This study explored the perspectives of reformers on public financial management (PFM) reforms in Ghana. This research, an exploratory qualitative study focused on unearthing the perspectives of reformers in PFM reforms. Reformers, as identified in this study were individuals in the PFM landscape who were middle level civil servants implementing reforms formulated by politicians and top bureaucrats. They try to enhance the management of public finances in the country by implementing the reforms. Participants were made up of 22 individuals involved in PFM reforms, purposively selected for one-on-one interviews from the civil service in Ghana. Another eight individuals participated in a focus group discussion. Public financial management reforms have been ongoing in Ghana for over two decades now. Findings showed that respondents believed in the reforms they participated in and reported levels of enthusiasm and dedication to achieving the aims of the reforms. The findings from this study indicated that the success of the roll out of PFM reforms depended not only on the known success factors such as the implementation arrangements and leadership but also on the reformers’ perspectives and their power of influence on the reforms amongst others. Keywords: public financial management (PFM), PFM reforms, perspectives
{"title":"Perspectives on Public Financial Management Reforms in Ghana","authors":"Alex Amankwah-Poku, Alexander Preko","doi":"10.24191/apmaj.v17i2-06","DOIUrl":"https://doi.org/10.24191/apmaj.v17i2-06","url":null,"abstract":"This study explored the perspectives of reformers on public financial management (PFM) reforms in Ghana. This research, an exploratory qualitative study focused on unearthing the perspectives of reformers in PFM reforms. Reformers, as identified in this study were individuals in the PFM landscape who were middle level civil servants implementing reforms formulated by politicians and top bureaucrats. They try to enhance the management of public finances in the country by implementing the reforms. Participants were made up of 22 individuals involved in PFM reforms, purposively selected for one-on-one interviews from the civil service in Ghana. Another eight individuals participated in a focus group discussion. Public financial management reforms have been ongoing in Ghana for over two decades now. Findings showed that respondents believed in the reforms they participated in and reported levels of enthusiasm and dedication to achieving the aims of the reforms. The findings from this study indicated that the success of the roll out of PFM reforms depended not only on the known success factors such as the implementation arrangements and leadership but also on the reformers’ perspectives and their power of influence on the reforms amongst others. Keywords: public financial management (PFM), PFM reforms, perspectives","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47222371","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper examines the impact of intellectual capital and its components on profitability using the Modified Value Added Intellectual Coefficient (MVAIC) methodology. Data was collected from 26 listed SMEs in Malaysia from 2017-2019 providing 78 observations. This study employed the fixed-effect and random-effect models. The results showed that the MVAIC was significant and positively associated with profitability. Of the four components of the MVAIC, human capital efficiency and capital employed efficiency correlated positively and significantly with profitability. Structural capital efficiency was negatively associated with profitability. While, relational capital efficiency revealed an insignificant association with profitability. Overall, listed SMEs profitability was driven by both intellectual capital and physical capital, however the magnitude of contribution varied. The effect of capital employed efficiency presented a superior relative magnitude in comparison to human capital, structural capital and relational capital suggesting that physical capital was the main drive behind profitability. This study presented a robust theoretical foundation and employed a validated methodology. Therefore, it extends knowledge of intellectual capital among academicians and stakeholders as well as highlights its contribution to value creation. Keywords: intellectual capital, profitability, SMEs, MVAIC models
{"title":"Nexus Between Intellectual Capital and Profitability: Evidence from Listed SMEs in Malaysia","authors":"H. S. Mohammad","doi":"10.24191/apmaj.v17i1-05","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-05","url":null,"abstract":"This paper examines the impact of intellectual capital and its components on profitability using the Modified Value Added Intellectual Coefficient (MVAIC) methodology. Data was collected from 26 listed SMEs in Malaysia from 2017-2019 providing 78 observations. This study employed the fixed-effect and random-effect models. The results showed that the MVAIC was significant and positively associated with profitability. Of the four components of the MVAIC, human capital efficiency and capital employed efficiency correlated positively and significantly with profitability. Structural capital efficiency was negatively associated with profitability. While, relational capital efficiency revealed an insignificant association with profitability. Overall, listed SMEs profitability was driven by both intellectual capital and physical capital, however the magnitude of contribution varied. The effect of capital employed efficiency presented a superior relative magnitude in comparison to human capital, structural capital and relational capital suggesting that physical capital was the main drive behind profitability. This study presented a robust theoretical foundation and employed a validated methodology. Therefore, it extends knowledge of intellectual capital among academicians and stakeholders as well as highlights its contribution to value creation. Keywords: intellectual capital, profitability, SMEs, MVAIC models","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47380731","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Florentina Kurniasari, Sharina Tajul Urus, Prio Utomo, Nadiah Abd Hamid, S. Jimmy, I. W. Othman
