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Article
Publication date: 2 November 2020

Radiah Othman

The purpose of this paper is to reflect teaching and learning practices, to highlight an educator’s new roles in the transformation when teaching online during the…

Abstract

Purpose

The purpose of this paper is to reflect teaching and learning practices, to highlight an educator’s new roles in the transformation when teaching online during the COVID-19 lockdown.

Design/methodology/approach

The paper takes a transformative reflection approach, based on competencies and activity system analysis to connect theory and practical experience in managing the students, the teaching delivery and the assessments.

Findings

The transition to online teaching and assessments requires various considerations of the curriculum and instructional approaches and necessitates the transformation of the role of the subject-matter expert to that of designer and co-learner. Empathy and understanding of students’ conditions enable this role transformation.

Practical implications

The paper highlights the importance of preparedness among faculty members and universities in dealing with uncertainties and the willingness to expand traditional roles and to upgrade the required skills, knowledge and attitudes to engender sustainable teaching and learning practices in response to future disruptions.

Originality/value

The paper reflects on the experience of a faculty who had adopted blended learning prior to the lockdown and how the teaching practice and roles transformed when fully transitioning to online delivery during the lockdown in New Zealand.

Details

Accounting Research Journal, vol. 34 no. 2
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 21 October 2020

Radiah Othman and Rashid Ameer

This paper aims to provide a historical understanding of the unemployment context experienced by the New Zealand population during the Great Depression, which might have…

Abstract

Purpose

This paper aims to provide a historical understanding of the unemployment context experienced by the New Zealand population during the Great Depression, which might have caused people to commit financial crimes, such as fraud, to survive.

Design/methodology/approach

The main source of information is narratives from newspaper articles published by 42 newspapers from 1931 to 1950 that explore New Zealanders’ experiences during declined economic conditions.

Findings

During the period studied, New Zealanders suffered because of various challenges, mainly unemployment. The government’s response was criticised by the people who used the newspapers as a medium to unleash their frustration about the fairness of unemployment relief for the unemployed and taxation of those who were employed. Some people who struggled in between jobs, as well as some who found themselves being disadvantaged, turned to deviant behaviour such as fraud. The fraudsters might be thought of as the victims of the day, committing a crime of survival, not a crime of choice.

Research limitations/implications

This research promotes more historical studies to enrich fraud-auditing literature. The lack of detailed information reported in the newspapers during this period limits making specific links to individual circumstances.

Originality/value

Fraudsters have always been perceived as responsible for their destinies, but a wider social and political context is rarely examined in fraud cases. The period chosen for this paper represents the extreme condition in which the elements of motive, opportunity and rationalisation are all interwoven into one.

Details

Journal of Financial Crime, vol. 28 no. 2
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 1 May 2020

Radiah Othman, Fawzi Laswad and Matthew Berkahn

The purpose of this paper is to examine the causes and consequences of financial crimes perpetrated against New Zealand small businesses.

Abstract

Purpose

The purpose of this paper is to examine the causes and consequences of financial crimes perpetrated against New Zealand small businesses.

Design/methodology/approach

A random sample of 200 court cases was selected from 2010 to 2017. A total of 12 cases involving 14 small businesses were analysed.

Findings

The results reveal that financial crime is a systemic problem and involves people with diverse demographics, and the victims are not restricted to any specific type of small business. The offenders are mostly middle-level managers. The length of offence varied from 1 year to 12.5 years. Most of them funnelled the stolen money into their personal accounts. The common motive is “keeping up appearance”. The management placed immense trust in their employees and did not vet candidates before employment. The losses suffered by small entities ranged from $6,000 to $590,000 and liquidated one business. The severity of the actual court cases indicates the necessity of an employee screening as the first line of defence in these businesses.

Research limitations/implications

The small sample of court cases is a limitation, but the study contributes to the fraud auditing literature by examining actual court cases involving small businesses. Small businesses as victims of employee fraud and their lack of internal controls are known but under-researched to promote thought about fraud risk severity in these businesses.

Originality/value

The C.R.I.M.E model has yet been tested on fraud cases involving small businesses.

Details

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

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Article
Publication date: 17 January 2020

Rashid Ameer and Radiah Othman

The purpose of this paper is to test the Porter hypothesis using the Structure–Conduct–Performance (SCP) framework for a panel data set of industries in New Zealand.

Abstract

Purpose

The purpose of this paper is to test the Porter hypothesis using the Structure–Conduct–Performance (SCP) framework for a panel data set of industries in New Zealand.

Design/methodology/approach

The authors developed a mutually exclusive classification of the process-led and product-led innovation strategies and examined their impact on SCP in the high (low) carbon emission industries.

Findings

The findings show that the high-level concentration provides more beneficial opportunities for product and geographical diversification that require a high level of R&D intensity. The authors find that in high-carbon emission industries, the product-led innovation strategies have a significant positive impact on the industry structure and performance which provide support for the Porter hypothesis.

