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The relationship between school leadership styles, motivational factors, performance appraisal and job satisfaction among secondary school teachers in Pakistan
Get PDFSecondary school is essential for Pakistan to improve its human, sociopolitical and economic resources. Apparently, the quality of education depends on education leaders, particularly secondary school teachers. An effective head of department in a secondary school involves the teachers in decision-making and helps them achieve their job satisfaction. Despite its importance, this idea is insufficiently discussed by secondary school teachers in Pakistan. This thesis examines the relationship between school leadership styles, motivation factors, performance appraisal and job satisfaction in a specific context of secondary school teachers in Pakistan. A quantitative-based on cross-sectional research design was used in this thesis. Data was collected from 662 secondary school teachers using survey instruments through stratified random sampling. SPSS version-25 and Smart PLS-SEM-3 were administered to analyze data. Results show a moderate level of teachers’ job satisfaction. Further results reveal that the leadership style, motivation factors, and performance appraisal are positive and significantly related to teachers’ job satisfaction. Moreover, this study indicates that leadership style, motivation factors and performance appraisal are paramount to teachers’ job satisfaction. It was concluded that teachers’ job satisfaction can be improved through leadership style, motivation factors and performance appraisal. Moreover, this study reveals that leadership style, motivation factors and performance appraisal are paramount to teachers’ job satisfaction. The study is beneficial for the policy-makers to adopt new techniques and strategies for the development of secondary school education
Business zakat compliance behaviour in Algeria and its determinants
Get PDFThroughout Islamic history, zakat has eradicated poverty. However, several Islamic nations, including Algeria, still experience high rates of poverty alongside modest zakat collection statistics. In Algeria, neither the amount of zakat collected from zakat payers nor the level of compliance among business owners is satisfactory. Thus, this study aims to investigate the determinants of business zakat compliance behaviour among Algerian business owners. The research framework of this study incorporated Social Cognitive Theory into the Theory of Planned Behaviour as well as examining the effect of political instability and the moderating effect of knowledge as Algeria faces an unstable political environment. The study utilized a survey questionnaire of 575 active business owners from seven Algerian governorates, out of which 344 were suitable for analysis. The hypotheses were tested using the Partial Least Square-Structural Equation Modeling (PLS-SEM). The findings indicated that attitude, subjective norms, perceived behavioural control, religiosity, past behaviour, and political instability had a significant direct influence on intention, as well as a mediation influence of intention on zakat compliance. Additionally, the findings indicated that knowledge moderated the relationship between attitude and political instability with zakat intention. Overall, the novelty of this study is a pioneer in providing empirical evidence to the scanty literature, especially on the applicability of the Social Cognitive Theory and the Theory of Planned Behaviour in zakat field, as a viable framework for a better understanding of zakat compliance. The findings are crucial for policymaking by the zakat authority, government and future researchers’ efforts to comprehend the zakat compliance behaviour of business owners
The moderating roles of audit committee tenure and audit partner tenure on the relationships between audit committee characteristics and earnings management
Get PDFThe objective of this study was to examine the relationship between audit committee characteristics and earnings management. Furthermore, this study examined the moderating effect of the independent audit committee tenure and the audit partner tenure on the relationship between audit committee characteristics and earnings management. This study used a sample of 594 companies listed on the Main Market of Bursa Malaysia over the period of 2014 to 2016. The performance-matched model proposed by Kothari was used to measure earnings management. In addition, this study employed the Feasible Generalized Least Square (FGLS) regression as it provides reliable estimates in the presence of the heteroscedasticity problem. This study revealed that audit committee accounting expertise, chair accounting expertise, chair age and audit committee independence reduce earnings management practice. However, the chair workload increases the level of earnings management. Meanwhile, this study found that audit committee ethnicity and meetings have no effect on earnings management. The results also showed that independent audit committee tenure moderates the relationship between chair accounting expertise, chair workload, and audit committee independence with earnings management. However, independent audit committee tenure finds no evidence to moderate the relationship between audit committee accounting expertise, chair age, ethnicity and meetings with earnings management. Furthermore, the audit partner tenure moderates the relationship between chair accounting expertise, chair workload, chair age and ethnicity with earnings management. However, the study found no evidence to support audit partner tenure to moderate the relationship between accounting expertise, independence and meetings with earnings management. The results of this study have implications for investors, regulators and market participants. This study alerts policy-makers and regulators such as Bursa Malaysia and the Securities Commission regarding the important characteristics of the audit committee and the relevance of the tenure of independent audit committee members and audit partners in Malaysian companies
Corporate governance and firm performance: The moderating role of intellectual capital in Iraq listed companies
