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  Subjects -> BUSINESS AND ECONOMICS (Total: 3440 journals)
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    - BUSINESS AND ECONOMICS (1259 journals)
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    - HUMAN RESOURCES (97 journals)
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    - PUBLIC FINANCE, TAXATION (41 journals)

BUSINESS AND ECONOMICS (1259 journals)                  1 2 3 4 5 6 7 | Last

Showing 1 - 200 of 1566 Journals sorted alphabetically
4OR: A Quarterly Journal of Operations Research     Hybrid Journal   (Followers: 10)
Abacus     Hybrid Journal   (Followers: 16)
Accounting Forum     Hybrid Journal   (Followers: 27)
Acta Amazonica     Open Access   (Followers: 6)
Acta Commercii     Open Access   (Followers: 4)
Acta Oeconomica     Full-text available via subscription   (Followers: 3)
Acta Scientiarum. Human and Social Sciences     Open Access   (Followers: 9)
Acta Universitatis Danubius. Œconomica     Open Access   (Followers: 3)
Acta Universitatis Nicolai Copernici Zarządzanie     Open Access   (Followers: 4)
AD-minister     Open Access   (Followers: 3)
Adam Academy : Journal of Social Sciences / Adam Akademi : Sosyal Bilimler Dergisi     Open Access   (Followers: 2)
AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan     Open Access  
Admisi dan Bisnis     Open Access  
ADR Bulletin     Open Access   (Followers: 6)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 26)
Advances in Economics and Business     Open Access   (Followers: 15)
AfricaGrowth Agenda     Full-text available via subscription   (Followers: 2)
African Affairs     Hybrid Journal   (Followers: 66)
African Business     Full-text available via subscription  
African Development Review     Hybrid Journal   (Followers: 38)
African Journal of Business and Economic Research     Full-text available via subscription   (Followers: 5)
African Journal of Business Ethics     Open Access   (Followers: 6)
African Review of Economics and Finance     Open Access   (Followers: 4)
Afro Eurasian Studies     Open Access  
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 8)
Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi     Open Access   (Followers: 3)
Agronomy     Open Access   (Followers: 10)
Akademik Yaklaşımlar Dergisi     Open Access  
Akademika : Journal of Southeast Asia Social Sciences and Humanities     Open Access   (Followers: 7)
Alphanumeric Journal : The Journal of Operations Research, Statistics, Econometrics and Management Information Systems     Open Access   (Followers: 5)
American Economic Journal : Applied Economics     Full-text available via subscription   (Followers: 208)
American Enterprise Institute     Free  
American Journal of Business     Hybrid Journal   (Followers: 18)
American Journal of Business and Management     Open Access   (Followers: 55)
American Journal of Business Education     Open Access   (Followers: 12)
American Journal of Economics and Business Administration     Open Access   (Followers: 26)
American Journal of Economics and Sociology     Hybrid Journal   (Followers: 35)
American Journal of Evaluation     Hybrid Journal   (Followers: 15)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 22)
American Journal of Health Economics     Full-text available via subscription   (Followers: 13)
American Journal of Industrial and Business Management     Open Access   (Followers: 25)
American Journal of Medical Quality     Hybrid Journal   (Followers: 8)
American Law and Economics Review     Hybrid Journal   (Followers: 27)
ANALES de la Universidad Central del Ecuador     Open Access   (Followers: 3)
Ankara University SBF Journal     Open Access  
Annales de l'Institut Henri Poincare (C) Non Linear Analysis     Full-text available via subscription   (Followers: 1)
Annals in Social Responsibility     Full-text available via subscription  
Annals of Finance     Hybrid Journal   (Followers: 31)
Annals of Operations Research     Hybrid Journal   (Followers: 10)
Annual Review of Economics     Full-text available via subscription   (Followers: 39)
Anuario Facultad de Ciencias Económicas y Empresariales     Open Access   (Followers: 2)
Applied Developmental Science     Hybrid Journal   (Followers: 3)
Applied Economics     Hybrid Journal   (Followers: 45)
Applied Economics Letters     Hybrid Journal   (Followers: 30)
Applied Economics Quarterly     Full-text available via subscription   (Followers: 11)
Applied Financial Economics     Hybrid Journal   (Followers: 27)
Applied Mathematical Finance     Hybrid Journal   (Followers: 7)
Applied Stochastic Models in Business and Industry     Hybrid Journal   (Followers: 6)
Arab Economic and Business Journal     Open Access   (Followers: 4)
Archives of Business Research     Open Access   (Followers: 6)
Arena Journal     Full-text available via subscription   (Followers: 1)
Argomenti. Rivista di economia, cultura e ricerca sociale     Open Access   (Followers: 4)
ASEAN Economic Bulletin     Full-text available via subscription   (Followers: 6)