Practical implications

The findings imply that competition effects firm-level investments, in particular, capital expenditure to address carbon emissions, as such investments give firms a head start over rivals, and increase their profit margin compared to other firms over time. Overall, the empirical results lend support to the Porter hypothesis and suggest that understanding of industries’ unique R&D attributes is critical to developing regulations to support industries in smaller economies.

Originality/value

It is the first study that examines the industry structure, R&D intensity and performance in a small developed economy of New Zealand.

Details

Journal of Economic Studies, vol. 47 no. 1
Type: Research Article
ISSN: 0144-3585

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Article
Publication date: 28 January 2020

Nirmala Nath, Radiah Othman and Fawzi Laswad

This paper aims to provide insights into how the New Zealand Office of the Auditor-General (NZOAG) legitimised the selection of topics for performance audit in the New…

Abstract

Purpose

This paper aims to provide insights into how the New Zealand Office of the Auditor-General (NZOAG) legitimised the selection of topics for performance audit in the New Zealand public health sector over a 10-year period, 2003-2013, by fulfilling the key actors’ “taken for granted beliefs” of the dual roles of the NZOAG: its independence and accountability.

Design/methodology/approach

This paper uses evidence gathered from interviews with representatives of the District Health Boards, the Ministry of Health (including Health Advisory Committee members) and NZOAG staff, along with publically available documentary evidence over a 10-year period. The authors draw on Suchman’s (1995) authority on institutional legitimacy to inform the research findings.

Findings

The New Zealand Auditors-General (NZAGs) get inputs from various sources such as their own audit teams, parliamentary deliberations, the Ministry of Health, the District Health Boards, media and public concerns and complaints. These sources initiate ideas for performance audits. Subsequently, the NZAGs use the recurring themes and risk assessment criteria while simultaneously consulting with the auditees (the MOH and the DHBs) and other actors, such as health advisory groups, to select topics for such audits. This signals to the key actors, such as the MOH and the DHBs, that the NZOAG is addressing the topics and concerns relevant to the former while discharging its public accountability role. Furthermore, the consultative approach acts as a catalyst, ensuring that the actors involved with public sector health service delivery, specifically the auditees, accept the selected topic. This leads to a lack of resistance to and criticism of the topic; the selection process, therefore, is legitimatised, and credibility is added to the audits. Because of the consultative approach taken by the NZAGs, the actors, including the performance auditors, continue to believe that the Office acts independently from third party influence in selecting their audit topics, elevating the NZAGs’ moral legitimacy with respect to their public accountability role.

Research limitations/implications

The study’s focus group does not include parliamentary representatives, only representatives from the DHBs, the MOH and the NZOAG; therefore, the conclusions on effective discharge of the NZOAG’s accountability role and Parliamentary acceptance is not conclusive – the NZOAG acts on behalf of the Parliament in discharging its accountability role and the latter is also the formal recipient of the reports.

Practical implications

The implications for practitioners and policymakers are that the use of a consultative approach to select topics for performance audit in the absence of performance auditing standards ensures auditee readiness and acceptance of such audits. This also promotes mutual benefits and “trust” between the AG and auditees. Such audits can be used to bring about efficacy in health service delivery.

Social implications

The selected topics for audits will have an impact on citizens’ lifestyles, with improved health services delivery.

Originality/value

There is a dearth of research on who initiates the ideas for performance auditing and how the Office of the Auditor-General selects topics for such audits. This study adds a new dimension to the existing performance auditing literature. The authors reveal how the NZOAG seeks to legitimise the selection of topics for such audits by consulting with the auditees and other actors associated with public sector health service delivery, while upholding its independent status and making transparent how it discharges its accountability role within the context of performance auditing.

Details

Qualitative Research in Accounting & Management, vol. 17 no. 2
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 8 May 2017

Rashid Ameer and Radiah Othman

The purpose of this paper is to examine the relationship between corporate social responsibility (CSR) performance communication and stocks’ performance using socially…

Abstract

Purpose

The purpose of this paper is to examine the relationship between corporate social responsibility (CSR) performance communication and stocks’ performance using socially responsible investment (SRI) portfolio management approach.

Design/methodology/approach

The authors used the multi-factors models to examine the impact of CSR performance communication on the ex post monthly returns of three distinctly formed portfolios as well as their differential performance from 2001 to 2013 in a small economy of New Zealand.

Findings

The results show that SRS portfolio comprising of the stocks that demonstrate a relatively less proactive approach to the social and environmental concerns outperforms a stock portfolio that comprises of companies that have a relatively proactive approach to stakeholder engagement referred to as SVS portfolio. Furthermore, the authors’ findings show a positive relationship between social performance and market valuation. This indicates that the market values more stakeholder engagement in regard to social issues than environmental issues.

