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

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

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

An examination of consumer's attitude towards corporate social responsibility (CSR) web communication using media richness theory

The main purpose of this study is to examine the effect of media richness on attitude towards website in communicating Corporate Social Responsibility (CSR).We use Media richness theory (MRT) as the main theory for this paper.To meet the objective, we consider the sample of 242 students as consumer to browse through the different richness of CSR information websites that are lean and rich.We use statistical t-test to analyze the data. The result shows rich media has a significant impact on CSR communication towards consumer.This finding contributes to a new empirical literature of CSR communication and MRT

Factores que motivan el compromiso laboral de los académicos en la provincia china de HeNan

The present study is designed to propose a framework for the implementation of work engagement among academicians in the higher education institutions in HeNan province of China. Its aim is to motivate academicians serving higher education institutions to improve their work engagement, which can facilitate the development of university. The sample size for the study consists of 300 academicians and using SPSS software as an analysis tool to test the hypothesis, the constructed model has better stability. The proposed motivational factors are career development; occupational stress; work-life balance, and work-related well-being. Academicians’ loyalty is also included as mediating variable. The researcher has applied cross-sectional survey research to validate the framework. It is found that three factors (career development, occupational stress, work-related well-being) influenced work engagement significantly. On the other hand, academicians’ loyalty is influenced by the four factors. However, academicians’ loyalty did function significantly as mediating variable. It is recommended that management should provide great career development, reduce occupational stress and increase work-related well-being as important motivating factors for both academicians’ loyalty and work engagement. Thus, this paper contributes with the literature review for theories and future research directions for achieving a more profound understanding of the importance of academicians’ work engagement.El presente estudio propone un marco para la implementación del compromiso laboral entre académicos en las instituciones de educación superior en la provincia china de HeNan. Su objetivo es motivar a los académicos de las instituciones de educación superior a mejorar su compromiso laboral, lo que puede facilitar el desarrollo de la universidad. El tamaño de la muestra para el estudio consta de 300 académicos y utilizando el software SPSS como herramienta de análisis para probar la hipótesis, el modelo construido tiene mejor estabilidad. Los factores motivacionales propuestos son el desarrollo profesional; estrés laboral; equilibrio entre el trabajo y la vida personal y el bienestar relacionado con el trabajo. La lealtad de los académicos también se incluye como variable mediadora. El investigador ha aplicado la investigación de encuestas transversales para validar el marco. Se encuentra que tres factores (desarrollo profesional, estrés ocupacional, bienestar relacionado con el trabajo) influyeron significativamente en el compromiso laboral. Por otro lado, la lealtad de los académicos está influenciada por los cuatro factores. Sin embargo, la lealtad de los académicos funcionó significativamente como variable mediadora. Se recomienda que la administración proporcione un gran desarrollo profesional, reduzca el estrés ocupacional y aumente el bienestar relacionado con el trabajo como importantes factores de motivación para la lealtad y el compromiso laboral de los académicos. Por tanto, este artículo contribuye con la revisión de la literatura de teorías y direcciones de investigación futuras para lograr una comprensión más profunda de la importancia del compromiso laboral de los académicos

Developing individuals for developing learning based systems

Research has highlighted that the implementation of learning based systems development is a complex issue as it requires the input of employees in all the levels of an organization.However, to obtain this is a challenge for organizations as the basic training and education offered by organizations and experiences on their own and other factors such as fear and ignorance prevent such actions.For this purpose, other elements are also required.This research aims to identify and explain the usage of the elements that can encourage employees to contribute inputs necessary for learning- based systems development.To achieve this aim, this research developed a conceptual framework based on the concepts of meta- abilities and tacit knowledge externalization and sharing.The framework is tested using a case study in Malaysia. It is concluded that the future focus the management of information in organizational learning (OL) should be towards the development of an individual’s meta-abilities and creating a suitable organizational culture and infrastructure such that knowledge sharing is promoted