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This case study presents a critical analysis of why and how corporate managers in China are reluctant to adopt sustainability reporting assurance (SRA) provided by externally independent third-party assurers, despite the fact that it is acknowledged as a value-adding activity globally.

A longitudinal fieldwork case study was conducted from 2014 to 2019 in a Chinese central state-owned enterprise (CSOE), a pioneer in sustainability reporting practice since the mid-2000s, to collect first-hand empirical data on managerial perceptions of the adoption of external SRA. Semi-structured interviews with 25 managers involved in sustainability (reporting) practice were conducted. The interview data were triangulated with an analysis of archival documents and board meeting minutes pertaining to the undertakings of sustainability practices in the case study organization.

Our empirical analysis suggests that while managers recognize the benefits of adopting external SRA in enhancing the legitimacy of sustainability accountability, they oppose SRA because of their deep-rooted allegiance to the dominant logic of sociopolitical stability in China. SRA is envisaged to risk the stability of the socialist ideology with which CSOEs are imbued. Therefore, any transformational approach to accepting a novel (foreign) practice must be molded to gain control and autonomy, thereby maintain the hegemony of stability logic. Instead of disregarding external verification, managers of our case SOE appear to harness sustainability reporting as a navigational space to engage in internally crafted alternative manners in order to resist the rationality of SRA.

The empirical analysis presents a nuanced explanation as to why internal managers have hitherto been reluctant to embrace the embedding of independent assurance into the sustainability reporting process. Our prolonged fieldwork provides ample context-specific, intra-organizational evidence regarding the absence of SRA in Chinese CSOEs, which warrants more attention given their considerable presence in the global economy. In addition, the empirical analysis contributes to our understanding of the managerial capture of sustainability issues in a specific context of state capitalism and how organizations and individuals in an authoritarian regime interpret and respond to novel discourses derived from distinct institutional settings.

This study aims to assess enterprise risk management (ERM) practices in waqf institutions (WIs) along with their strengths and weaknesses; highlight ERM trends in WIs; and determine the best ERM practices for these institutions.

Data were collected via structured interviews with nine WI managers in Malaysia. A standardised questionnaire was adopted for the interviews, which focussed on ERM implementation in WIs. The collected data were analysed in three steps, namely, data reduction, data display and verification/conclusion. The frequency distribution of these data were then illustrated and the mean values and differences of the studied groups/variables were examined.

WIs have a sub-optimal ERM implementation, whose aspects need to be improved over time. These institutions have focussed on their ERM practices at the strategic level yet ignored those at the operational level. Specifically, WI officers have well-defined internal environments and objectives, but risk monitoring, which ensures effective implementation of ERM, is lacking. The presence of risk management committees and units may be linked with the successful implementation of ERM. However, ERM knowledge and top management support do not show clearly associations with ERM implementation. WIs should focus on improving their ERM implementation governance.

Findings underscore the need for WIs to launch a formal ERM programme and for relevant stakeholders to create the appropriate infrastructures that support ERM implementation, including amended rules, ERM policies and allocated funds for training and education, to promote ERM implementation knowledge and awareness. The successful implementation of ERM not only improves the service quality, sustainability and performance of WIs but also promotes the national waqf agenda as a key economic driver.

ERM in non-profit organisations, such as WIs, has received limited research attention relative to that in profit-driven organisations despite having unique risks. To the best of the knowledge, this study is the first to identify those trends that explain ERM practices and to determine the ERM best practices of WIs.

This study aims to evaluate the effect of the combination of tempeh and red ginger flour in hypercholesterolemic rats.

Sprague Dawley male rats (n = 30; body weight 150-200 g) were randomly divided by five groups (n = 6), consist of negative control (K−) group: group fed by normal diet (laboratory standard diet laboratory, 4.35 kcal/g, 0% cholesterol); positive control (K+) group: group fed by high cholesterol diet (5.28 kcal/g, 12.1% cholesterol); Treatment 1 (P1) group: group fed by high cholesterol diet and treated by tempeh flour (TF) 1.9 g/200 g body weight; Treatment 2 (P2) group: group fed by high cholesterol diet and treated by red ginger flour (RGF) 0.036 g/200 g body weight; and Treatment 3 (P3) group: group fed by high cholesterol diet and treated by a combination TF 0.95 g/200 g body weight and red ginger 0.018 g/200 g body weight. The lipid profiles and malondialdehyde (MDA) were assessed.

