Asian Journal of Accounting Perspectives最新文献

{"title":"A Conceptual Framework of Sustainability Balanced Scorecard to Enhance the Performance of Shared Service Centre","authors":"Agha Shadab Ali, Ruhanita Maelah, Mufeed Ahmed Meerani, M. Jantan","doi":"10.22452/ajap.vol15no2.4","DOIUrl":"https://doi.org/10.22452/ajap.vol15no2.4","url":null,"abstract":"Research aim: The paper aims to propose a conceptual framework of a sustainability balanced scorecard that communicates the requisite of SSCs along with aggregation of the three dimensions of Triple Bottom Line (People, Planet, and Prosperity) and four perspectives of the Balanced Scorecard (Financial, Customer, Internal Business, and Innovation and Learning) to the assess appropriate performance indicators and sustainability approach on the management dashboard at SSC. Design/ Methodology/ Approach: This conceptual study is based on a review of prior literature on sustainable performance management in SSCs and in-depth interviews with SSC executives to assess the performance indicators for enhancing corporate sustainability. Research finding: The proposed research framework is a combination of several perspectives of BSC and facets of TBL such as customer, internal business innovation and learning, economy, environment, and social. Theoretical contribution/ Originality: The paper proposed a conceptual framework of sustainable performance management at the organisational level, especially in the shared service industry that can also be applied for future academic research. Practitioner/ Policy implication: The proposed framework may generate new insights for the policymakers and practitioners to guide the practices to strategically refine for effective management dashboards in the shared service industry.","PeriodicalId":33532,"journal":{"name":"Asian Journal of Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85067409","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}

{"title":"A Preliminary Study on Auditors’ Performance Attributes – Perceptions from Accounting Firm Practitioners","authors":"Ramesh Ruben Louis, Noor Adwa Sulaiman, Z. Zakaria","doi":"10.22452/ajap.vol15no2.1","DOIUrl":"https://doi.org/10.22452/ajap.vol15no2.1","url":null,"abstract":"Research aim: Recent occurrences of accounting failures have raised concerns over the quality of auditors’ performance. While there have been numerous studies on audit quality, there are limited research on what attributes constitute proper auditors’ performance. Thus, the objective of this study is to examine auditors’ performance attributes perceived to be important to achieve audit quality by auditors in practice. Design/ Methodology/ Approach: Data were obtained from 307 survey questionnaires received from auditors of large firms, small and medium-sized firms, and sole proprietors. Research finding: The study respondents perceived auditors’ performance related to competencies to perform the audit effectively and performing the audit in accordance with standards and regulations as the most significant attributes. These two key attributes were significant regardless of the types of audits performed (i.e. PLC or SME) and the position of the auditor (management or staff levels). On the other hand, attribute relating to providing individualised attention to clients was perceived to be of the lowest importance to the respondents. Theoretical contribution/ Originality: This study examined various behavioural and individual attributes for proper auditors’ performance, which enhances the literature on audit quality. Practitioner/ Policy implication: Key attributes and behaviours for auditors’ performance can be used by researchers and audit practitioners to set their performance benchmark and also used to assess any shortcomings. Research limitation: The respondents were mainly auditors of small and medium-sized firms and sole proprietors.","PeriodicalId":33532,"journal":{"name":"Asian Journal of Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77898770","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}

{"title":"The Relevance of Integrated Reporting in Investment Decision Making: A Proposed Framework","authors":"Abdul Alim Baser, Z. Saleh, Mazni Abdullah","doi":"10.22452/ajap.vol15no2.2","DOIUrl":"https://doi.org/10.22452/ajap.vol15no2.2","url":null,"abstract":"Research aim: Although Integrated Reporting (IR) has been widely adopted worldwide, literature on its usefulness in stock investment decision making is still scant and inconclusive. As such, this paper aims to articulate a conceptual framework to catechize the nexus between IR information, and stock investment decision making. Design/ Methodology/ Approach: The extant literature on IR is critically reviewed to identify gaps in knowledge, and finally to propose a framework that can link the IR and investment decision making. Research finding: This paper argues that IR information disclosed through six types of capital information (Financial, Human, Intellectual, Manufactured, Natural, and Social and Relational) can impact stock investment decision making both directly and indirectly. The indirect or mediation effect is performed by the reporting engendered firm’s reputation as perceived by the investors. Theoretical contribution/ Originality: Bearing stockholders’ information needs, this paper broadens the demand-side IR literature by showing an otherwise overlooked interlinkage between IR information, and investment decision making. Practitioner/ Policy implication: This paper offers new insights to investors, regulators, and researchers who had been arguing and searching for the usefulness of IR in the capital market. Research limitation: Since IR is a growing field of research, future research might include different behavioural biases or personal values in the proposed investment decision making framework. Keywords: Integrated Reporting (IR), Investment decision, Corporate reputation, Corporate reporting.","PeriodicalId":33532,"journal":{"name":"Asian Journal of Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74039535","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}

