Developing individuals for developing learning based systems

This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This research is concerned with investigating the externalisation, sharing and making tangible of tacit knowledge in the context of organisational learning (OL). The externalisation, sharing and making tangible of tacit knowledge can provide “inputs” for Information Systems (IS) development. This process, in turn, can become a basis for the development of a system that is capable of promoting a learning environment within the organisation. However, the externalising, sharing and making tangible of tacit knowledge, a transparent and subjective form of knowledge, needs staff members’ self-confidence and willingness to undertake it. Therefore, elements that can motivate staff members to externalise, share and make tangible their tacit knowledge or skills are needed. To undertake this, the elements of meta-abilities, understanding organisational roles, internal strengths, formal and informal discussions and rational discourse are proposed. For this research, all these propositions are integrated into a framework. Therefore, the aim of this research is to study the elements that can encourage staff members to contribute inputs for learning-based systems development. The question to be used for the research is stated as follows: How do we include individuals in the learning-based systems development? Why use meta-abilities in order to include individuals in the learning-based systems development? By answering the question this research offers the following contributions. A novel topic in the IS area, meta-abilities is discussed within the context of the IS area. By considering these elements motivation and encouragement can be offered to staff members such that a contribution to inputs for learning-based systems development can occur. The research approach undertaken in this research involved the use of a pilot and an in-depth case study, as well as interviews, observation and reference to archival documents. From the undertaken research it was concluded that the future focus for the OL-based IS development should be towards individual development strategies that develop interpretive, creative staff members. Interpretive, creative staff members in turn, are capable of externalising, sharing and documenting their own tacit knowledge based on the situational contexts and orientation. Systems analysts can study the documented inputs provided by the staff members and can codify them. This whole process will enable continuous re-examination and modification processes of organisational IS, thereby making its content become more relevant for OL

The determinants of internet financial disclosure: The perspective of Malaysian listed companies

This paper investigates whether Internet Financial Disclosure (IFD) can be explained by the elements of the company’s characteristics and dominant personalities in board committees.Ten variables have been tested using data collected from 194 Malaysian listed companies’ websites, namely, internationality, leverage, foreign shareholders, information technology (IT) experts, firm’s age, number of shareholders, listing status, dominant personalities in the audit committee, chairman of audit and nomination committees, and dominant personalities in the audit and nomination committees.It is found that IT experts, firm’s age, number of shareholders and listing status are significantly affected by the level of IFD. However dominant personalities in the audit and nomination committees are negatively related to the level of IFD in Malaysia.The study provides some evidence to support the signalling theory and the cost and benefit hypothesis in relation to Internet disclosure

Critical Success Factors Relating to the Adoption of XBRL in Saudi Arabia

The aim of this paper is to examine the various normative, attitudinal and control factors influencing the adopters’ intention to accept XBRL in Saudi Arabia. Based on the empirical data collected by using a self-administered questionnaire relating to the normative, attitudinal and control variables, this research analysis provides evidence regarding the perceived ease of use, perceived relative advantage, perceived compatibility, social influence, perceived knowledge, and Internet skills to significantly explain the behavioral intentions towards the adoption of XBRL. However, perceived usefulness, perceived complexity and perceived training were found to have no significance in this research. The two-fold significance of this research study is to provide some practical and useful guidelines to the policy makers in the Saudi Stock Exchange (Tadawul) to identify the factors that can influence the intention of the adopters to adopt XBRL in Saudi Arabia. The primary influences identified were perceived relative advantage, perceived compatibility and perceived knowledge, which are the key determinants influencing XBRL adoption. Theoretically, this study has employed a research framework, which is an extension from research models used in the past. With the newly integrated framework, a greater level of comprehension can be achieved regarding the acceptance of XBRL among the Saudi adopters

