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Article
Publication date: 13 February 2017

Yuliansyah Yuliansyah, Bruce Gurd and Nafsiah Mohamed

This research aims to investigate the extent to which business strategy mediates the relationship between reliance on integrative strategic performance measurement (RISPM…

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Abstract

Purpose

This research aims to investigate the extent to which business strategy mediates the relationship between reliance on integrative strategic performance measurement (RISPM) and organisational performance.

Design/methodology/approach

A self-administered survey of 157 managers in Indonesian financial institutions was used to test direct and indirect effects among the hypothesised variables.

Findings

The findings indicate that business strategy has a full mediating effect on the relationship between RISPM and organisational performance.

Originality/value

This study indicates that performance measurement systems should be designed in conjunction with business strategies to obtain superior performance. More specifically, in the Indonesian financial institutions, applying a differentiation strategy is found to be most effective in gaining competitive advantage and superior performance.

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Article
Publication date: 30 September 2019

Intiyas Utami, Sutarto Wijono, Suzy Noviyanti and Nafsiah Mohamed

This study aims to test the causality of fraud diamond factors (pressure, rationalization, opportunity and capability) and Machiavellian personality on fraud intention.

Abstract

Purpose

This study aims to test the causality of fraud diamond factors (pressure, rationalization, opportunity and capability) and Machiavellian personality on fraud intention.

Design/methodology/approach

This study used a 2 × 2 × 2 × 2 web-based laboratory experiment. Our subjects are accounting students from various Indonesian universities as surrogates of an accountant of a firm. We analyzed the data using the independent t-test.

Findings

This study provides empirical evidence that the four aspects of fraud diamond, namely pressure, opportunity, rationalization and capability cause fraud intention. Besides, high Machiavellian attitude also causes high fraud intention.

Research limitations/implications

This study is a Web-based one that is subject to the instability of internet access. Specifically, some subjects had to redo the completion of their experimental modules because of the unstable internet connection.

Practical implications

The results of this study suggest organizations to pay attention to their members’ behavioral aspects that can be the symptoms of fraud and to design whistleblowing systems to prevent fraud intention as an opportunity factor within organizations.

Social implications

Social implications are to develop the appropriate whistleblowing system to mitigate the fraud.

Originality/value

The novelty of this study lies in combining the experimental test of fraud diamond (internal and external factors) and Machiavellianism as a personality factor as the determinants of fraud intention. Further, another novelty lies in the use of the antifraud system as a proxy of opportunity that has not yet extensively investigated by previous studies.

Details

International Journal of Ethics and Systems, vol. 35 no. 4
Type: Research Article
ISSN: 2514-9369

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Article
Publication date: 1 April 2019

Nur Shafiqa Kapeli and Nafsiah Mohamed

Corruption is a serious problem in Southeast Asian countries. Based on the average ranking of Transparency International’s Corruption Perception Index, Malaysia is ranked…

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Abstract

Purpose

Corruption is a serious problem in Southeast Asian countries. Based on the average ranking of Transparency International’s Corruption Perception Index, Malaysia is ranked as the second least corrupt country among Southeast Asian countries. However, this country is still facing problems in its fight against corruption, in which efforts undertaken to prevent corruption have been said to be “unsatisfactory.” The purpose of this paper is hence to examine previous literature for the possible factors affecting the success of anti-corruption efforts in Malaysia.

Design/methodology/approach

This study analyzes previous studies conducted on Malaysia’s experiences in its fight against corruption.

Findings

The findings of this paper indicate four attributes that lead to the failure of anti-corruption efforts in Malaysia.

Originality/value

This paper will be useful for scholars, policymakers and anti-corruption practitioners who are interested in Malaysia’s experiences in fighting corruption.

Details

Journal of Financial Crime, vol. 26 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

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Article
Publication date: 6 January 2006

Rasid Mail, Nafsiah Mohamed and Ruhaya Hj. Atan

Worldwide efforts to transform the public sector under the theme of “New Public Management” have been concerned with the issues of organizational change management. The…

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1011

Abstract

Worldwide efforts to transform the public sector under the theme of “New Public Management” have been concerned with the issues of organizational change management. The change in the Accounting sector is one of the pillars of such efforts. This paper promotes the importance of leadership roles within the accounting change process by studying them within the context of a corporatized public sector entity. It offers a longitudinal analysis (1998‐2005) through the framework of “levers of control”. Leadership roles within the accounting scenario are compared with leadership roles within the engineering scenario to demonstrate the importance of accounting in mediating leadership roles, and in the end, promote the organization’s operational and financial performance. Through the framework of levers of control, this paper examines the different approaches and styles of an organizational leader in aligning beliefs systems among the workers, and creating management control systems through the mobilization of accounting calculative and constitutive power. This paper argues the importance of studying the characteristics of good leadership with in the organizational transformation process, particularly within the change management accounting practice that could lead to better organizational performance of the organization.

Details

Journal of Financial Reporting and Accounting, vol. 4 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

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