Asia-Pacific Management Accounting Journal最新文献_第5页

Corporate Characteristics and Sustainability Reporting: From the Lens of the Legitimacy Theory 企业特征与可持续发展报告:合法性理论视角

Asia-Pacific Management Accounting Journal Pub Date : 2022-08-31 DOI: 10.24191/apmaj.v17i2-04

Fadzlina Mohd Fahmi, Nur Fathin R Azmi, Tuan Zainun Tuan Mat

{"title":"Corporate Characteristics and Sustainability Reporting: From the Lens of the Legitimacy Theory","authors":"Fadzlina Mohd Fahmi, Nur Fathin R Azmi, Tuan Zainun Tuan Mat","doi":"10.24191/apmaj.v17i2-04","DOIUrl":"https://doi.org/10.24191/apmaj.v17i2-04","url":null,"abstract":"This study intended to achieve two main objectives, which were to determine the level of sustainability reporting disclosure and to examine the relationship between corporate characteristics and sustainability reporting disclosure. This study used the latest Sustainability Framework introduced by Bursa Malaysia in 2015 as the basis for evaluating and measuring the level of sustainability reporting disclosure. 80 of the top 100 companies by market capitalization in the Malaysian Stock Market were taken as the sample. The published sustainability reports (within the annual reports or stand-alone sustainability reports) from 2017 to 2018 were reviewed and analyzed using the content analysis approach to test the objectives of this study. Drawing on the cy theory perspectives, corporate characteristics, such as firm size, industry type, and assurance statement practices, were chosen as the independent variables. Thefindings showed that firm size, industry type, and assurance statement practices had a significant positive relationship with the level of sustainability reporting disclosure. These findings are consistent with the legitimacy theory, which suggests that large companies in high risks industries with assurance statement practices tend to disclose higher sustainability information to legitimize their business operations and activities and maintain their image and reputation. Keywords: sustainability, corporate characteristic, sustainability reporting, legitimacy theory","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45805438","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

Determinant Factors of Adoption of Fintech Payment Services in Indonesia Using The UTAUT Approach 使用UTAUT方法在印度尼西亚采用金融科技支付服务的决定因素

Asia-Pacific Management Accounting Journal Pub Date : 2022-04-30 DOI: 10.24191/apmaj.v17i1-04

Florentina Kurniasari, Sharina Tajul Urus, Prio Utomo, Nadiah Abd Hamid, S. Jimmy, I. W. Othman

{"title":"Determinant Factors of Adoption of Fintech Payment Services in Indonesia Using The UTAUT Approach","authors":"Florentina Kurniasari, Sharina Tajul Urus, Prio Utomo, Nadiah Abd Hamid, S. Jimmy, I. W. Othman","doi":"10.24191/apmaj.v17i1-04","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-04","url":null,"abstract":"The advancement of digital technology has affected many industries, including digital payment services. The objective of this study was to analyze the adoption of Fintech payment services in Indonesia using the UTAUT theory approach. This study also considered the important role of national culture in strengthening the effect of the social influence variable in creating trust. The study added the government policy variable in strengthening the effect of facilitating a condition in creating trust. The study was conducted by distributing 310 questionnaires to freshly employed graduates who were digital payment services users. Further analysis was conducted with linear multiple regression using IBM SPSS 26. The study found that trust had the highest effect in creating the adoption decision in digital payment services, followed by government policies in strengthening the facilitating conditions. Meanwhile, performance and effort expectancy, social influence and facilitating condition did not have a direct influence on customer trust. Uncertainty avoidance, masculinity and long-term orientation also did not have a strengthening effect of social influence in gaining trust. Keywords: UTAUT, national culture, government policy, trust, adoption in digital payment","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41256906","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: 2

Firm Focus, Market Orientation and Firm Performance within the Health Insurance Industry 健康保险行业的企业焦点、市场导向和企业绩效

Asia-Pacific Management Accounting Journal Pub Date : 2022-04-30 DOI: 10.24191/apmaj.v17i1-01

M. Majeed, Kwabena Ekremet, Setsoafia-Tukpeyi Godwin

引用次数: 0

Addressing Resource Constraint Issues: Unpacking The Strategies for Sustainability of Nonprofit Organisations 解决资源约束问题:拆解非营利组织的可持续发展战略

Asia-Pacific Management Accounting Journal Pub Date : 2022-04-30 DOI: 10.24191/apmaj.v17i1-02

