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Article

Sahar E-Vahdati, Norhayah Zulkifli and Zarina Zakaria

The purpose of this paper is to systematically review the literature on corporate governance and sustainability integration in identifying the main rigidity, infirmity and…

Abstract

Purpose

The purpose of this paper is to systematically review the literature on corporate governance and sustainability integration in identifying the main rigidity, infirmity and gaps in the current literature, and also to mention future research paths.

Design/methodology/approach

A systematic literature review of existing international papers is used through quantitative and qualitative approach by selecting 27 articles published in Scopus.

Findings

The review suggests although integration of governance into sustainability is interpreted differently in a geographical area, vision, mission and leadership are the most significant drivers of sustainability framework dealing corporate governance. Despite the limitation which is related to the choice of number and type of keywords and journals, outcomes and the interpretation, generalization and application of results, sustainability frameworks suggest a number of avenues for investors, policy makers and future market scenario which will increase the efficiency of companies.

Research limitations/implications

This research uses limited number of reviews by the common features of Scopus search as previous studies. This review study reflects corporate governance to sustainability models and provides opportunities to researchers for a more in-depth investigation into the theoretical advancement and joint work of sustainability and corporate governance which better inform strategies and implementations of governmental structures.

Originality/value

This paper undertakes a significant thorough systematic review for sustainability integration with corporate governance literature. It gives a written work review and reference index from1995 to 2017, useful for both academics and professionals.

Details

Corporate Governance: The International Journal of Business in Society, vol. 19 no. 2
Type: Research Article
ISSN: 1472-0701

Keywords

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Article

Suganty Kanapathy, Khai Ern Lee, Mazlin Mokhtar, Sharifah Zarina Syed Zakaria, Subarna Sivapalan and Azizah Mohd Zahidi

This paper aims to discuss the knowledge levels, attitudes and behaviours regarding the concept of sustainable development among pre-university programme educators, as…

Abstract

Purpose

This paper aims to discuss the knowledge levels, attitudes and behaviours regarding the concept of sustainable development among pre-university programme educators, as well as the potential barriers and opportunities they face in adopting the concept of sustainable development in the teaching of the pre-university level chemistry module at a public university in Malaysia.

Design/methodology/approach

A survey was conducted with eight educators of a pre-university programme at a public university located in Selangor, Malaysia. This pre-university programme exposes students to advanced courses in science, which are very much like first-year university courses for candidates who are interested in gaining admission to degree programmes. For this study, the focus was on chemistry educators only. The collected data were analysed through descriptive analysis following which interviews were conducted with the respondents.

Findings

In general, the educators have good knowledge and attitudes towards the concept of sustainable development. Moreover, their projected knowledge (K), attitude (A) and behaviour (B) focus more on environmental dimensions, as opposed to other sustainable development dimensions. While the integration of the concept of sustainable development in chemistry teaching is restricted by a few barriers, such as content-based learning, lack of guidebooks related to sustainable development and an overcrowded curriculum, positive responses from the chemistry educators indicate that there are opportunities to implement sustainable chemistry concepts in the pre-university chemistry module.

Research limitations/implications

The present study was conducted with several limitations; the data were obtained from a small sample size at an institute located within a public university. The respondents of this research consisted of only three existing chemistry educators and five administrators who are also educators. Further studies about sustainable chemistry teaching should include samples from other public and private universities.

Originality/value

This paper is instrumental in assisting the Ministry of Education, administrators, as well as educators within the pre-university sector to shift their goals towards sustainable chemistry teaching to achieve success in education for sustainable development.

Details

International Journal of Sustainability in Higher Education, vol. 20 no. 4
Type: Research Article
ISSN: 1467-6370

Keywords

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Article

Suganty Kanapathy, Khai Ern Lee, Subarna Sivapalan, Mazlin Mokhtar, Sharifah Zarina Syed Zakaria and Azizah Mohd Zahidi

This paper aims to investigate the knowledge, attitude and behaviour of foundation chemistry learners concerning the sustainable development concept.

Abstract

Purpose

This paper aims to investigate the knowledge, attitude and behaviour of foundation chemistry learners concerning the sustainable development concept.

Design/methodology/approach

Qualitative and quantitative studies were conducted. Atlas.ti software was used to analyse the chemistry curriculum based on selected themes and sub-themes. A survey was carried out involving 132 chemistry learners. The chemistry learners were students from a foundation programme in a local university located in Selangor, Malaysia. The collected data were analysed using SPSS 21.0 involving descriptive and inferential statistics.

Findings

Document analysis on the chemistry curriculum shows that water is the theme most covered in the chemistry learners’ textbook, as compared to other themes. In general, the chemistry learners have good knowledge and attitude concerning the sustainable development concept. However, their knowledge and attitude do not reflect in their behaviour as an individual, as well as in the classroom. Moreover, their knowledge, attitude and behaviour focus more on environmental dimension, as compared to other sustainable development dimensions.