{"title":"Shariah disclosure expectation gap between Shariah practitioners and Islamic banks’ customers in Malaysia","authors":"Nur Afiqah Md Amin, Noraini Mohd Ariffin, A. H. Fatima","doi":"10.22452/ajap.vol14no2.1","DOIUrl":"https://doi.org/10.22452/ajap.vol14no2.1","url":null,"abstract":"Research aim: The aim of this study is to examine the possibility of a gap in perception between Shariah practitioners and customers of Islamic banks on the importance of Shariah disclosure by Islamic banks. Design/ Methodology: Questionnaires were distributed to Shariah practitioners, consisting of Shariah committee members and Shariah officers, and Islamic banks’ customers who were lecturers and final year accounting students. The concept of expectation gap derived from the auditing literature was extended and applied to this study’s context. A total of 64 and 200 questionnaires were distributed to Shariah practitioners and customers of Islamic banks, respectively. The response rates were 41% for Shariah practitioners and 65% for Islamic banks’ customers. Research findings: The results indicate that Shariah practitioners and customers perceive all Shariah disclosure items as important to be disclosed. However, a few significant differences were noted between both groups, suggesting the existence of an expectation gap, albeit minimal. Only a minimal gap between the selected customers and practitioners may be reasonable, as the group of customers consisted of informed customers. Theoretical contribution/ Originality: This study contributes to knowledge as there is a dearth of literature that determines customers’ perceptions of Shariah disclosure. Practitioner/ Policy Implications: The results provide regulators and Islamic banks with valuable insight into the importance of Shariah disclosure items from the points of view of customers and Shariah practitioners on which items they concur as important and which items they differ in opinion. Limitation/ Implication: This study is an initial effort to examine the expectation gap between knowledgeable customers and Shariah practitioners on the Shariah disclosure made by Islamic banks. The customers are respondents from only one university; hence, there is a limitation concerning the generalisability of the findings. Thus, future research could extend such an investigation to other customers in order to enhance generalizability.","PeriodicalId":33532,"journal":{"name":"Asian Journal of Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81259433","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}

{"title":"Student-centred, lecturer-centred, and hybrid teaching methods: Impacts on accounting students' technical and soft skills","authors":"Noor Adwa Sulaiman, S. Shahimi, Z. Zakaria","doi":"10.22452/ajap.vol14no2.4","DOIUrl":"https://doi.org/10.22452/ajap.vol14no2.4","url":null,"abstract":"Research aim: This study examines the impacts of teaching methods: student-centred, lecture-centred, and hybrid (lecture-student) on technical and soft skills of accounting students. Design/ Methodology/ Approach: The impacts are assessed via a structural modelling procedure using Smart PLS based on survey data gathered from accounting students in one public university in Malaysia. Research findings: Results show the lecturer-centred method impacting the students’ technical skills, and the hybrid method impacting students’ technical and soft skills. It is evident from the analysis that there is minimal impact of the student-centred teaching method on technical and soft skills and of the lecturer-centred teaching method on soft skills of the accounting students. The results suggest that the hybrid teaching method is the most effective teaching method in enhancing accounting students’ technical and soft skills. Practitioner/ Policy implication: This research could assist universities and policymakers to formulate relevant teaching strategies and approaches to enhance accounting students’ competency. Limitation/ Implication: The findings in this study is revisiting and revising the current teaching methods is necessary to prepare future accountants for a career in accounting.","PeriodicalId":33532,"journal":{"name":"Asian Journal of Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90409469","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}

