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Article
Publication date: 25 January 2024

Miftachul Huda and Abu Bakar

The aim of this paper is to examine the strategic approach of culturally responsive and communicative teaching (CRCT) through a critical assessment of interracial teachers in…

Abstract

Purpose

The aim of this paper is to examine the strategic approach of culturally responsive and communicative teaching (CRCT) through a critical assessment of interracial teachers in their daily school interactions.

Design/methodology/approach

The empirical data were obtained through interviews among ten interracial teachers. The analysis was made through a thematic approach to obtain substantial data from interviews.

Findings

The findings reveal that attempts to gain sufficient comprehension of CRCT are actualized through routine interaction in the multicultural school environment hence resulting in embedding self-awareness of cultural competence in a multicultural classroom, constructing emotional and social development on cultural awareness and internalizing responsive awareness on social engagement in global learning.

Originality/value

The contribution of this research provides an insightful value on expanding key consideration to support the multicultural classroom environment with an active engagement and enhancement of CRCT as fundamental basis of the multicultural classroom.

Article
Publication date: 12 July 2023

Hasri Mustafa

This paper aims to narrate the descriptions of accountability by which a pioneering Malaysian Islamic bank has come to be known and has become a specific model in many countries.

Abstract

Purpose

This paper aims to narrate the descriptions of accountability by which a pioneering Malaysian Islamic bank has come to be known and has become a specific model in many countries.

Design/methodology/approach

This study is based on a four-year ethnographic work from 2002 to 2006, as accessed and analysed by the researcher. The philosophy underpinning this ethnography is from Geertz’s “Common sense as a cultural system” (1975) and The Interpretation of Cultures (1973).

Findings

This study finds the religious metaphors of “Halal and Haram is not Only on Food” and “Bank for All” are the anticipated conception that envisages the institution of Bank Islam Malaysia Berhad (BIMB), especially the perspective of the Shariah Supervisory Council and the struggles of the assistant managers.

Research limitations/implications

The paper aligns with the concerns of McPhail et al. (2004) and calls for engagement in research projects on accounting and accountability related to theology but with an attempt to theorise the “engagement” within the components of human limitation and intelligence which require a narrative from the social and collective dimensions of the present and in the past.

Practical implications

By using various objects as symbol, metaphor and memory, such as “counter”, “branch”, “advertising” and “food”, the paper encourages readers to understand the objects as temporalities brought into being by a common sense consciousness and within a historical Malay context; one in which Malaysia is a Muslim society and a by-product of colonialism. This interpretation allows the issues raised by BIMB to represent an authentic Malaysian voice rather than to be read merely as an adjunct to western accounting history.

Originality/value

The paper explores the translations of concepts that the self probes and attempts to describe accountability, as well as how these translate into common sense.

Details

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

Keywords

Article
Publication date: 12 February 2024

Hanis Mastura Yahya, Nurul Aini Fadzleena Mohd Zuhaimi, Sameeha Mohd Jamil, Suzana Shahar and Yee Xing You

Ulam is a traditional salad that contains high levels of antioxidants and is commonly consumed in raw form. However, the average ulam consumption among the low-income Malaysian…

Abstract

Purpose

Ulam is a traditional salad that contains high levels of antioxidants and is commonly consumed in raw form. However, the average ulam consumption among the low-income Malaysian population was only ½ serving daily. Thus, this study aimed to explore the motivators and barriers to ulam consumption among residents of low-cost housing areas (household income RM4849 or $1015.50) in Kuala Lumpur, Malaysia.

Design/methodology/approach

Six focus group discussions were conducted with 27 Malay residents aged 18–59 years in Kuala Lumpur, Malaysia. The researchers asked the participants a series of semi-structured questions. All the interviews were audio-recorded and transcribed verbatim. Two researchers coded the transcripts independently, and several themes were identified. The data were analysed using Nvivo version 12 software.

Findings

Three main factors for ulam consumption were identified in this study: personal, environmental and behavioural. The motivators and barriers were identified based on nine main themes and 16 sub-themes.