Practical implications

This paper is instrumental in assisting educators to assess how chemistry learners perceive sustainable development, and this may help to bring about changes to improve chemistry teaching and learning processes towards education for sustainable development.

Originality/value

This paper is an original and novel research paper which is first conducted on sustainable development concept in chemistry curriculum in Malaysia.

Details

International Journal of Sustainability in Higher Education, vol. 20 no. 1
Type: Research Article
ISSN: 1467-6370

Keywords

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Article

Suaad Jassem, Zarina Zakaria and Anna Che Azmi

This study aims to assess the current state of research on the use of sustainability balanced scorecards (SBSCs), as they relate to environmental performance-related…

Abstract

Purpose

This study aims to assess the current state of research on the use of sustainability balanced scorecards (SBSCs), as they relate to environmental performance-related outcomes. It also seeks to present a conceptual framework proposing relationships between SBSC and environmental performance.

Design/methodology/approach

This paper conducts a systematic literature review of articles published in double-blind peer-reviewed journals that are listed on Scopus and/or Web of Science databases.

Findings

The first part of the paper reveals that two architectures of SBSC appear to be dominant in the literature (SBSC-4 where sustainability parameters are integrated with the four perspectives of the balanced scorecard and SBSC-5 where sustainability is shown as an additional standalone fifth perspective). The next part of the paper presents a conceptual model relating SBSC as decision-making tools to environmental performance outcomes. The paper also indicates that SBSC knowledge mediates the above relationships. Furthermore, based on the theory of expert competence, the presence of experts possibly moderates the relationship between SBSC architecture and environmental performance outcomes.

Research limitations/implications

The literature indicates a lack of consensus on establishing a clear linkage on the relationship between SBSC architecture and environmental performance outcomes. As a result, a holistic conceptual framework where SBSC knowledge acts as a mediator and presence of experts as a moderator may be able to provide a more consistent relationship between SBSC architecture and environmental performance outcomes.

Practical implications

The conceptual framework proposed provides factors to be considered by decision makers, for effective outcomes when aiming to achieve environmental stewardship objectives.

Social implications

Environmental performance by business organisations have come under close scrutiny of stakeholders. As a result, the holistic model proposed in the current study may pave the path for decision-makers to achieve superior environmental outcomes, leading to greater satisfaction of stakeholders such as the communities that are impacted by the business operations of an organisation.

Originality/value

This is the first paper to propose a model for future research regarding the link between SBSC and environmental performance outcomes – with expert managers acting as moderators and SBSC knowledge acting as a mediator.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

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Article

Muatasim Ismaeel and Zarina Zakaria

This study aims to explore the preparers’ perceptions of sustainability reporting as a distinct voluntary corporate reporting practice in the Middle East. It links these…

Abstract

Purpose

This study aims to explore the preparers’ perceptions of sustainability reporting as a distinct voluntary corporate reporting practice in the Middle East. It links these perceptions to the influences of local and global institutional contexts and how companies respond to them.

Design/methodology/approach

The study is informed by a discursive institutionalism theoretical framework that incorporates concepts such as multiple institutional logics, hybridity in social practice and interpretive role of social agents. Its empirical findings are built on seven interviews with officials involved in the practice to explore their perception of sustainability reports.

Findings

Sustainability reporting is not understood and perceived in the same way among reporting companies in the Middle East. The difference in perception is linked to the scope of operations of the company, whether it is global or local. The results provide evidence supporting the theoretical framework. Different institutional logics are identified that interact at the structure level to influence sustainability reporting practice, and companies act at the agency level by selecting from the institutional influences what match their interests and priorities. Consequently, the practice itself will be hybrid and will include various ways and forms of reporting.

Originality/value

The study contributes to knowledge about how global business practices are adopted by companies in the developing countries.

Details

Meditari Accountancy Research, vol. 28 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

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Article

Zamzulaila Zakaria, Susela Devi Selvaraj and Zarina Zakaria

To provide evidence on the establishment of the internal audit function in the higher education institutions in Malaysia and also to obtain the perceptions of the…

Abstract

Purpose

To provide evidence on the establishment of the internal audit function in the higher education institutions in Malaysia and also to obtain the perceptions of the management of the higher education institutions towards the role and scope of the internal audit.

Design/methodology/approach

Sample consisted of 17 public universities and 49 private universities in Malaysia and variables used by Gordon and Fischer were adopted for this study.

Findings

The findings revealed that a substantial number of private institutions of higher education do not have an internal audit function. The study also indicates that the management of both types of institutions have similar perceptions on the role of internal auditors and the important audit areas as there are no significant differences between public and private institutions of higher education.

