Nowadays, technology has affected all sectors. Many companies have taken serious initiatives to transform their businesses into digital business models. For good communication with investors, a well-governed company will voluntarily disclose how it integrates digitalisation into the business. This study explored how Malaysian public listed companies from the consumer sector, had voluntarily disclosed information related to digitalisation in their annual reports. A qualitative research is employed, and a content analysis was utilised to examine the annual reports. Malaysian listed companies from the consumer products and services sector were selected based on a purposive sampling. A content analysis was also employed to analyse the data manually. This study finds the most common sections used for the disclosure of digitalisation-related information are management reports, corporate information, and sustainability reports. The other sections are corporate governance report, digital governance, and risk management. Disclosures of digitalisation-related information mostly involved several business themes such as marketing, business strategy, business process, product offered and corporate sustainability and governance. The research findings provide insights into voluntary disclosures related to digitalisation among Malaysian listed companies.
Economic Transformation Plan (ETP) emphasizes that the country has a pool of resources to steer towards Malaysia's aspirations to become a developed and high-income nation. The ETP Roadmap highlights accountancy, an integral function in all businesses as part of the significant ETP driver. However, Malaysia still lacks the required number of qualified accountants by the year 2020. This challenges higher learning institutions to produce suitable accounting graduates. Despite taking an accounting subject in schools, not all these students later opt to enrol accounting in higher learning institutions as many factors influence their career choices. This study aims to explore these motivating factors. A quantitative approach was applied whereby primary data were collected through a questionnaire survey. Respondents were students from seven elite schools in Melaka. The study found eight motivating factors; family members in the accounting profession, public accountant as a career choice, students' interest in receiving relevant information, choosing private accountants as a career, parents, school counsellor and career talk. However, only four of these factors were significant to students' decisions to pursue professional accounting courses. In addition, parents' influence plays a greater role in motivating students to opt for professional accounting courses as compared to an accounting degree.
Accounting is important for a business of any sizes to keep well-organized and up-to-date accounting records for their daily transactions. It helps businesses to plan and manage financial matters more effectively. However, most of the small business owners do not keep proper books of accounts since there is no legal obligation to do that. Moreover, they also perceive accounting as a very difficult process due to its technical difficulties. Thus, it is quite hard for the small business owners to monitor the financial status/growth and also obtaining financial assistance from third parties. Hence, this study examines the extent of accounting literacy which focuses on accounting records and financial management among small business owners in Jasin district. 51 small business owners responded to the questionnaire distributed. Findings of this study revealed that, in terms of accounting records, majority of the small business owners do not have proper record keeping and do not concern on separation of business and personal transactions. Besides, almost 70% of them did not maintain any financial reports for the business. In terms of financial management, most of the owners use selffinancing in running the business since they are worried they cannot afford the loan commitments. Apart from that, it might be difficult for them to apply for a loan due to no proper business record and financial reports prepared for the business. These results indicate that accounting literacy is still very weak among the small business owners in Jasin district.
This research project is to study corporate governance and firm performance. The objective of this research is to investigate the relationship between independent variable and dependent variable. The dependent variable used in this research is firm performance whereas board size, board independence, compensation and CEO duality are considered as the independent variables. All of the variables will be further elaborate and explain in detailed. 100 listed companies by market capitalization in Malaysia will be selected to conduct this research due to they are served as industry leader in the market. In this research, secondary data approach is used to gather all the data and information. The data and information of the study will be analyzed using the Statistical Package for the Social Sciences (SPSS) computer program. The analysis consists of descriptive statistic, normality test, correlation analysis, multicollinearity analysis and regression analysis.
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