Embedding QR codes in the teaching and learning process

The purpose of this action research is to explore the potentials of the Quick Response (QR) codes in mobile devices. In this research, QR codes and the smartphones are used as teaching tools in the classroom. Quick Response codes are two dimensional barcodes that are used to encode and decode information. These codes can contain information such as text, URL links, automatic SMS messages, or any other information that can be embedded in a two-dimensional barcode. This encoded data can be decoded by scanning the barcode with a mobile device that is equipped with a camera and QR reader software. The study setting was in an open distance learning institution and almost 95 % of the students in the classroom are working adults. Data were collected through observations and reflections from tutor and students. Almost 99% of the students have a smartphone which improves the reliability of implementing the research. Only one tutor volunteered to conduct the research using the QR codes. The tutor planned and prepared the appropriate content to be generated into the two dimensional barcodes. Students used their mobile phones to scan and decode the information embedded in the QR codes and class discussion continued from here on. Observations and reflections from tutor and the students are positive, suggesting that QR codes have the potential to be used in the teaching and learning process. (Abstract by authors

Accountants Role in Achieving Sustainable Production through Integrated Thinking

Background - Reacting to the Sustainable Development Goals (SDGs) could be a way for all stakeholders to build collective value, and corporations will be a powerful driving force in driving stakeholders toward a common objective. At all levels, sustainability necessitates several behavioural changes. Accountants play a critical role in assisting in the translation and conformation of government-level commitments to organisational accomplishments within the SDG targets. Purpose - This study adds to the growing body of knowledge on sustainable development goals and integrated thinking. There have been few studies on accountants' role in achieving the SDGs through integrated thinking. As a result, the goal of this study is to add to the current literature on how accountants can help achieve the SDGs by acting in accordance with their roles. Design/methodology/approach - In this study, a quantitative research design will be used. The trade and industry sector will be targeted because it employs 69 percent of Malaysia Institute of Accountants (MIA) members. Selangor will be the focus of the study because it has 42 percent of the 37,493 members. This study will use an online questionnaire as a research tool. The snowball sampling technique and the convenience sampling technique would be used. Findings/Expected Contributions - The investigation will determine whether accountants in the organization's management intend to engage in sustainable production. Accountants are expected to use their position in an organisation to function as a driver for the organization's long-term development. Research limitations - Because compliance with SDG goals is voluntary and not mandatory, it is expected that few businesses will intend to comply. Originality/value - Every business, whether it is a start-up or a multinational corporation, strives to maximise profit while minimising costs. As a result, rather than seeing the SDGs as a moral obligation or a benefit, businesses see them as an unneeded burden

Accountants Role in Achieving Sustainable Production

Understanding sustainable production is becoming increasingly important for production and operations managers, mainly due to a shortage in natural resources. Sustainability requires many changes in behavior at all levels. This study mainly will look into the role of accountants. Purpose – This research has the potential to contribute to the national strategic agenda on achieving the Sustainable Development Goals (SDG). Organization that concentrate on a mission dedicated to creating benefit for others, enhancing the world in which we work, and empowering the organization at all stages will be able to enhance their potential to push profit over time and build sustainable value. The accountants play a vital role in the process of helping to translate and conform government-level commitments to accomplishments at the organizational level within the SDG targets

A Study on the Professional Skepticism Characteristics Among Malaysian Public Sector Auditor

Professional scepticism being define as “an attitude of questioning mind, being alert and also having critical assessment towards audit evidence” (ISA, 200). In Malaysia, auditors are required to apply professional scepticism during audits (MIA, 2008). Purpose – This study examines the demographic factor also professional scepticism criteria among auditor in Malaysia public sector

A Study on the Accountability and Professional Skepticism Among Malaysian Public Sector Auditor

Background - Accountability and good governance have a significant impact to the image of the government. Lerner and Tetlock, (1999) stated that an accountability exists when there is an ‘implicit or explicit expectation to justify their beliefs, feelings and actions to others”. McMillan and White (1993) identify professional skepticism when the auditor is more sensitive to evidence to detect error. Peecher et al. (2013) stated that audit quality can be improved when auditors being held accountable for their judgment processes. In Malaysian public sector, the audit system itself is a chain of accountability (Kulasingham, 1986). An auditor needs to ensure assets are being protected, maintain all accounts and records, give opinion on the financial statement, inspect the level of efficacy of program conducted and report it to the parliament (Kulasingham 1986). Referring to the Special Report on the 12th Malaysian Plan 2021-2025, It is highlighted that the needs of high-quality investments, greater public accountability and whole nation participation. Public sector auditor are expected to be professional and accountable when performing their audit works (MIA, 2008). Purpose - This study examines the types of accountabilities that may help auditors in maintaining professional skepticism’s attitude. It will also investigate on the impact of accountability factor towards professional scepticism among auditor in the Malaysian public sector Design/methodology/approach - This research applied accountability measurement adapted from Geer (2009) and Shaoul et al. (2012). It will involve questionnaire survey to auditors in public sector at Melaka state. And to validate the suitability of the instrument, descriptive statistics and factor analysis is conducted. Findings/Expected Contributions - This research provides inputs to the public sector auditor in understanding the accountability factor which may affect their professional scepticism. Secondly, it may provide inputs to National Audit Department (NAD) on the development of the audit standards with regards to the accountability. Research limitations - This study have some limitation, limited time given to complete the study and it only involve auditors in Melaka state. Originality/value - This study is specifically involving public sector auditor in Melaka

