Management and Accounting Review (MAR)最新文献_第3页

ENTERTAINMENT GRATIFICATION, INFORMATIVE GRATIFICATION, WEB IRRITATION AND SELF-EFFICACY AS MOTIVATIONAL FACTORS TO ONLINE SHOPPING INTENTION 娱乐满足、信息满足、网络刺激和自我效能感是网络购物意愿的动机因素

Management and Accounting Review (MAR) Pub Date : 2018-12-31 DOI: 10.24191/MAR.V17I3.796

N. Zamzuri, E. Kassim, Melissa Shahrom, N. Humaidi

{"title":"ENTERTAINMENT GRATIFICATION, INFORMATIVE GRATIFICATION, WEB IRRITATION AND SELF-EFFICACY AS MOTIVATIONAL FACTORS TO ONLINE SHOPPING INTENTION","authors":"N. Zamzuri, E. Kassim, Melissa Shahrom, N. Humaidi","doi":"10.24191/MAR.V17I3.796","DOIUrl":"https://doi.org/10.24191/MAR.V17I3.796","url":null,"abstract":"The Internet technology and pervasive computing has provided consumers with privileges to shop online. In addition, the Industry 4.0 agenda has placed the business web and the social web as the ecosystem domains, which explains why online shopping is a norm today. While many studies have been conducted to investigate the determinants of consumers’ intention to use online shopping, mixed results are always found, especially when the business take unique approaches for their digital presence. Besides, even though self-efficacy has been studied extensively in information system research, technological complexity has always given a challenge to consumers’ computing ability. Building on the Use and Gratification Theory (GTA) and the Social Cognitive Theory (SCT), this study aims to examine the relationships between entertainment gratification, informative gratification, web irritation and self-efficacy towards individual’s intention to use online shopping. Using the quantitative survey approach, data was collected from 217 young executives who are frequent online shoppers. The results of the structural equation modeling suggest entertainment gratification, informative gratification and self-efficacy are the factors that derive consumers’ intention to shop online. On the other hand, web irritation has no significant relationship with online shopping intention. The findings do not only capture the importance for web retailers to provide adequate buying-selling information and to provide the element of fun to the shopping portals, but it also suggests for the web retailers to provide less complicated online shopping features since consumers’ ability to use the technology determines purchase behavior. The findings serve as future research agenda. \u0000Keywords: online business, Use and Gratification Theory (GTA), Social Cognitive Theory (SCT), entertainment gratification, informative gratification, web irritation, self-efficacy","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131554913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7

SOURCE WASTE SEPARATION BEHAVIOR AMONG SHAH ALAM HOUSEHOLDS 沙阿拉姆地区家庭源头垃圾分类行为

Management and Accounting Review (MAR) Pub Date : 2018-12-31 DOI: 10.24191/MAR.V17I3.792

Carol Boon Chui Teo, A. Karim, Nur Afieqah Binti Mamud, W. H. W. Hamid

{"title":"SOURCE WASTE SEPARATION BEHAVIOR AMONG SHAH ALAM HOUSEHOLDS","authors":"Carol Boon Chui Teo, A. Karim, Nur Afieqah Binti Mamud, W. H. W. Hamid","doi":"10.24191/MAR.V17I3.792","DOIUrl":"https://doi.org/10.24191/MAR.V17I3.792","url":null,"abstract":"One of the main contentious recycling issues in Malaysia is household solid waste management. With solid waste buildup and bottlenecks reaching its limit at landfills, local councils face uphill tasks to manage it. Solid source waste separation (SWS) for households was first officially enforced across eight states in Malaysia on 1 June 2016. However, Selangor has yet to enforce this system and is left to selected local councils to embark on pilot projects. It has been iterated that Selangor which has the largest population in Malaysia should adopt the law on mandatory SWS for households as it is already facing a garbage disposal crisis. Previous studies have been documented on recycling behavior but few delve into SWS. This paper examines household behavior towards SWS intention at Shah Alam. Based on the Theory of Planned Behavior, influences of attitude (ATT), subjective norms (SN) and perceived behavior control (PBC) towards SWS were determined. Methodology utilized interviews with two local councils and observations on household recycling behavior. Survey was administered on 150 households. Using PLS analysis, results indicate ATT and PBC have positive and significant influences on SWS intention while subjective norm was not significant. Findings had some implications on strategies for local councils in managing SWS system. \u0000Keywords: Recycling, source waste separation, attitude, subjective norm, perceived behavioral control","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"118 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131757626","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

