In recent years, the hotel industry has recognized the need to have more environmentally friendly operations. The main focus, however, has been on improving environmental management practices in developed countries. Furthermore, most attempts to develop assessment tools for green practices have come from such countries as well, which have a different socioeconomic situation from developing countries. Therefore, to capture a <br />more accurate picture of environmental management practices from the developing country context, specifically a Malaysian context, the authors in this paper created an index to measure the level of green practices among<br />Malaysian hotels. Doing so, however, resulted in a search for green index development methods. This lead to the discovery that existing tools such as the Delphi method were not appropriate tools that could be used to develop a Malaysian green index. To address the above, the authors propose a green index development method that can be used for a  Malaysian and developing country context. Hence, in this paper, the method of developing a green practice index for the Malaysian hospitality industry, the differences and advantages of this method compared to the commonly used Delphi method and finally the Malaysian Green Practice Index for the hotel industry are presented.<br /><br />

Little is known about corporate governance in Islamic perspective, particularly in the context of emerging economy and in the perspective of religious institutions. The distinguishing feature of Tawhid (oneness of God) in the Islamic corporate governance structure makes it worthwhile to investigate the corporate governance structure of the State Islamic Religious Councils (SIRCs) in Malaysia. The study incorporates Iqbal and Mirakhor (2004). Islamic corporate governance stakeholder-oriented model to reflect the structure of corporate governance in the SIRCs. A qualitative approach is utilised where data is drawn primarily from interviews and reviews of documents. Findings show that the corporate governance structure of the SIRCs is similar to the model proposed by Iqbal and Mirakhor (2004). Firstly, the Shariah rules play as a principal foundation which guides the operation, management and governance of the SIRCs. Then, Council Members act as the Shariah Board who advise and supervise the SIRCs. The research also suggests the shareholders component be replaced with main stakeholders component consisting of zakat payers, trustors and customers who suit the context of SIRCs. The SIRC is then directed by a Chief Executive Officer who represents the Board of Directors while the management is represented by the directors or managers of each division in the SIRCs who are responsible to manage their own divisions according to the Shariah principles. Finally, the other stakeholders are represented by many such as the employees, rightful recipients and the public who have direct and indirect participation in the SIRCs.

The hospitality sector has been under pressure to ensure that its operations are environmentally sustainable. The effective implementation of green practices requires a link between environmental strategies, management accounting and control. Hence, the purpose of this paper is to explain how management control systems support the internalisation of green ideals within an organisation. A case study is undertaken of a hotel that promoted its green image, using Dambrin, Lambert and Sponem's (2007) framework to understand the use of Management Control Systems in the internalisation process of the green philosophy of the hotel. The internalisation of the hotel's Environmental Management Practices (EMPs) started with the introduction of the ideal of becoming a green hotel, which was translated and communicated through the notion of a business case. The adaption and integration of green practices have been internalised, mainly with the support of the hotel's informal control techniques.

There have been many financial scandals associated with religious-based non-profit organisations (RNPOs), their involvement in unethical and wrongdoing has pressured non-profit organisations, especially religious-based NPOs (RNPOs) to start adopting highly transparent and accountable financial management practices. Despite many efforts to improve the RNPOs’ service quality, their integrity has been tinted with many scandalous incidents of funds embezzlement and corruption. Poor financial accountability and lack of legal requirements are argued to be the underpinning reasons for such financial atrocities occurring. With the absence of sound financial governance and comprehensive financial regulations, it has been impaired the government’s ability to detect, prevent and correct RNPOs’ financial misconduct. To prevent financial misconduct from repeatedly occurring, having cogent financial control practices will ensure the RNPOs upholding their accountability duties to the clients they have served. Therefore, the objective of this paper is to examine Malaysian RNPOs financial controls practices. In doing so, various religious-based NGOs’ (i.e. Islam, Buddha, and Christian) representatives were interviewed, analysed, and appraised with Simon’s (1994) control framework. The findings indicate that the RNPOs financial control practices are mediated by the virtue of the religions that they have adopted, the RNPOs’ affiliation (i.e. local-based, foreign-based, and/or semi-government organisation), and the level of sponsorships and grants they have received.

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