{"title":"The practice and determining factors of voluntary graphics disclosure in Local Government Financial Statements in Indonesia","authors":"A. Probohudono, S. Supriyanto, Estetika Mutiaranisa Kurniawati","doi":"10.22452/ajap.vol14no2.2","DOIUrl":"https://doi.org/10.22452/ajap.vol14no2.2","url":null,"abstract":"Research aim: This study aims to measure the extent and the determinants of voluntary graphics disclosure in Laporan Keuangan Pemerintah Daerah (LKPD) or Local Government Financial Statements in Indonesia. Design/ Methodology/ Approach: This study used 197 audited LKPD in Indonesia, comprising 155 regency governments and 32 district governments. The financial statements of these 197 local governments were examined to measure the extent of voluntary graphics disclosure and investigate the potential determinants of voluntary graphics disclosure. This study used multiple regression analysis to examine the determinants (performance, level of dependency, location, education background, and competency) of voluntary graphics disclosures. Research findings: The results indicate a low extent of voluntary graphics disclosure in the LKPD in Indonesia. The average voluntary graphics disclosure rate is 44.88%, demonstrating a lack of usage of voluntary graphics disclosure. The results also indicate that only performance has an insignificant effect on the extent of voluntary graphics disclosure. Practitioner/ Policy implication: The findings regarding voluntary graphics disclosure in LKPD should be of concern to regulatory authorities and standard setters in Indonesia. Research limitation: This study focuses on measuring the extent and the determinants of voluntary graphics disclosure practices among 197 local governments in Indonesia. Hence, the sample of this study is limited to the local governments employing graphics in providing information in their financial statements for the year 2015.","PeriodicalId":33532,"journal":{"name":"Asian Journal of Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79060338","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}

{"title":"Customers, control, and the performance of Islamic banks","authors":"Ahmadasri Alaudin","doi":"10.22452/ajap.vol14no2.3","DOIUrl":"https://doi.org/10.22452/ajap.vol14no2.3","url":null,"abstract":"Research aim: This study explores the relationship between customer fairness and trust building and the performance of bank branches. Design/Methodology/Approach: Methodologically, this relationship is first explored with no mediating variable using bivariate correlation analysis as a precursor to a more sophisticated path analysis where this relationship is hypothesized to be mediated by control systems. The data for these analyses are subjective assessments elicited from a survey of branch managers working in two different Islamic banks in Malaysia. Research Findings: Overall, the results suggest that customer trust building is an important determinant of performance relative to expectations, both directly and indirectly through the use of control systems. However, there is less support for a significant association between customer fairness building and performance. Theoretical contribution/Originality: Given the impressive growth in the size and popularity of Islamic banking around the world, it is an increasingly pertinent domain for academic research. This study has sought to contribute to this literature from the perspective of organizational dynamics and organizational performance as perceived by branch managers. It also contributes to Simons’ levers of control framework by operationalizing its belief system lever using values (i.e., trust and fairness building). Practitioner/Policy implication: Bank management both at corporate and business (operating) levels may benefit from the findings in implementing strategy and developing value-based competitive advantage in a form of trust and fairness. Limitation/Implication: The lack of support for customer building results may provide opportunity for further research into this. It would have been interesting to elicit views from a wider range of bank personnel (i.e., regular employees as well as branch managers). Whilst on the other hand it may have been beneficial to utilize more objective measurements, particularly with respect to performance.","PeriodicalId":33532,"journal":{"name":"Asian Journal of Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78061038","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}

{"title":"Sustainability reporting disclosure practices among Bangladeshi companies in line with Global Reporting Initiatives","authors":"S. Das, M. Miah, Md. Rubel Miah, Diljahan Akter, T. Hossain","doi":"10.22452/AJAP.VOL14NO1.4","DOIUrl":"https://doi.org/10.22452/AJAP.VOL14NO1.4","url":null,"abstract":"Research aim: The core objective of this study is to identify the nature and extent of sustainability reporting disclosure practices among Bangladeshi listed companies, in line with global reporting initiatives (GRI).Design/Methodology/Approach: The content analysis method is used in this study to examine a total of 48 items, consisting of 17 environmental and 31 social disclosure items, in line with GRI. Data were drawn from the published annual reports of a sample of 51 listed companies for the financial year of 2016/2017.Research findings: On average, 13.73% of the sample companies did not disclose any issue on sustainability reporting. The overall sustainability reporting index of these companies is 10.70% (environmental: 11.42% and social: 10.31%). The level of overall disclosure is low, with the Cement industry focusing on both social (21.18%) and environmental (14.19%) areas, the Textile industry mainly focusing on the environmental (17.06%) area, and the Bank industry mainly focusing on the social (25.16%) area. There is a paucity of disclosure of both social and environmental issues in Food & Allied and Pharmaceuticals & Chemicals industries. Companies are reluctant to disclose issues related to emission, effluent, waste, and compliance under the environmental dimension, and human rights and social performance indicators under the social dimension.Theoretical contribution/ Originality: Several studies have been conducted on either corporate social reporting or environmental reporting, but there is a dearth of an integrated investigation into the level of sustainability reporting practices in Bangladesh. This study enumerates the sustainability reporting practices in Bangladesh based on the most recognised global non-financial reporting standard, namely GRI.Practitioner/ Policy implication: With the growing awareness among stakeholders and the initiatives taken by regulators, there might be an increasing trend in sustainability reporting practices. This study is expected to contribute to the introduction of more regulatory requirements for a comprehensive framework on sustainability reporting.Research limitation: This study focuses on only quantity and not quality in preparing the disclosure index and considers only one period.Keywords: Social Reporting, Environmental Reporting, Sustainability Reporting, Global Reporting Initiatives, BangladeshType of Manuscript: Research paperJEL Classification: M14","PeriodicalId":33532,"journal":{"name":"Asian Journal of Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86023604","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}