Corporate Social Responsibility and Dividend Policy: SMEs Listed in Bursa Malaysia

Background - A corporate social responsibility (CSR) concept has emerged in the decades started at the year of 1960s and brings forward to the 2000s. Recently, this area of research attracted much attention from academics and business professionals. CSR tends to overcome unethical conduct by a firm in dealings with their daily activities which may protect its outcome towards its stakeholders. By implementing CSR programs within firm overall activities, it will determine firm sustainability in the marketplace since the public foresees the firm as an entity that they can trust to protect them. Most firms choose to invest firm’s resources on CSR as a strategic choice to gain a competitive advantage, improve the firm’s image, for wealth creation and importantly is to increase the firm’s value. So far research on CSR much focused on the impact on overall firm performance. Notwithstanding, the scholars shifted their interest to more specific aspects of performance by investigating the CSR investment impact on dividend policy. Dividends are the most common payout device used in the distribution of a firm’s wealth. Thus, shareholders are demanded firm to act according to the main objective which is profit maximization while engaging with the CSR activities to protect all the stakeholders. Unfortunately, research on CSR practices affects on firm’s dividend policy among SMEs are less attention compared to large firms although SMEs play significant roles in the global market. Thus, this study tends to examine the relationship between CSR and dividend policy focusing on Malaysia SMEs listed in Bursa Malaysia as their responsibility are not mainly on maximizing shareholder’s wealth, as well as towards stakeholders. Purpose - The purpose of this study is to examine the impact of corporate social responsibility (CSR) on firm’s dividend policy focusing on Malaysia small and medium-sized enterprises (SMEs). Design/methodology/approach - This study is focused on Malaysian SMEs listed in Bursa Malaysia. A list of 52 Malaysian SMEs listed in Main Market and ACE Market is taken from the SMECorp website during the period from 2018 to 2022. Findings/Expected Contributions - This study expected to proposes a positive relationship between CSR and dividend policy through adoption of the agency and signaling theories. Based on agency theory, dividend payout uses as a monitoring mechanism in controlling the agency cost. Dividend payout reduces the firm resources available under the management's control and indirectly can minimize the potential for inefficient use of resources (Benlemih, 2019). Availability of cash in excess of internal funding might encourage the managers to increase the firm’s investment in CSR activities in order to maximize the firm’s value. In addition, Choi, (2019) agreed that managers with free cash flow tend to overinvest in CSR activities to prove their socially responsible person. Thus, firms with an optimal dividend policy help to minimize cash available for the managers and avoid overspending on CSR activities. Additionally, based on signaling theory, a firm’s announcement on dividend payout act as an indicator of a firm's prosperous future. Primarily, increased dividends describe the firm stability and growth with better investment opportunities. A high dividend payout firm signal the way management efficiently sustainably manages the firm’s resources by protecting the interest of stakeholders (Benlemih, 2019). Furthermore, it shows the way a firm distributed its wealth fairly and ethically through resources allocation that benefits both the firm and its stakeholders. Indirectly, firms signal to the market that additional expenditure allocated to the CSR investment activities does not affect the firm’s cash and can even add value to the firm. Research limitations - This study only focusing on Malaysia SMEs listed in Bursa Malaysia, thus the expected result may not be representing overall SMEs in Malaysia as well as entire capital market in Malaysia. Originality/value - This study aims to enrich additional knowledge by providing new insight from Malaysia's perspective since research on CSR and dividend policy is a new research area with less attention given by scholars. In addition, this study attempts to extend the knowledge on CSR implications on firm performance and provide insight to the SMEs on the outcome of CSR engagements o dividend policy. This study is expected to become a reference for SMEs in Malaysia in the process of improving their CSR engagements while maximizing their shareholder interest. Next, this study aims to provide information to regulators and policymakers in formulating the best practice of the CSR reporting framework for SMEs

Factorial design approach to investigate the significance of factors on the fire resistant, compression and adhesion properties of geopolymer binder

Despite numerous studies on the factors which influenced the properties of the geopolymer binder have been conducted, the effect of different factors on the properties of geopolymer binder was not well determined. In this research, geopolymer materials were analyzed and profiled using a statistical approach called 2-level fractional factorial design (2-FrFD). The objective is to screen and identify important factors affecting the behaviour of geopolymer binder. MINITAB, a statistical software, was used to design the experiment, analyze data obtained and present the significance value of the factors via chart and plots. The result showed that the curing temperature (V3) did not have a significant effect on the fire resistant properties of the geopolymer binder with the p-value of 0.526. Other factors and interaction were significant with RHA/AA ratio (V2) was the most significant factor with the coefficient value of 135. For the compression strength properties, all factor and interactions were significant (p-value between 0.000 and 0.009) with the RHA/AA ratio (V2) recorded the highly significant factor with the coefficient value of 8.838. For adhesion strength properties, NaOH concentration (V4) and curing time (V5) were found to be insignificant with the p-value of 0.223 and 0.133, respectively. Other factors and interaction were significant curing temperature (V3) was the most significant factor with the coefficient value of 0.287. This result may hugely benefit future researchers, towards producing halal and sustainable polymer, in determining the suitable factors which have a significant effect of the properties (outcome) of the geopolymer binder