Asia Pacific Business Review     Hybrid Journal   (Followers: 9)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 315)
Asia Pacific Journal of Innovation and Entrepreneurship     Open Access   (Followers: 1)
Asia Pacific Viewpoint     Hybrid Journal  
Asia-Pacific Journal of Business Administration     Hybrid Journal   (Followers: 6)
Asia-Pacific Journal of Operational Research     Hybrid Journal   (Followers: 3)
Asia-Pacific Management and Business Application     Open Access   (Followers: 1)
Asian Business Review     Open Access   (Followers: 4)
Asian Case Research Journal     Hybrid Journal   (Followers: 1)
Asian Development Review     Open Access   (Followers: 14)
Asian Economic Journal     Hybrid Journal   (Followers: 8)
Asian Economic Papers     Hybrid Journal   (Followers: 7)
Asian Economic Policy Review     Hybrid Journal   (Followers: 4)
Asian Journal of Accounting and Governance     Open Access   (Followers: 4)
Asian Journal of Business Ethics     Hybrid Journal   (Followers: 10)
Asian Journal of Social Sciences and Management Studies     Open Access   (Followers: 7)
Asian Journal of Sustainability and Social Responsibility     Open Access   (Followers: 2)
Asian Journal of Technology Innovation     Hybrid Journal   (Followers: 8)
Asian-pacific Economic Literature     Hybrid Journal   (Followers: 6)
AStA Wirtschafts- und Sozialstatistisches Archiv     Hybrid Journal   (Followers: 5)
ATA Journal of Legal Tax Research     Hybrid Journal   (Followers: 4)
Atlantic Economic Journal     Hybrid Journal   (Followers: 11)
Australasian Journal of Regional Studies, The     Full-text available via subscription   (Followers: 1)
Australian Cottongrower, The     Full-text available via subscription   (Followers: 1)
Australian Economic Papers     Hybrid Journal   (Followers: 35)
Australian Economic Review     Hybrid Journal   (Followers: 3)
Australian Journal of Maritime and Ocean Affairs     Hybrid Journal   (Followers: 9)
Balkan Region Conference on Engineering and Business Education     Open Access   (Followers: 1)
Baltic Journal of Real Estate Economics and Construction Management     Open Access   (Followers: 2)
Banks in Insurance Report     Hybrid Journal   (Followers: 1)
BBR - Brazilian Business Review     Open Access   (Followers: 4)
Benchmarking : An International Journal     Hybrid Journal   (Followers: 10)
Benefit : Jurnal Manajemen dan Bisnis     Open Access   (Followers: 1)
BER : Consumer Confidence Survey     Full-text available via subscription   (Followers: 3)
BER : Economic Prospects : An Executive Summary     Full-text available via subscription  
BER : Economic Prospects : Full Survey     Full-text available via subscription   (Followers: 1)
BER : Intermediate Goods Industries Survey     Full-text available via subscription   (Followers: 1)
BER : Manufacturing Survey : Full Survey     Full-text available via subscription   (Followers: 1)
BER : Motor Trade Survey     Full-text available via subscription  
BER : Retail Sector Survey     Full-text available via subscription   (Followers: 1)
BER : Retail Survey : Full Survey     Full-text available via subscription   (Followers: 1)
BER : Survey of Business Conditions in Building and Construction : An Executive Summary     Full-text available via subscription   (Followers: 3)
BER : Survey of Business Conditions in Manufacturing : An Executive Summary     Full-text available via subscription   (Followers: 3)
BER : Survey of Business Conditions in Retail : An Executive Summary     Full-text available via subscription   (Followers: 3)
BER : Trends : Full Survey     Full-text available via subscription   (Followers: 1)
BER : Wholesale Sector Survey     Full-text available via subscription  
Berkeley Business Law Journal     Free   (Followers: 9)
Beykent Üniversitesi Sosyal Bilimler Dergisi     Open Access  
Bio-based and Applied Economics     Open Access   (Followers: 1)
Biodegradation     Hybrid Journal   (Followers: 1)
Biology Direct     Open Access   (Followers: 7)
Bitlis Eren Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Akademik İzdüşüm Dergisi     Full-text available via subscription  
BizInfo (Blace) Journal of Economics, Management and Informatics     Open Access  
Black Enterprise     Full-text available via subscription  
Board & Administrator for Administrators only     Hybrid Journal  
Boletim Técnico do Senac     Open Access  
Border Crossing : Transnational Working Papers     Open Access   (Followers: 4)
Briefings in Real Estate Finance     Hybrid Journal   (Followers: 5)
British Journal of Industrial Relations     Hybrid Journal   (Followers: 38)
Brookings Papers on Economic Activity     Open Access   (Followers: 50)
Brookings Trade Forum     Full-text available via subscription   (Followers: 3)
BRQ Business Research Quarterly     Open Access   (Followers: 2)
Building Sustainable Legacies : The New Frontier Of Societal Value Co-Creation     Full-text available via subscription   (Followers: 1)
Bulletin of Economic Research     Hybrid Journal   (Followers: 16)
Bulletin of Geography. Socio-economic Series     Open Access   (Followers: 5)