Practical implications

The results of this study identified potential areas for an effective intervention to increase ulam intake among residents in low-cost housing areas.

Originality/value

This work has the potential to identify the factors that have an impact on consumers' ulam preferences to help fulfil daily vegetable recommendations.

Details

British Food Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 12 December 2022

Rohaslinda Ramele Ramli, Muhammad Haiqal Ali, Abdullah Anas Abu Bakar and Nadia Widyawati Madzhi

The paper explores the roles of involved organizations in the designation of Batu Arang in Gombak, Selangor, Malaysia, as the Coal Mining and Geological Heritage Site, the…

Abstract

Purpose

The paper explores the roles of involved organizations in the designation of Batu Arang in Gombak, Selangor, Malaysia, as the Coal Mining and Geological Heritage Site, the heritage significance selected as the elements of its designation and the challenges faced by the involved stakeholders during the designation process.

Design/methodology/approach

The primary research material is derived from the documentation review on the final draft of the Special Area Plan (RKK) of Batu Arang and the final draft of the Geopark Management Plan, field investigation on the heritage significances and interviews with the involved organizations: the Selayang Municipal Council (MPS), the State of Selangor Malay Custom and Heritage Corporation (PADAT) and the Village Community Management Council (MPKK) of Batu Arang.

Findings

This paper found that Batu Arang has the potential to be developed as an important heritage mining site and heritage tourism destination; however, many of the heritage significances are being demolished, invaded and abandoned due to human aggression or effects of nature. In addition, it reveals the roles of each involved organization, issues that occurred and challenges faced by the organizations during the designation process as a heritage site, namely in terms of management, property ownership and promotion.

Originality/value

The paper outlines that a heritage mining site like Batu Arang should be considered an important heritage as well as other heritage sites in Malaysia, and issues and challenges faced during the designation process should be discussed critically to ensure that these heritage significances will not be neglected and abandoned.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 15 December 2023

Karren Lee-Hwei Khaw, Hamdan Amer Ali Al-Jaifi and Rozaimah Zainudin

This study aims to revisit the relationship between Shariah-compliant firms and earnings management. Specifically, the authors examine whether Shariah-certified firms have lower…

Abstract

Purpose

This study aims to revisit the relationship between Shariah-compliant firms and earnings management. Specifically, the authors examine whether Shariah-certified firms have lower earnings management than non-Shariah-certified firms and how often a firm must hold its certification to observe considerably reduced earnings management. This study also explores how senior management ethnic dualism affects the association of Shariah certification and earnings management.

Design/methodology/approach

The authors analyze the hypothesized association between Shariah certification and earnings management using a panel regression model and several robustness tests, including the Heckman selection model. The sample consists of 547 nonfinancial firms listed on the Bursa Malaysia stock exchange, with 5,478 firm-year observations over the 2001–2016 sample period.

Findings

Shariah certification is found to mitigate earnings management, particularly for firms that consistently retain their Shariah status. The longer firms retain their Shariah certification continually, the lower the earnings management. Additionally, the results indicate that the negative impact of Shariah certification on earnings management is driven by ethnic duality when a specific ethnic group dominates the top management.

Research limitations/implications

Firms’ commitment to religious-based screening and continuation of certification plays a significant role in improving earnings quality. Firms are committed to abiding by the Shariah code of conduct instead of using the Shariah status for reputation purposes to attract investors.

Practical implications

For investors, the continuous compliance status is a crucial indicator of a firm’s commitment to comply with Shariah principles and to mitigate earnings management. Regarding policy implications, Shariah-compliance guidelines can constrain earnings manipulation, especially among firms lacking ethnic diversity.

Originality/value

The study shows that Shariah certification must be maintained consecutively to reduce earnings management. Shariah certification’s governance function is crucial in ethnically homogeneous firms, primarily when one ethnic group dominates the senior management.