Nur Hayati Ab Samad, N. Ahmad

{"title":"Addressing Resource Constraint Issues: Unpacking The Strategies for Sustainability of Nonprofit Organisations","authors":"Nur Hayati Ab Samad, N. Ahmad","doi":"10.24191/apmaj.v17i1-02","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-02","url":null,"abstract":"Nonprofit organisations (NPOs) play a significant role in social service delivery via deliverables of the organisational mission. However, NPOs operate with limited resources, which consequently trigger their unsustainability. The inability of NPOs to address resource constraint issues may adversely impact society because they play an important role in delivering social services and ensuring sustainable development. Hence, through semi-structured interviews, this study addressed how NPOs operating under limited resources ensure organisational sustainability. The findings indicated that NPOs implement entrepreneurial orientation (EO) and cross-sector collaboration to overcome resource constraints. Concurrently, organisational capacities (human resource capacity, board leadership capacity, infrastructure capacity, and planning and development capacity) are vital to ensure the sustainability of NPOs. Stakeholder engagement is predicted as a moderator between EO and NPOs sustainability. Organisational fit is postulated as a moderator between cross-sector collaboration and NPOs sustainability. The findings contribute to the literature on the sustainability of NPOs by proposing a conceptual framework on organisational factors influencing NPO sustainability. Based on the findings, NPOs and regulators can unpack the targeted strategies that enhance NPO sustainability. Keywords: nonprofit organisation, resource constraint, sustainability","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44422532","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

Nexus Between Intellectual Capital and Profitability: Evidence from Listed SMEs in Malaysia 智力资本与盈利能力的关系——来自马来西亚上市中小企业的证据

Asia-Pacific Management Accounting Journal Pub Date : 2022-04-30 DOI: 10.24191/apmaj.v17i1-05

H. S. Mohammad

{"title":"Nexus Between Intellectual Capital and Profitability: Evidence from Listed SMEs in Malaysia","authors":"H. S. Mohammad","doi":"10.24191/apmaj.v17i1-05","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-05","url":null,"abstract":"This paper examines the impact of intellectual capital and its components on profitability using the Modified Value Added Intellectual Coefficient (MVAIC) methodology. Data was collected from 26 listed SMEs in Malaysia from 2017-2019 providing 78 observations. This study employed the fixed-effect and random-effect models. The results showed that the MVAIC was significant and positively associated with profitability. Of the four components of the MVAIC, human capital efficiency and capital employed efficiency correlated positively and significantly with profitability. Structural capital efficiency was negatively associated with profitability. While, relational capital efficiency revealed an insignificant association with profitability. Overall, listed SMEs profitability was driven by both intellectual capital and physical capital, however the magnitude of contribution varied. The effect of capital employed efficiency presented a superior relative magnitude in comparison to human capital, structural capital and relational capital suggesting that physical capital was the main drive behind profitability. This study presented a robust theoretical foundation and employed a validated methodology. Therefore, it extends knowledge of intellectual capital among academicians and stakeholders as well as highlights its contribution to value creation. Keywords: intellectual capital, profitability, SMEs, MVAIC models","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47380731","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

The Determinants of Indulgence in Corruption Among Law Enforcement Personnel in Malaysia 马来西亚执法人员放纵腐败的决定因素

Asia-Pacific Management Accounting Journal Pub Date : 2022-04-30 DOI: 10.24191/apmaj.v17i1-12

I. K. Norziaton, Zatun Najmiah Mohd Sabri

{"title":"The Determinants of Indulgence in Corruption Among Law Enforcement Personnel in Malaysia","authors":"I. K. Norziaton, Zatun Najmiah Mohd Sabri","doi":"10.24191/apmaj.v17i1-12","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-12","url":null,"abstract":"This study investigated the determinants of indulgence in corruption among law enforcement agency personnel in Malaysia. This study focussed on three law enforcement agencies in Malaysia, the Royal Malaysia Police Department, the Road and Transport Department, and the Immigration Department. The Fraud Diamond Theory was used to form the framework and develop the hypotheses. It concerns corruption among law enforcement personnel using the four elements: capability, pressure, rationalization, and opportunity. There were four hypotheses developed in this study. The researcher used face-to-face and online surveys (questionnaires) as data collection method and the participation of respondents was voluntary. 150 questionnaires were issued for the collection of data through an online survey and face-to-face interviews. The data collection process took two months, from May 2020 to June 2020. In the earlier part of the data collection process, 63 questionnaires were obtained, while 79 questionnaires were received towards the end of the period. Based on the findings, there is a significant positive correlation between self-influence and family influence-related and the indulgence in corruption among law enforcement personnel. This research indicated that family pressure and self-influence attributes were accepted. However, another two attributes namely public perception and peer pressure, were rejected. This study has important implications for national or international policymakers to acknowledge that anti-corruption policies play a crucial role to curb corruption among law enforcement agencies and understand the need to adopt these anti-corruption policies according to each nation’s economic and cultural context. Keywords: corruption, indulgence in corruption, law enforcement, fraud diamond theory","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45339629","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

