150 research outputs found

    Sustainability reporting on Malaysian local authority websites

    Get PDF
    This thesis examines the extent of sustainability reporting on Malaysian local authority websites. The use of websites by government in Malaysia is closely associated with the public service administrative reforms. The central underlying theme of the thesis is the importance of local authority websites in disseminating sustainability information to society. Institutional theory isomorphism is employed as a theoretical lens for both the quantitative and qualitative phases of the thesis. This is one of only a small number of studies examining local government website sustainability reporting, both in Malaysia and internationally. Thus it makes a significant contribution given this dearth of international literature on website sustainability reporting in local government.This thesis employs two methods to measure the extent of sustainability reporting on websites, namely: the content analysis and disclosure index methods. The content analysis and disclosure index instruments were specifically developed to measure the extent of sustainability information disclosure on websites in the context of local government.Sustainability information disclosure for the 139 councils varies significantly from 2 to 785 sentences with a mean of 106 sentences and the mean disclosure is 15 out of 57 items in the disclosure index method. Overall, the disclosure level is low despite the special features and technological capabilities of websites to contain more information compared to other mediums of reporting. In the quantitative phase, the disclosure index method was able to produce more significant results in explaining the level of sustainability information disclosure. The significant explanatory variables are: size (logrevenue), jurisdictions, internal goals and the LA 21 program. The justification for the differences in results from the content analysis and disclosure index methods make a contribution to the limited issue in the CSR literature.The qualitative phase findings added meaningful insights to the explanatory variables hypothesized in the quantitative phase. The additional factors identified under normative isomorphism include motivations to receive an award, and the key personnel in charge of the sustainable development program in councils. As well, the interview findings explained the reasons as to why jurisdiction was a significant predictor in the quantitative phase and the most noticeable variable within the institutional theory framework. The interview findings also provided evidence of copying of the sustainable development activity implementation from other councils’ websites in the same organizational field under the mimetic isomorphism.The thesis found a blurring of boundaries between coercive, mimetic and normative pressures for variables such as the size of councils, LA 21 implementation and awards, in both the quantitative and qualitative phases. The use of LA 21 was a significant explanatory variable in the thesis and should be considered in future research for public sector sustainability reporting. Following Malaysia's participation in the Rio de Janeiro Earth Summit in 1992, the Ministry of Housing and Local Government implemented LA 21 in local authorities in such a way that it filtered down and encouraged more participation from the people. This situation is also expected to happen in other countries all over the world. Hence, Malaysia is a good example of success in regards to LA 21 and the implementation process could be replicated by other countries worldwide. Finally, it is put forward here that local authority websites can become a useful tool to maintain or achieve legitimacy.Overall, the empirical findings have implications for various stakeholders with respect to improving the level of sustainability information disclosure on Malaysian local authority websites, namely: 1) policy makers; 2) communities; 3) local authorities; 4) the tertiary accounting education curriculum; 5) NGOs; and 6) universities. The findings provide an overview of the extent of sustainability information disclosure in the public sector in Malaysia. The differences highlighted between councils in urban and rural areas can serve as a basis for future studies. It is expected that the use of the website as a medium of disclosure will be increased in the future with more support from the management, clear directives from the government and a higher education level of the people. The thesis makes a significant contribution to the CSR and public sector accounting literature especially for Malaysian local authorities. Additionally, several ideas for future research could make further valuable contributions in this area

    Impediments of environment management system (EMS) implementation in Malaysian local authorities – a preliminary finding

    Get PDF
    The implementation of environmental management system (EMS) by public sector agencies is in line with the Malaysian Government Transformation Programme (GTP) and the New Public Management doctrine. Local authority is chosen as a sample because of its important role in advancing towards sustainable development.This study aims to examine impediments to the ISO 14001 implementation by Malaysian local authorities using the institutional theory as the underlying framework. The survey instrument was developed and distributed via mail to all 146 local authorities in Malaysia.Finding revealed that the impediments to the EMS implementation were explained by lack of coercive, normative and mimetic isomorphism under the institutional theory.It is expected that the survey findings would fill in the gaps in the literature in better understanding the lack of implementation of IS00 14001 particularly in the emerging economy

    Advancing Sustainability via the Development of the Modified Environmental, Social and Governance Disclosure Index (MESGi) for Malaysian Public Listed Companies

    Get PDF
    The paper aims to explain the development of the modified environmental, social governance disclosure index (MESGi) for the Malaysian public listed companies. MESGi consists of 130 items will serve as a holistic and comprehensive checklist to evaluate the extent of environmental, social and governance information disclosure on companies annual and sustainability reports. It is hoped that the MESGi would enhance the level of disclosure by companies as the checklist includes both local and international items that have been developed in a detailed process. As well, it is hoped that the MESGi would assist more Malaysian companies to be listed in the FTSE4Good Index. This would in turn assist in advancing the sustainability agenda in the Malaysian business environment

    Management accounting practices in Malaysian public universities / Corina Joseph

    Get PDF
    This study reports on a survey of management accounting practices in public universities in Malaysia. It aims to identify the management accounting practices adopted in the Malaysian public universities and is conducted using the questionnaire survey method

