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1 – 9 of 9Ibrahim Mohammed Umar, Hasri Mustafa, Wai Yeng Lau and Shafie Sidek
Agricultural accounting is gaining ground across different disciplines, rendering it a significant research area. This study aims to assess agricultural accounting research for…
Abstract
Purpose
Agricultural accounting is gaining ground across different disciplines, rendering it a significant research area. This study aims to assess agricultural accounting research for the past 93 years in terms of publication frequency, subject areas, topics that received the most attention among researchers, as well as the institutions that contribute to this subject area.
Design/methodology/approach
This study employs a bibliometric analysis collected through the Scopus database. The sample included 3,612 documents. The analyzed variables include the number of publications per year, documents published, country, author affiliation, keywords and active institutions. Analyses include graphical network maps.
Findings
The findings of this study reveal the importance of supportive institutions, human capabilities and international collaboration in aiding research and development. It provides an overview of agricultural accounting literature over the years and aid researchers in this research domain to explore more studies and develop better arguments. The results also indicate the continuing growth in the number of publications in recent years by authorship; country include the USA, China, the UK, Australia and Germany; institutes include Chinese Academy of Sciences, Wageningen University and Research Centre; and the subject areas include Environmental Science; Agriculture and Biology sciences; and Social Sciences. The most frequent keywords connecting to author’s area of research, as highlighted in Figure 5, include agriculture, accounting, water accounting, environmental accounting and cost analysis.
Research limitations/implications
The study is based on the Scopus database, which has limited coverage. The keywords of the literature search were restricted to “agriculture and accounting” or “agricultural and accounting” and the research approach limited to quantitative perspective.
Practical implications
The findings may benefit policymakers as well as academicians toward understanding the areas of interest in agricultural accounting.
Originality/value
This study provides the potential areas within agricultural accounting literature in a broader scope that deserve multiple accounting practices to cover diverse agricultural activities such as cost accounting, financial reporting, managerial accounting, auditing, taxation and financial information systems. The study suggests developing countries promote innovative research on agricultural practice to meet global scientific and technological developments.
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Peter J. Baldacchino, Loraine Grech, Konrad Farrugia and Norbert Tabone
This paper investigates the audit report lag (ARL) in statutory audits. It tests a number of factors that may influence the ARL in 375 Maltese companies in the years 2006–2010. A…
Abstract
This paper investigates the audit report lag (ARL) in statutory audits. It tests a number of factors that may influence the ARL in 375 Maltese companies in the years 2006–2010. A mixed-methods research methodology is adopted, whereby company financial statements over the period are examined. Extracted information, including the ARL, is subjected to statistical tests on the relationship between such ARL and six independent variables: company size, audit firm size, audit opinion, profitability, the presence of an extraordinary item, and type of industry. This is then complemented by the analysis of 12 semistructured interviews with statutory auditors. The ARL is found to be shorter in large companies, when profit figures are positive, in financial service companies, and when the audit firms are large. A longer ARL is found when the audit report is qualified and in the absence of an extraordinary item. Interviewee response is generally consistent with these results except for the relationship to ARL of the absence of an extraordinary item. ARL is also seen to vary according to the users’ perceptions of the relevance and usefulness of the financial statements. Besides confirming or otherwise the relationship of the ARL to the stated major factors, the study also brings to light the need for cooperation by both audit firms and client companies to reduce such ARL.
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Alireza Ardehshiri, Gholamreza Karimi and Ramin Dehdasht-Heydari
This paper aims to design, optimize and simulate the Radio Frequency (RF) micro electromechanical system (MEMS) Switch which is stimulated by electrostatically voltage.
Abstract
Purpose
This paper aims to design, optimize and simulate the Radio Frequency (RF) micro electromechanical system (MEMS) Switch which is stimulated by electrostatically voltage.
Design/methodology/approach
The geometric structure of the switch was extracted based on the design of Taguchi-based experiment using the mathematical programming and obtaining objective function by the genetic meta-heuristic algorithm.
Findings
The RF parameters of the switch were calculated for the design of Taguchi-based S11 = −5.649 dB and S21 = −46.428 dB at the working frequency of 40 GHz. The pull-in voltage of the switch was 2.8 V and the axial residual stress of the proposed design was obtained 28 MPa and the design of Taguchi-based S11 = −4.422 dB and S21 = −48.705dB at the working frequency of 40 GHz. The pull-in voltage of the switch was 2.5 V and the axial residual stress of the proposed design was obtained 25 MPa.
Originality/value
A novel complex strategy in the design and optimization of capacitive RF switch MEMS modeling is proposed.
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Mohd Ariff Kasim, Siti Rosmaini Mohd Hanafi, Syed Zamberi Bin Ahmad and Norbaini Abdul Halim
Islamic Accounting, Auditing, Strategic Management and Accounting Theory.
Abstract
Subject area
Islamic Accounting, Auditing, Strategic Management and Accounting Theory.