No full textCorporate governance issues have been the focus of attention for researchers for over three decades due to the global economic crisis. Despite the well-established relationship between corporate failure and corporate governance, there is still a lack of studies on corporate governance mechanisms and firm performance in the absence of a code for corporate governance in Iraq. Therefore, this study aimed to examine the relationship between the board of directors' characteristics and ownership structure, the firm performance of companies, and the intellectual capital variable as a moderating effect. This study utilized secondary data from 2015 to 2019 for the listed companies in Iraq. This study employs the agency theory, resource dependence theory, and resource-based theory to investigate the relationship between the variables. The sample of the study was 46 companies for 230 firms’ observations based on the balanced panel data. This study employed STATA in running the Panel Corrected Standard Errors (PCSE). This study found positive and significant relationships between board size, board meeting, board change, institutional ownership, block shareholders ownership, and Tobin’s Q as a measure of performance of the firm. However, for the second measurement of firm performance using ROA, the results showed a positive and significant relationship between board size, board meeting, board change, managerial ownership, institutional ownership, and block shareholders ownership. The results for interaction variables found that intellectual capital moderates the relationship between most of the board characteristics, ownership structure variables, and firm performance. The acceptance of most hypotheses related to board characteristics and ownership structure underscores their necessity during the formulation of corporate governance policy. These findings can be used by the governance and regulatory bodies to develop the code of Iraq’s corporate governance. Future research can employ comparative studies among Middle East countries to provide more robust findings that may be generalized across countries
Factors influencing tax compliance among selfemployed in Selangor, Malaysia
Get PDFConvincing taxpayers to comply with the tax regulations has been the main challenge of Malaysian authority. Tax component from individual taxpayers is the second largest contributor to Government tax revenue. Therefore, the main purpose of this study was to examine the factors influencing tax compliance among self- employed in Malaysia. This study examined four independent variables namely attitude of taxpayers, tax knowledge, tax compliance cost and public governance quality towards tax compliance. A total of 75 useable surveys were received from self-employed around Selangor state. Four hypotheses were tested in this study using multiple regression analysis. The results indicate that attitude of taxpayers, tax knowledge and tax compliance cost have positive relationship with tax compliance among self-employed in Selangor, whilst public governance quality does not have a significant relationship with tax compliance. The results of the study provide valuable understandings to Inland Revenue Board of Malaysia, the government in general and self-employed in Malaysia. Besides that, this study can serve as a basis for academics and researchers on more detailed information and understanding regarding the elements that might impact tax compliance among self-employed people. This study adds the knowledge base by focusing on factors that could enhance tax compliance among self-employed taxpayers by decreasing the tax collection cost and increasing the rate of voluntary compliance in Malaysia
Firm characteristics, corporate governance and value of manufacturing firms: Moderating role of product market competition
Get PDFThe direct effect of firm characteristics and corporate governance attributes on the value of manufacturing firms in Nigeria was investigated in addition to the moderating effect of product market competition. The metrics of economic value added (EVA) and market value added (MVA) represent the internal and external value which determines the performances of firms from the effect of firm characteristics such as profitability (ROA, ROI), liquidity, capital structure and corporate governance attributes (ownership concentration, managerial ownership, board size). These investigations are premised on the inconclusiveness and the theoretical needs of this study. A balanced panel data of 76 listed Nigerian manufacturing firms for 2012-2016 financial years using the feasible generalised least square (FGLS) was utilised in the analyses. The study indicates the significant positive effect of ROA and ROI on EVA, while only ROI significantly effects MVA. Ownership concentration has a significant positive influence on EVA while ownership concentration, managerial ownership and board size significantly effects MVA. The result also shows that product market competition has a significant positive effect on EVA and MVA. The moderation impact of product market competition on firm characteristics strengthens the influence of profitability and capital structure and reports a significant positive influence of managerial ownership and board size on EVA. The result indicates that the interaction of product market competition strengthens the influence of liquidity, capital structure, ownership concentration and managerial ownership on MVA. The findings also indicate that liquidity, capital structure, managerial ownership and board size weaken EVA, while ROA and capital structure weaken MVA. The moderation of product market competition weakens the effect of ownership concentration on EVA and the effect of ROI and board size on MVA. Thus, this study suggests the continued strengthening of corporate governance practices and the firm characteristics. The findings contribute to signaling, agency and value relevance theories
The determinants of strategic management accounting practices for decision making in Malaysian company
Get PDFThe last years have seen a significant increase in academic and business organizations interest in strategic management accounting (SMA) techniques. Strategic management accounting approaches have the ability to benefit companies in a variety of ways. SMA has an enormous opportunity for making better decision, but there are still problems with its practical implementation and poor understanding of how to strategically use SMA to accomplish business goals. The study's purpose is to investigate the relationship among academic qualification of accounting staff, size of the firm, advance technology and market competition on the use of SMA practices for decision making. The finding shows that the size of the firm and market competition are significant factors that influence SMA practices for decision making. On the other hand, accounting staff academic qualification level and latest technology did not significantly influence SMA practice for decision making. This study will benefit future researchers by providing information on factors that make it difficult to implement SMA and raising awareness of the subject or issue