Bulletin of Indonesian Economic Studies     Hybrid Journal   (Followers: 4)
Bulletin of the Dnipropetrovsk University. Series : Management of Innovations     Open Access   (Followers: 1)
Business & Entrepreneurship Journal     Open Access   (Followers: 19)
Business & Information Systems Engineering     Hybrid Journal   (Followers: 6)
Business & Society     Hybrid Journal   (Followers: 11)
Business : Theory and Practice / Verslas : Teorija ir Praktika     Open Access   (Followers: 1)
Business and Economic Research     Open Access   (Followers: 7)
Business and Management Horizons     Open Access   (Followers: 12)
Business and Management Research     Open Access   (Followers: 21)
Business and Management Studies     Open Access   (Followers: 13)
Business and Professional Communication Quarterly     Hybrid Journal   (Followers: 7)
Business and Society Review     Hybrid Journal   (Followers: 6)
Business Economics     Hybrid Journal   (Followers: 14)
Business Ethics Quarterly     Full-text available via subscription   (Followers: 14)
Business Ethics: A European Review     Hybrid Journal   (Followers: 18)
Business Horizons     Hybrid Journal   (Followers: 10)
Business Information Review     Hybrid Journal   (Followers: 15)
Business Management and Strategy     Open Access   (Followers: 42)
Business Research     Hybrid Journal   (Followers: 3)
Business Strategy and the Environment     Hybrid Journal   (Followers: 13)
Business Strategy Review     Hybrid Journal   (Followers: 8)
Business Strategy Series     Hybrid Journal   (Followers: 6)
Business Systems & Economics     Open Access   (Followers: 2)
Business Systems Research Journal     Open Access   (Followers: 5)
Business, Economics and Management Research Journal : BEMAREJ     Open Access   (Followers: 1)
Business, Management and Education     Open Access   (Followers: 19)
Business, Peace and Sustainable Development     Full-text available via subscription   (Followers: 4)
Business: Theory and Practice     Open Access  
Bustan     Hybrid Journal  
Cadernos EBAPE.BR     Open Access   (Followers: 1)
Cambridge Journal of Economics     Hybrid Journal   (Followers: 65)
Cambridge Journal of Regions, Economy and Society     Hybrid Journal   (Followers: 11)
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration     Hybrid Journal   (Followers: 1)
Canadian Journal of Economics/Revue Canadienne d`Economique     Hybrid Journal   (Followers: 35)
Canadian journal of nonprofit and social economy research     Open Access   (Followers: 3)
Capitalism Nature Socialism     Hybrid Journal   (Followers: 19)
Cappadocia Academic Review     Open Access  
Case Studies in Business and Management     Open Access   (Followers: 10)
CBU International Conference Proceedings     Open Access   (Followers: 3)
Central European Business Review     Open Access   (Followers: 1)
Central European Journal of Operations Research     Hybrid Journal   (Followers: 5)
Central European Journal of Public Policy     Open Access   (Followers: 2)
CESifo Economic Studies     Hybrid Journal   (Followers: 18)
Chain Reaction     Full-text available via subscription  
Challenge     Full-text available via subscription   (Followers: 4)
China & World Economy     Hybrid Journal   (Followers: 16)
China : An International Journal     Full-text available via subscription   (Followers: 19)
China Economic Journal : The Official Journal of the China Center for Economic Research (CCER) at Peking University     Hybrid Journal   (Followers: 12)
China Economic Review     Hybrid Journal   (Followers: 12)
China Finance Review International     Hybrid Journal   (Followers: 5)
China Nonprofit Review     Hybrid Journal   (Followers: 3)
China perspectives     Open Access   (Followers: 12)
Chinese Economy     Full-text available via subscription  
Ciência & Saúde Coletiva     Open Access   (Followers: 2)
Ciencia Sociales y Económicas     Open Access  
CLIO América     Open Access   (Followers: 1)
Cliometrica     Hybrid Journal   (Followers: 4)
COEPTUM     Open Access  
Community Development Journal     Hybrid Journal   (Followers: 27)
Compendium : Cuadernos de Economía y Administración     Open Access  
Compensation & Benefits Review     Hybrid Journal   (Followers: 8)
Competition & Change     Hybrid Journal   (Followers: 11)
Competitive Intelligence Review     Hybrid Journal   (Followers: 2)
Competitiveness Review : An International Business Journal incorporating Journal of Global Competitiveness     Hybrid Journal   (Followers: 5)
Computational Economics     Hybrid Journal   (Followers: 9)
Computational Mathematics and Modeling     Hybrid Journal   (Followers: 8)
Computer Law & Security Review     Hybrid Journal   (Followers: 17)
Computers & Operations Research     Hybrid Journal   (Followers: 12)
Construction Innovation: Information, Process, Management     Hybrid Journal   (Followers: 14)
Contemporary Wales     Full-text available via subscription   (Followers: 1)
Contributions to Political Economy     Hybrid Journal   (Followers: 5)
Corporate Communications An International Journal     Hybrid Journal   (Followers: 7)

