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Article

Jamaliah Said, Md. Mahmudul Alam, Zulyanti Abdul Karim and Razana Juhaida Johari

The purpose of this paper is to conduct an empirical analysis of the factors that determine the occupational fraud behavior.

Abstract

Purpose

The purpose of this paper is to conduct an empirical analysis of the factors that determine the occupational fraud behavior.

Design/methodology/approach

This study utilizes primary data collected by a questionnaire-based survey on 186 police officials of Malaysia including Sabah and Sarawak. Data are analyzed using descriptive statistics, factor analysis, and cross-sectional regression.

Findings

The results derived in the study showed a statistically significant positive relationship between three basic variables of the fraud theory – pressure, opportunity, and rationalization with asset misappropriation. Moreover, this study revealed that religiosity is statistically significantly and negatively correlated to asset misappropriation. Therefore, the higher religiosity of an individual correlates with the lower probability involve in asset misappropriation.

Practical implications

The findings will help Anti-Corruption Commission, Enforcement Agency of Integrity Commission, Police Department, and relevant agencies from Malaysia and other countries to design policies for reducing cases of fraudulent behavior.

Originality/value

This study is an original work based on the primary data collection.

Details

Journal of Criminological Research, Policy and Practice, vol. 4 no. 2
Type: Research Article
ISSN: 2056-3841

Keywords

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Article

Md. Mahmudul Alam, Chamhuri Siwar, Basri Abdul Talib and Abu N.M. Wahid

Sustainable food security at the household level is one of the emerging issues for all nations. Several factors such as social, economic, political, demographic, natural…

Abstract

Purpose

Sustainable food security at the household level is one of the emerging issues for all nations. Several factors such as social, economic, political, demographic, natural and livelihood strategies cause vulnerability in the status of household food security. This study aims to examine the vulnerability of the factors of household food accessibility and its linkage with the climatic changes in Malaysia.

Design/methodology/approach

The study is based on primary data collected in the months of July-October, 2012, through a questionnaire survey on 460 low-income households from the East Coast Economic Region (ECER) in Malaysia. The samples were selected from E-Kasih poor household database, based on the cluster random sampling technique. The questionnaire uses a five-point Likert scale, and the data were analyzed using descriptive statistics and ANOVA F statistics for chi-square two-sample test.

Findings

The study finds that the vulnerability of the factors of household food accessibility has increased statistically and significantly over the past five years in Malaysia, whereas the contributions of climatic factors are low on these changes. This study suggests that the food security programs in Malaysia need to be integrated with the climatic change adaptation programs to ensure more effective and sustainable household food security in the future.

Originality/value

This study is an original work based on primary data that empirically measures the vulnerability of the factors of household food accessibility, one of the important dimensions of household food security, and its linkage with climatic changes.

Details

International Journal of Climate Change Strategies and Management, vol. 9 no. 03
Type: Research Article
ISSN: 1756-8692

Keywords

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Article

Razana Juhaida Johari, Md. Mahmudul Alam and Jamaliah Said

Integrity-related issues are now endemic to public service bureaucracies. It is claimed that corruption in the public sector is very common in various…

Abstract

Purpose

Integrity-related issues are now endemic to public service bureaucracies. It is claimed that corruption in the public sector is very common in various departments/agencies. Lack of integrity will lead to failings in governance and proper oversight of procedures, and subsequently poor financial management and incidents of fraud. Based on the stakeholder theory perspective, this study examines the influences of accountability, risk management and managerial commitment on practices of integrity in the Malaysian public sector.

Design/methodology/approach

Primary data were collected through both printed and online questionnaires given to 210 department heads operating within selected Malaysian federal ministries. Data were analysed via the partial least squares-structural equation modelling (PLS-SEM) approach to examine the research hypotheses.

Findings

It is evident that integrity practices in Malaysia's public sector are statistically significantly related to risk management, accountability and management commitment.

Practical implications

The findings will help the Malaysian federal ministries to take the necessary steps to improve integrity so that dependability and efficiency are the hallmarks of public sector services.

Originality/value

To the best of the authors' knowledge, this study is one of the first to examine the role of accountability, risk management and managerial commitment to integrity in the public sector of a developing market economy.

Details

Business Process Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-7154

Keywords

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Article

Md. Mahmudul Alam, Jamaliah Said and Mohamad Azizal Abd Aziz

This study aims to assess the status of current practices of accountability and its relationship with the practices of integrity system, internal control system and…

Abstract

Purpose

This study aims to assess the status of current practices of accountability and its relationship with the practices of integrity system, internal control system and leadership qualities in the public sector of Malaysia.