Research limitations/implications

The main limitation of this study is that it only examines whether the scope of internal audit covers the areas mentioned by treasury circular or the IIA Guideline. It ignored the extent to which the higher education institutions comply with both guidelines. It is, therefore, suggested that future research could consider the degree of compliance to the above guidelines. The difference in the role of internal auditing between the education sector and other industries represents an interesting area for further research. Also, since this study only focuses on the perceptions of the management and the internal auditor themselves, the perception of other parties such as regulators and the audit committee on the role of internal audit in institutions of higher education will be an interesting area to explore for future research.

Practical implications

The failure to establish an internal audit function in the private universities calls for government intervention to ensure the existence of an internal audit function in the private sector higher education institutions.

Originality/value

The findings of this paper will be important in further refining the scope of the internal audit function in the higher educations institutions in Malaysia, especially to policymakers concerned with regulations governing the internal audit function.

Details

Managerial Auditing Journal, vol. 21 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

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Article

Jian Pei Kong, Basmawati Baharom, Norshariza Jamhuri, Khalizah Jamli, Siti Farah Zaidah Mohd Yazid, Norafidza Ashiquin, Lina Isnin, Chooi Wah Leow and Siew Mee Lim

The provision of meals has long been regarded as an essential part of treatment of hospitalized patients complementing medical procedures and nursing management. Today…

Abstract

Purpose

The provision of meals has long been regarded as an essential part of treatment of hospitalized patients complementing medical procedures and nursing management. Today, despite changes in the health-care landscape, which focused on improving the quality and efficiency of hospital care, malnutrition among inpatient was still a common worldwide concern.

Design/methodology/approach

This was a multi-centre, randomized study conducted in 21 study sites comprising 21 state and specialist government hospitals under the Ministry of Health, Malaysia. The sample size for this study was calculated with purposive sampling method, followed by proportionate sampling to determine the random sample size of each of the study sites. The total sample size required for this study was 2,759 subjects. A validated data collection form was used in the study.

Findings

Only 32.2 % and 37.6 % of subjects achieved adequate energy and protein intake, respectively, during their admission to medical ward. The study result showed that the overall mean energy and protein intake was 794.6 ± 487.8 kcal and 35.2 ± 24.3 g, respectively. The estimated energy (p = 0.001) and protein (p = 0.001) intake of all study sites was significantly lower compared to the adequacy value.

Research limitations/implications

The adequacy intake in this study was only carried out in medical wards, thus reproducible result among other wards in different study sites could not be confirmed. Besides, this study assumed that the portion eaten by subjects during lunch and dinner was the same, and therefore, either one was recorded together with breakfast and either lunch or dinner to represent a subject’s daily intake.

Originality/value

This was the first nationwide study to report the adequacy of energy and protein intake of patients receiving therapeutic diets in the government hospital setting in Malaysia.

Details

Nutrition & Food Science , vol. 50 no. 5
Type: Research Article
ISSN: 0034-6659

Keywords

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Article

Azlan Shah Ali, Nur Farhana Azmi and Timothy Kurannen Baaki

Refurbishment is inherently more sustainable than building new. However, planned and actual costs of refurbishment projects are bound to vary due to the complex nature of…

Abstract

Purpose

Refurbishment is inherently more sustainable than building new. However, planned and actual costs of refurbishment projects are bound to vary due to the complex nature of most such projects. This can affect the performance of refurbishment work. The purpose of this paper is to examine factors responsible for elemental cost variations between the actual and planned costs of refurbishment projects. The study also examines factors that contribute to differences in actual and planned cost between refurbishment and new build projects.

Design/methodology/approach

A quantitative approach was adopted for this study. A literature review identified factors responsible for elemental cost variations in refurbishment projects, as well as factors responsible for differences in actual and planned cost of new build and refurbishment projects. This was followed by a questionnaire survey of refurbishment projects across Malaysia. A total of 55 respondents provided input through a questionnaire survey to identify these factors.

Findings

This study demonstrates that procurement strategy (PS), inappropriate contractors (IC), poor project management (PPM), availability of funding, materials and equipment, and force majeure (FM) significantly affect refurbishment cost performance. Electrical installations, firefighting equipment, and painting were the building elements most affected by cost variations. A regression model for refurbishment cost prediction indicates that PS, IC, PPM, availability of funding, materials and equipment, and FM were significant predictors of building refurbishment cost performance.

Originality/value

This paper provides insight into the major factors affecting elemental cost variation of refurbishment works, as well as building elements most affected by cost variations and provides a model for predicting refurbishment cost performance.

Details

International Journal of Building Pathology and Adaptation, vol. 36 no. 1
Type: Research Article
ISSN: 2398-4708

Keywords

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