Advanced International Journal of Business Entrepreneurship and SMEs, 2023
In an era when organisations are under more significant pressure to balance operational effective... more In an era when organisations are under more significant pressure to balance operational effectiveness with ethical and environmental obligations, it is critical to comprehend the impact of environmental, social and governance (ESG) on corporate governance (CG). This review aims to synthesize the current body of literature, distinguishing significant themes, trends, and gaps to present a structured synthesis of this field. This research utilised the PRISMA framework. An advanced search strategy was performed using Scopus and Web of Science databases to retrieve the relevant studies and articles concerning ESG, corporate governance, and their interaction utilising the keyword (1. ESG 2. Board of Directors 3. Corporate Governance). The result unveiled the importance of ESG factors in influencing corporate strategies, policies, and the composition of boards as governing bodies. The final data findings consist of thirty papers identified through this review. The expected validation is comprised of the following three themes: (1) The significance of CG integration with ESG, (2) Framework for Research on ESG and CG, and (3) New research area on CG and ESG. The results highlight the necessity of incorporating CG on ESG principles as a foundation for a firm's sustainability and stakeholder trust. Furthermore, this assessment serves to identify gaps in knowledge, providing valuable insights for future research and policy implications.
Business Ethics, the Environment and Responsibility, Jan 6, 2023
Social capital and scaling social impact are two of the most important concepts within social ent... more Social capital and scaling social impact are two of the most important concepts within social entrepreneurship and social enterprise research. However, what role social capital plays in scaling social impact is less understood and academic literatures on the connection of these two crucial concepts are fragmented and scattered. To fill this research gap, we have conducted a bibliometric review to inform academics and researchers the salient agents in the field and categorize the conceptual structure of the knowledge base. Using science mapping techniques, we have analyzed 1549 relevant documents from SCOPUS that are published between 1986 and 2021. The primary objective of this review is to uncover the size, growth trajectory, and geographic distribution of literatures related to social capital's role in scaling social impact. Additionally, we have also analyzed key publishing journals, authors, and documents to map the intellectual structure and research fronts of the domain. The review shows that there is a reasonable accumulation of scientific knowledge concerning social capital's role in scaling social impact in the last three decades. Another key finding is that, some of the keywords identified within the research fronts are closely aligned with a number of UN‐SDG goals. This is the first study to systematically map social capital's role in scaling social impact literature with the help of a science mapping tool called bibliometric analysis. This work provides a clear overview of the evolution of the research field and presents potentially important research gaps that require further attention.
This study seeks to better understand engagement of individual minority shareholder activism in d... more This study seeks to better understand engagement of individual minority shareholder activism in developing countries; in the context of this study, Malaysia. Our findings, from 15 interviews with the individual minority shareholders, suggested that the activism approaches adopted by these shareholders are carefully made based on the significant impacts they carry. Utilising the Exit-Voice-Loyalty-Neglect Model, it was discovered that both “Exit” and “Voice” were considered as the two activism approaches mainly adopted by individual minority shareholders in this study. This study provides empirical support that future studies should recognise the individual minority shareholder activism and they may adopt different approaches for such efforts as compared to other groups of shareholders. Further, this study had utilised Exit-Voice-Loyalty-Neglect Model to categorise the identified approaches and extended our understanding of how this model could be used to explain shareholder activism. The various activism approaches identified and categorised accordingly can offer insight to the corporate boards and managers on the future activism behaviour of individual shareholder and be able to offer proper response strategies to such activism approaches
Asia-pacific Journal of Business Administration, Nov 16, 2021
PurposeGlobalisation has influenced many countries, over the last few decades with financial glob... more PurposeGlobalisation has influenced many countries, over the last few decades with financial globalisation and liberalisation bringing regulatory reforms in the banking sector. Thus, this study aims to fill a gap in the literature by examining the influence of globalisation on Islamic and conventional bank productivity in Southeast Asia.Design/methodology/approachThe sample comprised 155 banks (23 Islamic and 132 conventional) from 4 countries from 2008 to 2017. Panel data techniques will be used, together with data envelopment analysis (DEA)-based Malmquist productivity index (MPI), to investigate the impact of chosen main determinants on bank productivity. A panel regression analysis will be performed after generating the productivity index from the DEA-based MPI frontier.FindingsAccording to the findings, Islamic banks are statistically significantly more productive than conventional banks, and the findings of the t-test are corroborated by the findings of nonparametric tests. Furthermore, the findings of the panel regression model reveal that bank specific factors and macroeconomic variables are significant determinants to bank productivity. Surprisingly, the findings also show that the influence of social globalisation elements tends to be negatively related to conventional bank productivity.Originality/valueThis study adds to the existing literature by bridging the globalisation gap in the productivity of the dual banking industry, particularly in the specific context of Southeast Asia, given that the area is representative of Islamic and finance globally.