Design/methodology/approach

This study collected primary data from 109 departments and agencies under 24 federal ministries in Malaysia. The data were analysed under descriptive statistics, ordinal regression and structural equation modelling (SEM). Several diagnostic tests were conducted to check the validity and reliability of data and models, such as Cronbach alpha test, Kaiser–Meyer–Olkin test, Shapiro–Wilk test, internal consistency reliability, indicator reliability, convergent validity and discriminant validity.

Findings

The regression and SEM results show that the practices of integrity system and leadership quality had statistically significant positive relationship, but the practice of internal control system showed mixed relationship with the practices of accountability.

Practical implications

The findings of the study will help the policymakers to ensure better accountability in the public sector in Malaysia and other countries.

Originality/value

This is an original study based on primary data to examine the current practices of accountability and its relationship with the practices of integrity system, internal control system and leadership qualities in the public sector of Malaysia.

Details

Social Responsibility Journal, vol. 15 no. 7
Type: Research Article
ISSN: 1747-1117

Keywords

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Article

Md. Mahmudul Alam, Yusnidah Binti Ibrahim and Jaka Sriyana

The credit card market is very large and segmented by targeting different types of consumers. One type of credit card is one that specifically targets people in the…

Abstract

Purpose

The credit card market is very large and segmented by targeting different types of consumers. One type of credit card is one that specifically targets people in the education sector, for instance, students, teachers and other staff members. This study aims to compare the features of education and other credit cards in Malaysia.

Design/methodology/approach

The study analyzes data concerning 234 credit cards by using descriptive statistics and a one-way analysis of variance test.

Findings

Out of 234 credit cards, this study found only two credit cards especially target education sector customers. The study evaluated 13 features of these credit cards and found that only 2 features are statistically significantly different from other conventional credit cards in Malaysia. These features are interest rate and cash withdrawal charge fees.

Originality/value

This is an original study based on the compilation of data from secondary sources. The findings will provide valuable insights to financial regulatory policymakers, academics and business managers.

Details

Society and Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5680

Keywords

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Article

Md. Mahmudul Alam, Abu N.M. Wahid and Chamhuri Siwar

Sustainable food security at the household level is one of the emerging issues for all nations. It is expected that the patterns of household resilience factors and…

Abstract

Purpose

Sustainable food security at the household level is one of the emerging issues for all nations. It is expected that the patterns of household resilience factors and adaptation practices have a strong linkage with household food security. The purpose of this paper is to seek an effective technique of adaptation for food security and the required types of support for adaptation to food insecurity among the poor and low-income households in Malaysia.

Design/methodology/approach

This study was based on primary data that were collected in July-October 2012 through a questionnaire survey among 460 poor and low-income households from the Pahang, Kelantan, and Terengganu states of Malaysia. The samples were selected from E-Kasih poor household database based on a two-stage cluster random sampling technique. The study considered household food security as household food availability and food accessibility, and ran ordinal regressions to find out the linkages of household food security with household resilience factors, adaptation practices, and expected support for adaptation to food security.

Findings

The study concludes that several resilience factors and adaptation practices were statistically significant to household food security, and several external supports were statistically and significantly needed to ensure household food security. Therefore, to ensure sustainable household food security in Malaysia, the food security programs need to be integrated with sustainable development goals (SDGs) and climatic changes adaptation programs, and the involvement of relevant stakeholders are crucial.

Originality/value

This study is a pioneer work based on primary data that empirically measured the linkages of household food security with household resilience factors, adaptation practices, and expected support for adaptation to food security in Malaysia. This study also discussed some issues related to the climate change linkage, which would help future climate change research. The findings of the study will be beneficial for all the stakeholders, including policy makers related to the food security and climate change adaptation.

Details

Management of Environmental Quality: An International Journal, vol. 29 no. 5
Type: Research Article
ISSN: 1477-7835

Keywords

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Article

Ruhaya Atan, Md. Mahmudul Alam and Jamaliah Said

The purpose of this paper is to examine the five dimensions of corporate integrity systems (CISs) and their effects on accountability outcomes of non-profit organizations (NPOs).

Abstract

Purpose

The purpose of this paper is to examine the five dimensions of corporate integrity systems (CISs) and their effects on accountability outcomes of non-profit organizations (NPOs).

Design/methodology/approach

Data were collected from 550 surveys conducted among NPOs in Malaysia registered under Registrar of Society. Regression analysis was conducted to examine the relationships between five dimensions of CISs and accountability outcomes.

Findings

The findings revealed that all five dimensions of CISs (compliance, policies and rules, organizational culture, leadership, ethics training and education, and whistle blowing) significantly contribute to positive accountability outcomes of NPOs.

Practical implications

In order for NPOs to deliver greater accountability outcomes to their stakeholders, serious emphasis on CISs is vital.

