This study examines the adoption and acceptance of information technology from the perspective of Malaysian bankers. The results of the study indicate that majority of Malaysian bankers heavily used computer for routine jobs such as paper work and data maintenance but rarely use the computer for advance functions such as business analysis, planning and decision making. Malaysian bankers also rarely used professional software for specific purposes such as statistical analysis or programming languages. The regression result of this study appeared to suggest that perceived usefulness, management support and external computing support were found to be the most influential factors in determining microcomputer usage among bankers in Malaysia. Overall, the results of this study are valuable to both researchers and bank management in providing new insights about the IT from bankers’ point of view.
Abstract-The government's objectives for agricultural sector are to ensure food security, increase export earnings, and to improve productivity and competency. Given its importance role to the economy development, the present study aims to examine the efficiency and productivity level of selected agriculture firms in Malaysia. Precisely, this study will examine the efficiency of agricultural firms in Malaysia over the last 15 years period from 1995 to 2010 by using Data Envelopment Analysis (DEA). The results obtain from this study will help agriculture firms' management and policy makers to determine how successful the agriculture firms is, especially in achieving efficiency and productivity, make efficient production decisions and also to determine areas in which improvement is needed.
Objective - The goal of integrated reporting is to enhance the cohesiveness and efficiency of corporate reporting. It encourages organizations to create greater value by identifying the factors that have a material impact on its operations. The Integrated Reporting (IR) Framework guides the overall content of an integrated report through the Guiding Principles and Content Elements. The Framework has eight elements. This study explores the level of voluntary disclosure of information related to these eight elements by companies listed on the Bursa Malaysia before and after the establishment of the Framework.
Methodology/Technique - This study examines the annual reports of 603 Main Market listed companies of Bursa Malaysia between 2012 and 2015. The year 2012 is referred to as the "pre-issuance period" while 2015 is referred to as the "post issuance period".
Findings - The findings of the study show that the companies that do disclose more information, do so in relation to three out of the eight elements only. These are: governance, strategy and resource allocation, and outlook. Overall, there is a lack of lineage among the information related to the IR elements presented in the annual reports.
Novelty - The findings demonstrate the need for the full adoption of integrated reporting in Malaysia.
Type of Paper Empirical
Keywords: Content Elements; Integrated Reporting Framework; Listed Companies; Pre and Post Issuance Period; Voluntary Disclosure.
JEL Classification: M40, M41, M49.
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