This case highlights the success of Lembaga Tabung Haji as the sole provider of Hajj (pilgrimage)... more This case highlights the success of Lembaga Tabung Haji as the sole provider of Hajj (pilgrimage) management services for Muslims residing in Malaysia to perform Hajj in the Holy Land. A very significant contributing factor to the success of Lembaga Tabung Haji was the services provided by various staff under Tabung Haji as well as related parties. This case specifically discuss about the opportunities and challenges for the Guidance Division, a division under the Hajj Department, focusing on two types of Tabung Haji staff: PIHTAS (Hajj facilitators in the Holy Land) and PEKTA (Hajj course facilitators). The case highlighted the need for guidance among the prospective pilgrims both while in Malaysia and in the Holy Land. The knowledge on hukum and the support (such as counselling) given by PEHTAS & PEKTA helped ease the challenges faced by prospective pilgrims who were in unfamiliar places performing unfamiliar rituals. Delivery of service and service quality directly influenced the...
This case study examines the business of an oil and gas company, EMP, in a time of crisis: the ma... more This case study examines the business of an oil and gas company, EMP, in a time of crisis: the management had to downsize operations to survive in an unpredictable situation. The management was implementing new internal policies that would have an impact on its corporate social responsibility (CSR) programs. However, the rules and beliefs of the institutional environment have the potential to influence the management change process at EMP. Aside from external rules and beliefs, the persistence of the social service ethos within the company, inherited from the past, explains the lack of management changes. An explanatory case study approach was adopted, mostly consisting of semi-structured interviews and document analysis. The research strategy borrows the institutional logic approach based on situational reasons for variation in organizational practices, which determine how multiple logics are addressed. In essence, EMP must resolve the tension between production demands and CSR eff...
Advanced International Journal of Business Entrepreneurship and SMEs, 2023
In an era when organisations are under more significant pressure to balance operational effective... more In an era when organisations are under more significant pressure to balance operational effectiveness with ethical and environmental obligations, it is critical to comprehend the impact of environmental, social and governance (ESG) on corporate governance (CG). This review aims to synthesize the current body of literature, distinguishing significant themes, trends, and gaps to present a structured synthesis of this field. This research utilised the PRISMA framework. An advanced search strategy was performed using Scopus and Web of Science databases to retrieve the relevant studies and articles concerning ESG, corporate governance, and their interaction utilising the keyword (1. ESG 2. Board of Directors 3. Corporate Governance). The result unveiled the importance of ESG factors in influencing corporate strategies, policies, and the composition of boards as governing bodies. The final data findings consist of thirty papers identified through this review. The expected validation is comprised of the following three themes: (1) The significance of CG integration with ESG, (2) Framework for Research on ESG and CG, and (3) New research area on CG and ESG. The results highlight the necessity of incorporating CG on ESG principles as a foundation for a firm's sustainability and stakeholder trust. Furthermore, this assessment serves to identify gaps in knowledge, providing valuable insights for future research and policy implications.
Business Ethics, the Environment and Responsibility, Jan 6, 2023
Social capital and scaling social impact are two of the most important concepts within social ent... more Social capital and scaling social impact are two of the most important concepts within social entrepreneurship and social enterprise research. However, what role social capital plays in scaling social impact is less understood and academic literatures on the connection of these two crucial concepts are fragmented and scattered. To fill this research gap, we have conducted a bibliometric review to inform academics and researchers the salient agents in the field and categorize the conceptual structure of the knowledge base. Using science mapping techniques, we have analyzed 1549 relevant documents from SCOPUS that are published between 1986 and 2021. The primary objective of this review is to uncover the size, growth trajectory, and geographic distribution of literatures related to social capital's role in scaling social impact. Additionally, we have also analyzed key publishing journals, authors, and documents to map the intellectual structure and research fronts of the domain. The review shows that there is a reasonable accumulation of scientific knowledge concerning social capital's role in scaling social impact in the last three decades. Another key finding is that, some of the keywords identified within the research fronts are closely aligned with a number of UN‐SDG goals. This is the first study to systematically map social capital's role in scaling social impact literature with the help of a science mapping tool called bibliometric analysis. This work provides a clear overview of the evolution of the research field and presents potentially important research gaps that require further attention.
