Academic Field Trip as a Teaching Pedagogy to Accounting Students

Academic field trip is organised to attain several objectives. The objectives are in general, among others, to enhance social, personal and emotional development of students as well as to add value to students academic development. However, the specific objectives, as outlined in the syllabus of strategic management courses, include ability to function as a consultant, owner of a business, make strategic decisions and to justify those decisions through oral and written communication, both as an individual and as a member of a team. To meet these objectives, general and specific, at the beginning of the semester, students are briefed about the academic field trip and expectation (knowledge and experience) from it. To ensure that the students will benefit from the trip, they are required to make some preparations before going for the academic field trip. The preparation includes research on the company and its industry, and to get the necessary information during the trip in order to complete some tasks. To complete the tasks, students have to form groups of three and they are given some assignments. The information necessary to complete the assignment will come from their observations during the trip. Basically, the assignments relate to the concepts and theories they have learned in class. The assignments will reflect the ability of the students to link them to the industry. Thus, the objective of this paper is to discuss the preparation before, during and after field trip as a teaching pedagogy in line with output-based education system. However, the effectiveness of academic field trips as a teaching pedagogy is not measured directly, therefore, it becomes a limitation of the paper. Nevertheless, this paper may serve as a useful input in the involvement and commitment of students during fieldtrips and the content of the assignment submitted will give an insight into the level of understanding of the students on class-room learning

The hygiene regulation of a university's canteen: The shocked of a businessman

The case was about a businessman who ran a canteen in a local university. In running the canteen he was helped by his family members comprising his wife, children, in-laws, siblings and his mother-in-law. He had been with the university basically since the early days of the university.He started off as an employee in the dining hall and later opened up his own canteen. One day, a committee visited the canteen and found out some hygiene regulations were violated. Three days later a 24-hour notice to evacuate was issued to him

Firms' financial performance from intellectual capital and capital structure perspectives: A comparative analysis into three industries in Malaysia / Hapsah@Kalthom S. Mohammad

The world's economy has changed from an industrial economy, in which economic growth was determined by the employment of physical resources, towards a knowledge-based economy in which wealth creation is associated with the development and maintenance of intangible resources particularly knowledge to create competitive advantages. The transition towards a knowledge-based economy is changing the business model and firms operating in the knowledge-based economy require interaction with their environment in order to sustain their business. Since knowledge is a source of competitive advantage, therefore, firms must employ a mechanism to identify, measure and manage it. Knowledge in firms is embedded in their employees, structural design, interaction with their environment and collectively they are referred to as intellectual capital. Due to the importance of intellectual capital capabilities as a driver of growth, more studies involving multiple industries and a model that can better reflect and measure the components of intellectual capital such as MVAIC are required. Meanwhile, capital structure decision as to how do firms choose their capital structure to finance their operations and how does the choice of capital structure financing affect the financial performance of the firm will also be examined in this study and to investigate the role of firm size in moderating the above relationships..

The relationship between Shari’ah Supervisory Board and Zakat disclosure among Islamic banks in Malaysia

The purpose of this paper is to review the literature on the relationship between Shari’ah Supervisory Board (SSB) and Zakat disclosure in the financial statement of Islamic banks in Malaysia. It is based on the hypothesis that SSB relates positively to Zakat disclosure.The design of the paper is based on stakeholder theory and agency theory.Both of the theories discussed the need on the part of Islamic banks as the agent to stakeholders to provide sufficient information about the operation of the banks.The information which is communicated through the financial statements will assist the stakeholders in their decision making processes. Discussion in this paper attempts to shed lights on the importance of SSB in enhancing disclosure on Zakat.For SSB to be able to do that, we review literature on the education background of members (Islamic and non-Islamic) and size (number of members) of SSB. This paper is a conceptual paper with the aim of contributing towards a better understanding of the local reporting framework for Zakat and the paper also attempts to clarify that the Zakat structure in Malaysia is unique therefore foreign standard may not be appropriate for local adoption

Current Trend and Development on Intellectual Capital and Performance : A Bibliometric Analysis

For both society and organizations, intellectual capital is critical. It could be a source of competitive business advantage that leads to the generation of wealth. This study aims to conduct a bibliometric review on current trend and development of ‘Intellectual Capital’ and ‘Performance’ over 63 years (1956-2020) on topics related to business, economics and accounting. By adopting bibliometric analysis, we derived data from Scopus online database as of December 12, 2020. Based on the ‘keywords’ search results, our study finalized 1,621 valid documents for further assessments. We utilised Harzing’s Publish and Perish to analyse basic evaluations before proceeding with VOSviewer for data visualization purposes. The findings highlight the trend of literature on ‘Intellectual Capital’ and ‘Performance’ since its inception in 1956. The number of publications achieved 100 publications since 2013 and keep increasing each year. Most previous publications were in English, with more than 178 authors from more than 97 different countries. Using specific keywords of ‘Intellectual Capital’ and ‘Performance’, the results were derived based on the titles and keywords of the documents. Thus, the results of the search query for other fields such as abstracts, and different keywords are excluded. This paper offers an overview and better understanding of the current trends and development of the topic since its inception in 1956, and also serve as a valuable reference and direction for future research

Current trend and development on intellectual capital and performance: a bibliometric analysis

For both society and organizations, intellectual capital is critical. It could be a source of competitive business advantage that leads to the generation of wealth. This study aims to conduct a bibliometric review on current trend and development of ‘Intellectual Capital’ and ‘Performance’ over 63 years (1956-2020) on topics related to business, economics and accounting. By adopting bibliometric analysis, we derived data from Scopus online database as of December 12, 2020. Based on the ‘keywords’ search results, our study finalized 1,621 valid documents for further assessments. We utilised Harzing’s Publish and Perish to analyse basic evaluations before proceeding with VOSviewer for data visualization purposes. The findings highlight the trend of literature on ‘Intellectual Capital’ and ‘Performance’ since its inception in 1956. The number of publications achieved 100 publications since 2013 and keep increasing each year. Most previous publications were in English, with more than 178 authors from more than 97 different countries. Using specific keywords of ‘Intellectual Capital’ and ‘Performance’, the results were derived based on the titles and keywords of the documents. Thus, the results of the search query for other fields such as abstracts, and different keywords are excluded. This paper offers an overview and better understanding of the current trends and development of the topic since its inception in 1956, and also serve as a valuable reference and direction for future research