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Article
Publication date: 30 June 2021

Suaniza Mamat, Nik Nazli Nik Ahmad and Julia Mohd Said

This paper explores the institutionalisation of a financial sustainability agenda in Malaysian public universities.

Abstract

Purpose

This paper explores the institutionalisation of a financial sustainability agenda in Malaysian public universities.

Design/methodology/approach

The study uses semi-structured interviews and document analysis. New Institutional Sociology and the institutional logics perspective are utilised to frame the study and explain findings.

Findings

The findings reveal that universities manage the conflicting academic and financial logics to co-exist to ensure legitimacy and survival. By compartmentalising the functions of key divisions and through loose coupling, universities are able to support dual logics.

Research limitations/implications

The paper provides university management and policy makers with insights into how leading universities in Malaysia cope with a financial sustainability agenda.

Originality/value

The present study documents how universities cope with and respond to government reforms and budgetary cuts in the context of a developing country, Malaysia. Most prior research in the area focuses on individual or organisational responses. This paper examines organisational-level responses but goes deeper to understand how universities, through three key divisions; bursaries, corporate strategy divisions and faculties manage to enable the multiple logics to co-exist through compartmentalisation and loose coupling.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 33 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 6 January 2008

Nur Barizah Abu Bakar, Suhaiza Ismail and Suaniza Mamat

A strong ethical sense needs to be imbued in potential entrants to the accountancy profession. This paper explores the ethical attitudes of the final year accounting students in…

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Abstract

A strong ethical sense needs to be imbued in potential entrants to the accountancy profession. This paper explores the ethical attitudes of the final year accounting students in the International Islamic University Malaysia. There were 210 students who responded to the self‐administered questionnaire survey. Of these respondents, 38 per cent would opt to become whistleblowers. About 3 per cent would accept bribes. Once an element of risk of being caught was introduced, the percentage opting for whistleblowing increased by 6 per cent. However, none chose the bribe option. These responses indicate that only a small porportion of students will depend on punishment and penalty in order to behave ethically. A larger proportion of male students as compared to female tend to behave unethically. The study indicates that the majority of respondents would prefer not to indulge in unethical behavior. The primary contribution of this paper is that it offers insight on Malaysian accountancy students’ ethical attitudes.

Details

Journal of Financial Reporting and Accounting, vol. 6 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

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