    Cash flow management on PTPTN loan among IPTA Bachelor degree program students in Sabah and Sarawak / Corina Joseph

    Get PDF
    Perbadanan Tabung Pendidikan Tinggi Nasional (PTPTN) plays an important role in helping students who are unable to pursue studies because of financial problem. Every year, a group of students were identified as the recipient based on certain guidelines. However, majority of them are having financial difficulty due to lack of knowledge on cash management practice. In order to find out the level of cash management practice among them, a study was conducted to identify factors that might affect the level of cash flow management practice among the PTPTN loan recipients. i.e.IPTA undergraduates in Sabah and Sarawak. The data were obtained from questionnaire and were statistically analyzed using SPSS. The analysis of data revealed that majority of the respondents irregularly practised cash management. As a whole, it can be concluded that financial behaviour item such as pay bill on time has significant relationship with gender, university course, location of university, place of students' residence and Bumiputera status. This is followed by items such as keep ATM transaction receipts, save for large purchases, know cost of buying on credit and know about investment which have significant relationship with any 4 determinants. However, there is no significant relationship between self-efficacy item that is confident in making decision about cash flow with all the 5 determinants namely gender, university course, location, place of parents' residence and Bumiputera status. Thus it can be concluded that most of our respondents are risk adverse despite practising irregular cash management practice.Some recommendation has also been made to improve the existing scenario

    Cash flow management on ptptn loan among IPTA Bachelor Degree program students in Sabah and Sarawak / Corina Joseph, Tina Stephen Enggong and Rosmini Mohd Aripin

    Get PDF
    Perbadanan Tabung Pendidikan Tinggi Nasional (PTPTN) plays an important role in helping students who are unable to pursue studies because of financial problem. Every year, a group of students were identified as the recipient based on certain guidelines. However, majority of them are having financial difficulty due to lack of knowledge on cash management practice. In order to find out the level of cash management practice among them, a study was conducted to identify factors that might affect the level of cash flow management practice among the PTPTN loan recipients. i.e.IPTA undergraduates in Sabah and Sarawak. The data were obtained from questionnaire and were statistically analyzed using SPSS. The analysis of data revealed that majority of the respondents irregularly practised cash management. As a whole, it can be concluded that financial behaviour item such as pay bill on time has significant relationship with gender, university course, location of university, place of students' residence and Bumiputera status. This is followed by items such as keep ATM transaction receipts, save for large purchases, know cost of buying on credit and know about investment which have significant relationship with any 4 determinants. However, there is no significant relationship between self-efficacy item that is confident in making decision about cash flow with all the 5 determinants namely gender, university course, location, place of parents' residence and Bumiputera status. Thus it can be concluded that most of our respondents are risk adverse despite practising irregular cash management practice. Some recommendation has also been made to improve the existing scenario

    Online integrity disclosure: benchmark for good governance? / Corina Joseph ... [et al.]

    Get PDF
    The objective of the paper is to determine the extent of integrity framework information disclosure on Malaysian local authorities’ websites using the coercive isomorphism tenet. The content analysis on 149 Malaysian local authorities’ websites had been conducted. The integrity framework disclosure index consists of 47 items that had been used to examine the level of integrity information disclosure on the websites. The level of integrity framework disclosure on the websites was low, possibly due to the low level of coercive pressures on the integrity initiative implementation. The findings would assist in helping the regulatory authorities and policy makers to strengthen their mechanisms in upholding integrity. There is little published research that examines the level of integrity framework disclosure in developing countries, such as Malaysia. This research used the institutional theory of isomorphism mechanism, namely, coercive to enhance the understanding of integrity framework disclosure and add to the pool of literature

    GCOD - GeneChip Oncology Database

    Get PDF
    <p>Abstract</p> <p>Background</p> <p>DNA microarrays have become a nearly ubiquitous tool for the study of human disease, and nowhere is this more true than in cancer. With hundreds of studies and thousands of expression profiles representing the majority of human cancers completed and in public databases, the challenge has been effectively accessing and using this wealth of data.</p> <p>Description</p> <p>To address this issue we have collected published human cancer gene expression datasets generated on the Affymetrix GeneChip platform, and carefully annotated those studies with a focus on providing accurate sample annotation. To facilitate comparison between datasets, we implemented a consistent data normalization and transformation protocol and then applied stringent quality control procedures to flag low-quality assays.</p> <p>Conclusion</p> <p>The resulting resource, the GeneChip Oncology Database, is available through a publicly accessible website that provides several query options and analytical tools through an intuitive interface.</p

    Construction Industry Waste Control Practice in Kuching, Malaysia / Roseline Ikau... [et al.]

    Get PDF
    The increasing amount of material wastes generated from construction activities is becoming a challenging issue to construction site operators is ensuring that been developed to govern and monitors the environment issues become the construction industry generates a substantial amount of construction waste and hence increasing public concern in Malaysia. There is no existing policy or framework that guide the construction waste control practices for the construction industry in Malaysia in compliance with international sustainable practices and this subsequently providing motivation for this proposed study
    • …
    corecore