Details

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

Keywords

Article
Publication date: 17 February 2023

Tamer Elsheikh, Hafiza Aishah Hashim, Nor Raihan Mohamad, Mayada Abd El-Aziz Youssef and Faozi A. Almaqtari

This study aims to investigate the relationship between the Chief Executive Officers (CEOs’) masculinity, CEO characteristics (accounting background, turnover and ethnicity/race…

Abstract

Purpose

This study aims to investigate the relationship between the Chief Executive Officers (CEOs’) masculinity, CEO characteristics (accounting background, turnover and ethnicity/race) and earnings management (EM) in Malaysia. It also examined the moderating effect of the CEOs’ ethnicity/race (Bumiputera and non-Bumiputera) on the relationship between CEO masculinity and EM.

Design/methodology/approach

The analyses were based on a panel data set of 260 corporates listed on the Bursa Malaysia from 2009 to 2019. Python/code was used to calculate the facial width-to-height ratio (fWHR), while testosterone (TESTN) was calculated based on CEO age and fWHR. To estimate the results, panel data analysis with a fixed effect model was used.

Findings

The result shows that fWHR and TESTN have a significant positive effect on EM. CEO race has a significant impact on EM, implying that non-Bumiputera CEOs are more likely to be associated with EM. There was no statistically significant evidence that race moderates the relationship between CEO masculinity and EM.

Research limitations/implications

The research contributes to the growing evidence in the field of neuroscience that it is possible to infer aspects of an individual’s behavior based on their facial structure and their TESTN levels. The findings provide new evidence supporting Malaysian Government policies in reducing masculinity on boards of directors and senior executive positions, which will positively affect the integrity of financial reports.

Originality/value

To the best of the authors’ knowledge, it is the first research to explain whether the ethnicity/race of CEOs is related to EM and whether it has a significant moderate effect on the relationship between masculinity and EM.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 15 March 2022

Mohammad Tariqul Islam Khan

Despite a large stake of investment by retail investors and a growing number of peer-to-peer (P2P) lending platforms coupled with the initiation of secondary market and strong…

Abstract

Purpose

Despite a large stake of investment by retail investors and a growing number of peer-to-peer (P2P) lending platforms coupled with the initiation of secondary market and strong regulatory framework, less is known what leads investors to trust in P2P (TP2P) lending platforms in a multi-ethnic country, Malaysia. This study aims to investigate the effects of individual characteristics (gender, age, ethnicity, education and income), social influence of P2P (SIP2P) lending and privacy of P2P (PP2P) lending on the trust in emerging P2P platforms.

Design/methodology/approach

A cross-sectional survey was conducted to collect the data from retail investors in Malaysia. A variance-based partial least squares-structural equation modeling (PLS-SEM) model was applied to examine the significant predictors of TP2P lending platforms.

Findings

The results show that while investors' income is positively related to TP2P lending platforms, younger investors are less likely to have trust on P2P lending platforms. PP2P lending platforms increases retail investors' trust toward P2P platforms in Malaysia.

Practical implications

P2P service providers are suggested to give especial attention to investors' specific characteristics to develop trust and attract investors to the platforms. Service providers need to ensure the privacy of potential investors' personal and confidential data to build investors' trust.

Originality/value

This is the first study to assess retail investors' trust toward online P2P lending platforms in Malaysia, where this alternative financing platform gradually gaining popularity.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 9 January 2024

Susana Dias, Sílvia Luís and Bernardo Cruz

This study aims to explore prevailing perceptions and practices related to well-being indexes within organizations, using the Better Life Index (BLI) as an example.

Abstract

Purpose

This study aims to explore prevailing perceptions and practices related to well-being indexes within organizations, using the Better Life Index (BLI) as an example.

Design/methodology/approach

This investigation consists of two surveys in Portugal. Study 1 (N = 311) explores public perceptions of well-being in business and its relationship with socio-demographic factors. Results show a highly positive attitude toward organizational well-being, with a preference for companies prioritizing well-being over higher salaries. Study 2 (N = 62) shifts focus to business characteristics linked to the intention of implementing well-being indexes and examines the impact of Study 1 findings on organizational representatives’ responses.

Findings

The findings reveal a positive and statistically significant correlation between the intention to adopt well-being indexes and both company size and sector. The dissemination of Study 1’s results acted as a catalyst for organizational representatives, motivating them to adopt well-being indexes.