This study seeks to better understand engagement of individual minority shareholder activism in d... more This study seeks to better understand engagement of individual minority shareholder activism in developing countries; in the context of this study, Malaysia. Our findings, from 15 interviews with the individual minority shareholders, suggested that the activism approaches adopted by these shareholders are carefully made based on the significant impacts they carry. Utilising the Exit-Voice-Loyalty-Neglect Model, it was discovered that both “Exit” and “Voice” were considered as the two activism approaches mainly adopted by individual minority shareholders in this study. This study provides empirical support that future studies should recognise the individual minority shareholder activism and they may adopt different approaches for such efforts as compared to other groups of shareholders. Further, this study had utilised Exit-Voice-Loyalty-Neglect Model to categorise the identified approaches and extended our understanding of how this model could be used to explain shareholder activism. The various activism approaches identified and categorised accordingly can offer insight to the corporate boards and managers on the future activism behaviour of individual shareholder and be able to offer proper response strategies to such activism approaches
Asia-pacific Journal of Business Administration, Nov 16, 2021
PurposeGlobalisation has influenced many countries, over the last few decades with financial glob... more PurposeGlobalisation has influenced many countries, over the last few decades with financial globalisation and liberalisation bringing regulatory reforms in the banking sector. Thus, this study aims to fill a gap in the literature by examining the influence of globalisation on Islamic and conventional bank productivity in Southeast Asia.Design/methodology/approachThe sample comprised 155 banks (23 Islamic and 132 conventional) from 4 countries from 2008 to 2017. Panel data techniques will be used, together with data envelopment analysis (DEA)-based Malmquist productivity index (MPI), to investigate the impact of chosen main determinants on bank productivity. A panel regression analysis will be performed after generating the productivity index from the DEA-based MPI frontier.FindingsAccording to the findings, Islamic banks are statistically significantly more productive than conventional banks, and the findings of the t-test are corroborated by the findings of nonparametric tests. Furthermore, the findings of the panel regression model reveal that bank specific factors and macroeconomic variables are significant determinants to bank productivity. Surprisingly, the findings also show that the influence of social globalisation elements tends to be negatively related to conventional bank productivity.Originality/valueThis study adds to the existing literature by bridging the globalisation gap in the productivity of the dual banking industry, particularly in the specific context of Southeast Asia, given that the area is representative of Islamic and finance globally.
This case highlights the success of Lembaga Tabung Haji as the sole provider of Hajj (pilgrimage)... more This case highlights the success of Lembaga Tabung Haji as the sole provider of Hajj (pilgrimage) management services for Muslims residing in Malaysia to perform Hajj in the Holy Land. A very significant contributing factor to the success of Lembaga Tabung Haji was the services provided by various staff under Tabung Haji as well as related parties. This case specifically discuss about the opportunities and challenges for the Guidance Division, a division under the Hajj Department, focusing on two types of Tabung Haji staff: PIHTAS (Hajj facilitators in the Holy Land) and PEKTA (Hajj course facilitators). The case highlighted the need for guidance among the prospective pilgrims both while in Malaysia and in the Holy Land. The knowledge on hukum and the support (such as counselling) given by PEHTAS & PEKTA helped ease the challenges faced by prospective pilgrims who were in unfamiliar places performing unfamiliar rituals. Delivery of service and service quality directly influenced the...
This case study examines the business of an oil and gas company, EMP, in a time of crisis: the ma... more This case study examines the business of an oil and gas company, EMP, in a time of crisis: the management had to downsize operations to survive in an unpredictable situation. The management was implementing new internal policies that would have an impact on its corporate social responsibility (CSR) programs. However, the rules and beliefs of the institutional environment have the potential to influence the management change process at EMP. Aside from external rules and beliefs, the persistence of the social service ethos within the company, inherited from the past, explains the lack of management changes. An explanatory case study approach was adopted, mostly consisting of semi-structured interviews and document analysis. The research strategy borrows the institutional logic approach based on situational reasons for variation in organizational practices, which determine how multiple logics are addressed. In essence, EMP must resolve the tension between production demands and CSR eff...
8th International Management and Accounting Conference (IMAC8), 2016
It is the responsibility of auditors to assess clients' financial viability and to issue going co... more It is the responsibility of auditors to assess clients' financial viability and to issue going concern opinion (GC opinion) if there is doubt about the ability of the clients to continue operation in the near future, according to ISA 570. However, there are still incidents in Malaysia and internationally in which auditors do not issue GC opinion to financially distress companies. The objective of this study is to examine the practice of GC opinion issuance in listed companies that hire specialized auditors. The findings suggest that there is no direct relationship between specialized auditors and the probability to issue GC opinion. However, this study discovers that the higher the management ownership in a client company the less likely the specialized auditor will issue GC opinion. These findings provide evidence for going concern decision process in developing countries i.e. less litigious contexts.
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Papers by Ahmed Latiff