improved version of the course content, as well as a comparison framework for CSR, social innovation, and social entrepreneurship.

Using this case study, the students will be able to:

• compare CSR, social innovation, and social entrepreneurship;

• understand CSR activities and explain their main features based on the given case facts;

• analyze and solve the conflict between Dean Bakar and the six social innovation lecturers;

• propose solutions on how to review the social innovation course; and

• discuss how different perceptions could affect decision-making.

compare CSR, social innovation, and social entrepreneurship;

understand CSR activities and explain their main features based on the given case facts;

analyze and solve the conflict between Dean Bakar and the six social innovation lecturers;

propose solutions on how to review the social innovation course; and

discuss how different perceptions could affect decision-making.