Accountability Practices In A Malaysian Local Authority : A Grounded Theory Approach

Kerajaan Malaysia telah melakukan pelbagai pembaharuan dan pendekatan atas desakan pelbagai pihak bagi memastikan akauntabiliti perkhidmatan awam berada di tahap tertinggi. Walaubagaimanapun, sehingga sekarang kepincangan akauntabiliti di sektor awam masih lagi menjadi topik hangat yang sering diperbincangkan. The Malaysian government has spearheaded various initiatives to upgrade and improve accountability practices in its local authorities. Despite concerted efforts, accountability continues to remain an issue at the local authorities and the effectiveness of these initiatives is debatable

Improving communication and critical thinking skills among accounting students through the use of flipped learning

Many researchers have attempted to study the efficiency of e-learning and blended learning concepts on teaching and learning processes. One of the most recent developments in technology enhanced method in teaching and learning is a method called flipped learning. It is an approach where the traditional one-way lecture is flipped to make room for active learning opportunities where educators shift learning into the individual learning space facilitated by technology. This study attempts to implement flipped learning approach in the effort to enhance communication and critical thinking skills among accounting students in Tunku Puteri Intan Safinaz School of Accounting (TISSA) in Universiti Utara Malaysia. The study involved 49 students from BKAL1013 Business Accounting Group O class from the first semester of 2016/2017.The objective of this study is to examine how the use of flipped learning can help to improve communication and critical thinking skills in problem solving among students taking the accounting subject.From this study, the results showed that students’ communication and critical thinking skill has developed with the use of flipped learning. Sufficient time however, is needed for students to understand the content from the lectures given in the form of a video used as the media in this project used as an e-learning platform in this project, as well as the ‘catchy’ contents should be created to enhance interest from the students to watch the video

Enhancing social and lifelong learning skills through the use of mobile technology as a motivational factor

Growing use of technology by students is having an impact on teaching and learning as stu-dents are increasingly seeking to use technologies to engage in a range of academic activities. The traditional way of teaching and learning have to change in order to enhance students’ social and lifelong learning skills. Communicating with mobile phone have become a daily routine by most students. They are motivated to almost anything that involves mobile tech-nology. That is why they are spending hours with their phones. Thus, this study is done to recognize how mobile technology can help enhancing the social and lifelong learning of stu-dents through a case done in Seminar in Management Accounting class with the use of social and lifelong learning rubric and action research methodology. The study found that students have the opportunity to engage with the business communities through the use of mobile technology. The technologies enable them to engage with other party regardless of time and situations

Innovation of flipped learning encouraging better communication and critical thinking skills among accounting students

Currently the trend among the lecturer to adopt innovation and technology as a tool in the lecture hall in fostering and increasing the positive impact among the students. Innovation and technology may encourage better impact to develop soft skills among the students such as communicate effectively, critical thinking skills, demonstrate appropriate interpersonal skills and teamwork, demonstrate leadership qualities and entrepreneurial skill. Many researchers have attempted to study the efficiency of e-learning and blended learning concepts on teaching and learning processes. One of the most recent developments in technology enhanced method in teaching and learning is a method called flipped learning. It is an approach where the traditional one-way lecture is flipped to make room for active learning opportunities where educators shift learning into the individual learning space facilitated by technology. This study implemented flipped learning approach in the effort to enhance communication and critical thinking skills among accounting students in Tunku Puteri Intan Safinaz School of Accounting (TISSA) in Universiti Utara Malaysia, UUM. The objective of this study is to examine how the use of flipped learning can help to improve communication and critical thinking skills in problem solving among students taking the accounting subject. From this study, the results showed that students' communication and critical thinking skill has developed with the use of flipped learning. Sufficient time however, is needed for students to understand the content from the lectures given in the form of a video used as the media in this project used as an e-learning platform in this project, as well as the 'catchy' contents should be created to enhance interest from the students to watch the video

Perception and attitude towards e-commerce: A case of postgraduate students in UUM

