Search results

1 – 7 of 7
Article
Publication date: 20 December 2023

Norazha Paiman, Muhammad Ashraf Fauzi, Natrika Norizan, Aida Abdul Rashid, Christine Nya-Ling Tan, Walton Wider, Kamalesh Ravesangar and Gowri Selvam

The research aims to provide a nuanced understanding of the complex social, psychological and organizational factors that serve as the foundation driving academics'…

Abstract

Purpose

The research aims to provide a nuanced understanding of the complex social, psychological and organizational factors that serve as the foundation driving academics' knowledge-sharing behavior (KSB) within an academic enclave.

Design/methodology/approach

A cross-sectional research design using the partial least squares structural equation modeling (PLS-SEM) approach was employed to examine the determinants of personality traits among tertiary academics in Malaysia in relation to their KSB. To this end, a self-administered survey was distributed to a sample group of 526 respondents.

Findings

It is evident that conscientiousness and agreeableness are the personality traits that play a significant role in promoting KSB among academics in higher learning institutions (HLIs). These personality traits are positively linked with academics' willingness to transfer and receive knowledge. In contrast, the personality trait of openness to experience does not significantly influence KSB.

Research limitations/implications

This study has employed a four-item measurement for evaluating the three distinct personality traits. Despite employing a brief measurement tool, the study has demonstrated significant reliability and validity, particularly in terms of convergent and discriminant validity.

Practical implications

The present study has revealed that conscientiousness in academics is intimately linked with their KSB, which is of paramount importance in the output-based education system. Notably, agreeableness among academics also conveys a positive effect on knowledge sharing (KS) in HLIs, as it cultivates trust and helpfulness among individuals and facilitates the exchange of valuable tacit knowledge.

Originality/value

This research explores the relationship between personality traits and KSB among Malaysian academics in HLIs. The study adopts the theories of planned behavior (TPB) and social capital theory (SCT) as theoretical ground, providing a nuanced understanding of the underlying motivations and mechanisms driving academics' knowledge-sharing behavior within the unique socio-cultural context of Southeast Asia.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Book part
Publication date: 19 December 2016

Norafni @ Farlina binti Rahim

Islamic finance and Halal product sectors are thriving successfully. This chapter is a general review of the perception of Asian consumers on Islamic finance and Halal sectors in…

Abstract

Purpose

Islamic finance and Halal product sectors are thriving successfully. This chapter is a general review of the perception of Asian consumers on Islamic finance and Halal sectors in the global Halal economy.

Methodology/approach

The first section will briefly describe the Halal concept in both Islamic finance and Halal industries, and the growth of both sectors in Asian countries. The second part highlights the review of Asian consumers’ perception towards Islamic finance products and Halal products.

Findings

The review found that the consumers’ perception towards the Islamic finance products and Halal products is distinctive. This is due to the diversity of Asian countries in terms of geography, religion, culture, ethnic, school of thoughts (madzahib), income per capita and government’s involvement.

Originality/value

The third part of the chapter concentrates on planning towards Halal marketing, which involves the move and future challenges in different layers of industries to gear up and strengthen the Halal economy.

Details

Advances in Islamic Finance, Marketing, and Management
Type: Book
ISBN: 978-1-78635-899-8

Keywords

Open Access
Article
Publication date: 8 December 2020

Giuseppe Nicolò, Natalia Aversano, Giuseppe Sannino and Paolo Tartaglia Polcini

This study aims to analyse the extent and type of online intellectual capital (IC) disclosure provided by a sample of 117 Italian listed companies. The study also seeks to…

Abstract

Purpose

This study aims to analyse the extent and type of online intellectual capital (IC) disclosure provided by a sample of 117 Italian listed companies. The study also seeks to identify possible determinants of the extent and type of intellectual capital disclosure (ICD) practiced by Italian listed companies via the Web.

Design/methodology/approach

A content analysis is conducted to investigate the extent and type of online ICD provided through websites by a sample of 117 Italian listed companies. Two multivariate ordinary least squares regression models are applied to estimate the associations proposed in the research hypotheses.

Findings

The results show that Italian listed companies are exploiting the potential of websites to satisfy the information needs of investors and other stakeholders in relation to strategic IC-based corporate resources, with a particular focus on external capital. For the most part, ICD is conveyed in narrative form. Moreover, while the size and board independence positively affect both the extent and type of ICD, profitability exerts a positive influence only on the extent of online ICD.

Originality/value

Unlike previous ICD studies, which focussed on annual reports, this study explores an emerging and innovative tool to convey ICD, namely, the website. In today’s world, websites are considered to be the most expedient and effective tools for sharing and transmitting information, including IC; they are a vehicle that can shift the IC focus from the organisation to the wider ecosystem.