Study level/applicability
The case is suitable for graduate and postgraduate business students, particularly those on courses such as Islamic Accounting, Auditing, Strategic Management and Accounting Theory. The case is based on secondary data collection and all the facts are real.
Case overview
In the early 2000s, the Tabung Haji (TH) faced financial difficulty, particularly regarding its returns from investments and, with the intention of helping to improve this situation, the General Manager (GM) of Finance and the GM of Investment decided to accept an investment proposal presented by an investment company. The proposal involved initial and subsequent investment portfolios of RM50 million and RM150 million, respectively. The proposal was presented in a board meeting and was approved by the board. Indeed, the two GMs were delighted to receive a return of RM12.5 million from their RM50 million initial investment – i.e. 25 per cent return. In the process of approving the subsequent investment of RM150 million, the two GMs were informed that their investments were partly for the FOREX market (Foreign Exchange Market/Currency Market). At that time, there was no conclusive decision on the status of investment in the FOREX market regarding whether it complied with Sharia principles. The two GMs contemplated whether they should accept this second investment proposal. The issue was whether they should reveal in the board meeting that this investment was partly in FOREX. What if the board failed to accept the idea of investing in FOREX and rejected the proposal? Indeed, they were dropping an opportunity for lucrative returns. Should the GMs seek technical advice on the status of FOREX investment in Islam and present it to the board?
Expected learning outcomes:
The case should help students to: understand the concept of Sharia and Sharia financial principles; understand the process involved in TH investment decisions; analyze the issues involved in decision-making and apply the relevant theories to describe the actions; and recommend various alternative course of actions in a given situation.
Supplementary materials
Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request Teaching Notes.
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Siti Hasnah Hassan, Norizan Mat Saad, Tajul Ariffin Masron and Siti Insyirah Ali
Buy Muslim’s First campaign started with the primary aim of urging the Muslim community to be more vigilant about halal or Shariah-compliant products, leading to a number of…
Abstract
Purpose
Buy Muslim’s First campaign started with the primary aim of urging the Muslim community to be more vigilant about halal or Shariah-compliant products, leading to a number of halal-related issues, triggered by the exploitation or misuse of the halal logo in Malaysia. The purpose of this study is to gain an understanding of the purchase intention for Muslim-made products by applying the theory of planned behaviour (TPB). Halal consciousness was integrated as a moderating influence on the purchase intention of Muslim-made products.
Design/methodology/approach
Data collection was performed through a self-administered questionnaire which was distributed through convenience sampling method. Therefore, a useful sample comprising 152 Malay Muslim participants aged over 18 was collected. For hypothesis testing, hierarchical multiple regression analysis was implemented.
Findings
It was found that the participants’ attitudes towards the purchase of Muslim-made products and their perceived behavioural control significantly influenced their purchase intention, but the subjective norm did not impact this intention. Furthermore, halal consciousness moderated the relationships among all the independent and dependent variables. Halal consciousness moderated the relationship between participants’ attitudes towards Muslim-made products and their perceived behavioural control towards the purchase intention; however, this moderation did not occur through the subjective norm and the purchase intention.
Research limitations/implications
As the findings of this study were limited to the Muslim population in Malaysia, it might be difficult to generalize for other nations that have no similarities with the Malaysian Muslim culture.
Practical implications
The findings of this study may support Muslims to implement more effective marketing strategies that attract the target customers to purchase Muslim-made products. Effective promotion may attract potential customers as well.
Originality/value
The halal consciousness among Muslim consumers is important for the moderation and prediction of consumers’ intention to purchase Muslim-made products.
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– The aim of this paper is to make a critical review of the selected customer related studies in Islamic banking.
Abstract
Purpose
The aim of this paper is to make a critical review of the selected customer related studies in Islamic banking.
Design/methodology/approach
In accordance with the aim, the selection criteria is decided to include the studies which have at least one citation according to a publicly available citation count database as of January 2013 and the subjectively selected uncited studies from recent years. According to the selection criteria, in total, 50 journal articles for the period of 1989-2013 are reviewed.
Findings
This work identifies the main research subjects, the distribution for these subjects, the general characteristics of research methodologies and methods, the strengths and weaknesses of the studies and the direction of the research area.
Practical implications
The foremost contributions of this work are that a researcher or someone who is interested in Islamic banking based customer related studies can attain a detailed picture about the most common research subjects, methodologies, methods and the country in which the study is conducted. And, the general evaluation can be utilized as a directive element for future research.
Social implications
The basic implication of this work is the call for more industry connections, i.e. to conduct customer related studies due to the needs, reservations and concerns of Islamic banks.
Originality/value
There is not yet a literature review work regarding to the research area of Islamic banking based customer related studies. This work is an attempt to fill in this gap.
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Zahid Iqbal and Zia-ur-Rehman Rao
To enhance the loan repayment performance of microfinance institutions (MFIs) in Pakistan, this study aims to analyze the direct impact of social capital and loan credit terms on…
Abstract
Purpose
To enhance the loan repayment performance of microfinance institutions (MFIs) in Pakistan, this study aims to analyze the direct impact of social capital and loan credit terms on loan repayment performance and microenterprises’ business performance while considering the mediating role of microenterprises’ business performance on the relationship between social capital, loan credit terms and loan repayment performance.