Originality/value

To the best of the authors’ knowledge, this study is among the first empirical study to examine the role of CIS dimensions and accountability outcomes in the case of NPOs in Malaysia.

Details

International Journal of Social Economics, vol. 44 no. 12
Type: Research Article
ISSN: 0306-8293

Keywords

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Article

Md. Mahmudul Alam, Chowdhury Shahed Akbar, Shawon Muhammad Shahriar and Mohammad Monzur Elahi

Because of chronic financial crises experienced during past several decades repeatedly and a failure to protect investors’ rights as a result, the world is looking for an…

Abstract

Purpose

Because of chronic financial crises experienced during past several decades repeatedly and a failure to protect investors’ rights as a result, the world is looking for an alternative form of stock market for quite some time so that interests of all relevant stakeholders can be safeguarded. At the same time, from the perspectives of devout Muslims, the current form of stock market restricts a Muslim to make investments in the market because of several unsatisfying provisions from the viewpoint of the Islamic law known as Shariah. This study aims to provide the criteria under which conditions of the Islamic Shariah permit making investments in the stock market. Hand in hand with that primary discussion, it has been eluded briefly why the Islamic Shariah principles offer a better alternative against conventional practices of the stock market.

Design/methodology/approach

This is a descriptive study based on the literature review.

Findings

This study explores the basic Islamic principles of investment in the stock market by revisiting the norms laid down by Shariah and current global practices of Islamic stock market and indexes.

Originality/value

This study will work as a guideline for investors and market authorities to understand the original Shariah rulings and the benchmark rulings for investment or establishing full-fledged Islamic stock markets, indexes and mutual funds.

Details

Qualitative Research in Financial Markets, vol. 9 no. 2
Type: Research Article
ISSN: 1755-4179

Keywords

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Article

Jamaliah Said, Md. Mahmudul Alam, Dar Irna Bt Mohamed and Marhamah Rafidi

Whistleblowing is an important factor in preventing corruption and fraud in organizations. There is a law to promote whistleblowing practices, but the negative subsequent…

Abstract

Purpose

Whistleblowing is an important factor in preventing corruption and fraud in organizations. There is a law to promote whistleblowing practices, but the negative subsequent effect of whistleblowing demotivates the reporting of unethical behaviors. Thus, it is important to identify the factors that motivate an employee to exercise whistleblowing in an organization. Therefore, the purpose of this paper is to examine whether the personal factor of job satisfaction and organizational factors such as fair treatment as well as cooperativeness contribute to the whistleblowing practice in an organization.

Design/methodology/approach

This study collected primary data based on a questionnaire survey from 73 respondents of the seven top most government linked companies (GLCs) in Malaysia. The data are analyzed using descriptive statistics, factor analysis, and cross-sectional regression.

Findings

The findings of the study reveal that only fair treatment is statistically significant and positively related to the whistleblowing practice. The findings imply that if employees perceive that the organization provides fair treatment in terms of career advancement, awards, training, performance appraisal, job assignment, and pay increases, they would tend to report wrongdoing activities to protect the image of the organization.

Practical implications

The findings of the study will help the policy makers to ensure better working environment and accountability in the public sector of Malaysia and other similar countries.

Originality/value

This is an original study based on primary data to examine the current practices of whistleblowing and its relationship with the practices of job satisfaction, fair treatment, and cooperativeness in the GLCs of Malaysia.

Details

Asia-Pacific Journal of Business Administration, vol. 9 no. 3
Type: Research Article
ISSN: 1757-4323

Keywords

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Article

Jamaliah Said, Md. Mahmudul Alam and Maizatul Akmar Khalid

This study aims to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia.

Abstract

Purpose

This study aims to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia.

Design/methodology/approach

This study collected primary data based on a set of questionnaire surveys among heads of 109 departments and agencies under 24 federal ministries, including the Prime Minister Department in Malaysia. The data were analyzed under descriptive statistics, ordinal regression and structural equation model. Furthermore, standard diagnostic tests were also conducted to check the reliability of the data and models.

Findings

Among the factors of good governance, practices of strategic planning, audit and fraud control have statistically significant positive relationship with the practices of integrity in the public sector of Malaysia. Moreover, the practices of strategic alliance and fraud control significantly contribute to determine the integrity practices in the public sector of Malaysia. Therefore, the practices of strategic alliance, strategic planning, audit and fraud control must be given significant attention to improve the integrity system.

Originality/value

This study is an attempt to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia. The findings of the study will help policymakers improve the reliability and efficiency of the public sector in Malaysia and in other countries.

Details

Humanomics, vol. 32 no. 2
Type: Research Article
ISSN: 0828-8666

Keywords

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