The advancement of digital technology has affected many industries, including digital payment services. The objective of this study was to analyze the adoption of Fintech payment services in Indonesia using the UTAUT theory approach. This study also considered the important role of national culture in strengthening the effect of the social influence variable in creating trust. The study added the government policy variable in strengthening the effect of facilitating a condition in creating trust. The study was conducted by distributing 310 questionnaires to freshly employed graduates who were digital payment services users. Further analysis was conducted with linear multiple regression using IBM SPSS 26. The study found that trust had the highest effect in creating the adoption decision in digital payment services, followed by government policies in strengthening the facilitating conditions. Meanwhile, performance and effort expectancy, social influence and facilitating condition did not have a direct influence on customer trust. Uncertainty avoidance, masculinity and long-term orientation also did not have a strengthening effect of social influence in gaining trust. Keywords: UTAUT, national culture, government policy, trust, adoption in digital payment
{"title":"Determinant Factors of Adoption of Fintech Payment Services in Indonesia Using The UTAUT Approach","authors":"Florentina Kurniasari, Sharina Tajul Urus, Prio Utomo, Nadiah Abd Hamid, S. Jimmy, I. W. Othman","doi":"10.24191/apmaj.v17i1-04","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-04","url":null,"abstract":"The advancement of digital technology has affected many industries, including digital payment services. The objective of this study was to analyze the adoption of Fintech payment services in Indonesia using the UTAUT theory approach. This study also considered the important role of national culture in strengthening the effect of the social influence variable in creating trust. The study added the government policy variable in strengthening the effect of facilitating a condition in creating trust. The study was conducted by distributing 310 questionnaires to freshly employed graduates who were digital payment services users. Further analysis was conducted with linear multiple regression using IBM SPSS 26. The study found that trust had the highest effect in creating the adoption decision in digital payment services, followed by government policies in strengthening the facilitating conditions. Meanwhile, performance and effort expectancy, social influence and facilitating condition did not have a direct influence on customer trust. Uncertainty avoidance, masculinity and long-term orientation also did not have a strengthening effect of social influence in gaining trust. Keywords: UTAUT, national culture, government policy, trust, adoption in digital payment","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":"2 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41256906","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nonprofit organisations (NPOs) play a significant role in social service delivery via deliverables of the organisational mission. However, NPOs operate with limited resources, which consequently trigger their unsustainability. The inability of NPOs to address resource constraint issues may adversely impact society because they play an important role in delivering social services and ensuring sustainable development. Hence, through semi-structured interviews, this study addressed how NPOs operating under limited resources ensure organisational sustainability. The findings indicated that NPOs implement entrepreneurial orientation (EO) and cross-sector collaboration to overcome resource constraints. Concurrently, organisational capacities (human resource capacity, board leadership capacity, infrastructure capacity, and planning and development capacity) are vital to ensure the sustainability of NPOs. Stakeholder engagement is predicted as a moderator between EO and NPOs sustainability. Organisational fit is postulated as a moderator between cross-sector collaboration and NPOs sustainability. The findings contribute to the literature on the sustainability of NPOs by proposing a conceptual framework on organisational factors influencing NPO sustainability. Based on the findings, NPOs and regulators can unpack the targeted strategies that enhance NPO sustainability. Keywords: nonprofit organisation, resource constraint, sustainability
{"title":"Addressing Resource Constraint Issues: Unpacking The Strategies for Sustainability of Nonprofit Organisations","authors":"Nur Hayati Ab Samad, N. Ahmad","doi":"10.24191/apmaj.v17i1-02","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-02","url":null,"abstract":"Nonprofit organisations (NPOs) play a significant role in social service delivery via deliverables of the organisational mission. However, NPOs operate with limited resources, which consequently trigger their unsustainability. The inability of NPOs to address resource constraint issues may adversely impact society because they play an important role in delivering social services and ensuring sustainable development. Hence, through semi-structured interviews, this study addressed how NPOs operating under limited resources ensure organisational sustainability. The findings indicated that NPOs implement entrepreneurial orientation (EO) and cross-sector collaboration to overcome resource constraints. Concurrently, organisational capacities (human resource capacity, board leadership capacity, infrastructure capacity, and planning and development capacity) are vital to ensure the sustainability of NPOs. Stakeholder engagement is predicted as a moderator between EO and NPOs sustainability. Organisational fit is postulated as a moderator between cross-sector collaboration and NPOs sustainability. The findings contribute to the literature on the sustainability of NPOs by proposing a conceptual framework on organisational factors influencing NPO sustainability. Based on the findings, NPOs and regulators can unpack the targeted strategies that enhance NPO sustainability. Keywords: nonprofit organisation, resource constraint, sustainability","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44422532","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