Outlining the potential of e-procurement adoption among suppliers in Malaysia

This paper conducts a general discussion literature review, explaining the e-Procurement concept and providing the potential of e-Procurement adoption among suppliers in Malaysia. This paper presents the difference between procurement and purchasing also the difference between traditional procurement and e-Procurement. There are many positive impacts and advantages of e-Procurement to government and suppliers. Suppliers benefit significantly from e-Procurement in terms of new market creation, additional revenue opportunities, competitive advantage, cost savings, customer satisfaction and operational efficiencies.By utilizing the e-Procurement system, the employees are able to increase direct access via supplier’s websites to verify price tips, technological requirements and to visualize product images as well as full specification of product.E-Procurement is able to generate electronic applications, creating and approving purchase requisitions and propose purchase orders online to selected suppliers.This in turn creates forces on Malaysian suppliers to adopt e-Procurement to be competitive in the current industr

The role of meta-abilities in the diffusion of tacit knowledge and information systems

Diffusing tacit knowledge, a transparent and subjective form of knowledge, needs an individual’s ability to externalise and sharing of this knowledge.This paper proposes a framework for the diffusion of tacit knowledge by using the concept of meta-abilities.The argument of this paper is that meta-abilities develop individual influencing skills and sharing attitudes.These two elements in turn enable individuals to externalise their tacit knowledge in the form of creative idea, actions, reactions and reflection. Documenting these externalised and shared knowledge can provide a basis to keep Information Systems (IS) updated with relevant and reliable “best practices”.From a discussion of this framework, it is concluded that the future focus for the diffusion of tacit knowledge should be toward an individual’s meta-abilities development that develop creativity and interpretivity.There should also be an impetus towards creating the right organisational culture and infrastructure that promotes tacit knowledge sharing and externalisation within and between employees

Dominant personalities in board committees, company characteristics, and internet environmental disclosure by Malaysian listed companies

This paper investigates the determinants of internet environmental disclosure (IED) amongst Malaysian listed companies. Ten variables have been tested using data collected from 170 Malaysian listed company websites, namely, dominant personalities in the audit committee, chairman of audit and nomination committees, dominant personalities in the audit and nomination committees, internationality, leverage, foreign shareholders, level of technology, firm age, number of shareholders, and listing status. It was found that internationality, foreign shareholders, level of technology, firm age, number of shareholders, and listing status are significantly affected by the level of IED. However, dominant personalities in the audit committee, chairman of audit and nomination committees, dominant personalities in the audit and nomination committees, and leverage did not show a significant relationship with the level of IED in Malaysia. The study provided some evidence to support signaling theory, shareholder accountability theory, and cost and benefit hypothesis in relation to internet disclosure

Website presentation for corporate social responsibility: The effect on corporate image

Corporate Social Responsibility (CSR) becomes an important tool to create a constructive relationship between companies and consumers. The use of corporate website could build consumer acceptance towards the company.It is suggested for companies to enrich the CSR presentation by using media richness to increase consumers’ ability in analyzing and understanding the intended message. Thereafter, the consumers will have a positive attitude toward the company and at the same time increase the image of the company.This study aims to examine the role website presentation of CSR disclosure and its relationship with corporate image.This study utilizes laboratory experiment with two hundred forty one respondent that are divided into two different groups of presentation richness.Evidence was found that website presentation becomes one of the indicators in influencing consumer perception towards corporate image.The findings could be used to assist the companies in communicating CSR actions and portray a good image among the consumers

The relationship between Islamic cultural values and corporate social accountability: Malaysian Muslim accountants

This study investigates the relationship between Islamic cultural values and corporate social accountability among Muslim accountants in Malaysia.Two independent variables are proposed namely collectivism and power distance. Multivariate analysis was employed to examine the relationship between the variables in the framework and 124 respondents participated in this study.It is found that there is no relationship between collectivism and corporate social accountability. On the other hand, there is a significant positive relationship between power distance and corporate social accountability.In conclusion this study recommends that the understanding on zakat and equality should be given utmost priority in order to increase the level of social accountability among Muslim accountants in Malaysia. Such learning activities should be given continuous professional development (CPD) point by the Malaysian Institute of Accountants (MIA) as a motivation