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

Factors Affecting Malaysian Accountants\u27 Broadband Adoption and Use Behavior

The aim of this study was to examine the factors affecting the adoption of broadband Internet in a developing country context by focusing upon Malaysia. The data relating to these factors was collected using a survey approach. The findings of this paper suggest that constructs such as relative advantage, utilitarian outcomes, service quality and primary influence are important factors affecting Malaysian accountants’ broadband adoption and Internet use behaviour. The paper proceeds to outline the research limitations and implications