5 research outputs found
Motivated Strategies for Learning Questionnaire (MSLQ) : an empirical analysis of the value and expectancy theory / Wee Shu Hui, Maz Ainy Abdul Azis and Zarinah Abdul Rasit
No full textOne of the purposes of this study is to find the motivated behaviour of Accounting students towards their studies. This study was conducted on UiTM students studying accounting either as a course or as part of another course
in Shah Alam. Self-efficacy, the expectancy component of motivation, refers to the confidence of the students 'own capabilities in performing a task. In contrast, the value component, task value relates to the reasons for doing the
task. The results indicate that self- regulated learning is inspired by selfefficacy and task value. Students need the skill and knowledge and the will to use them to become self-regulated learners
Management accounting practices among Bumiputera manufacturing small and medium enterprises / Erlane K Ghani, Muhamad Fadhil Jaafar and Maz Ainy Abdul Azis
No full textThe purpose of this study is to examine the practises of Management Accounting Practises (MAPs) among the Bumiputra Small and Medium Companies (SMEs) in furniture manufacturing sector. Five management accounting practices specifically focused on costing system, budgeting system, performance evaluation system, decision support system and strategic management system. The respondents for the study are the Bumiputra Small and Medium companies that have registered with Malaysia Timber Industry Board (MTIB) as at December 2017. The data was analysed by using descriptive and bivariate analysis. Findings have shown that there was some negative perception among Bumiputra SMEs in using the MAPs with their firm financial performance. Therefore, there is a need for more exposing application of MAPS through training and couching for Bumiputra SMEs in order to increase their knowledge in MEPS and used its’ as one of the strategic management tools to increase their competitive advantages in furniture industry market local and internationally
Understanding adult learners’ motivation and preferences in online and distance programs in the post COVID-19 era: a case study of the Institute of Continuing Education & Professional Studies / Mazlifah Mansoor ... [et al.]
No full textAs online distance learning continues to gain popularity, it becomes increasingly essential to gain insights into the distinctive motivations and preferences of adult learners. These insights are critical for the development of effective and engaging educational programs. This article conducts an examination of the motivations and preferences of adult learners, highlighting how program designers can tailor their approaches to enhance the educational experience. The study adopts a mixed methods research design, drawing upon both quantitative and qualitative data collected from a participant group consisting of 1582 students affiliated with the Institute of Continuing Education & Professional Studies (iCEPS). Among these participants, 72.3% endorse the concept of a fully online distance program (ODL), while 21.4% express a preference for a blended program, and 6.3% express a strong inclination toward exclusively face-to-face learning. When delving into the motivations behind the ODL program, the respondents emphasise certain factors. The most prominent of these is the effectiveness of cost reduction in education, garnering a substantial score of 57.4%. Additionally, 51% of participants prioritize time efficiency, encompassing reduced commute times and the flexibility to utilize various devices for learning. In contrast, the two aspects that receive comparatively lower scores are student satisfaction through ODL (37.6%) and the efficiency of data presentation (35.8%). Qualitative content analysis unearths dissatisfactions within the realm of ODL, attributed to factors such as social isolation, limited adaptability for dynamic interaction, challenges related to technological infrastructure and access, as well as perplexities associated with assessment methods in the ODL context. To address these learning preferences and enhance the overall satisfaction of students engaged in ODL, educational institutions and policymakers are encouraged to contemplate a range of support measures. These measures encompass ensuring equitable access to technology, providing comprehensive academic and student support services, crafting responsive course materials, and fostering a sense of community and engagement among learners
Influence of information technology, skills and knowledge, and financial resources on inventory management practices among small and medium retailers in Malaysia / Tuan Zainun Tuan Mat ...[et al.]
No full textSmall-medium Enterprises (SMEs) play a vital role in the Malaysian economy. One of the rapidly growing SMEs in Malaysia is the retail industry. One important element in improving the growth of SME retailers is inventory management, as it assists the SME retailers in managing their inventories. SMEs face difficulties in securing financial resources, which inhibits the adoption of computerized inventory systems, as well as limited skill and knowledge in managing their inventory, are among the major problems that causes a less effective inventory management in retail SMEs. Thus, this study aims to investigate the impact of these three factors on inventory management practices of retail SMEs. 120 questionnaires were distributed to the SMEs in the retail industry, and 100 companies responded. Findings showed that the level of inventory management practices among retail SMEs is moderate. Skills and knowledge, and information technology influence inventory management practices of retail SMEs. However financial resources do not influence inventory management practices of retail SMEs in Malaysia suggesting that they do not have problems in getting financial resources as majority of them have received funds from the government
Management incentives and foreign ownership effect on tax avoidance with the presence of credit risk / Vidiyanna Rizal Putri … [et al.]
No full textAvoiding taxes, combined with government underfunding, calls into question the fairness of the tax system. While tax planning is considered legal, tax avoidance is considered illegal. Legitimate tax avoidance may involve the use of financial tools and other arrangements to obtain a tax outcome that the government did not anticipate or plan. Taxation contributes significantly to national income, so it is critical to examine the impact of management incentives and foreign ownership on tax avoidance in Indonesian conventional banks listed on the Indonesia Stock Exchange (IDX) from 2015 to 2020. The study focused on banks with foreign ownership that did not experience losses during the study period. After analysing the data with the Eviews 12 programme, it was found that foreign ownership had a negative impact on tax avoidance, although management incentives had a positive result. Furthermore, credit ratings had significant interactions with foreign ownership and management incentives for tax avoidance