        1 2 3 4 5 6 7 | Last

Journal Cover
Asian Journal of Accounting and Governance
Number of Followers: 4  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2180-3838
Published by Universiti Kebangsaan Malaysia Homepage  [11 journals]
  • The Implementation of Cloud Accounting in Public Sector

    • Authors: Aini Aman, Nahariah Mohamed
      Pages: 1 - 6
      Abstract: Past studies on cloud services revealed that there are several challenges faced by the organization in using cloud accounting. The main objective of this study is to understand the implementation of cloud accounting as the latest technology in Accounting Information Systems (AIS) in public sector. This study employs an interpretive case study for a better understanding of cloud accounting application in AIS. Data collection was conducted by interviewing a total number of seventeen directors and deputy directors who are directly involved in the implementation of cloud accounting in the public sector. By using system implementation framework, this study found that in the implementation of cloud accounting, challenges are associated with system specification which include system integration, security and privacy. Other challenges are associated to the roll out strategy and data migration. Theoretically, this study contributes to Information System Implementation framework in the context of new technologies implementation in public sector accounting. Practically, these findings increase the understanding and knowledge of accountants as a result, increase efficiency by providing accurate information to decision makers.
      Keywords: Cloud Accounting, Accounting Services, System Specification, Implementation Management, Public Sector
      PubDate: 2018-02-12
      Issue No: Vol. 8 (2018)
  • Measuring Internet Financial Reporing (IFR) Disclosure Strategy

    • Authors: Kamarul Baraini Keliwon, Zaleha Abdul Shukor, Mohamat Sabri Hassan
      Pages: 7 - 24
      Abstract: There is a significant development in the accounting practices and communication due to the rapid growth of internet technology. Nonetheless, until today, financial reporting through the internet still has no legally structured standard compared to the formal international financial reporting standard (IFRS) that firms need to adhere. Yet, firms must still consider stakeholders’ decision making based on internet accounting disclosures. Since the 1990s studies on Internet Financial Reporting (IFR) apply various indexes to measure disclosure practices. However existing indexes mainly focus only on the level and quality of IFR disclosure. Our study develops a new checklist – IFR disclosure strategy checklist – to measure IFR disclosure strategy based on a taxonomy proposed by Williams (2008) which has not yet been empirically tested until today. However, the taxonomy only outlines the characteristics of each proposed strategy. Our study takes the challenge to interpret the taxonomy by developing a checklist for each characteristic that were describe in the taxonomy. Utilizing content analysis, detailed consideration was made about items in the checklist based on prior studies, available regulations in several countries as well as current practices by reporting entities. Results from reliability test indicate that our checklist is a valid and reliable instrument with regards to our sample of study. It is expected that our checklist will be referred to by reporting entities in order to assist stakeholders’ decision making. Eventually we hope that with the knowledge about the disclosure strategy, stakeholders might reduce their time and effort in searching for the best business entities when deciding upon their investment portfolio.

      PubDate: 2018-02-12
      Issue No: Vol. 8 (2018)
  • Intellectual Capital Management Practices in Malaysian Private Hospitals

    • Authors: Noradiva Hamzah, Hazlina Hassan, Norman Mohd Saleh, Amrizah Kamaluddin
      Pages: 25 - 36
      Abstract: Intellectual capital has emerged as an indispensable element for enhancing productivity and sustaining performance of organizations in this knowledge-based economy. In the healthcare industry, intellectual capital forms the basis for continuing innovation and subsequent performance. Hence, the management of hospitals needs sound intellectual capital management in order to ensure sustainability. Moreover, the activities of hospitals generally depend more on intangible resources such as clinical skills, knowledge, expertise, experiences, competencies, doctor-patient relation, doctors’ and hospital’s reputation rather than physical resources like physical assets. For this study, Malaysian private hospitals were selected as sample to investigate how hospitals extract the value of their intangible capital. This study aims at providing empirical evidence on the intellectual capital management practices in Malaysian private hospitals. Data was collected from a series of interviews with representatives from five private hospitals in Malaysia. Cross-case study analysis was carried out in analysing the data collected to develop patterns found in the evidence. The study reveals that the intellectual capital management in hospital industry is quite unique especially in the human capital management and the relational capital management. For human capital management, clinical staffs’ competencies are crucial. Interestingly, the study found that physicians are often not the direct employees of the hospitals. This leads to a unique relationship between the hospital and the physicians. Meanwhile for the relational capital management, this study also reveals that the unique relationship that exists between the physicians and patients leads to the structural capital of the hospitals which may influence the hospitals’ reputations and good names.