M. Majeed, Kwabena Ekremet, Setsoafia-Tukpeyi Godwin
Marketing orientation of businesses has become a strategy and priority for service providers in building strong value for customers by predicting and adapting to competitor innovations and services. This study looked at firm focus, firm performance and the three dimensions of market orientation using 168 respondents from the private health insurance industry. The study found that firms paying critical attention to the exclusive needs of their customers and competitor services remain stronger in the market. The study revealed that in order to improve long-term outlook, health insurance firms are required to implement the requisite market orientation dimensions to increase the success of firm performance. Keywords: firm focus, market orientation, firm performance, health insurance, SDGs
{"title":"Firm Focus, Market Orientation and Firm Performance within the Health Insurance Industry","authors":"M. Majeed, Kwabena Ekremet, Setsoafia-Tukpeyi Godwin","doi":"10.24191/apmaj.v17i1-01","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-01","url":null,"abstract":"Marketing orientation of businesses has become a strategy and priority for service providers in building strong value for customers by predicting and adapting to competitor innovations and services. This study looked at firm focus, firm performance and the three dimensions of market orientation using 168 respondents from the private health insurance industry. The study found that firms paying critical attention to the exclusive needs of their customers and competitor services remain stronger in the market. The study revealed that in order to improve long-term outlook, health insurance firms are required to implement the requisite market orientation dimensions to increase the success of firm performance. Keywords: firm focus, market orientation, firm performance, health insurance, SDGs","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47428602","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study investigated the determinants of indulgence in corruption among law enforcement agency personnel in Malaysia. This study focussed on three law enforcement agencies in Malaysia, the Royal Malaysia Police Department, the Road and Transport Department, and the Immigration Department. The Fraud Diamond Theory was used to form the framework and develop the hypotheses. It concerns corruption among law enforcement personnel using the four elements: capability, pressure, rationalization, and opportunity. There were four hypotheses developed in this study. The researcher used face-to-face and online surveys (questionnaires) as data collection method and the participation of respondents was voluntary. 150 questionnaires were issued for the collection of data through an online survey and face-to-face interviews. The data collection process took two months, from May 2020 to June 2020. In the earlier part of the data collection process, 63 questionnaires were obtained, while 79 questionnaires were received towards the end of the period. Based on the findings, there is a significant positive correlation between self-influence and family influence-related and the indulgence in corruption among law enforcement personnel. This research indicated that family pressure and self-influence attributes were accepted. However, another two attributes namely public perception and peer pressure, were rejected. This study has important implications for national or international policymakers to acknowledge that anti-corruption policies play a crucial role to curb corruption among law enforcement agencies and understand the need to adopt these anti-corruption policies according to each nation’s economic and cultural context. Keywords: corruption, indulgence in corruption, law enforcement, fraud diamond theory
{"title":"The Determinants of Indulgence in Corruption Among Law Enforcement Personnel in Malaysia","authors":"I. K. Norziaton, Zatun Najmiah Mohd Sabri","doi":"10.24191/apmaj.v17i1-12","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-12","url":null,"abstract":"This study investigated the determinants of indulgence in corruption among law enforcement agency personnel in Malaysia. This study focussed on three law enforcement agencies in Malaysia, the Royal Malaysia Police Department, the Road and Transport Department, and the Immigration Department. The Fraud Diamond Theory was used to form the framework and develop the hypotheses. It concerns corruption among law enforcement personnel using the four elements: capability, pressure, rationalization, and opportunity. There were four hypotheses developed in this study. The researcher used face-to-face and online surveys (questionnaires) as data collection method and the participation of respondents was voluntary. 150 questionnaires were issued for the collection of data through an online survey and face-to-face interviews. The data collection process took two months, from May 2020 to June 2020. In the earlier part of the data collection process, 63 questionnaires were obtained, while 79 questionnaires were received towards the end of the period. Based on the findings, there is a significant positive correlation between self-influence and family influence-related and the indulgence in corruption among law enforcement personnel. This research indicated that family pressure and self-influence attributes were accepted. However, another two attributes namely public perception and peer pressure, were rejected. This study has important implications for national or international policymakers to acknowledge that anti-corruption policies play a crucial role to curb corruption among law enforcement agencies and understand the need to adopt these anti-corruption policies according to each nation’s economic and cultural context. Keywords: corruption, indulgence in corruption, law enforcement, fraud diamond theory","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45339629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nurul Fitri Mohd Noor, Zuraidah Mohd Sanusi, R. Johari, Ahmed Abdullah Saad Al-Dhubaibi, Ataina Hudayati, Nur Adillah Abdul Razak