Research limitations/implications

This research marks an initial step in incorporating well-being indexes in organizational settings. Future research should focus on identifying organizational factors that could hinder or encourage the adoption of well-being indexes.

Practical implications

The results contribute to understanding which factors might be relevant when deciding whether and how to measure well-being at organizations.

Originality/value

This study highlights the potential effectiveness of these indexes in promoting well-being within organizations, while also examining the feasibility of using the BLI to assess the impact of businesses on various well-being dimensions.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 22 February 2024

Mohammed Dauda Goni, Abdulqudus Bola Aroyehun, Shariza Abdul Razak, Wuyeh Drammeh and Muhammad Adamu Abbas

This study aims to assess the household food insecurity in Malaysia during the initial phase of the movement control order (MCO) to provide insights into the prevalence and…

Abstract

Purpose

This study aims to assess the household food insecurity in Malaysia during the initial phase of the movement control order (MCO) to provide insights into the prevalence and predictors of food insecurity in this context.

Design/methodology/approach

The research used an online cross-sectional survey between March 28 and April 28, 2020. The study collected data from the Radimer/Cornell Hunger Scale and a food insecurity instrument. Analytical tools included chi-square and logistic regression models.

Findings

Of the 411 participating households, 54.3% were food-secure, while 45.7% experienced varying food insecurity. Among these, 29.9% reported mild hunger-associated food insecurity, 8.5% experienced individual food insecurity and 7.3% reported child hunger. The study identified predictors for food insecurity, including household income, as those with total income of < RM 2,300 had 13 times greater odds (odds ratio [OR] 13.8; confidence interval [CI] 5.9–32.1; p < 0.001) than those with income of RM 5,600, marital status as divorced (OR 4.4; 95% CI 1.0–19.9; p-value = 0.05) or married (OR 1.04; 95% CI 0.52–2.1) compared to those who are single. Self-employed respondents had three times greater odds of living in a household experiencing food insecurity (OR 3.58; 95% CI 1.6–7.7; p-value = 0.001) than those in the private sector (OR 1.48; 95% CI 0.85–2.61) or experiencing job loss (OR 1.39; 95% CI 0.62–3.1) compared with those who reported being in full-time government employment.

Research limitations/implications

This study acknowledged limitations, such as not considering various dimensions of food insecurity, such as coping strategies, nutritional support, diet quality and well-being, due to the complexity of the issue.

Practical implications

The study underscores the importance of targeted support for vulnerable groups and fostering collaborative efforts to address household food insecurity during crises like the MCOs.

Social implications

The research offers insights into how to address household food insecurity and its impact on society.

Originality/value

It identifies predictors, quantifies increased odds and emphasizes the necessity of targeted policies and collaborative approaches for fostering resilient recovery and promoting well-being in vulnerable populations.

Details

Nutrition & Food Science , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 24 November 2023

Ida Lopez, Nurul Shahnaz Mahdzan and Mahfuzur Rahman

Using the integrated behavioural model (IBM) as a theoretical framework, this study aims to identify the determinants of saving behaviour among Malaysia's income-earning…

Abstract

Purpose

Using the integrated behavioural model (IBM) as a theoretical framework, this study aims to identify the determinants of saving behaviour among Malaysia's income-earning Generation Y (Gen Y) born in the years 1980–1995.

Design/methodology/approach

The study was conducted using a questionnaire survey targeting Gen Y respondents 500 sets of responses were obtained via convenience sampling method.

Findings

Analysis conducted using partial least squares structural equation modelling (PLS-SEM) revealed that there were positive relationships among instrumental attitude, injunctive norm, perceived control, self-efficacy and intention to save. Secondly, intention to save, financial literacy and time preference were found to positively influence saving behaviour.

Practical implications

Policymakers may find this study useful as the results reveal saving behaviour determinants of Gen Ys in Malaysia, and policies could then be formulated to improve Gen Y's saving behaviour.

Originality/value

This study contributes to the literature by applying the IBM to a study on saving behaviour.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-05-2023-0340

Details

International Journal of Social Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0306-8293

Keywords

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