{"title":"Environmental Management Accounting in the Malaysian Manufacturing Sector","authors":"J. Ong, R. Noordin, Junainah Jaidi","doi":"10.22452/ajap.vol13no1.5","DOIUrl":"https://doi.org/10.22452/ajap.vol13no1.5","url":null,"abstract":"Research aim: This research investigates the relationship between EMA (monetary and physical) and environmental performance \u0000Design/ Methodology/ Approach: This is a questionnaire-based survey study whereby the questionnaires are sent to 69 large manufacturing companies in Malaysia that are certified with ISO 14001 Environmental Management System.  \u0000Research finding: The study found no relationship between EMA (monetary and physical) and environmental performance. \u0000Theoretical contribution/ Originality: The study highlights that the EMA literature is not yet comprehensive and as such, may result in the lack of a relationship with EMA. \u0000Practitioner/ Policy implication: The results suggest that a formal environmental management accounting by the government may be able to assist to the lack of relationship between EMA and environmental performance. \u0000Limitation/ Implication: The study sampled only large Malaysian manufacturing companies with ISO 14001 Environmental Management System. Additionally, a larger sample size may provide better results. \u0000Type of article: Research paper \u0000Keywords: Environmental Performance, Monetary Environmental Management Accounting, Physical Environmental Management Accounting, ISO 14001 Environmental Management System \u0000JEL Classification: C30","PeriodicalId":33532,"journal":{"name":"Asian Journal of Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83482095","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}

{"title":"Whistleblowers’ Role in Mitigating Fraud of Malaysian Higher Education Institutions","authors":"Intan Salwani Mohamed, Kristine Belaja, Nabilah Rozzani","doi":"10.22452/AJAP.VOL12NO2.4","DOIUrl":"https://doi.org/10.22452/AJAP.VOL12NO2.4","url":null,"abstract":"Research aim: The current study aims to discuss possible fraud occurrences that might happen in the setting of Malaysia higher education sector, as well as exploring the importance of whistleblowers as the primary source of information to investigators while looking into fraud cases involving universities. \u0000Design/ Methodology/ Approach: Literature review method is employed for this study. \u0000Research finding: With the rise of fraud cases in many sectors in Malaysia, many studies are concurrently emphasising on the crucial function of whistleblowing as an internal control mechanism of an organisation. However, the education industry is facing a challenging ethical dilemma with budget cuts experienced by higher education institutions, as they need to survive within the means of these allocations to ensure that they are operating smoothly, and to uphold their reputation. \u0000Theoretical contribution/ Originality: The discussion provided from this study on issues of fraud in Malaysian higher education institution and the vital role for individuals to blow the whistle as soon as they sense red flags is hoped to provide useful guides for organisations in designing distinct and unprejudiced whistleblowing hotlines to stop illegal organisational behaviour internally. \u0000Practitioner/ Policy implication: With fraud cases escalating, especially in universities, this study intends to create awareness among accounting professionals of the merits of whistleblowing to support reporting wrongdoings regarding their peers, possibly even before the effects are so disastrous that an organisation’s viability is in question. \u0000Research limitation/ Implication: As this is a conceptual paper, the findings are expected to lead towards further understanding of issues, and possible positive impacts on whistleblowing should be gathered and tested empirically. \u0000Keywords: Integrity, Whistleblowing, Higher Education Institutions \u0000Type of article: Conceptual paper \u0000JEL Classification: M00, M48","PeriodicalId":33532,"journal":{"name":"Asian Journal of Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82581140","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}