OPENNESS TO EXPERIENCE - A MODERATOR BETWEEN SOCIAL COMMERCE SUCCESS FACTORS AND CUSTOMER SATISFACTION RELATIONSHIP: FACEBOOK BRAND PAGE PLATFORM 体验开放性——社交商务成功因素与客户满意度关系的调节因子:facebook品牌页面平台

Management and Accounting Review (MAR) Pub Date : 2018-12-31 DOI: 10.24191/MAR.V17I3.794

A. Malik, Hanitahaiza Hairuddin, N. Shuib

引用次数: 2

EFFECTS OF ORGANISATIONAL STRUCTURE ON SOCIAL VALUE: MEDIATING ROLE OF FINANCIAL PERFORMANCE 组织结构对社会价值的影响:财务绩效的中介作用

Management and Accounting Review (MAR) Pub Date : 2018-12-31 DOI: 10.24191/MAR.V17I3.866

Nur Aima Shafie, Z. Sanusi, R. Johari, W. Utami, A. Ghazali

{"title":"EFFECTS OF ORGANISATIONAL STRUCTURE ON SOCIAL VALUE: MEDIATING ROLE OF FINANCIAL PERFORMANCE","authors":"Nur Aima Shafie, Z. Sanusi, R. Johari, W. Utami, A. Ghazali","doi":"10.24191/MAR.V17I3.866","DOIUrl":"https://doi.org/10.24191/MAR.V17I3.866","url":null,"abstract":"Social enterprise (SE) is a hybrid organisation, which combine two different goals in their mission and vision. In an attempt to sustain their operation, social enterprise must ensure that both mission (social and financial) is equally balanced and achievable. The existence of SE is to fill the gap leave behind by traditional profit organisation, non-profit organisations (NPOs) and the government. The aim is to positively impact the social, cultural and environmental issues through their unique business model. Their uniqueness, while can benefit the community and society as a whole is prone to fraud and misuse of funds which would eventually affect the survival of SE. The issues are originated from weak governance particularly the structure of their organisations. Hence, this study is aims to examine the relationship between the organisational structure, financial performance and social value of SE in Malaysia. On the other hand, the study also aim to examine the mediating role of financial performance on the relationship between organisational structure and social value. Organisational structure is vital as carefully selected, well designed and well managed organisational structure will improve the impact of social enterprise on the society. This study is based on the 134 data obtained from the SE in Malaysia and registered as Company Limited by Guarantee (CLBG). The study found that, organisational structure and financial performance significantly influence the social value of SE. Furthermore, it was also found that financial performance indeed mediate the relationship between organisational structure and social value. It is hoped that the study can contribute to the improvement of performance of SE in Malaysia and as well as encourage the development of research in the area of SE.","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125077808","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

FIRM’S READINESS TO INTERNATIONALIZATION 公司对国际化的准备

Management and Accounting Review (MAR) Pub Date : 2018-12-31 DOI: 10.24191/MAR.V17I3.795

