Papers by Nor Aziah Abu Kasim
Mentoring in the workplace has become a demanding need in the accounting professions. Good mentor... more Mentoring in the workplace has become a demanding need in the accounting professions. Good mentoring support will improve the future chartered accountants’ competencies. The International Federation of Accountants (IFAC) acknowledges the importance of mentoring supports by enforcing formal mentoring to IFAC member bodies, including the Malaysian Institute of Accountants (MIA). In Malaysia, there is little investigation on how future chartered accountants obtain mentoring supports throughout their working experience, particularly in the audit firms. Therefore, the objective of this study is to investigate the Malaysian chartered accountants’ experience in obtaining mentoring supports namely career and psychological supports, using the lens of mentoring theory. Interviews with eight future chartered accountants in Malaysia, who are currently undertaking the three years working experience to qualify as chartered accountants. The interviews were transcribed, coded and categorized into t...
Customer relationship management (CRM) has been increasingly adopted because of its benefits of g... more Customer relationship management (CRM) has been increasingly adopted because of its benefits of greater customer satisfaction and loyalty, which in turn, leads to enhanced financial and competitive performance. This paper reports on a study that examines the relationship between CRM strategy and performance and determines whether the use of customer performance measures plays a mediating role in the relationship between CRM strategy and performance. This study contributes to the limited literature on CRM strategy since little is known about the use of CRM strategy and customer performance measures and their relation with performance in the hotel industry in Malaysia. Data were collected through a questionnaire survey of hotels in Malaysia. Hierarchical regression analyses on a sample of 95 hotels revealed that only the information technology dimension of CRM strategy has a significant and positive effect on performance. In addition, the hypothesis concerning the role of customer per...
Palm oil industry in Malaysia has been in the limelight due to criticisms from various pressure g... more Palm oil industry in Malaysia has been in the limelight due to criticisms from various pressure groups on the severe sustainability issues as the results of palm oil productions and processes. Emerging sustainability issues expose palm oil industry to face the unprecedented set of sustainability risks. As such the identification of sustainability risks, the assessment of their impact, the development of sustainability risk management (SRM) to respond and monitor those risks are critical for organization in order to ensure company’s viability and survival in current business environment. Thus, this study intends to provide useful insights on the management of sustainability issues using risk management framework that includes risk identification, risk assessment and analysis, risk response, and risk monitoring. Questionnaires were distributed to operational managers in selected palm oil mills. Failure Mode Effect Analysis (FMEA) was employed to analyse the data. The findings reveal t...
In current competitive business environment where basic service facilities are homogenous, hotels... more In current competitive business environment where basic service facilities are homogenous, hotels must adapt themselves and find way to improve their performance. For hotels, their performance depends on how they deliver service to create value to customers. Hence, hotels need to emphasize on performance of employees, especially the operation managers, because their performance in delivering service quality is vital to determine the level of customers’ satisfaction. Prior study has found that the use of Balanced Scorecard (BSC) is positively related to managers’ performance. However, it is unclear whether the use of BSC could improve managers’ performance in hotel sector. This study intends to provide useful insights by examining the effect of the use of BSC and performance of hotel managers in Malaysia hotel sector. It is also proposed that the effect of the use of BSC on manager’s performance is indirectly through mediating variable of psychological empowerment. Data were collecte...
The case focuses on the bad investment by SuciMurni of RM10 million in sukuk issued by Mercu. Thi... more The case focuses on the bad investment by SuciMurni of RM10 million in sukuk issued by Mercu. This was supposed to a very safe investment as Mercu had been awarded a 12-year concession for printing and sales of school textbooks. Mercu was not able to recover from its financial difficulties that led to its failure to redeem the sukuk even when the payment date was deferred twice. SuciMurni could not tolerate further default of loan repayments as it was entrusted with the use of public’s money to invest. Issues to address are, first, what went wrong, and, second, how to reduce sukuk defaults in the future. These are the imperatives of the case.
This case describes the dilemma of Citra (M) Sdn Bhd in making product decisions. This dilemma ar... more This case describes the dilemma of Citra (M) Sdn Bhd in making product decisions. This dilemma arises as a result of the need to respond to an urgent order of the 14” colour picture tubes from its headquarters in Korea. These tubes were intended to solve the inadequate production problem of Citra (China) whose production had been disrupted by an explosion. On one hand, satisfying this request might disrupt Citra (M) Sdn Bhd’s production plan due to capacity constraints. On the other hand, accepting this order represents an opportunity to tap the vast market in China. Thus, in spite of the capacity constraints and the possible disruption to its production plan, the General Manager of Citra (M) Sdn Bhd asked himself, “How could I possibly reject this order from China?”.
International Journal of Management Practice
International Journal of Academic Research in Progressive Education and Development
International Journal of Academic Research in Business and Social Sciences
This article reports the development of philosophy underpinning ethics education especially in th... more This article reports the development of philosophy underpinning ethics education especially in the accounting field from the oldest systematic philosophers in western culture as a starting point to the current situation of teaching ethics and the suggestion of new direction by the installation of the concept of human governance. Compare to the oldest era, education in the era of industrial revolution emphasises on the development of technical skills and producing specialists and scientists. Postmodernism scholars find that schools in this era are not teaching humanities in ways conducive to cognitive development or respect for traditional knowledge and values. Consequently, critiques on this kind of education started emphasis in the late eighties and nineties. However, only after the Enron scandal, attention is given to develop long-term strategy to tackle the issue of unethical behaviour among accountants through stringent rules and regulation, code of ethics, ethics education and research. The need to adopt a new philosophy as a supplement in teaching ethics has arisen. This paper proposed to introduce the concept of human governance into accounting ethics education especially at university level. Additionally, this paper had also provided the overview of the concept of human governance.
International Journal of Academic Research in Business and Social Sciences
This study was conducted to examine the manner in which ethics was addressed in the existing acco... more This study was conducted to examine the manner in which ethics was addressed in the existing accounting curriculum, the content of syllabus by international business schools and instillation of ethics elements in the local universities' vision and mission. Ethics syllabus of top 55 international business schools and 4 local universities web pages were reviewed. Summative content analysis was used to analyse the data. The results showed that not all universities involved in this study embedded ethics in their accounting curriculum as emphasised by IES 4, AACSB or MIA. In general, the content of current syllabi focuses on corporate governance. Issues regarding moral judgment, stewardship and accountability to shareholders are rarely discussed in ethics course as well as the element of human governance. This shows that the goal of ethics education is not on moral conversion, but on helping well-intentioned students to develop the skills necessary to identify and resolve their ethical dilemmas. Not all local public universities selected in this study encourage embedding ethics through their vision and mission. This is the sign that business schools do not show their commitment to centralise ethical responsibility at their corporate level.
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Papers by Nor Aziah Abu Kasim