E-commerce is defined as business activities conducted using electronic data transmission technology. It includes any form of business transactions in which the parties interact electronically rather than by physical exchanges or direct physical contact. Even though it has been a few years since the commercialization of the Internet, Malaysians still mainly regard it as a means of communication and entertainment and not yet as a medium for business interactions. Thus, the proliferation of e-commerce activities has created a need to understand how and why people participate in e-commerce. This research is designed to analyze perception and attitude towards e-commerce among postgraduate students, based on organizational, environmental and personal factors. The results of this study revealed that the postgraduate students perceived e-commerce positively with the overall mean score of 82.6 (min=17, max= 109). They also possessed positive attitude towards e-commerce and are supportive of the e-commerce development (mean= 16.66, min=3, max=21). However, there is still room for improvement particularly in disseminating e-commerce information, enhancing information technology and e-commerce understanding among the people, strengthening cyber regulations as well as encouraging superior organizational commitment to support e-commerce development

The impact of minimum pay implementation on small businesses operating cost and sustainability: a case of service business

The implementation of minimum wage requirement in Malaysia beginning mid 2016 seems to impact both employees and employers in different ways. While this implementation could increase household income and claimed to boost employees’ productivity, employers or business operators, on the other hand are experiencing stringent effect on their business operating cost.The effect is more significant for small business operators, including the childcare centers.Childcare industry operates in the service sector, which represents the main contributor of Malaysian SMEs. Unfortunately for the industry, there is an increasing numbers of childcare centers have to cease their operation due to inability to comply with the minimum pay requirement.In the absence of thorough understanding of the phenomena, the small businesses, particularly among institution-based childcare, is at the risk of losing their businesses.This exploratory study intends to assess how the implementation of minimum pay requirement affects the existing operating cost structure, and consequently business sustainability of Malaysian childcare industry

Improving critical thinking skills among accounting students through coaching approach

Critical thinking is the skill to think evidently and reasonably about what to do or to have confidence in which involve in reflective and independent thinking.Realizing that the importance of critical thinking skill to accounting student, the researcher do a study to improve the skills by using one of the effective learning tool, which is coaching approach.Coaching approach is a method that directly involves the learner, by actively encouraging them to do something in order to achieve their goals.A culture of mentoring and coaching will, over time, have an impact on young people and their learning. The approach can increase reflectivity and clarity of thinking, improved psychological wellbeing and confidence and better problem-solving skills or decision-making.This study employed action research with the use of ‘Grow Coaching Model’.A management accounting students comprised of 29 participants were under studied. The instrument used to measure the attitude of critical thinking skills is Universiti Utara Critical Thinking Skills Rubric. In this study, the researcher’s reflection and observation checklist was used to gather data throughout the intervention.This provides information of changes /improvement on how well the students develop critical thinking skills ability, reaction and understanding. Results showed that students’ critical thinking skill are enhanced through coaching approach. Effective bonding/closeness between student and lecturer as well as longer time per student are needed to make this approach successful

Micro learning : motivating students’ learning interests

Psychologically, students face several problems during Online Learning which will reduce their learning interest. The students’ motivation may be dropped due to a lack of understanding of the subject since they have to face it alone or due to technical aspects like internet lagging. There are various ways done by the educator to grow the interest of students in order for them to participate in class activities. Information technology has helped educators learn various techniques in teaching and learning. The undeniable interest of students in media socials has triggered the development of enormous software to be used in teaching and learning. Micro learning is a bite-sized, small learning unit with just the necessary amount of information to help learners achieve a goal. In this study, the micro learning technique is implemented by using videos that contain simple explanations of certain topics. This study examined how the micro-learning approach can boost students learning interest by measuring their participation in class by employing qualitative action research methodology where it involved 40 accounting students. The outcome of the study showed that students’ participation is at an excellent level. Micro learning has helped boost the interest of students in their learning

Empirical Examination of Credit Risk Determinant of Commercial Banks in Jordan

The current research aims to examine the credit risk determinants in Jordan’s banks. Macroeconomic factors were included to examine credit risk in commercial banks by adopting the balanced data for the examination between 2008–2019. The result shows that credit risk relates to foreign direct investment (FDI) and the output gap. The relation existed since FDI helped the country create job opportunities, increase administrative efficiency and capacity, and work to exchange technologies, ideas, opinions, and human resources, especially in emerging economies. The output gap relates to CR by the ability that borrowers’ cash inflows are reduced when growth slows or turns negative, making it harder for them to meet the interest and principal of bank loans in exchange, especially in markets that have the potential to decrease the output gap. The result specified that as remittance (REMIT) grows, credit risk considerably accelerates, and the same effect was also recognised for public debt (DEBT). The outcomes revealed an important influence of tax on personal income (TAXINC). The examination result proves that credit risk is affected by several factors, which may relate significantly to implications as expected