Mohamad Hisyam Selamat

Determinants of financial and environmental disclosures through the internet by Malaysian companies

Purpose - The purpose of this paper is to investigate whether the voluntary financial and environmental disclosures through the internet can be explained by the same determinants as in conventional reporting. Specifically, this paper examines the relationship between the extent of financial and environmental disclosures on the internet and six variables, namely, ethnicity of chief executive officer (CEO), leverage, level of technology, existence of dominant personalities, profitability, and firm size. Design/methodology/approach - Six hypotheses were tested using data collected from 201 Malaysian listed companies on the Bursa Malaysias Main and Second Boards for the financial year 2005. A regression model is utilized to analyze the results of this paper and this is in tandem with the previous studies. Findings - The results indicate that level of technology, ethnicity of CEO and firm size are determinants of both internet financial and environmental disclosures. However, the existence of a dominant personality is found to negatively affect the level of financial disclosures but not environmental disclosures. The other variables did not show any significant relationship with either financial or environmental disclosures. Originality/value - This paper investigates whether internet financial and environmental disclosures can be explained by the same determinants used in other similar studies. The results indicate that only level of technology, ethnicity of CEO and firm size are found to be significant for both internet financial and environmental disclosures.

Using meta‐abilities and tacit knowledge for developing learning based systems: A case study approach

Purpose – Research has found that the implementation of learning‐based systems development is a complex issue since it requires the input of employees at all levels of an organization. Successful implementation is a challenge for organizations as the basic training and education offered by them and the particular experiences of the individuals on their own and other factors such as fear and ignorance prevent such actions. For this purpose, the addition of other elements is also required. This research aims to identify and explain the usage of the elements that can encourage employees to contribute the inputs necessary for learning‐based systems development.Design/methodology/approach – To achieve this aim, this research developed a conceptual framework based on the concepts of meta‐abilities and tacit knowledge externalization and sharing. To illustrate the application of the framework in a real life setting, a case study approach that involved a large manufacturing organization in Malaysia was employed.F...

Managing organisational learning through continuous information systems development: tacit knowledge diffusion and meta-abilities perspectives

Tacit knowledge diffusion is pervasive in the Organisational Learning (OL) process. However diffusing tacit knowledge, a transparent and subjective form of knowledge, needs an individuals ability to externalise and share this knowledge. To face this, a conceptual framework based on meta-abilities is proposed in this paper. The framework suggests that meta-abilities create individual influencing skills and sharing attitudes. Alternatively, influencing skills and sharing attitudes externalise tacit knowledge through the medium of ideas, actions, reactions and reflection. Knowledge stewards document externalised tacit knowledge thereby making it available to systems analysts for future Information Systems (IS) development. The framework is tested using a case study in Malaysia. It is concluded that the future focus when managing information for OL should be toward an individuals meta-abilities development. There should also be an impetus towards creating the correct organisational culture and infrastructure that promotes tacit knowledge sharing and externalisation within and between employees.

The Consideration of Meta-Abilities in Tacit Knowledge Externalization and Organizational Learning

This research is concerned with studying the elements that can encourage staff members to contribute inputs 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. Meta-abilities, in turn, are developed by using the elements of understanding organizational roles, internal strengths, formal and informal discussions and rational discourse. The processes undertaken in the novel conceptual framework of this research will ensure that organizational IS are subject to continual re-examination and modification. By internalizing a system’s operations, individuals can improve actions through better knowledge and understanding — the learning process. The framework is tested using fieldwork experimentation in Malaysia. It is concluded that the future focus when managing information for OL should be toward an individual’s meta-abilities development and creating the correct organizational culture and infrastructure that promotes knowledge sharing.

Examining Factors Influencing the Behavioral Intention to Adopt Broadband in Malaysia

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 perceived usefulness, perceived ease of use, and social influence are significant factors for explaining the behavioral intention to adopt broadband Internet by Malaysian accountants. The paper proceeds to outline the research limitations, theoretical contributions, and implications for practice.

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 Malaysias 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.

The association between environmental disclosure and financial disclosure on the internet by Malaysian listed companies

The rapid growth of internet technology has made it possible for companies to directly and instantly disclose their financial and non-financial information to fulfil user needs worldwide. The purpose of this paper is to examine whether there is any association between the extent of internet financial disclosure (IFD) and the extent of internet environmental disclosure (IED) by Malaysian listed companies. The data from 194 companies were used as a sample for this study. Linear regression analysis was conducted and results show that there is a significant positive relationship between the extent of IED and the extent of IFD. The finding also indicates that the disclosure of financial and environmental information on the internet by Malaysian listed companies has improved; however, there is still much room for improvement especially in areas of environmental disclosures.