Details

Meditari Accountancy Research, vol. 29 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Content available
Article
Publication date: 8 February 2022

Reza Monem

988

Abstract

Details

Accounting Research Journal, vol. 35 no. 1
Type: Research Article
ISSN: 1030-9616

Article
Publication date: 11 May 2023

Norsafiah Norazman, Siti Nurul Asma’ Mohd Nashruddin and Adi Irfan Che-Ani

Urban population growth has increased housing density, which has expanded the construction of low-cost low-rise residential in urban areas. Good building performance and effective…

Abstract

Purpose

Urban population growth has increased housing density, which has expanded the construction of low-cost low-rise residential in urban areas. Good building performance and effective low-cost low-rise residential quality lead to higher user satisfaction and improve building sustainability. This study aims to focus on the factors influencing the sustainability of low-cost low-rise residential in the West Malaysia urban area to assess resident satisfaction.

Design/methodology/approach

A mixed-mode approach with both qualitative and quantitative were used in this study. Semi-structured interviews were conducted with 12 stakeholders to identify the common factors influencing sustainability in low-cost low-rise residential. Subsequently, questionnaire surveys were formed and distributed among building users to determine the satisfaction level with low-cost low-rise residential building performance.

Findings

The finding demonstrates that accessibility is the key factor to achieving sustainability of low-cost low-rise residential. The finding also related to the factor that influences both stakeholders and building user satisfaction levels. This study also identifies key areas that require attention to improve user satisfaction with building sustainability and building performance of low-cost low-rise residential.

Originality/value

This study aims to determine stakeholder and building user satisfaction levels in relation to the sustainable building factor. A few indicators have been set up to identify the factors that most influence the sustainability and environment of low-cost low-rise residential buildings. Each subchapter has a few recommendations to improve the performance of low-cost low-rise residential. Each of the factors mentioned is related to social, economic and environmental sustainability. In addition, the study discovered a strong connection between low-cost low-rise residential performance and user satisfaction.

Details

Journal of Facilities Management , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-5967

Keywords

Open Access
Article
Publication date: 5 December 2023

Carlotta Magri and Pier Luigi Marchini

This study aims to investigate the link between audit quality and in-court debt restructuring. The aim is to understand whether the confirmation of debt restructuring plans is…

Abstract

Purpose

This study aims to investigate the link between audit quality and in-court debt restructuring. The aim is to understand whether the confirmation of debt restructuring plans is affected by audit quality, which, in the light of agency theory, reduces information asymmetries between outsiders (creditors and the court) and insiders (shareholders and managers) of the debtor company.

Design/methodology/approach

A logistic regression is performed to test whether higher audit quality is associated with an increased probability of successfully completing a debt restructuring proceeding (RP). Consistent with the literature, audit quality is assessed ex ante based on auditor size, which is used as a proxy for independence. The analysis considers private Italian companies.

Findings

Audit quality positively affects debt restructuring. Among financially distressed companies, those audited by an audit company are more likely to succeed in RPs than those audited by a single practitioner. There is no evidence of a Big N effect.

Originality/value

This study fills a gap in literature as, in contrast to other financial and governance characteristics, audit quality has never been studied before as a determinant of efficient restructuring. It contributes to the literature on auditing and governance by highlighting the importance of audit quality in complex situations such as RPs, and it expands on debt restructuring literature by considering the importance of the information exchanged during RPs.

Details

Managerial Auditing Journal, vol. 39 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

Open Access
Article
Publication date: 9 April 2024

Siti Aisyah Binti Zahari, Shahida Shahimi, Suhaili Alma'amun and Mohd Mursyid Arshad

This study aims to determine the factors that influence ethical banking behavior among millennials and Gen-Z in Malaysia.

Abstract

Purpose

This study aims to determine the factors that influence ethical banking behavior among millennials and Gen-Z in Malaysia.

Design/methodology/approach

A stratified sample of 525 millennials and Gen-Z of Malaysian banking customers was used. Extended ethical decision-making (EDM) model was tested using partial least square-structural equation model for the analysis.

Findings

The findings indicated that the engagement of millennials and Gen-Z in ethical banking is influenced by factors such as intention, judgment and awareness, which shaped both generations’ ethical banking behavior.

Practical implications

This study could be a central reference point and assist banking institutions in understanding the preferences of millennials and Gen-Z.

Originality/value

This study extends the previous EDM model that focused solely on consumer's belief systems. Three aspects differentiate this paper and contribute to its originality, namely, the uniqueness of millennials and Gen-Z behavior, incorporating new variables along with the EDM models and study in Malaysian context.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 17 no. 2
Type: Research Article
ISSN: 1753-8394

Keywords

1 – 7 of 7