The influence of work environment inhibitors on the various engagements in informal workplace learning activities amongst Malaysian accountants

Informal learning activities are important for accountants in public accounting firms to develop and maintain knowledge and skills within the professional environment. However, recent evidence indicates that their frequency of engagement in the learning activities is less encouraging. Although this problem is associated with work environment inhibitors, the influence of these factors on various informal learning activities has yet to be explained by any empirical research. Therefore, the main objective of this study was to examine the extent to which the inhibitors influence the accountants' frequency of engagement in various informal learning activities. A total of 258 chartered accountants in the firms across Malaysia participated in this study. The data of the study was collected through self-administered survey questionnaires and analysed using the descriptive approach and multiple regression analysis. The findings showed that the meeting was the most frequently engaged informal learning activity. The results indicated that lack of time due to heavy workload, lack of support from others, structural inhibitor, lack of meaningful rewards, lack of fund, limited influence on firm‟s operation and lack of tolerance to mistakes negatively and significantly influenced the frequency of engagement in various (at least three out of five activities) informal learning activities. The findings also showed that lack of support from others was the most influential inhibitor to reading job related materials. The most influential inhibitor to audio/video tapes usage and group discussion was lack of time due to heavy workload. Lack of meaningful rewards and limited influence on firms operation were the most influential inhibitors to meeting and briefing session respectively. Based on the findings, theoretical and practical implications of the study as well as suggestions for future research are also discussed

Proposing work-environment inhibitors to informal work-place learning amongst Malaysian accountants

This paper proposes twelve propositions on the work environment inhibitors to informal work-place learning activities amongst accountants in public accounting firms. The inhibitors are lack of time due to heavy work-loads, far away from colleagues’ working areas, absence of experts, lack of meaningful rewards for learning, lack of funds for learning and lack of proximity to learning materials. Other inhibitors include lack of access to computer technology, limited power in organizational affairs, reluctance of others to support learners, working policies discourage learning, structural inhibitors and mistakes are not tolerated during learning or early application of new ideas and skills. From the discussion, it is suggested that the firms and professional accounting bodies should have robust strategies to overcome those inhibitors. This is important to create a conducive environment for informal work-place learning activities and, in turn, increases accounting professionalism

A survey of work environment inhibitors to informal workplace learning activities amongst Malaysian accountants

A survey was conducted to examine informal workplace learning activities and work environment inhibitors to such learning activities of accountants in public accounting firms across Malaysia.The findings indicated that the accountants use a variety of informal learning activities, although meeting predominates.The accountants reported that lack of time due to heavy workload, lack of meaningful rewards, lack of fund, limited influence on firm's operation and lack of support from others as the inhibitors to the learning activities.Theoretical and practical implications of the study as well as suggestions for future research were also discussed

The influence of situational inhibitors on engagement in informal workplace learning activities amongst Malaysian accountants: A conceptual framework

This paper aims to propose a conceptual framework for examining the influence of situational inhibitors on engagement in informal learning activities amongst Malaysian accountants.An extensive literature review method was utilized to identify and analyse relevant literatures in order to propose the conceptual framework.This paper identified four situational inhibitors of engagement in informal learning activities.The inhibitors are lack of time due to heavy workload, lack of proximity to colleagues’ working areas, lack of support from others and structural inhibitor.Theoretical and practical implications of the paper as well as suggestions for future research were also discussed

An investigation of situational inhibitors to informal learning amongst accountants

A case study was conducted to investigate situational inhibitors to informal learning activities among st accountants in a public firm in Malaysia.Four situational inhibitors emerged from the data analysis.The accountants reported that lack of time, lack of proximity to colleagues’ working areas, lack of support from others and structural inhibitor as the inhibitors to the learning.The paper proceeds to outline the theoretical and practical implications as well as suggestions for future research

A Conceptual Framework for Examining Trust towards Zakat Institution

This paper aims to propose a research conceptual framework for examining trust towards zakat institution amongst Moslem business owners. An extensive literature review method was utilized to identify and analyze the relevant literatures in order to propose the framework. This paper identified four factors that influence the trust, namely, shared values, communication, non-opportunistic behaviour and perception on distribution. Theoretical and practical implications of the paper as well as suggestions for future research were also discussed. Keywords: Zakat, Trust, Business, Conceptual Framework JEL Classification: L0

A conceptual framework for examining trust towards zakat institution

This paper aims to propose a research conceptual framework for examining trust towards zakat institution amongst Moslem business owners.An extensive literature review method was utilized to identify and analyze the relevant literatures in order to propose the framework.This paper identified four factors that influence the trust, namely, shared values, communication, non-opportunistic behaviour and perception on distribution.Theoretical and practical implications of the paper as well as suggestions for future research were also discussed

Perceived service quality of zakat institution among Muslim businessmen in Malaysia

A mail survey was conducted to examine perceived service quality towards zakat institution among 227 Muslim businessmen in one of the states in Malaysia. The research data was analyzed using descriptive statistic. The findings indicated that the majority of respondents rated three aspects of the quality, namely, tangibles, reliability and courtesy as “Good”. Meanwhile, credibility, competence, responsiveness, access, understanding and communication were aspects that rated as “Bad”. Based on the findings, zakat institution needs to develop and implement appropriate strategies to improve its service quality in many aspects. The research implications and suggestions for future research were also discussed

What influence entreprenuer to pay Islamic tax (zakat)

This study was carried out to examine the determining factors of knowledge, selfefficacy, service quality and frequency of interaction between staff of Zakat institution and Entreprenuer (Zakat payers) on Zakat on business income compliance behaviour. A survey questionnaire was administered to 700 respondents out of which 227 usable questionnaires were used for analysis purposes. The measure of the adequacy of the sample, Kaiser-MeyerOlkin (KMO) and internal consistency using Cronbach Alpha value was applied to assess the validity and reliability of the variables. For the purposes of hypothesis testing, multiple regression analysis was performed. Findings revealed that knowledge, self-efficacy and frequency of interaction influenced compliance behaviour of Zakat on business income. Based on the findings, it can be concluded that any strategy to be implemented by the authorised institutions to improve the collection of Zakat in the near future should focus on increasing Entreprenuer’s knowledge and self-confidence as well as increasing the number of interactions between staff and entreprenuer

The Relationship between Self-confidence, Self-remembrance and Sincerity among Staff towards Information Systems Outsourcing Success

The study examined the relationship between the humanistic elements of self-confidence, self remembrance and sincerity among staff towards the success of information systems (IS) outsourcing.A total of 500 questionnaires were distributed by mail to the manager of information systems outsourcing companies registered with Malaysia's Multimedia Super Corridor and 168 were returned. The hypotheses of this study were analyzed using multiple regression methods.The findings show that the element of self confidence and sincerity of the staff have a positive and significant relationship towards the success of information systems outsourcing. The theoretical and practical implications and suggestions for future research are discussed