      PubDate: 2018-02-12
      Issue No: Vol. 8 (2018)
  • Faktor Penglibatan Cash Economy di Kalangan PKS Sektor Pembinaan di

    • Authors: Rosiati Ramli, Muhammad Aqbal Mashadi, Mohd Rizal Palil, Romlah Jaffar
      Pages: 37 - 48
      Abstract: Previous research showed that entities from small and medium enterprises (SMEs) in construction sector in Malaysia had been inclined to do cash economy involving the Inland Revenue Board (IRB), either by not registering their businesses, or not submitting the tax returns and not declaring their business incomes. This research then helped to understand why such situation took place. Using sets of questionnaires on 187 SME entities who had been identified as being involved in the cash economy, it was found that there were three main influencing factors, namely the economic, institutional, and psychological factor. The findings could specifically help the IRB Malaysia to reduce the cash economy activities and provide useful input for the national financial authority in designing the tax incentive items.Keywords: Cash economy; SME construction sectorABSTRAKKajian sebelum ini mendapati syarikat dari perniagaan kecil dan sederhana (PKS) sektor pembinaan di Malaysia cenderung untuk melakukan cash economy melibatkan Lembaga Hasil Dalam Negeri (LHDN), samada dengan cara tidak mendaftarkan perniagaan mereka atau tidak menghantar borangnyata cukai dan tidak lapor semua pendapatan. Kajian ini seterusnya membantu memahami kenapa situasi tersebut berlaku. Dengan menggunakan borang soalselidik ke atas 187 PKS yang telah dikenalpasti terlibat dengan cash economy, didapati tiga faktor utama yang mempengaruhi iaitu faktor ekonomi, institusi, dan psikologi. Dapatan ini secara khusus dapat membantu LHDNM dalam membenteras aktiviti cash economy dan memberi input yang berguna buat pentadbir kewangan negara dalam merangka item insentif cukai.
      PubDate: 2018-02-12
      Issue No: Vol. 8 (2018)
  • Kawalan Dalaman Tadbir Urus Wakaf di Malaysia

    • Authors: Rabiatul Hasanah Mahmood, Shahida Shahimi, Latifa Bibi Musafar Hameed, Nazifah Mustaffha
      Pages: 49 - 58
      Abstract: Wakaf merupakan instrumen sosioekonomi untuk memperkasakan kebajikan masyarakat dalam pelbagai aspek seperti pendidikan, kesihatan, ekonomi dan lain-lain. Di Malaysia, wakaf ditadbir oleh Majlis Agama Islam Negeri (MAIN) dan anak syarikat yang yang ditubuhkan di bawah MAIN seperti Perbadanan Wakaf Selangor (PWS) dan Wakaf Perak Ar-Ridzuan. Pengurusan wakaf merupakan aspek terpenting bagi menjamin kelangsungan harta wakaf itu sendiri. Tambahan pula, Matlamat ke-16 iaitu Keamanan dan Keadilan dalam Matlamat Pembangunan Mapan (Sustainable Development Goals – SDGs) oleh Pertubuhan Bangsa-Bangsa Bersatu (PBB) turut menekankan bahawa elemen tadbir urus institusi yang baik menyumbang ke arah pembangunan mapan sesebuah negara. Statistik menunjukkan terdapat lebih 11 ribu hektar tanah wakaf terbiar dan tergendala yang melibatkan wakaf am dan wakaf khas. Hal ini disebabkan oleh kelompongan yang terdapat dalam tadbir urus institusi wakaf itu sendiri. Ini menimbulkan persoalan mengenai sejauh mana pengurusan harta wakaf di Malaysia yang semestinya menjurus kepada tadbir urus institusi wakaf sebagai pihak yang bertanggungjawab. Kajian ini bertujuan melihat hubungan antara kawalan dalaman dengan tadbir urus yang baik dalam pengurusan wakaf Institusi A. Kajian ini penting bagi memastikan pengurusan wakaf di Malaysia yang lebih baik, bersistematik dan berintegriti, serta seterusnya menjamin kelangsungan harta wakaf di Malaysia. Kaedah kajian adalah berbentuk kualitatif melalui metod perbincangan kumpulan fokus dan analisis kandungan. Hasil kajian mendapati bahawa kawalan dalaman memberi kesan terhadap pengurusan wakaf Institusi A. Dapatan kajian ini diharap dapat meningkatkan tahap galakan institusi wakaf dan institusi lain di Malaysia dalam memandang kepentingan kawalan dalaman yang menjadi penyumbang kepada tadbir urus yang baik dalam institusi itu sendiri.
      Kata Kunci: institusi wakaf; kawalan dalaman; tadbir urus
      Waqf is a socio-economic instrument in Islam to empower the welfare of society in various aspects such as education, health, economy and others. In Malaysia, waqf institutions are administered by the State Religious Islamic Councils (SRICs). Some SRICs even established subsidiries such as Perbadanan Wakaf Selangor (PWS) and Wakaf Perak Ar-Ridzuan. Good Management of waqf properties is important to ensure good governance in waqf institution. Statistic shows that there are more than 11 thousand hectares of idle and disruption waqf land involving general and specific waqf. This problem caused by limited government funds, lack of professionalism and encroachment of waqf land. This poses a question of the extent to which management of waqf property in Malaysia should lead to the management of waqf institutions as a responsible party. The purpose of this study is to examine the relationship between internal control and good governance in management of Institusi A. This study is important to ensure better management of waqf in Malaysia, systematic and integrity, thereby ensuring the survival of waqf property in Malaysia. The paper uses qualitative approach based on focus group discussion and content analysis. The findings show that internal controls affect the management of Institution A. The findings of this study will encourage the waqf institutions in Malaysia particularly and other institutions generally to pay more attention on the importances of internal control which contribute to good governance within the institution itself.
      Keywords: governance; internal control; waqf institution
      PubDate: 2018-02-12
      Issue No: Vol. 8 (2018)
  • Investigating the Early Implementation of MFRS 136 Disclosure among Top 50
           Firms in Malaysia

