User's satisfaction on e-government services: An integrated model

In many developed countries, IT (IT) adoption in government agencies has been studied extensively. Unfortunately, such study is still lacking among developing countries including Malaysia.In fact, previous studies on the adoption of e-government offer limited framework to build on further research. This study investigates citizens’ intentions and usage of e-government services and introduces a framework that combines Technology Acceptance Model (TAM), Theory of Planned Behaviour (TPB), and Information System Success (ISS) as a base to examine factors that affect the intention and usage of e-government services. The proposed e-government adoption model takes into accounts issues of personal innovativeness, perceived usefulness, perceived ease of use, attitude, subjective norm, perceived behaviour control and system quality. By investigating users of online government services, we postulate that those factors should be the predictors of continued usage of e-government services.This study has practical implications for the design of mechanisms for the adoption of e-government

Developing entrepreneurial accounting graduates using accounting simulation model among accounting students at Malaysian public universities

Graduate unemployment is considered as one of the main social development problems facing the Malaysian government. One of the potential careers to solve and reduce the unemployment problem is entrepreneurship.Training, internship and entrepreneurship program must be encouraged to the Malaysian University students for changing their mindset as to become self-reliant by having entrepreneurship spirit and culture.Thus, this study focuses on the individual development by using accounting simulation model to inculcate the entrepreneurial attributes and values in the mindset of the accounting students thus encourage them to become entrepreneur.From the literature, attributes and values of entrepreneur are dignity, self-esteem, good moral values, responsible, honest, knowledgeable, achievement oriented, self-confident, do not give up easily, wise, optimistic, like to work on own, quick to made decision, like change, like a challenge, good mixer, good planner, like to take risks, and trusting.These characteristics are knowledge and skills which can be acquired, trained and improved over time.This research proposes the accounting simulation model to develop the entrepreneurial characteristic among accounting students in Malaysian public universities.This research utilizes a survey method using a questionnaire. The findings of the study provide insights to the academics and Malaysian government in promoting the entrepreneur characteristics a basis for planning, developing and implementing entrepreneurial strategic policy and practices in Malaysia especially related to graduate entrepreneurs

Disaster contingency recovery planning (DCRP): Management role

This paper presents an analysis of selected MSC companies in a survey of Disaster Contingency Recovery Planning (DCRP). In particular, it examines the role of management in planning and setting priorities for contingency planning, especially in those organizations that have specified IT is vertical to business operations. At present, the level of adoption of DCRP in Malaysia is moderate. Only 40.4% of the companies are currently implementing the DCRP plan. However, it is believed that there would be a rapid development in DCRP in future based on the fact that the respondents perceived the benefits outweigh the barriers

An examination of audit functions: Accounting students’ perspective

The objective of this study is to examine the auditing function which serves the users of financial statements.The financial statements have been accepted as major sources for a company financial position where interested external parties based in their decision-making process.In addition, the auditor is expected to enhance the quality of financial report; that its reliability, credibility and comparability through a proper and competent course of audit.This study has selected students of higher learning institution.The researcher replicates a survey from Reynolds (1989) to examine how respondents actually view the audit functions in terms of its importance and effectiveness.The total mean for each variable was calculated and used to measure respondents’ perception and to test the hypotheses.The descriptive technique employed statistically indicated that all audit function was perceived as important and effective. For perceived importance, the findings had indicated that the students highly expected auditor to enhance the reliability of financial statements, ensure the reports are prepared in accordance to GAAP and sufficiently carry out valuation on company liabilities. In term of effectiveness, they agree that the auditors have effectively delivered audit function such on performing independent opinion of financial report, auditing profession is self regulated and auditors have ensured that the preparation of financial statements are according to GAAP. Audit functions are also ranked based on their total mean.Finally, a comparison was made between results from the current and Reynolds’ study to identify how different group of users actually perceive audit functions that are currently being performed by audit practitioners