Research limitations/implications

The authors’ findings imply that the SRI does make perfect financial sense in a small economy such as New Zealand. The perception of the CSR communication as an “insurance” for mitigation of social and environmental risks is one of the factors driving the valuation of SRI portfolios in New Zealand.

Originality/value

The authors collected CSR data from the publicly available sources such as the annual reports, the CSR reports and sustainability reports because a layman investor is more likely to rely on these sources in a small economy.

Details

Managerial Finance, vol. 43 no. 5
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 6 November 2017

Radiah Othman, Fawzi Laswad and Nirmala Nath

The purpose of this paper is to examine local councils’ response to the Environmental Reporting Act 2015(ERA), stakeholder identification and implications for the state of…

Abstract

Purpose

The purpose of this paper is to examine local councils’ response to the Environmental Reporting Act 2015(ERA), stakeholder identification and implications for the state of the environment management and monitoring of by local councils in New Zealand.

Design/methodology/approach

Informed by stakeholder salience theory, this study uses an interpretative approach in analysing survey data collected from all 78 local councils. Ninety-two key individuals responded to the survey which was administered a month before the Environmental Reporting Bill was passed as an Act.

Findings

The findings suggest that focus and priorities of the councils varied depending on the influential power of various group stakeholders. Legal requirements were a very significant factor for reporting environmental sustainability information and the availability of funding and resources posed a significant challenge. Environmental sustainability was considered as both a risk and an opportunity. Compliance with legislation was the utmost priority of the local councils.

Research limitations/implications

The results suggest that stakeholders with power received more attention from the local councils. In addition, the tension between the central government, the elected representatives and the public became apparent.

Originality/value

This paper offers insight on how the local councils viewed risks, opportunities and potential implications of a new legislation, and whether the stakeholders were considered in these contexts.

Details

Pacific Accounting Review, vol. 29 no. 4
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 23 October 2007

Akmalia Mohamad Ariff, Muhd Kamil Ibrahim and Radiah Othman

The purpose of this paper is to provide an extension of the Corporate Governance Reporting Initiative (CGI) 2004, which reports on Malaysia's first corporate governance

Abstract

Purpose

The purpose of this paper is to provide an extension of the Corporate Governance Reporting Initiative (CGI) 2004, which reports on Malaysia's first corporate governance ratings. Characteristics of firms with high and low scores in the corporate governance ratings are analysed by comparing companies based on their corporate governance ranking as reported in the CGI.

Design/methodology/approach

Firms are classified into those at the top 50 percent and the bottom 50 percent of the corporate governance ratings list to examine whether there are any differences in the characteristics of firms in both classified samples. The characteristics of firms that are being examined are firms' profitability, leverage, growth, market valuation, size, age, ownership structure and countries of operation based on the Logit analysis.

Findings

The result shows that firm size has a strong influence with corporate governance ratings, but not so for other variables tested.

Research limitations/implications

This study analyses only eight corporate characteristics. There are other measures that can represent firms' size such as market capitalization.

Practical implications

It is hoped that the traits found from the analysis will be able to provide additional information concerning corporate governance to interested parties. The characteristics revealed may probably be found to be essential elements in the development of effective and efficient corporate governance structure. The study could also help corporations in their short‐ and long‐term strategies.

Originality/value

This study bridges the gap of previous studies by using a complete set of governance standards on the analysis and directly identifies firms with certain scores of corporate governance and addresses issues related to these exceptional companies.

Details

Corporate Governance: The international journal of business in society, vol. 7 no. 5
Type: Research Article
ISSN: 1472-0701

Keywords

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Abstract

Details

The Public Sector Accounting, Accountability and Auditing in Emerging Economies
Type: Book
ISBN: 978-1-78441-662-1

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Article
Publication date: 1 December 2007

Radiah Othman and Jamaliah Said

Public sector site is always known for its continuous games of power and control. Public managers often use control to enhance their power and to legitimise their actions…

Abstract

Public sector site is always known for its continuous games of power and control. Public managers often use control to enhance their power and to legitimise their actions. Empirical evidence showed that during the process of implementing accounting information system (AIS), the management adopted various strategies in securing accountants’ participation such as offering accountants to be part in the implementation process as change agents and change champions. Participation is seen as a mechanism to mitigate resistance and to cement commitment of the accountants to the new AIS which would ultimately produce “consent”. Theoretically, this paper is informed by Tannenbaum & Kahn (1957) contribution to organizational control structure, especially their idea that the total amount of control within an organization can be increased by emphasising decision‐making among different organizational members. Nonetheless, this paper argues that multilevel conflicts need to be resolved before participation can be secured and ultimately management control can be enhanced in organizations. The significance of participation in resolving conflicts in the public sector has been under researched and this deficiency remains the focus of this paper. Case studies were conducted in four Malaysian public sector organizations where the interplay of participation, control and conflict were observed and suggestions are proposed for future research.

Details

Journal of Financial Reporting and Accounting, vol. 5 no. 1
Type: Research Article
ISSN: 1985-2517

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