    • Authors: Aisyah Abdul Rahman, Ahmad Syubaili Mohamed
      Pages: 59 - 76
      Abstract: The highly prescriptive and technical provisions of MFRS 136 – Impairment of Assets represent a very considerable variation from past practices. This in turn raises questions about the span to which Malaysian businesses and their auditors have fared during the method of transition to a convoluted new reporting regime. Malaysia through Malaysian Accounting Standards Board (MASB) made the requirements of the MFRS 136 - Impairment of Assets mandatory progressively since 1 January 2006 for some or all listed firms in Malaysia. Since then, Malaysian companies are required to comply with the standard. The purpose of this paper is to investigate the compliance level of approved companies on the Bursa Malaysia main market towards the disclosure requirement of MFRS 136 - Impairment of Assets. This study also aims to identifying some factors associated with the level of compliance. The unweighted index was established by constructing the index checklist. The checklist was based on the requirement of disclosure of MFRS 136 (amended in 2009) and the annual reports of 50 sampled firms from 2010 to 2012 were examined. Then, we establish dependent variables and construct econometrical model to test the hypothesis in the research using Estimated Generalized Least Squares (EGLS) weights regression using cross-section weights. The result shows that 28 firms (56%), 27 firms (54%) and 24 firms (48%) out of 50 firms in 2010, 2011 and 2012 respectively failed to comply with requirement of FRS 136 pertaining to goodwill impairment. This study suggests that the performance of the top 50 listed companies should improve before Malaysian practice can attain a truly international standard. This study also found that firm size, profitability and auditor type are associated with the extent of compliance with MFRS 136. However, only firm size and profitability were positively associated with the level of compliance while auditor type were negatively associated with the level of compliance. This indicates that bigger and more profitable firms were more motivated to exhibit greater transparency of MFRS 136.

      PubDate: 2018-02-12
      Issue No: Vol. 8 (2018)
  • Does International Financial Reporting Standards Convergence Promote
           Informational Efficiency'

    • Authors: Lain-Tze Tee, Si-Roei Kew
      Pages: 77 - 84
      Abstract: This study explores a novel extension of the informational efficiency literature. We examine the impact of the convergence of International Financial Reporting Standards (IFRS) on stock price delay in the Malaysian stock market over a study period 2001 to 2016. The study uses Hou and Moskowitz’s (2005) model to measure the stock price delay, an inverse indicator of informational efficiency. It is found that stocks have less delay on price adjustment to local and global market-wide information during the convergence of IFRS than before the IFRS was converged. Further, the panel data analysis is applied to test the empirical linkages between the convergence of IFRS and stock price delay. After controlling for trading volume, firm size, market volatility and financial crisis, we find strong evidence that the IFRS plays an essential role in promoting informational efficiency. Specifically, the convergence of IFRS decreases the local and global stock price delay. This is possibly due to the IFRS convergence promotes a more transparent reporting mechanism, reduces asymmetric information among market participants and thereby enhances stock price efficiency in incorporating information. The findings will be of help to policymakers in the effort to increase informational efficiency and those with interest in the subject.

      PubDate: 2018-02-12
      Issue No: Vol. 8 (2018)
  • Talent Pool for Global Business Services: Industry-Academia Collaboration

    • Authors: Aini Aman, Yusasniza Mohd Yunus, Ruhanita Maelah, Zaini Embong, Zakiah Muhammaddun Mohamed, Syaima' Adznan, Ab Aziz Ahmad, Zarith Nurzafirah, Dahlia Fernandez
      Pages: 85 - 92
      Abstract: In the rapid development of Global Business Services (GBS) industry, there is a need to nurture quality and capable talent pool. One of the efforts is through industry-academia collaboration in offering of GBS course at the university. Universiti Kebangsaan Malaysia (UKM) together with TalentCorp and Malaysia Digital Economy Corporation (MDEC) collaboratively developed the first GBS course in Asia. The course consists of three days of intensive seminar and ten weeks of case study project. Both seminar and case study project require direct interaction with GBS firms. The purpose of this paper is to assess the challenges of offering the GBS course faced by its stakeholders. Based on data gathered through survey and roundtable discussions, this paper presents challenges in delivering the course content and achieving the course objectives. Findings suggest that the main challenges are commitment, time management and students’ preparation. Despite these challenges, the course has direct impacts on the stakeholders as the GBS course heightens awareness on GBS industry among future graduates and helps increase their employability in the industry
      PubDate: 2018-02-12
      Issue No: Vol. 8 (2018)
  • Intellectual Capital Efficiency and Firm Performance in Malaysia: The
           Effect of Government Ownership

