International Journal of Economics, Management and Accounting
Not a member yet
291 research outputs found
Sort by
PERCEPTION OF JUSTICE AND FAIRNESS IN ALLOCATION OF ORGANIZATIONAL RESOURCES: EXAMINING CULTURAL DIFFERENCES
No full textThe study proposed to examine perceived norms (need, equality, merit) of resource distribution and fairness using student samples representing the same religion (i.e., Islam) but different cultural backgrounds (Malays and Internationals). The design also included gender and type of resource (money and favor) as variables. The data were collected using vignettes that described an allocation scenario involving an allocator and two recipients - one needy and the other meritorious. Overall, the results indicated that International students endorsed need, whereas Malays considered equality and merit. The fairness ratings yielded significant main effects of culture in two conditions, one each involving money and favor. In one resource condition involving money, both Malay and International students emphasized equality, yet the former considered it less fair than the latter. In another resource condition involving favor, International students gave higher rating to need but viewed it less fair compared to Malay students.JEL classification: J29, M12, M14Key words: Justice, Resource allocation, Cultural difference
CONTEMPORARY MUSLIM ECONOMIC THINKING AT THE TURN OF THE 21ST CENTURY
No full textJEL classification: B30, Z12Key words: Islamic economics, Islamic institutions, Economic though
ECONOMIC CRISIS IN MALAYSIA: CAUSES, IMPLICATIONS AND POLICY PRESCRIPTIONS
Get PDFBy Samuel Bassey Okposin and Cheng Ming Yu, Kelana Jaya, Selangor Darul Ehsan: Pelanduk Publications, 2000, ISBN 967 978 693 5, 204 pp
THE INFLUENCE OF PENALTIES ON TAXPAYERS’ COMPLIANCE: A COMPARISON OF THE THEORETICAL MODELS
No full textThe increased reliance on penalties has been based on the relationships specified in the deterrence theory. Since then many researchers have modified the traditional model(s). Recently, researchers have begun to add the non-economic factors, i.e., those that cannot be quantified such as perceived equity and fairness, and tax education. This paper investigates why taxpayers evade taxes and in what way the tax authorities can influence their behavior. This include a discussion of the theoretical models of taxpayers’ compliance, which are influenced by factors such as perceived equity and fairness, public expenditure, public income and the substitution effect on audit rate and penalty rate, and the effect of corruption and labor supply. Besides the above factors, we also believe that the delivery mechanism that ought to deliver the work effectively, efficiently, with accurate and reliable information seems to address the need for full automation in management and administration. A good briefing for both the tax advisors and taxpayers on tax procedures and its law making may also contribute to a climate of professional cooperation and voluntary compliance. The findings show that both the theoretical model of the tax compliance and the empirical evidence on penalty rate and detection rate do have a significant effect on the tax evasion (i.e., increased taxpayers’ compliance) but their effectiveness may be greatly reduced in an economy which is perceived to have an unfair tax administration and tax system. We also notice that a decrease in marginal tax rate is likely to increase the compliance level due to substitution effect. However, the income effect is still subject to question. Although the labor supply factor may seem inappropriate in the study of efficiency, in essence, switching from legal to illegal work and taxpayers’ effort in concealing part of their income proved to be appropriate to apply in the case of evasion and compliance.JEL classification: M420Key words: Evasion, Detection, Penalt
PRODUCTIVITY GROWTH IN THE MALAYSIAN MOBILE TELECOMMUNICATIONS INDUSTRY
Get PDFThis paper analyzes the changes in productivity of Malaysian mobile telecommunications industry from 1996 to 2001. The data consist of a panel of five mobile service providers in Malaysia, namely Celcom, DiGi, Maxis, TimeCel and TM Cellular. Productivity is measured by the Malmquist index, using a Data Envelopment Analysis (DEA) technique. The Malmquist productivity measures are decomposed into two components: efficiency change and technical change index. The results showed that Total Factor Productivity (TFP) has increased significantly for the whole industry in which technical change has been the most important source of productivity growth to the mobile telecommunications industry. A low level of efficiency change in the industry indicates a great potential for the industry to increase its productivity through higher utilization of technology as well as technological knowledge dissemination. Continuous training programs to familiarize and improve technical expertise appear to offer better prospects for the mobile telecommunications industry to achieve greater productivity growth.JEL classification: D24, L96Key words: Total factor productivity, Telecommunication industry, Data envelopment analysi
THE CROSS AND THE CRESCENT: THE RISE OF AMERICAN EVANGELICALISM AND THE FUTURE OF MUSLIMS
Get PDFBy Muhammad Arif Zakaullah, Kuala Lumpur:The Other Press, 2004, ISBN983-9541-42-0, 269 pp. (excluding i-xii
DETERMINANTS OF HOUSEHOLD AND GOVERNMENT HEALTH EXPENDITURES IN BRUNEI DARUSSALAM
No full textDETERMINANTS OF HOUSEHOLD AND GOVERNMENT HEALTHEXPENDITURES IN BRUNEI DARUSSALA
ARE IMPORTS AND EXPORTS IN THE OIC MEMBER COUNTRIES COINTEGRATED? A REEXAMINATION
Get PDFApplying the recently developed unit root tests with unknown level shift (Lanne, Lutkepohl and Saikkonen, 2002; Saikkonen and Lutkepohl, 2002) and the cointegration test with structural break (Gregory and Hansen, 1996), this study reinvestigates the cointegration relationship between imports and exports for the Organization of the Islamic Conference (OIC) member countries as in Tang and Mohammad (2005). It is found that restrictions are not applicable for testing cointegration between imports and exports for OIC member countries. Interestingly, this study shows cointegration between exports and imports for 9 of the 27 selected OIC member countries (Bangladesh, Cameroon, Chad, Guyana, Indonesia, Mali, Morocco, Niger and Senegal) compared to only 4 countries as demonstrated by Tang and Mohammad (2005). Consequently, relevant policy implications are also discussed in this study.JEL classification: F14, F35Key words: Cointegration, Structural break, Organization of the Islamic Conference (OIC
RATIONAL SPECULATIVE BUBBLES IN THE OIC (ORGANISATION OF ISLAMIC CONFERENCE) STOCK MARKETS
Get PDFRATIONAL SPECULATIVE BUBBLES IN THE OIC(ORGANISATION OF ISLAMIC CONFERENCE) STOCK MARKET