Factors affecting performance of family-owned small and medium-sized enterprises with presence of networking orientation
No full textFamily-owned of small and medium enterprises (SMEs) account for a large portion of registered enterprises in the world and contribute significantly to employment and economic growth. Assessing the performance of family-owned SMEs remains a question for researchers and policymakers. The main objective of this study is to evaluate the role of succession planning, entrepreneurial thinking, market orientation, management accounting and networking orientation in assessing the performance of family-owned SMEs. A quantitative approach was used for this study. The theoretical framework of this study was based on recent literature and the resource-based view as the underpinning theory. The study focused on the Pakistan’s sports goods industry, considering the managers/owners as respondents. A questionnaire was used to collect data from the respondents. A sample of 362 questionnaires was used for data analysis. The results revealed that succession planning, entrepreneurial thinking, and market orientation positively and significantly influence the performance of family-owned SMEs. Management accounting shows a positive yet insignificant association with the performance of family-owned SMEs. Furthermore, networking orientation moderates the association between succession planning, entrepreneurial thinking, and family-owned SME performance. However, networking orientation did not moderate the association between market orientation, management accounting and performance of family-owned SMEs. This study indicates a positive yet insignificant association between market orientation, management accounting and performance of family-owned SMEs. The findings of this study significantly contribute to the theory of the resource-based view by examining the relationship between succession planning, entrepreneurial thinking, market orientation, management accounting and the performance of family-owned SMEs in the presence of a moderating role of networking orientation. These findings will facilitate managers/owners, investors, academicians, policymakers, regulators, and the government of Pakistan to understand the significance of latent constructs on the performance of family-owned SME
Determinants of audit report lag among Malaysian public listed companies during the convergence period of IFRS
No full textThe nature of the Corporate Governance mechanism in a company may influence the timeliness of the audited financial statement. This study examines the trend of Audit Report Lag (ARL) as well as its relationship with Audit Committee Characteristic, Board Characteristics, internal audit investment and internal audit sourcing arrangement (outsourcing) within Malaysia Public Listed Companies. The investigation is on the data gathered from 2011 until 2015 during the IFRS Convergence period compared to previous literature, which was up to 2012 data only. This study utilises balanced panel data for a sample of 342 listed companies, with 1710 observations. Data were collected through annual reports obtained from the Bursa Malaysia website. The results showed a significant association between ARL and audit committee chair’s position and the audit committee’s training, experience, gender, and size. This study also discovered that an audit committee with adequate training in the financial area, increasing women membership in the audit committee, larger size of the audit committee and the chair with multiple positions strengthen the responsibilities and work experiences of Audit Committee Chairs. Therefore, this study adds on new contrast in addition to commonly studied Corporate Governance Characteristics. Thus, it translates to a governed work culture that resulted in the reduction of ARL. Nevertheless, this study found an insignificant relationship between ARL and Board Characteristics. Also, the results showed that high internal audit investment could enhance better monitoring, improve accuracy and confidence level towards Financial Statements, and reduce the ARL. On the contrary, this study demonstrated that audit committee members with more than three years of accounting and finance experience and outsourcing of internal audit function is essential, and it is not adequate to push for a reduction in ARL. This study offers valuable insights for all stakeholders, including policymakers, regulators, academics, the board of directors, and the audit committee, in ensuring the code of corporate governance is properly governed according to Bursa Malaysia requirements. This study recommends a higher composition of female audit committee members, providing suitable training within the financial area, and engaging the audit committee chair with multiple positions to enhance a company's corporate governance, primarily concerning the audit report lag
The relationship between students and stress in University Utara Malaysia, Kuala Lumpur
Get PDFThis study was conducted to investigate the association between stress and social-demographic factors, family factors, emotional factors, financial factors, and ways to reduce stress levels among postgraduate students at University Utara Malaysia Kuala Lumpur. Purposive sampling was used to establish the sample size for this investigation. The researchers chose survey respondents from the broader community using a non-probability sampling approach called "purposeful sampling." A researcher must have a thorough understanding of the study's goals to choose and contact potential survey participants. A questionnaire was employed as the major
data-gathering tool in this experiment. Between October and November of 2021, data was gathered via a survey. Students at University Utara Malaysia in Kuala Lumpur who are at least 18 years old are eligible to take the exam. Additionally, they must be
able to read and comprehend both English and Malay. Those who do not match these criteria will be disqualified. Survey takers were required to complete Sections A through C of a questionnaire. To ensure the most accurate results, the Google Form surveys were sent over WhatsApp, Facebook, and WeChat. This paper has been able to find out how stress among students can be influenced by factors such as family, academic, financial, and social