Many traditional approaches of accounting and auditing assessment have been transformed by the growth of audit technology. This study aimed to identify key factors driving auditors’ adoption of audit technology in a developing country, Malaysia, through the lens of the Technology to Performance Chain (TPC) framework. The results of this study are based on a survey conducted in Malaysia with audit firms of varying sizes and were analyzed using the Structural Equation Modelling-Partial Least Square (PLS) statistical tools. The direct and interaction effects of audit technology and situational support variables in improving auditor work performance, as well as the mediation effect of audit assessment on the connections, were investigated in this study. According to the findings, audit technology and situational support play a larger role in the efficiency and effectiveness of auditors' work. Additional analysis provides proof of audit assessment as well. This study makes several contributions to the literature including identifying new influential factors in the TPC framework. This framework has not been widely applied in auditing research and it looks beyond the individual perspective to that of the organization as a whole. Keywords: audit performance, auditing, audit technology, situational support, audit assessment
{"title":"An Examination of the Utilization of Audit Technology in Influencing Audit Job Performance","authors":"Nurul Fitri Mohd Noor, Zuraidah Mohd Sanusi, R. Johari, Ahmed Abdullah Saad Al-Dhubaibi, Ataina Hudayati, Nur Adillah Abdul Razak","doi":"10.24191/apmaj.v17i1-11","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-11","url":null,"abstract":"Many traditional approaches of accounting and auditing assessment have been transformed by the growth of audit technology. This study aimed to identify key factors driving auditors’ adoption of audit technology in a developing country, Malaysia, through the lens of the Technology to Performance Chain (TPC) framework. The results of this study are based on a survey conducted in Malaysia with audit firms of varying sizes and were analyzed using the Structural Equation Modelling-Partial Least Square (PLS) statistical tools. The direct and interaction effects of audit technology and situational support variables in improving auditor work performance, as well as the mediation effect of audit assessment on the connections, were investigated in this study. According to the findings, audit technology and situational support play a larger role in the efficiency and effectiveness of auditors' work. Additional analysis provides proof of audit assessment as well. This study makes several contributions to the literature including identifying new influential factors in the TPC framework. This framework has not been widely applied in auditing research and it looks beyond the individual perspective to that of the organization as a whole. Keywords: audit performance, auditing, audit technology, situational support, audit assessment","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42278747","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Masturah Ma’in, J. Keshminder, S. Chuah, Khairol Syafiqah Ahmad Afindi
This study examined the effects of financial leverage on firm performance that focussed on Shariah-listed Consumer Products & Services firms in Malaysia from 2014 to 2018. The data for firm performance was Tobin's Q and return on asset, while debt-asset ratio, debt-equity ratio, and tangibility were indicators of financial leverage. This study applied a balanced panel regression model, including the pooled regression model, fixed-effect model, and random effect model. The results indicated that Tobin's Q is the best model to identify the impact of financial leverage on Shariah firm performance. The outcome showed that the financial leverage indicators had a significant and negative effect on Shariah firm's performance, in line with the assumption of the pecking order theory assumptions that internal financing will be the first option of financing compared to external financing. Keywords: Shariah firms, financial leverage, firm performance, Tobin’s Q, internal financing
{"title":"The Effects of Financial Leverage on Firm Performance in Shariah-Listed Consumer Products & Services Firms","authors":"Masturah Ma’in, J. Keshminder, S. Chuah, Khairol Syafiqah Ahmad Afindi","doi":"10.24191/apmaj.v17i1-09","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-09","url":null,"abstract":"This study examined the effects of financial leverage on firm performance that focussed on Shariah-listed Consumer Products & Services firms in Malaysia from 2014 to 2018. The data for firm performance was Tobin's Q and return on asset, while debt-asset ratio, debt-equity ratio, and tangibility were indicators of financial leverage. This study applied a balanced panel regression model, including the pooled regression model, fixed-effect model, and random effect model. The results indicated that Tobin's Q is the best model to identify the impact of financial leverage on Shariah firm performance. The outcome showed that the financial leverage indicators had a significant and negative effect on Shariah firm's performance, in line with the assumption of the pecking order theory assumptions that internal financing will be the first option of financing compared to external financing. Keywords: Shariah firms, financial leverage, firm performance, Tobin’s Q, internal financing","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46135145","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
