The aim of this paper is to investigate the impact Environmental, Social and Governance (ESG) practices on economic performance.We used a sample non-financial data from two countries (Malaysia Singapore) for period 2010-2014 ASSET4® database Data-Stream, by Thomson Reuters Inc., world's leading source intelligent information businesses professionals.We find support that social governance significantly influence performance.The study contributes existing literature ESG its relationship with...

The relationship between justice and trust with tax compliance behavior in Malaysia was studied. Previous studies have acknowledged the perception that does an impact on compliance. This study distinguishes into procedural justice, distributive retributive justice. Therefore, this examined effect of these three types Trust also influences act it has a to element Perceptions from individual taxpayers were gathered using questionnaires previous studies. findings suggest only affect positively...

Although Malaysian Institute of Accountants (MIA) requires a six months industrial training for accountancy degree programme offered in any university Malaysia since 2005, to date there is no study on its contribution the development student's skills, particular soft skill. This discusses outcomes obtained from survey 137 accounting students at Universiti Kebangsaan (UKM). Overall, this shows that develop various skills including time management, oral communication and working group....

Purpose – This study utilises an internship framework to justify the need for feedback from all three groups of stakeholders. The purpose this paper is determine benefits, skills, and outcomes students gained through internships perspective students, university employers. Design/methodology/approach A set structured questionnaires was used survey perceptions employers accounting internship. total 172 responses were analysed. Findings show that stakeholders perceived benefit programme. They...

The aim of this study is to examine Iraqi small and medium enterprises (SMEs) in terms the relationship between use accounting information systems (AIS), knowledge management capabilities (KMC), organizational performance (OP) mediated by innovation. A total 312 questionnaires were used for analysis. Partial least squares version 3 was analyse relationships. results showed that AIS KMC have a positive significant influence on innovation, while all three constructs OP SMEs. Moreover,...

There is a growth trend towards the outsourcing of accounting activities. The drivers emanate from organisational initiatives, improvement focus, financial and cost objectives or objectives. Despite increasing practical significance this phenomenon, academic literature limited to handfull studies concerned with delegation functions. are different drives phases in process but little known on what its process. Based an in-depth case study, paper seeks understand processes outsourcing. This...

Purpose The purpose of this paper is to provide understanding on the process accounting outsourcing turnback from client's perspective. aim understand issues faced by clients during process, and recommendations resolve them. Design/methodology/approach This study adopts a qualitative interpretive case approach. Data were collected based documentation, archival records, direct observation, interviews allow for triangulation. Findings provides empirical evidence process. Some include lack...

Purpose A shared service (SS) arrangement involves an intra‐firm interrelationship, since the SS centre (SSC), operated as independent business unit, provides services to clients who are other units in same company group. The purpose of this study is provide understanding risks and controls used mitigating risks. Design/methodology/approach This adopts a qualitative approach using case SSC bank group Malaysia. control framework developed by Das Teng was analyse appropriate mechanisms for...

In today’s challenging global economy, risk management is encountering a significant transformation. Organizations are switching their method to enterprise-wide from the traditional compartmentalized approach. Enterprise (ERM), which aims at increasing sustainability of an organization and achieving competitive advantage, gaining attention fast becoming essential concern in all industries. Despite importance knowledge embedded people current knowledge-based there remains paucity evidence...

Purpose – The purpose of this paper is to propose the concept higher education institutions (HEIs) offering educational services based on value for money. determined customers’ (i.e. students) expectations service and costs in comparison competitors. Understanding creating customer are a means attain competitive advantage constitute basis price setting. Drawing upon belief, as an initial step towards value-based pricing method, possible factors suggested calculating programme prices across...

Purpose – Firms in Malaysia are an enviable position view of Malaysia's standing as a leading outsourcing hub the region. Despite that, little is known about accounting practices, risks and control Malaysia. This paper aims to explore decisions, processes perception outsourcing.

Purpose The purpose of this paper is to provide evidence accounting outsourcing practices in Malaysia and the management control strategies undertaken by these practising firms mitigate inherent risks. Design /methodology/approach This study employs survey methodology using structured questionnaires case studies interviews. A total 51 companies responded two participated interview. Findings data revealed that primary reason for engaging was gain quality service from experts. With regard...

Small and medium sized enterprises (SMEs) are the biggest contributors to Malaysian economy with more than a third of total gross domestic product (GDP) delivered by these industries. In competitive business environment, SMEs need utilize information technology in making decisions. This study aimed see relationship between management accounting (MAI), decision-making, cloud computing among Malaysia. A quantitative research design utilizing survey questionnaires were used collect data. The...

Purpose Finance and accounting (FA) offshore outsourcing is a growing trend involving relocation of business processes to Asia but only few studies focus on understanding the issues that underlie FA services. This paper aims provide transaction costs economics (TCE) in using case study Malaysia industry which experiencing significant change. Design/methodology/approach uses qualitative approach. Interviews cover several foreign firms, are based involved services worldwide. also include...

Currently, due to the lack of government and top management support performance Small Medium-sized enterprises (SMEs) have been decreased.In Iraq, many companies not considered modern technology such as Accounting Information System (AIS) in their business.In which utilizing AIS for SME should increase be effectiveness efficiency an evaluation probable actions that can taken improve organizational productivity.Therefore, this study aimed investigate current issues success factors could...

This study aims to identify the challenges facing implementation process and necessary processes for successful of Program Performance Budget (PPB) in Iraqi universities. Employing a qualitative approach, data was gathered through in-depth, semi-structured focus group discussions involving top management financial department representatives from University Baghdad, Al-Qadisiyah, Muthanna, totaling 30 participants. Utilizing Nvivo software, analyzed generate word cloud, where larger-sized...

Despite being economically and socially important to Malaysia, little has been done study the innovations in administration of service organizations maintain survival such globalization era. The purpose this paper is examine use strategic management accounting (SMA), as an administrative innovation, by operating Malaysia. literature suggested that business strategy factor affecting SMA techniques and, a result, will differ with different priorities. studied are costing, competitor customer...

Putting in place accurate cost information for the outputs of universities is no longer a choice but necessity if university to have worldclass management system. Nevertheless, current costing systems are not designed support management-related with fund accounting and budgetary control dominating mind-sets administrators universities. In an autonomous pathway public Malaysia, Universiti Kebangsaan Malaysia has piloted educational determination exercise using activitybased (ABC) Instead...

Performance Measurement System (PMS) is an important and effective mechanism to ensure managers' performance in line with the objectives of organisation. Positive effects PMS on organisation are supported by empirical research but study contemporary elements especially education setting still lacking. Previous studies dimensions tend focus a single construct. This aims examine existence strategic, comprehensive dynamic university PMS. Cross-sectional data were obtained from academic staff...