Search results

1 – 4 of 4
To view the access options for this content please click here
Article

Syaiful Iqbal and Mahfud Sholihin

This paper aims to investigate the role of cognitive moral development (CMD) in tax compliance decision. In particular, the study compares tax compliance degree in two…

Abstract

Purpose

This paper aims to investigate the role of cognitive moral development (CMD) in tax compliance decision. In particular, the study compares tax compliance degree in two different tax systems: synergistic and antagonistic tax climates.

Design/methodology/approach

Build on the CMD theory, this study uses a paper and pencil laboratory experiment that involved 157 participants to test the hypotheses.

Findings

CMD has significant contribution to the tax compliance decision, especially for taxpayers at both the pre-conventional and conventional level. Taxpayers who have achieved post-conventional level, however, do not shift their compliance degree even when the tax climate changed. The present results support the CMD theory.

Originality/value

To the best of the authors’ knowledge, the present study is the first to investigate the role of CMDin tax compliance decision by comparing two different tax systems: synergistic and antagonistic tax climates. This study has theoretical and practical contributions. From theoretical perspective, the findings provide evidence that CMD influence tax compliance decision-making processes. In the practical terms, this research may provide a deep insight on the important of government and tax authorities to improve the taxpayers’ moral cognitive, e.g. through any activities which aims to boost them to the level of post-conventional.

Details

International Journal of Ethics and Systems, vol. 35 no. 2
Type: Research Article
ISSN: 0828-8666

Keywords

To view the access options for this content please click here
Article

Mahfud Sholihin, Ahmad Zaki and Aviandi Okta Maulana

This study aims to investigate whether Islamic morality is considered by Islamic rural banks in credit application assessments.

Abstract

Purpose

This study aims to investigate whether Islamic morality is considered by Islamic rural banks in credit application assessments.

Design/methodology/approach

To achieve the objective, the authors conduct an exploratory analysis of data gathered through document analysis, focus group discussions and interviews with Islamic rural banks stakeholders. Additionally, the authors conduct a survey to validate the findings.

Findings

The authors find that while Islamic rural banks conduct conventional credit analysis using 5Cs (character, capacity, collateral, capital and conditions), the banks also consider Islamic morality in their credit decisions. They emphasise several indicators such as reputation for keeping promises to customers, to suppliers, to neighbours and the Islamic character (akhlaq) of the credit applicants. Overall, the authors conclude that Islamic rural banks consider Islamic morality in their credit assessments.

Originality/value

To the best of the authors knowledge, this is the first study using a mixed method of quantitative and qualitative approach to investigate how Islamic rural banks assess the credit applications. In particular, this study examines whether Islamic rural banks consider Islamic morality in their credit decisions.

Details

Journal of Islamic Accounting and Business Research, vol. 9 no. 4
Type: Research Article
ISSN: 1759-0817

Keywords

To view the access options for this content please click here
Article

Afdal Madein and Mahfud Sholihin

– The purpose of this paper is to examine whether managers consider social and environmental information in evaluating projects.

Abstract

Purpose

The purpose of this paper is to examine whether managers consider social and environmental information in evaluating projects.

Design/methodology/approach

Built on the stakeholder theory, this study hypothesises that managers consider social and environmental information in evaluating their projects. To test the hypotheses, this study employs experimental design.

Findings

The authors find evidence that managers consider social and environmental information in evaluating their projects.

Research limitations/implications

This study finds that social and environmental information is relevant for managerial decision making, particularly in project evaluation.

Practical implications

Social and environmental information is considered relevant for project evaluation decision. Hence, managers should be provided those information.

Originality/value

To the best of the knowledge, this is the first accounting study which examines the effect of social and environmental information on managers’ decisions, particularly in the Asian context using experimental approach. Previous studies only examined the effect social and environmental information on external stakeholders, such as investors.

Details

Asian Review of Accounting, vol. 23 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

To view the access options for this content please click here
Article

Mahfud Sholihin, Richard Pike and Musa Mangena

The performance measurement literature suggests that companies should consider increasing the diversity of their performance measures to embrace both financial and…

Abstract

Purpose

The performance measurement literature suggests that companies should consider increasing the diversity of their performance measures to embrace both financial and non‐financial measures. The purpose of this paper is to examine whether the use of multiple performance measures which includes both financial and non‐financial measures in evaluating subordinates' performance (reliance on multiple performance measures (RMPM)) affects their performance, or whether the effect is contingent on the specificity and difficulty of the goals contained in the measures.

Design/methodology/approach

A questionnaire survey to various functional managers within a single organization supported by interviews.

Findings

The effect of RMPM on subordinate managers' performance is contingent on goal specificity. However, the paper does not find the same results for goal difficulty. These findings are discussed within the context of the organization studied.

Research limitations/implications

The samples are from a single organization. Further work would be needed to examine whether the results are generalizable into other organizations and/or settings.

Practical implications

The paper provides insight on how performance measures used to evaluate managers should be designed.

Originality/value

This paper contributes to the literature on supervisory evaluative style, performance measure diversity and goal‐setting theory.

Details

Journal of Applied Accounting Research, vol. 11 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

1 – 4 of 4