The Effects of Financial Leverage on Firm Performance in Shariah-Listed Consumer Products & Services Firms Shariah上市消费品和服务公司财务杠杆对公司业绩的影响

Asia-Pacific Management Accounting Journal Pub Date : 2022-04-30 DOI: 10.24191/apmaj.v17i1-09

Masturah Ma’in, J. Keshminder, S. Chuah, Khairol Syafiqah Ahmad Afindi

引用次数: 0

The Institutional Context Changes of Village- Owned Enterprises in Indonesia Towards the Implementation of Participative Governance and Social Enterprise Business Models 印尼乡村企业实施参与式治理与社会企业商业模式的制度环境变迁

Asia-Pacific Management Accounting Journal Pub Date : 2022-04-30 DOI: 10.24191/apmaj.v17i1-13

R. Suryanto, Nafsiah Mohamed, Rizal Yaya, Ayub Md Som

{"title":"The Institutional Context Changes of Village- Owned Enterprises in Indonesia Towards the Implementation of Participative Governance and Social Enterprise Business Models","authors":"R. Suryanto, Nafsiah Mohamed, Rizal Yaya, Ayub Md Som","doi":"10.24191/apmaj.v17i1-13","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-13","url":null,"abstract":"This research explains how Village-owned Enterprise (VOE) in Indonesia underwent institutional changes as a response to the institutional context changes and local village responses. The objective of this research was to provide evidence if any village has the capacity to interpret and formulate responses to institutional context changes. A detailed case study of VOE Panggung Lestari in Panggungharjo Village, Yogyakarta, Indonesia was documented by interviewing local leader and key actors in the process of VOE establishment and development. In depth interview with the key person in the Ministry of Village was done to understand the context and issues regarding the institutional context changes in VOE. This research provides a conceptual framework to demonstrate how institutional context changes of regulations, social, market failure and culture might trigger the Panggungharjo Village to provide local solutions to the waste problem by implementing the social enterprise business model and participative governance. This finding adds a new understanding of how a village might escape from the embedded institutional environment by interpreting and responding to the institutional changes to find innovative and sustainable solutions for their local problem, which in this case was the waste problem. Keywords: village-owned enterprise (VOE), institutional context, participative governance, social enterprise business model","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43543435","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: 3

An Examination of the Utilization of Audit Technology in Influencing Audit Job Performance 审计技术运用对审计工作绩效的影响研究

Asia-Pacific Management Accounting Journal Pub Date : 2022-04-30 DOI: 10.24191/apmaj.v17i1-11

Nurul Fitri Mohd Noor, Zuraidah Mohd Sanusi, R. Johari, Ahmed Abdullah Saad Al-Dhubaibi, Ataina Hudayati, Nur Adillah Abdul Razak

{"title":"An Examination of the Utilization of Audit Technology in Influencing Audit Job Performance","authors":"Nurul Fitri Mohd Noor, Zuraidah Mohd Sanusi, R. Johari, Ahmed Abdullah Saad Al-Dhubaibi, Ataina Hudayati, Nur Adillah Abdul Razak","doi":"10.24191/apmaj.v17i1-11","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-11","url":null,"abstract":"Many traditional approaches of accounting and auditing assessment have been transformed by the growth of audit technology. This study aimed to identify key factors driving auditors’ adoption of audit technology in a developing country, Malaysia, through the lens of the Technology to Performance Chain (TPC) framework. The results of this study are based on a survey conducted in Malaysia with audit firms of varying sizes and were analyzed using the Structural Equation Modelling-Partial Least Square (PLS) statistical tools. The direct and interaction effects of audit technology and situational support variables in improving auditor work performance, as well as the mediation effect of audit assessment on the connections, were investigated in this study. According to the findings, audit technology and situational support play a larger role in the efficiency and effectiveness of auditors' work. Additional analysis provides proof of audit assessment as well. This study makes several contributions to the literature including identifying new influential factors in the TPC framework. This framework has not been widely applied in auditing research and it looks beyond the individual perspective to that of the organization as a whole. Keywords: audit performance, auditing, audit technology, situational support, audit assessment","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42278747","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

Environmental Issues in Malaysia: Suggestion to Impose Carbon Tax 马来西亚的环境问题:征收碳税的建议

Asia-Pacific Management Accounting Journal Pub Date : 2022-04-30 DOI: 10.24191/apmaj.v17i1-03

Norfakhirah Nazihah Mohd Hasnu, Izlawanie Muhammad

引用次数: 3