    • Authors: Nurul Syamimi Zulkifli, Zaleha Abdul Shukor, Mara Ridhuan Che Abdul Rahman
      Pages: 93 - 106
      Abstract: In the era of digital information, intellectual capital becomes more important to firms because the economic environment throughout the world continuously focused on the existence of knowledge capital in the firms to ensure firms’ survival. However, the existence of firms’ investment in intellectual capital is not clear because it is reported as an expense rather than asset. This situation makes the efficiency of intellectual capital investments vague which can jeopardize firms’ performance and value. However this weakness could be overcome with a reliable governance in the firms. The objective of this study is to investigate the moderating effect of government ownership (a characteristic of corporate governance) in the association between the efficiency of intellectual capital and firm performance. Government ownership has always been seen by investors as controversial especially when the government seems to always taking advantage of firms’ wealth. This study utilised a sample of 1,048 firm-years data from financial statements of firms listed on the main market of Bursa Malaysia for years 2012 through 2014. Findings shows a positive association between intellectual capital efficiency and firm performance. However the existence of government ownership weakens the association. Findings support the grabbing hand theory which argues that government ownership is seen as negative by stakeholders due to only taking advantage and not enhancing the existence of intellectual capital in firms. Findings show that investors still need to be alert if they want to invest in firms owned by the government in Malaysia. Nevertheless, the findings could also assist the government as owners to listed firms to improve their reputation in order to be seen as the entity that would help elevate firms’ performance which could eventually assist to heighten the capital market and economy of Malaysia
      PubDate: 2018-02-12
      Issue No: Vol. 8 (2018)
  • Material Flow Cost Accounting, Perceived Ecological Environmental
           Uncertainty, Supplier Integration and Business Performance: A Study of
           Manufacturing Sector in Malaysia

    • Authors: Khaled M.A Salim, Amizawati Mohd Amin, Maliah Sulaiman
      Pages: 107 - 122
      Abstract: This article seeks to explore the implementation of Material Flow Cost Accounting (MFCA) across the manufacturing sector. The paper aims to understand the role of perceived ecological environmental uncertainty (PEEU) and supplier integration (SI) on MFCA implementation, and thus subsequently examines the effect of MFCA implementation on firms’ environmental and economic performance. The research model was empirically tested based on online-survey. The questionnaires were emailed to 1200 randomly selected industrial firms. The usable responses was 123 firms. The data was analysed using a structural equation modelling (SEM) approach through partial least square (PLS) software. The main results from survey of 123 companies showed low level of MFCA implementation. Further, the analysis of PLS indicated that companies which recognise bigger ecological environmental uncertainty are less motivated to implement MFCA.Tthe study also found that SI has a direct positive impact on MFCA implementation since companies which decided to implement MFCA were more likely able to achieve better environmental and economic performance. Thus, companies perceive the importance of being ecologically responsible and that such practice will increase companys’ prosperity in many ways, ecologically and economically.
      PubDate: 2018-02-12
      Issue No: Vol. 8 (2018)
  • Information Technology Usage, Top Management Support and Internal Audit

    • Authors: Mohammed Alkebsi, Khairul Azman Aziz
      Pages: 123 - 132
      Abstract: There has been a marked increase in the global practice to focus on internal auditing as a mechanism to protect companies. With the advent of information technology, companies are presented with even more opportunity to improve the way they perform internal audit. However it is expected that such opportunity is dependent upon other factors such as management support. This research examines the moderating effect of top management support on the relationship between information technology usage and internal audit effectiveness. Questionnaires were sent to internal auditors in Yemeni private companies, with a total of 104 responses obtained. The study found a significant positive relationship between information technology usage and internal audit effectiveness. Similar result was obtained on the relationship between top management support and internal audit effectiveness. However the study found that top management support does not moderate the relationship between information technology usage and internal audit effectiveness.
      PubDate: 2018-02-12
      Issue No: Vol. 8 (2018)
  • Value Relevance Of Other Comprehensive Income

    • Authors: Maryam Yousefi Nejad, Azlina Ahmad, Zaini Embong
      Pages: 133 - 144
      Abstract: Studies on value relevance of other comprehensive income have thus far provided mixed evidence. Prior studies also found that fair value reporting has a significant impact on the value relevance of other comprehensive income. Most studies on value relevance of other comprehensive income focused on developed countries where the capital market is more efficient. In these settings due to the existence of active market, fair valuation of assets may not pose a major problem. Therefore, more studies are needed to better understand the value relevance of such items especially in developing countries which have less efficient market. Thus, this study examined whether other comprehensive income and its components are value relevant in Malaysia as a developing country. In order to fulfill these objectives, this study hypothesized that other comprehensive income and its components are associated with share price. These hypotheses were empirically examined using a sample of 1,419 firm years observations from 2011 to 2013, of firms listed on the Main Market of Bursa Malaysia. The results of Panel Analysis, indicate that other comprehensive and its components are value relevant. These results remain robust after additional analyse.
      PubDate: 2018-02-12
      Issue No: Vol. 8 (2018)