The combination of tempeh and red ginger has successfully exerted the total cholesterol (121.9 ± 3.41 mg/dL; p < 0.01), triglycerides (TG) (89.3 ± 2.94 mg/dL; p < 0.01), low-density lipoprotein (39.1 ± 1.59 mg/dL) and MDA (2.0 ± 0.24 mg/dL; p < 0.01) lower than the other treatments. Also, the combination of tempeh and red ginger treatment appeared the highest high-density lipoprotein concentration (63.4 ± 2.26 mg/dL; p < 0.01) compared to the other treatment groups. Total cholesterol and TG were predicted as the increasing of MDA concentration.

The combination treatments successfully improved the lipid profiles and MDA. Furthermore, the combination of tempeh and red ginger could be effective in supporting therapy as the hypolipidemic condition.

The purpose of this paper is to investigate the chemical, optical and photovoltaic properties of titanium dioxide/reduced graphene oxide (TiO₂/rGO) photoanodes immersed in natural Roselle and synthetic (N719) dyes for dye-sensitized solar cell (DSSC) application.

TiO₂ mixed with rGO were doctor-bladed on fluorine doped tin oxide (FTO) glass substrate. The chemical and optical properties of TiO₂/rGO photoanodes immersed in Roselle and N719 dyes were characterized using Fourier-transformed infrared (FTIR) and ultraviolet–visible (UV–vis) spectroscopies, respectively. The DSSC’s photovoltaic performances were tested using Visiontec Solar I-V tester at standard illumination of AM1.5 and irradiance level of 100 mW/cm².

The presence of anthocyanin dye from Roselle flower was detected at 604 nm and 718 nm. TiO₂/rGO+Roselle dye sample revealed the smallest energy gap of 0.17 eV for ease of electron movement from valence band to conduction band. The TiO₂/rGO-based DSSC fabricated with Roselle dye had a power conversion efficiency, ƞ of 0.743 per cent higher than TiO₂/rGO photoanode sensitized with N719 dye (0.334 per cent). The obtained J-V curves were analyzed by a single-diode model of Lambert W-function and manual optimization to determine the internal electrical parameters of the DSSC. The average and uncertainty values of J_sc and ƞ were evaluated at different R_sh range of 1362 Ω to 32 k Ω.

R_s values were kept constant during optimization work.

New ideality factor of TiO₂/rGO-based DSSC was re-determined around 0.9995.

There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of this paper is to engage with audit practice in order to explore and explain the internal dynamics and paradoxical conditions within audit engagement teams.

The research adopts a qualitative methodology, framed around an intensive case study that involves several methods of data collection and analysis including interviews, observation and document analysis. The authors observe audit team practices, work programmes and organisation including observations of individual and teams involved in audit engagements.

Using the lens of paradox theory, the authors explore the backstage of audit work, where audit teams are challenged with recurring contradictory requirements and opposing demands. The authors provide insight on the complexity associated with inadequate resourcing and planning that tend to stimulate the emergence of paradoxes in audit engagement work in a government audit context. As a result, the authors identify the occurrence of cascading reduced audit quality practices (RAQP) as the teams respond to the paradoxes they face.

The authors reveal the interlinked and cumulative coping strategies, namely, downplaying responsibility and downscaling audit processes. These strategies are performed concurrently by team leaders and audit members to manage paradoxical tensions. The authors also identified superficial audit supervision as another type of RAQP performed by team leaders.

Academia is known for its high competitiveness, with prestige and diverse responsibilities and achievements being decisive determinants of success resulting in academic incivility. This paper extends Lazarus and Folkman's theory of stress by examining the moderating role of interpersonal justice (IJ) , as supervisory support, on academics' job satisfaction and depressivity.

The study recruited 185 academics from a public university in Malaysia to participate in a survey. Using the partial least squares- structural equation modeling (PLS-SEM) analysis, academic incivility was negatively related to job satisfaction, whilst positively related to depressivity.

As hypothesized, it was found that the predicted detrimental effect of academic incivility on job satisfaction was buffered by perceiving high IJ from their immediate supervisors, i.e. deans or heads of department. An unanticipated finding was that there was a stronger relationship between academic incivility and depressivity for those academics who perceived high supervisory IJ.

Further, academic management can formulate and revise zero-incivility policies and promote awareness explaining the detrimental impacts of incivility, despite support systems in academia.

This study provides the first empirical evidence showing the differential impact of supervisory IJ on two conditions of incivility–well-being relationships. Work culture and various sources of incivility should be considered for future research.

The purpose of this paper is to examine conflicting institutional demands on individual frontline employees in hybrid public sector organisations. Specifically, it examines the competing accountability pressures professional and commercial logics exerted on academics at a business school, how individual lecturers responded to such pressures, and what drove these responses.

The paper draws on a case study of an English business school and is informed by the literatures on institutional logics and hybrid organisations.