Design/methodology/approach
The analysis was conducted based on the data gathered via a questionnaire distributed to 316 microenterprises owners. The respondents were selected using the stratified sampling technique by dividing the target population into three influential groups of manufacturing, trading and services microenterprises. The reliability and validity of the constructs were established using (1) factor loading, (2) Cronbach’s alpha, (3) composite reliability, (4) average variance extracted, (5) the variance inflation factor, (6) the Fornell–Larcker criterion and (7) the heterotrait–monotrait ratio. The structural equation modeling technique was then applied, and the hypotheses were tested based on the structure model generated through bootstrapping by using partial least squares structural equation modeling.
Findings
The results confirm the direct impact of social capital and loan credit terms on microenterprises’ business performance and loan repayment performance. It also supports the mediating role of microenterprises’ business performance toward the relationship between social capital, loan credit terms and loan repayment performance while considering the direct impact of microenterprises’ business performance on loan repayment performance.
Originality/value
To date, the direct impact of social capital and loan credit terms on microenterprises’ business performance and loan repayment performance has been hardly investigated in the context of Pakistan. This study also examines the mediating role of microenterprises’ business performance toward social capital, loan credit terms and loan repayment performance. The findings will enable both MFIs and microenterprises to improve their business performance and loan repayment performance through enhanced social ties and the development of more flexible credit products that protect the borrowers’ interests and the interest of lenders.
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Hanif Adinugroho Widyanto and Imaduena Aesa Tibela Sitohang
This paper aims to investigate the antecedents of Muslim millennial’s purchase intention for halal-certified cosmetics and pharmaceutical products by expanding the theory of…
Abstract
Purpose
This paper aims to investigate the antecedents of Muslim millennial’s purchase intention for halal-certified cosmetics and pharmaceutical products by expanding the theory of reasoned action (TRA) through the inclusion of religiousity (RG), halal knowledge and halal certification as the exogenous constructs in addition to TRA’s subjective norm, with attitude as the mediating variable.
Design/methodology/approach
A sample of 403 Muslim millennial customers of cosmetics and pharmaceutical products from the Greater Jakarta area, Indonesia. The data were analysed using partial least squares method.
Findings
Based on the study, attitude fully and/or partially mediates all the exogenous variables. RG and subjective norm are found to have no direct and significant relationship to purchase intention, but they indirectly affect the latter through attitude. Finally, both halal knowledge and halal certification have partial mediation with purchase intention through attitude as the mediating variable.
Practical implications
By understanding the relationships between the latent constructs, halal players in the industry could use the findings to better comprehend the urgency and importance of the halal aspects of their products, particularly halal certification, with regards to the Muslim millennials, and devise appropriate policies and strategies to capture the increasingly potential slice of the market.
Originality/value
The extant literature on halal products has mostly examined the food industry, and little attention has been given to the halal cosmetics and pharmaceutical products, inspite of its growing importance in Indonesia as the world’s largest halal market. Unlike earlier studies on the topic, this study also limits its focus on the Muslim millennial consumers, which is arguably the most potential and lucrative share of the halal market.
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Polydoros Demetriades and Samuel Owusu-Agyei
The purpose of this paper is to examine Toshiba’s fraudulent financial reporting in relation to the fraud diamond (pressure, opportunity, rationalisation and capability).
Abstract
Purpose
The purpose of this paper is to examine Toshiba’s fraudulent financial reporting in relation to the fraud diamond (pressure, opportunity, rationalisation and capability).
Design/methodology/approach
A quantitative empirical research, analysing secondary data from Toshiba’s published annual reports before restatement, from 2008–2014 has been used. A simultaneous equations approach was used to test the hypothesis. Excel software was used to analyse secondary data and to carry out correlation analysis and descriptive statistics analysis.
Findings
This study uncovers evidence that pressure proxied by return on assets (ROA), the opportunity proxied by ineffective monitoring (BDOUT), rationalisation proxied by audit opinion (AO) and capability proxied by board member changes (BCHANGE) had moderate to strong relationship to financial statement fraud (FSF) (proxied by Beneish M-score model). However, ROA has a negative and significant effect on Toshiba’s FSF. BDOUT, AO and BCHANGE have positive and significant effect on Toshiba’s FSF. Furthermore, there is no multicollinearity problem within the four variables. Overall, this study has statistically proven that all dimensions of fraud diamond are required for the explanation of Toshiba’s accounting scandal.
Originality/value
Although a few studies discuss the four dimensions (fraud diamond), none, to our surprise, exists which explain the circumstances led Toshiba’s high-level executives to commit fraud. This study is the first thorough investigation of Toshiba’s accounting scandal that uses all four dimensions to explain Toshiba’s FSF.
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