R. Suryanto, Nafsiah Mohamed, Rizal Yaya, Ayub Md Som
This research explains how Village-owned Enterprise (VOE) in Indonesia underwent institutional changes as a response to the institutional context changes and local village responses. The objective of this research was to provide evidence if any village has the capacity to interpret and formulate responses to institutional context changes. A detailed case study of VOE Panggung Lestari in Panggungharjo Village, Yogyakarta, Indonesia was documented by interviewing local leader and key actors in the process of VOE establishment and development. In depth interview with the key person in the Ministry of Village was done to understand the context and issues regarding the institutional context changes in VOE. This research provides a conceptual framework to demonstrate how institutional context changes of regulations, social, market failure and culture might trigger the Panggungharjo Village to provide local solutions to the waste problem by implementing the social enterprise business model and participative governance. This finding adds a new understanding of how a village might escape from the embedded institutional environment by interpreting and responding to the institutional changes to find innovative and sustainable solutions for their local problem, which in this case was the waste problem. Keywords: village-owned enterprise (VOE), institutional context, participative governance, social enterprise business model
{"title":"The Institutional Context Changes of Village- Owned Enterprises in Indonesia Towards the Implementation of Participative Governance and Social Enterprise Business Models","authors":"R. Suryanto, Nafsiah Mohamed, Rizal Yaya, Ayub Md Som","doi":"10.24191/apmaj.v17i1-13","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-13","url":null,"abstract":"This research explains how Village-owned Enterprise (VOE) in Indonesia underwent institutional changes as a response to the institutional context changes and local village responses. The objective of this research was to provide evidence if any village has the capacity to interpret and formulate responses to institutional context changes. A detailed case study of VOE Panggung Lestari in Panggungharjo Village, Yogyakarta, Indonesia was documented by interviewing local leader and key actors in the process of VOE establishment and development. In depth interview with the key person in the Ministry of Village was done to understand the context and issues regarding the institutional context changes in VOE. This research provides a conceptual framework to demonstrate how institutional context changes of regulations, social, market failure and culture might trigger the Panggungharjo Village to provide local solutions to the waste problem by implementing the social enterprise business model and participative governance. This finding adds a new understanding of how a village might escape from the embedded institutional environment by interpreting and responding to the institutional changes to find innovative and sustainable solutions for their local problem, which in this case was the waste problem. Keywords: village-owned enterprise (VOE), institutional context, participative governance, social enterprise business model","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43543435","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Norfakhirah Nazihah Mohd Hasnu, Izlawanie Muhammad
Malaysia has a long history of environmental issues. The Malaysian government has implemented deterrent and supportive strategies to reduce the issue by penalising polluters and providing tax incentives to encourage green technology developments. However, these strategies are ineffective since the number of pollution issues keeps increasing, and the Malaysia Environmental Performance Index (EPI) 2020 score has dropped. Many countries have implemented carbon tax to mitigate some environmental issues following the recommendation by the Organization for Economic Co-operation and Development. The carbon tax has proven to be an effective strategy not only to reduce environmental problems but also to increase government revenues. This conceptual paper aims to give a brief review of literature for future studies in implementing a carbon tax policy in Malaysia. It is hoped that the findings will assist the Malaysian government in implementing a carbon tax policy to reduce environmental issues and as a strategy to widen its tax base Keywords: environmental issues, carbon tax, Malaysia, pollutions, income tax base
{"title":"Environmental Issues in Malaysia: Suggestion to Impose Carbon Tax","authors":"Norfakhirah Nazihah Mohd Hasnu, Izlawanie Muhammad","doi":"10.24191/apmaj.v17i1-03","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-03","url":null,"abstract":"Malaysia has a long history of environmental issues. The Malaysian government has implemented deterrent and supportive strategies to reduce the issue by penalising polluters and providing tax incentives to encourage green technology developments. However, these strategies are ineffective since the number of pollution issues keeps increasing, and the Malaysia Environmental Performance Index (EPI) 2020 score has dropped. Many countries have implemented carbon tax to mitigate some environmental issues following the recommendation by the Organization for Economic Co-operation and Development. The carbon tax has proven to be an effective strategy not only to reduce environmental problems but also to increase government revenues. This conceptual paper aims to give a brief review of literature for future studies in implementing a carbon tax policy in Malaysia. It is hoped that the findings will assist the Malaysian government in implementing a carbon tax policy to reduce environmental issues and as a strategy to widen its tax base Keywords: environmental issues, carbon tax, Malaysia, pollutions, income tax base","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47103431","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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