    • Authors: Khalijah Ahmad, Amirul Nasir, Zakiah Muhammaddun Mohamed
      Pages: 145 - 152
      Abstract: Money Laudering has become a rampant crime in Malaysia. This due to the fact that criminal activities have increased significantly in recent years. Countries around the globe have established their own regime of anti money laudering laws to curb and prevent this crime. The initial objective of such law is to diminish any opportunities to use their ill gotten funds, particularly in financing other organized crimes. However, currently there are concerns on whether this initial objective has already been met. This study analyzes cases prosecuted under Anti Money laundering, Anti Terrorist Financing and Proceeds from Unlawful Activities (AMLATFPUAA) 2001 and reports on the outcome of these cases. This study uses content analysis method to analyze 10 cases and the cases respective predicate offences.  For the sentence, the courts are observed to incline in giving a jail sentence and a penalty, in which for most cases the penalty is equivalent to the value of illegal money charged in the cases.
      PubDate: 2018-02-12
      Issue No: Vol. 8 (2018)
  • Hubungan antara faktor institusi dan tunggakan cukai taksiran Pihak
           Berkuasa Tempatan (PBT) di Malaysia

    • Authors: Razlan Abdul Razak, Rosiati Ramli, Mohd Rizal Palil
      Pages: 153 - 164
      Abstract: Cukai taksiran adalah cukai yang dikenakan oleh Pihak Berkuasa Tempatan (PBT) ke atas hartanah. Berdasarkan kepada Laporan Ketua Audit Negara, semua PBT di Malaysia menghadapi masalah kutipan cukai taksiran yang tidak memuaskan dan tunggakan cukai cukai yang semakin meningkat setiap tahun. Tujuan utama kajian ini adalah untuk mengenalpasti faktor-faktor yang menyumbang kepada situasi ini, khususnya mengenalpasti hubungan diantara faktor dalaman institusi PBT dan tunggakan cukai taksiran. Terdapat tiga faktor utama yang dikaji di dalam kajian ini iaitu struktur organisasi, kempen dan promosi, serta tindakan penguatkuasaan yang dilaksanakan oleh PBT. Kajian telah membuat soalselidik ke atas kesemua 99 PBT di Semenanjung Malaysia dan  mendapati terdapat tiga faktor yang menyumbang secara signifikan kepada tunggakan cukai taksiran. Faktor tersebut adalah mewujudkan jabatan/bahagian khas tunggakan cukai taksiran, kategori PBT itu sendiri dan tahap kebergantungan PBT terhadap hasil cukai taksiran. Kajian mencadangkan PBT perlu melakukan penstrukturan semula dengan mewujudkan bahagian khas tunggakan cukai taksiran dan menfokuskan kepada tindakan penguatkuasaan yang lebih berkesan.
      PubDate: 2018-02-12
      Issue No: Vol. 8 (2018)
  • Corporate Governance and Public Reprimand

    • Authors: Zaini Embong, Ruhaznawati Md Radzi
      Pages: 165 - 176
      Abstract: Public reprimand is a form of enforcement actions taken by Bursa Malaysia against companies that violate listing requirements, with intention to deter future breach and to cultivate good standards of corporate governance and business conduct in the market. Corporate governance is put in place to ensure that companies are managed to the best interest of shareholders. Empirical evidences show that corporate governance and enforcement actions are significantly related. However, none of the studies are done in Malaysian setting. The nature of capital market and the rules and regulations of relevant authority are different from country to country. Hence, it is important to investigate whether enforcement actions is also related to corporate governance in Malaysia. When companies were reprimanded, their reputations and most often share prices will be affected, compromising the wealth of shareholders. If actions were not taken by the relevant authority, confidence in the market may subside and this will affect the development of capital market. The reprimand should also serves as educating mechanism in which the affected companies are expected not to repeat the same offence. This has yet to be investigated. This study therefore extends existing knowledge on public reprimand by providing empirical evidence on Malaysia setting and more importantly whether or not public reprimand serves as educating mechanism. This study employs a cross-section, match-pair design with a sample of 110 companies. Results from logistic regression indicate that there are significant differences in board characteristics between companies that have been reprimanded and those which are not. The test on board characteristics two years after public reprimand however shows that there is no significant changes in board characteristics. Small sample size is among limitations of this study. The findings give insight on the role of enforcement actions in regulating companies and what need to be done by authority.
      PubDate: 2017-12-15
      Issue No: Vol. 8 (2017)
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
Tel: +00 44 (0)131 4513762
Fax: +00 44 (0)131 4513327
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