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This study aims to explore the determinants of environmental knowledge sharing behaviour among accounting educators through the lens of an extended theory of planned behaviour (TPB).

A total of 95 accounting educators responded to a questionnaire survey. The data comprising information on attitude, subjective norm, perceived behavioural control, possession of environmental knowledge and locus of control, as exogenous latent variables and intention to share and environmental knowledge sharing behaviour as endogenous latent variables, were analysed using the SmartPLS modelling technique. Besides the survey, interviews were conducted for triangulation purpose.

Except for subjective norm, all hypotheses are supported. The findings from the interviews reveal that environmental knowledge sharing activities have put educators in a peculiar position in terms of sharing environmental knowledge, as carrying out environmental activities has not been taken seriously and also seen as not the norm among the faculty members.

This study focuses on accounting educators from five Malaysian public universities and deepens the understanding of their behaviour in sharing their environmental knowledge.

This study provides findings that can be useful for higher education institutions to strategize themselves in delivering environmental sustainability awareness in campus, which may enhance their efforts towards achieving sustainable development.

This study provides findings that there is a need to inculcate environmental knowledge sharing among educators. Such knowledge sharing may generate good environmental norms, which may result in better environmental awareness.

This paper contributes to the literature by exploring the main determinants of accounting educators’ environmental knowledge sharing behaviour and extending the TPB by considering two additional variables.

The purpose of this paper is to examine the relationship between corporate governance and financial stability of the Islamic banking institutions in Malaysia. Indeed, we do not know much about the relationship between the corporate governance variables and the financial stability of the Islamic banks (IBs) in Malaysia.

In this case, the level of bank stability is individually measured using the Z-score indicator. The corporate governance dimension in this study includes the Shari’ah board size (SBS) in addition to the size of board members and the proportion of independent directors in the board. Using a yearly bank-level data of 16 IBs in Malaysia from 2005 to 2015, this paper utilizes the fixed effect, the GLS random-effect models and the OLS methods to provide empirical evidences. Moreover, this work aims to focus on the country-level data of Malaysia’s banking sector and introduced the corporate governance variables in this model.

To the authors’ knowledge, this is the first empirical analysis of country-level data in the Malaysia’s banking industry with this research approach. The study found that the percentage of independent members in the board of directors has a significant positive impact on the financial stability of the IBs. However, the SBS and the size of board are found to have no influence toward financial stability.

With this paper, the authors hope to clarify the relationship between corporate governance and financial stability of the Islamic banking, and provide additional insights to the emerging literature of Islamic banking.

The primary objective of this paper is to explore and interpret the perceptions and motives of selected Malaysian managers on CSR by using Institutional theory.

The paper attempts to explain the local CSR trend by interviewing senior managers from selected companies who have been identified as good reporters. The interview findings are analysed systematically and narrated in order to capture the spontaneity and candidness of the reporters' feelings on CSR practices and motives. The data are than interpreted through the lens of institutional theory.

Despite low level of awareness of CSR, there is an increasing trend of reporters. A popular reason given by the respondents to explain this paradox is the need to follow the reporting trend, echoing the finding of an earlier study by Mohamad Zain. By following the reporting trend, the companies expect to be accepted as one of the international players. This mimetic action taken by some of the companies reflects the pressure of globalisation where social and environmental issues have taken centre stage. Based on the overall findings, the rising trend in the number of reporters can only find its explanation in western mimicry.

The study uncovers some of the motives for the adoption of CSR by companies in developing countries. Rather than relying on the western experience of CSR, which is well published in established journals, this study provides useful and unique insights into a developing country's CSR experience that can be used as a trajectory to understand the experiences of developing countries as a whole.

This paper offers an important insight about the CSR practices through the institutional theory perspective.

The goal of Corporate Social Responsibility (CSR) is to ensure that organisations embrace social responsibility and cultivate activities that provide positive impact on the environment, society, consumers, employees, communities and all other members of the public sphere. Therefore, it is highly important to enhance and augment the teaching of CSR across various disciplines in higher learning institutions. Since 2006, most organisations in Malaysia have been highly encouraged to carry out their Social Responsibility activities, with the government providing support for CSR policies through its tax reduction incentives. Various CSR awards and acknowledgement of the awards provide high value and positive reputation to the organisations that implement CSR-related activities. As a result there is an increasing awareness among businesses to focus beyond compliance with laws in order to respond to the dynamic economic, societal and environmental changes.

This paper seeks to investigate the influence of government and foreign affiliates, particularly; multinational companies on corporate social reporting (CSR) development in an economy, where CSR awareness is low coupled with weak pressure group activism.

This is a cross sectional study that focuses on the information contained in the annual reports for year 2002/2003. This research uses content analysis as method to measure the extent CSR.

Based on regression analysis, the study evidences on the impact of government influence. However, the impact of foreign affiliation variables is not evident. Institutionalisation of the government's aspirations and commitment to CSR is perhaps the most appropriate description for Malaysian CSR practice.

There are two main limitations of this study. Firstly, this study examines the annual reports for one year. Secondly, this study is annual reports centric. It does not examine any other stand alone reports that the respondents might have produced on the subject of society and the environment.

This study provides justification for government's role in promoting CSR practice. The impact is evidenced although there are no direct concerted efforts at that time by the government in respect of CSR policy implementation. The significant role is attributed to the unique Malaysian socio economic structure.

This study contributes to the CSR literature particularly in the context of economies where governments play a significant role in promoting economic development. It provides empirical evidence of the influence of government and foreign affiliates. It also adds to the literature by explaining the phenomenon from the Institutional perspective and its relevance to a developing economy.