H. Rosnan, Nuraisyah Chua Abdullah, Norzayana Yusof, M. Abdullah

{"title":"FIRM’S READINESS TO INTERNATIONALIZATION","authors":"H. Rosnan, Nuraisyah Chua Abdullah, Norzayana Yusof, M. Abdullah","doi":"10.24191/MAR.V17I3.795","DOIUrl":"https://doi.org/10.24191/MAR.V17I3.795","url":null,"abstract":"This study addresses primary issues on the internationalization readiness among Small and Medium Enterprises (SMEs). Four factors namely foreign distributing, foreign marketing, foreign network and entry strategy are examined to help in enhancing the understanding on internationalization readiness among SMEs. The main purpose of this paper is to examine the impact of these exogenous variables on internationalization readiness among SMEs in Malaysia. The methodology utilizes primary data from questionnaires which were administered to a sample of 190 SMEs in Malaysia. These self-administered questionnaires were distributed using the non-probability sampling technique which is purposive sampling technique. Descriptive statistics, Internal Consistency - Composite Reliability (CR), Indicator Reliability – Indicator Loadings, Average Variance Extracted (AVE) (Convergent Validity), Fornell Larcker Criterion Discriminant Validity), Standard Beta, T-value, Effect Size (f2) and R Square were employed. Analysis method was performed by using Smart Partial Least Square (SmartPLS) path model analysis. The results show that all factors were significantly correlated to Internationalization Readiness. Further, this paper offers discussions and conclusions. \u0000Keywords: Readiness, Internationalization, SMEs, Smart PLS \u0000 ","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116420298","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

CHARACTERISTICS AND STRATEGIES OF A CONSISTENTLY PROFITABLE PROPRIETORY DAY TRADER AT BURSA MALAYSIA 特点和策略，一个持续盈利的自营交易员在马来西亚交易所

Management and Accounting Review (MAR) Pub Date : 2018-12-31 DOI: 10.24191/MAR.V17I3.818

Saw-Imm Song, E. Chu, T. Lai

{"title":"CHARACTERISTICS AND STRATEGIES OF A CONSISTENTLY PROFITABLE PROPRIETORY DAY TRADER AT BURSA MALAYSIA","authors":"Saw-Imm Song, E. Chu, T. Lai","doi":"10.24191/MAR.V17I3.818","DOIUrl":"https://doi.org/10.24191/MAR.V17I3.818","url":null,"abstract":"Proprietary day trading is relatively new in Malaysia. This study looks into the background characteristics, strategies, behaviour of an above average proprietary trader and factors that determined her success. Recent literature in the developed markets found that the majority of the day traders failed in the first year of trading. Few studies have looked into the winning characteristics and strategies of the traders. Contrary to the findings on failed traders, who traded actively, speculatively, and to their detriment, this case study found that a successful trader on the other hand is highly attentive and disciplined. On average the trader had executed approximately 20 counters per day for about 100 transactions. More than 50% of the roundtrips transactions were completed within half an hour and 70% were completed within 2 hours. The trader was most active in the morning for buy transactions and the majority of the roundtrips were completed in the afternoon. The trader usually holds large positions only for shorter periods to minimise huge losses and disposition effect. It was evident that the trader employs scalping strategies that she profits from very short run and small movement of prices rather than employing fundamental analysis which requires longer term investment horizon. If the trader made profits in the morning, the likelihood is the trader will be more aggressive in the afternoon trades. The regression results reveal that factors that significantly explained the profitability of the trader were the transaction values and the time entering the trades. Market sentiment and duration of holding time do not significantly explain the profitability made by the trader. It shows that in a bullish market, the trader tended to trade more transactions; however that does not contribute significantly to the profits made.","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117060513","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

INTERNAL AUDIT EFFECTIVENESS IN ZAKAT INSTITUTION FROM PERSPECTIVE OF AUDITEE 被审计单位内部审计的有效性

Management and Accounting Review (MAR) Pub Date : 2018-12-31 DOI: 10.24191/MAR.V17I3.786