The paper shows that the co-existence of professional and commercial logics at the case organisation exerted competing accountability pressures on lecturers. It moreover shows that sometimes deliberately and purposefully, sometimes ad hoc or even coincidentally, lecturers drew on a wide range of responses to these conflicting pressures, including compliance, defiance, combination and compartmentalisation.

The paper sheds light on individual level responses to competing institutional logics and associated accountability pressures, as well as on their drivers. It also highlights the drawbacks of user, customer or citizen accountability mechanisms, showing that a strong emphasis on them in knowledge-intensive public organisations can have severe dysfunctional effects.

This paper aims to explore how a Malaysian palm oil company responded to the pressure for change towards sustainability in their sustainability reporting of negative incidents and in actual sustainability practices.

The study used qualitative methodology through an interpretive case study of a palm company. The study gathered primary and secondary data via semi-structured interviews with key organisational members and non-governmental organisations (NGOs), informal conversations, focus groups, document/annual report content analyses and observations. Symbolic and substantive management was used as the theoretical lens to explain the findings.

After experiencing a series of negative events regarding their social and environmental performance, the case company responded by using selective disclosure and a symbolic/legitimising strategy to address the majority of recurring negative events. In actual practice, the company changed structurally but policy-implementation gaps remain despite these changes. Strategically, the company changed in terms of its expansion policy but remained unchanged in traceability issues. The increased awareness of sustainability in the company’s culture appeared to suffer in favour of profit and cost/efficiency considerations that remain prominent. Both substantive and symbolic changes were found in both reports and practice but were more inclined to be symbolic.

The study provides guidelines for companies changing towards sustainability in both practice and reporting, in their effort to contribute to sustainable development goals.

The study provides evidence of symbolic and substantive changes as complementing activities instead of a dichotomy, which was mostly assumed in previous literature and suggests companies adopt a combination of these depending on the severity of sustainability-related issues, level of scrutiny and cost/efficiency considerations.

The primary objective of this research is to introduce a pioneering takaful model that provides both provision and protection to the aging population by combining the concept of cash waqf with takaful. This model is designed to align with Shariah principles, ensuring sustainability and enduring impact.

This research adopts a qualitative methodology, where a focus group discussion was conducted with six stakeholders. The participants consisted of takaful operators, legal experts and other industry players. The participants were presented with the proposed cash waqf takaful model and their feedback was recorded. Legal issues related to linking waqf with takaful were also identified and discussed.

The study highlights the need for innovative financial solutions to support Malaysia's aging population. It proposes a cash waqf takaful model, leveraging crowd funding for sustainability. Legal hurdles and recommendations for overcoming them are discussed, along with suggestions for future research on quantitative validation and regulatory frameworks. Ultimately, the study emphasizes the holistic approach of the proposed model in addressing the well-being of Malaysia's senior citizens.

The proposed takaful model presents opportunities for takaful operators to integrate Islamic social finance into their operations, enabling easier access to takaful for the elderly community. By eliminating financial barriers, it can transform the takaful landscape, ensuring inclusivity and financial security for aging populations. Moreover, policymakers see it as a blueprint for sustainable financial solutions and social welfare enhancement globally.

The study introduces a novel cash waqf takaful model to support Malaysia's aging population, leveraging crowdfunding for sustainability. It addresses legal challenges unique to Malaysia and proposes collaboration with State Islamic Religious Authorities. Furthermore, it emphasizes the need for further research to validate the model's effectiveness and explores its potential global policy implications.

This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e‐tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e‐tax applications skills; and to solicit tax practitioners' opinion regarding integrating ICT skills and tax software into a tax course.

An online survey method was used to collect the data. An online survey was distributed to 385 tax practitioners who worked in the accounting/tax firms that participated in the university's internship programs. A total of 112 usable questionnaires were analyzed.

The survey found that the three most important ICT skills with which fresh graduates should be familiar before graduating were spreadsheet software, word‐processing software, and e‐mail. The result shows that the usage of e‐tax applications is still not pervasive in tax practice. Overall, senior tax practitioners rated fresh accounting graduates' ICT skills as “average”. Both senior (75 percent) and junior (73.7 percent) tax practitioners agreed that ICT skills and tax software should be integrated in the tax course offered by the universities.

This study has provided insights to policy makers and tax educators to revamp the existing tax curriculum, and to introduce learning tax software in classes, and to place more emphasis in imparting ICT skills in tax education.

Scholarly study on tax education and ICT is scant. Little is known about whether the existing tax education is adequate in meeting the needs of the employers in the job market. This paper has emerged to fill a knowledge gap.