Jamaliah Said

Perceptions Towards Accounting Career Among Malaysian Undergraduates

In the late 20th Century and the early part of the 21st Century, the accounting profession has suffered some setback in its image. The recent scandal involving Enron and Arthur Andersen may have an adverse impact on the career choice of accounting students. On the other hand Malaysia needs more accountants to assist the country to achieve developed nation status by year 2020. Therefore, this study is an attempt to determine whether accounting students still prefer to become accountants and to compare the perception of accounting as a career between first semester and final semester accounting undergraduates in Malaysia. One thousand questionnaires were distributed to these two groups of students in all the universities regestered with the Ministry of Education. The valid response rate was 52.7 per cent. The results of this study show a significant difference in career choices between first semester and final semester students. Of the first semester student respondents, 30.3 per cent prefer to be public accountants, whereas only 25.8 per cent of the final semester responsents choose to be public accountants. However, both groups agree that starting salary is an important criterion for choosing accounting as a career and that their university has provided them with adequate knowledge to enable them to join the accounting profession.

Relationship between good governance and integrity system: Empirical study on the public sector of Malaysia

Purpose - This study aims to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia. Design/methodology/approach - This study collected primary data based on a set of questionnaire surveys among heads of 109 departments and agencies under 24 federal ministries, including the Prime Minister Department in Malaysia. The data were analyzed under descriptive statistics, ordinal regression and structural equation model. Furthermore, standard diagnostic tests were also conducted to check the reliability of the data and models. Findings - Among the factors of good governance, practices of strategic planning, audit and fraud control have statistically significant positive relationship with the practices of integrity in the public sector of Malaysia. Moreover, the practices of strategic alliance and fraud control significantly contribute to determine the integrity practices in the public sector of Malaysia. Therefore, the practices of strategic alliance, strategic planning, audit and fraud control must be given significant attention to improve the integrity system. Originality/value - This study is an attempt to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia. The findings of the study will help policymakers improve the reliability and efficiency of the public sector in Malaysia and in other countries.

Enhancement of the Accountability of Public Sectors through Integrity System, Internal Control System and Leadership Practices: A Review Study☆

Abstract Currently, governance in public administration has become a global issue as a result of the continuous stream of governance failures, fraud, inefficiency, corruption, and poor internal control and financial management. Public sectors worldwide are now under pressure to justify the sources and utilizations of public resources as well as improving the performance in their services delivery. Now it is considered as public rights to monitor the transparency and efficiency of public administration. To ensure good governance, understanding the way to improve accountability in public sector is very essential. Therefore, to enhance the accountability in the public sector, based on the literature review this study discusses on the organizational internal factors that has influences on accountability; integrity system, internal control system and leadership qualities. This study could assist policy makers to establish more accountability among different departments and agencies of government.

Performance of Islamic microcredit in perspective of Maqasid Al-Shariah: A case study on Amanah Ikhtiar Malaysia

Purpose - – This study aims to examine the role of Islamic microcredit programs based on the achievement of Maqasid Al-Shariah. Past studies have evaluated the role of microcredit programs using the conventional assessment approach. However, the conventional system of socioeconomic role assessment cannot evaluate the performance of Islamic microcredit in terms of achieving the objectives of Shariah for the Islamic microcredit model. Design/methodology/approach - – This paper uses primary data that were collected through a questionnaire survey distributed among 393 microcredit borrowers from Amanah Ikhtiar Malaysia (AIM). The survey was conducted from July 2013 to December 2013 in the State of Sabah and in Peninsular Malaysia. This research also analyzes the socioeconomic roles and the achievement of microcredit and microenterprise from the perspective of the five principles of Al-daruriyyat from Maqasid Al-Shariah. Findings - – Results indicate that the microcredit program of AIM has a positive and enhancing effect on the livelihood of clients. This effect is reflected in the assessment of their well-being, especially in the context of Maqasid Al-Shariah. Originality/value - – This study examines the role of Islamic microcredit based on the achievement of Maqasid Al-Shariah.