Revisiting the role of universities in achieving MDGs

This chapter is an effort to look within the university education and suggest measures through which appropriate skill development and knowledge based society could catalyze the achievement of Millennium Development Goals in Malaysia.Universities have played a strategic role in the economic and social development of the country and of the regions where they are located.The university is a relevant actor in the social system, in what concerns the development of human capital, through the supply of new professionals that have universalistic skills which provide a better identification of social and economic responsibilities (Goddard et al. 2006)

Transformasi perkhidmatan awam melalui sistem kerajaan elektronik

Bermula dari tahun 1980an, kerajaan telah mengambil langkah proaktif untuk melakukan pelbagai perubahan dalam sistem pentadbiran.Ini timbul berikutan kritikan terhadap prestasi perkhidmatan awam yang semakin merosot, tadbir urus yang lemah dan kurang penekanan terhadap kepuasan pelanggan.Sehubungan dengan itu, antara langkah strategik yang diambil oleh kerajaan ialah dengan memperkenalkan sistem kerajaan elektronik (e-government).Kajian ini dijalankan bagi meneroka ciri-ciri kerajaan elektronik dan bagaimana pelakanaan sistem ini mampu meningkatkan keberkesanan sistem penyampaian perkhidmatan sektor awam.Pengkaji juga akan meneliti hubungan sistem kerajaan elektronik terhadap peningkatan dalam tadbir urus kerajaan.Andaian kajian adalah pelahanaan sistem kerajaan elektronik mampu meningkatkan tahap responsif perkhidmatan awam kepada masyarakat Kertas kerja ini telah diterima untuk dibentangknn di Seminar Dasar Malaysia Peringkat Antarabangsa pada 6-8 Oktober 2009 anjuran Universiti Teknologi Mara Sabah

Disaster Contingency Recovery Planning (DCRP): Management Role

ABSTRACT This paper presents an analysis of selected MSC companies in a survey of Disaster Contingency Recovery Planning (DCRP) . PURPOSE AND OBJECTIVES OF STUDY The increasing importance and sophistication of computer systems in data processing are spurring many organizations to emphasize information security practices aimed at helping them quickly regain access to data in the event of natural or manmade disaster. Getting management to understand the importance of information technology security measures is a big task faced by a security administrator. Many nontechnical managers often view IT contingency plan as a way to spend funds with little chance for a return on investment. Therefore, an IT security measures are often the first line items to be cut from the budget. However armed with the knowledge of the firm's IT and its greatest known vulnerability points, understanding how earthquake, floods, bombings and other natural and human-made disasters may occur throughout the firm and the rest of the world. Recovering from a disaster quickly is crucial to a firm's survival as a going concern, thus a disaster contingency and recovery plan must be prepared to survive a severe crisis. The plan provides guidelines that, if followed, enable a firm to minimize damage and restore both its computer operations and regular business operations. A disaster contingency and recovery plan (DCRP) is a comprehensive plan for recovering from natural and human-made disasters that affect not only a firm's computer processing capabilities but also its critical business operations. Often these disasters completely shut down operations. The longer a firm's operations are shut down, the more likely it will never reopen the business. Studies have conclusively demonstrated that a comprehensive DCRP must be prepared to survive a severe crisis. Several examples which in case of natural or man made disaster have highlighted the importance of the DCRP. The 11 September tragedy in the USA has provided a wake up call to remind businesses of the need for adequate disaster recovery and business continuity planning. The attack had also caused many organizations to move DCRP from nice to have to should have, some have even moved to must have and are starting to take actions. Some industry sectors which are more reliant on technology to run their business have leaded the way to have a comprehensive and up to date DCRP. Therefore this study is conducted firstly to explore management awareness towards the importance of a DCRP in Malaysia setting. Secondly, this study examines the role of management in planning and setting priorities for contingency planning especially in those organizations that have specified that IT is critical to the business operations. The results of this study are useful to explain whether Malaysian companies are taking the risks to their business and IT seriously. This study also provides an input to the regulator body such as Multimedia Development Corporation (MDC) on whether they should set DCRP as one of criterion of MSC status companies. As for the industry, the findings are likely to provide awareness among the managers thus stimulate the companies to plan interventions such as education, workshops and self-assessment schedules on DCRP. Moreover, the outcomes of the study contribute in cultivating DCRP culture not only among the private sector but also the government bodies which are marching towards the era of Information, Communication and Technology (ICT). Furthermore, in Malaysia, few studies were done on the management perceptions and awareness of DCRP, therefore this study was conducted to fill the gap in DCRP research subsequently make some contribution to the accounting information systems literature. LITERATURE REVIEW Disaster recovery (DR) ensures that data are automatically backed-up, restored or recovered in the event of a disaster, accident or other failure. The ultimate goal is that historical data are automatically accessible and reside on the right media while storage space is consistently available. Department of Information Michigan (2003) defined A Disaster Recovery Plan (DRP) is the documentation that delineates all the roles and responsibilities for staff, along with the steps that must be taken to successfully move the production processing performed at the site of the disaster to the Disaster Recovery site. Kweku-Muata (Noel