N. Shamsuddin, Ju Anizai Zaini, Nazifah Mustaffha, N. Johari

{"title":"INTERNAL AUDIT EFFECTIVENESS IN ZAKAT INSTITUTION FROM PERSPECTIVE OF AUDITEE","authors":"N. Shamsuddin, Ju Anizai Zaini, Nazifah Mustaffha, N. Johari","doi":"10.24191/MAR.V17I3.786","DOIUrl":"https://doi.org/10.24191/MAR.V17I3.786","url":null,"abstract":"Internal audit function (IAF) is one of the most important meanings for management to confirm and verify the compliance of administrative units in the financial and administrative policies, legislations, financials and administrative systems as well as the adoption of public policies. IAF also helps in running an organization more efficiently and effectively to increase stakeholders’ value. Moreover, with growing size and attention given to the zakat institutions in the recent years, it has made an increase importance of IAF. Due to the importance of IAF, this paper aims to identify the perceived effectiveness of internal audit department (IAD) in zakat institutions (ZI) from auditees’ perspective to assist on close cooperation and necessary improvement in the IAF. To develop the understanding of the factors that lead to effectiveness of IAD, this paper used qualitative method which is semi-structured interview auditees from four selected ZIs in Malaysia. Each ZIs was represented by two auditees from two different department. There are two factors explored, namely organizational status and competency of IAD. The findings show that both factors are important to achieve the effectiveness of IAF. Additionally, most of the auditees (ZI1, ZI2 and ZI3) agreed that management support are the main factors affecting the IAD effectiveness. Meanwhile, ZI4 perceived that training is the main factor contributing to the same effectiveness. It is hoped that the findings are able to increase the awareness among ZI’s auditors and management to improve the IAD effectiveness in the future. \u0000 \u0000 ","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134058344","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

THE MODERATING EFFECT OF SELF-EFFICACY IN THE RELATIONSHIP BETWEEN PERCEIVED JOB CHARACTERISTICS AND WORK ENGAGEMENT 自我效能感在知觉工作特质与工作投入关系中的调节作用

Management and Accounting Review (MAR) Pub Date : 2018-08-29 DOI: 10.24191/MAR.V17I2.790

R. Krishnan, Koe Wei Loon, Rozana Othman, Geetha Muthusamy, N. E. Alias

引用次数: 3

ENGLISH LANGUAGE SELF-EFFICACY IN A BLENDING LEARNING ENVIRONMENT 混合学习环境下的英语自我效能感

Management and Accounting Review (MAR) Pub Date : 2018-08-29 DOI: 10.24191/MAR.V17I2.787

S. Narasuman, Zalina Mohd Zamri

引用次数: 2

INTROSPECTING ENTREPRENEURSHIP FROM TAWHIDIC PERSPECTIVE: AN EMPIRICAL TESTING tawhidid视角下的企业家精神反思:一个实证检验

Management and Accounting Review (MAR) Pub Date : 2018-08-29 DOI: 10.24191/MAR.V17I2.783

Farah Akmar Anor Salim, Suhaimi bin Mhd Sarif, Ainul Jaria Maidin, Yusof Ismail, Dolhadi Zainudin

{"title":"INTROSPECTING ENTREPRENEURSHIP FROM TAWHIDIC PERSPECTIVE: AN EMPIRICAL TESTING","authors":"Farah Akmar Anor Salim, Suhaimi bin Mhd Sarif, Ainul Jaria Maidin, Yusof Ismail, Dolhadi Zainudin","doi":"10.24191/MAR.V17I2.783","DOIUrl":"https://doi.org/10.24191/MAR.V17I2.783","url":null,"abstract":"The concept of ethical attitude and standard in business dealings has long been argued in the academic world. The current implication on skills and ethical concepts and ideas of Malaysian entrepreneurs from Islamic practices is briefly outlined in the study. Capitalizing on a comprehensive set of questionnaire containing information on respondent’s profile, characteristics and educational background, one hundred twenty one (121) entrepreneurs were surveyed using convenience sampling. The practices of Islamic skills and ethics among Malaysian entrepreneurs in numerous business sectors are discussed in the study. The study postulates that the awareness gained from well-being (falāh) in life and excellence (itqān) in work from business organisation can be derived from the pursuit of Tawhidic principle. A set of close ended questions that contains individual’s characteristics and principles are distributed to entrepreneurs from various business sectors and work experiences for the purpose. Providentially, the study managed to collect 121 completed questionnaires from Malaysian’s entrepreneurs. The study contributes significant information to the academic world as well as to the corporations and governments in conducting business. Finally, the study concludes with the discussion on the proposed business practices and recommended future implementation in achieving entrepreneur’s career success. \u0000 \u0000Keywords: skills, ethics, entrepreneurship, Tawhidic paradigm","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115119846","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0