An Assessment of the Practices of Leadership Quality in the Public Sectors of Malaysia

Abstract This study is an attempt to assess the status of current practices of the leadership quality among the high officials in public sector from different service schemes in Malaysia. This study collected primary data based on a set of questionnaire survey among the heads of department of 109 departments and agencies under 24 federal ministries including the Prime Minister Department in Malaysia. The data were collected based on the opinion about thirteen factors of leadership quality practices in the department or agency by using seven-point Likert scale. The data are analysed under descriptive statistics and factor analysis. Further, the reliability of the data is tested by using Cronbach alpha test, and the validity of data is tested by checking the normality of data through Shapiro Wilk test and graphical method. Overall, 82.5% of the respondents mentioned that they practice leadership factors in their department. However, the priority of these factors of leadership quality differs among the services schemes. Overall, the practice of leadership quality of the financial schemes group is strong. However, the practice of leadership quality in the medical & health scheme is below the overall average level. The public sector in Malaysia needs to focus more on the development and practice of leadership quality and its proper assessment system to become a reliable and efficient sector.

Information Security: Risk, Governance and Implementation Setback☆

Abstract The growing emergence of information security threat call for information security to be integrate in the organizations corporate governance and been treat as high important as other critical corporate governance area by Boards and executive management. This paper provides an overview of information security risk, governance and implementation setback. Review shows that Information Security can complement IT Governance (ITG), in term of assurance on the confidentiality, integrity, and availability of information. Well-known ITG Framework such as ISO 27001 and COBIT could be used by organizations to help ease Information Security Governance (ISG) implementation. Amongst hindrance to ISG implementation is lack of awareness on the important of information security by BOD and stakeholders, unclear policies and staff rejection.

Enhancing the Governance of Government Linked Companies via Strategic Management Accounting Practices and Value Creation

Abstract Government Linked Companies (GLCs) are expected to achieve sustainable growth and improve their competitiveness in the global market. Value creation can be influenced by the alliance management capability which is a firms ability to manage several alliances effectively. A strong alliance management capability assists the firm to have an effective implementation of inter-organizational relationships that will benefit alliance partners. Meanwhile, strategic management accounting (SMA) practices consist of various techniques which can enhance value creation in organizations. This practice provides management accounting information used for competitive strategy, firm development, market changes, corporate strategic program, strategic implementation and strategic control. This paper aims to ascertain the mediating role of strategic management accounting (SMA) practices on the relationship between alliance management capability and firms’ value creation in Malaysian GLCs. This paper contribute by providing empirical review which enables the top management, management accountants and policy makers to review the implementation of SMA techniques in order to create firms value.

Case Study on Integrity among Royal Malaysian Police (RMP): An Ethical Perspective

Abstract Recently, unethical misconduct among government officers have been a major concern both in developed as well as developing countries. Government servant such as Police officer can easily abuse their powers or exploit their position for personal gains which subsequently will tarnish the image of public sector as a whole. This study aims to assess the current level of integrity among RMP officers. Data collected from 189 RMP revealed that respondents perceived all of the situations given in the questionnaires are serious problems, thus showing that they have high integrity among RMP.

Integrity Systems in Malaysian Public Sector: An Empirical Finding

Abstract Currently, governance in public administration has become a global issue as a result of the continuous stream of governance failures, fraud, inefficiency, corruption, and poor internal control and financial management. As such, the government of Malaysia has put an effort in term of programs and budgets in ensuring the public money being managed efficiently and with integrity. This study aims to assess the integrity systems of Malaysian Public Sector. Data were collected via questionnaires from 104 public officials from federal ministry in Malaysia. The data were collected based on the respondents’ perception on twelve elements of integrity on practices in the department or agency by using seven-point Likert scale. Finding revealed that the mean score of each integrity items were above the mid-point. This has indicated that Malaysian Public Sector is serious in implementing the integrity concept in their daily management. The findings would provide further understanding for the Malaysian Public Sector to improve and enhance integrity system in the Malaysian Public Sector.

Does level of balanced scorecard adoption affect service quality? A study on Malaysian local authorities

This study examines the adoption of balanced scorecard (BSC) in Malaysian local authorities (MLA). Using a questionnaire survey, this study assesses whether high level of BSC adoption in the local authorities in Malaysia would eventuate high service quality. This study uses variables of BSC introduced by Kaplan and Norton (1996) in assessing their influence on the service quality of MLA. The results indicate that this performance measurement does affect service quality. The results show significant differences between organisations that have high level of BSC adoption on their level of service quality and those organisations that have low level of BSC adoption. The results support the findings in the private sector literature that found BSC as an effective performance measurement tool in performance improvement.