From manual to computerisation: A case study of expenditure cycle at Brainy Bookstore

Brainy Book Store (BBS) had been operating successfully for over twenty nine years and had become a major text books provider in Alor Setar.The company had been selling books to nearby universities and college market. Its book lines included general books, academic books and library books. The company has only one retail outlet located in Malaysia Entrepreneur University campus, and employs twenty eight permanent staffs, five contract workers and ten student workers.For more than twenty years the company had enjoyed record profits.But during the last three financial years, the company has recorded net loss.Although market reaction to BBB had been positive from years to years, the overall profitability and efficiency of the company had fallen sharply since 2009,with the recording of an annual trading loss in the year 2012.As the General Manager, Danial feels that he should take immediate action in order to save the company from further losses.Based on his preliminary study, he discovers that there is something wrong with the company purchasing cycle.For the year ended 31 December 2012, it was found that approximately 95% of the books on consignment were not returned and the company had to bear huge ‘badstocks’ problems.Therefore, the management appointed a consultant to review its current purchasing and cash disbursement system as well as to propose a fully computerized purchasing system with the possibility of a web-based purchasing protocol linked to selected suppliers and cash disbursement system.From the investigation, the consultant reveals some flaws in the BBS expenditure cycle. Internal control weaknesses such as no segregation of duties, poor regulation enforcement and incomplete records need to be restored immediately so that the BBS could improve their financial performance in forging for a good profit again

Intention towards whistle-blowing reporting among internal auditors

The objective of this study is to determine the internal auditors’ readiness to be a whistleb-lower.For over 20 years, many researchers across the disciplines have done research that examined issues related to whistle-blowing but there have been limited research themes on the internal auditors as whistle-blowers being carried out.This study examined the relationship between organizational-professional conflict, social influence, self-efficacy, and intention towards whistle-blowing.In doing so, the study also explored two aspects of moderating interaction of moral obligation and awareness.This study utilized the Theory of Planned Behavior model as a research framework as it is widely accepted as a general framework for predicting behavioral intentions.This study applied the method of random sampling based on list given by the Institute of Internal Auditors Malaysia (IIAM).The questionnaires were distributed to auditors by mail.A total of 115 auditors participated in this study.This research provides evidence that the auditors with professional conflict awareness will have higher intention towards whistle-blowing.The findings also indicate that there are moderating effects of organizational moral obligation in the relationship between organizational conflict and intention towards whistle-blowing reporting.Specifically, the results indicate that with low level of moral obligation, auditors are more likely and have more intention to blow the whistle in the presence of fraud or wrongdoing in the organization. Finally, auditors who have high level of self-awareness will have high intention towards whistle-blowing reporting when dealing with professional conflict.As a conclusion, based on the analysis, auditors who experience professional conflict, social influence and self-efficacy (without being influenced by the moderator) will only intend towards whistle-blowing reporting if deemed necessary.In addition, auditors who encounter professional conflict and at the same time have high level of statutory moral obligation and self-awareness will have higher intention towards whistle-blowing reporting