Effect of Training and Development, Recruitment and Selection, and Internal Control Policy on Corruption Risk
Authors: Zulkefli Muhamad Hanapiyah ; Salina Daud ; Wan Mohammad Taufik Wan Abdullah ; Zuraidah Mohd Sanusi
Pages: 995-1006
DOI:
doi.org/10.32861/jssr.spi5.995.1006
Abstract
The challenging world of business on corruption issues, the organization’s need to improve the rules, regulations, policies and guidelines especially in human resource practices to develop and enhance the quality of employees in terms of ethical, behaviour and moral conduct. The objective of this study is to look at the effects of training and development, recruitment and selection, and internal control policy on corruption risk. This study involves three different organizations which are the federal government, state government and statutory bodies. The respondents involved in this study are whom that have authorities in making decisions for the organization. Stratified sampling technique was used in the selection of sample. The analysis of bootstrapping for this study represents two elements which are recruitment and selection, and internal control policy are accepted with the t-value above 1.65 respectively. However, training and development is not significant. Hence, it shows that, recruitment and selection, and internal control are two important elements that are needed to be strengthened in order to improve the quality of employees in the organization, thus bringing success to the organization as a whole. Result of this study also contributed to the body of knowledge rotten apple theory.
Assessing Financial Reporting Practices of Small Retailers: A Malaysian Evidence
Authors: Kamaruzzaman Muhammad ; Erlane K. Ghani
Pages: 1007-1016
DOI:
doi.org/10.32861/jssr.spi5.1007.1016
Abstract
The growth of small retailers in Malaysia has increased substantially over the years. Such growth can contribute to a significant portion of the government’s income via tax revenue that can reduce if they do not practice financial reporting. This study examines the financial reporting practices of the small retailers in Malaysia. Specifically, this study examines whether the small retailers prepare financial statements, whether they keep accounting records and their motivation for doing so and the reasons for not keeping accounting records. Using a questionnaire survey on 150 small retailers, this study shows that the financial reporting practices among the small retailers are satisfactory. This study shows that the important motivations for them to practice financial reporting are performance evaluation and income distribution. In addition, time consuming and difficulty in maintaining system are the two main reasons for their failure in preparing financial reports. However, this study shows that sales generated by the small retailers are an important predictor to them practicing financial reporting. This study suggests the provision of financial reporting awareness and training programs to the small retailers so that they can appreciate the importance of financial reporting, and inculcate such practice in their business. The findings in this study can assist the interested parties particularly the Inland Revenue Board in understanding the challenges faced by the small retailers in practicing accountability to the government.
Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum
Authors: Aida Maria Ismail ; Farah Amylea Azizan ; FadzlinaMohd Fahmi
Pages: 1017-1025
DOI:
doi.org/10.32861/jssr.spi5.1017.1025
Abstract
Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.
Performance Measurement System in the Governance of Waqf Institution: A Concept Note
Authors: Aliza Ramli ; Fadzlina Fahmi ; Faizah Darus ; Zarinah Abdul Rasit
Pages: 1026-1034
DOI:
doi.org/10.32861/jssr.spi5.1026.1034
Abstract
Although reports revealed substantial improvements have been reported in the accounting and reporting of waqf properties, the lack of a sound internal control mechanism is of concern. The existing practice of performance measurement among waqf institutions is less standardised and did not consider their overall performance as a religious and voluntary institution. Organisations engagement in waqf affairs has also caused various issues relating to the ineffectiveness of management and administration of waqf assets. Thus, a systematic and comprehensive performance measurement system is required to adequately assess the performance and ensure proper governance of waqf institutions. Drawing from the Balance Scorecard (BSC) framework and Islamic concept, the paper aims to study and analyse relevant literature on the performance measurements for waqf institution and to develop a holistic performance measurement model suitable to assess the performance of waqf institutions. In this concept paper, the inductive and deductive methods besides analysis of relevant literature were utilised to arrive at the findings. A fifth perspective has been added to the traditional BSC framework. The fifth dimension focuses on the assessment of all activities of waqf institutions in accordance with the Shariah principles. The paper concludes that the governance of waqf entity can be achieved through a sound internal control system, which suggests the implementation of a shariah-based performance measurement system that incorporates both qualitative and quantitative dimensions to examine its current stance better. This type of performance measurement system can also ensure accountability and transparency of waqf institutions, as well as for them to strategize their initiatives better to contribute to long-term wealth creation of the society. The framework developed in this study can be utilised to provide one possible way for management of waqf institutions to address the issues arise from the inefficiency in managing waqf resources.
Financial Performance of Local Government and Social Welfare: The Case in Indonesia
Authors: Khairudin ; Rosmiati Tarmizi ; Indrayenti ; Aminah ; Kamaruzzaman Muhammad
Pages: 1035-1039
DOI:
doi.org/10.32861/jssr.spi5.1035.1039
Abstract
This study aims to examine the relationship between financial performance and community welfare among the Indonesian local governments. Using content analysis, this study measures the financial performance by utilizing financial ratios such as financial independence, financial effectiveness, financial efficiency, and financial growth whilst community welfare is measured through the Human Development Index (HDI). Based on 146 Indonesian local governments, this study shows that the financial performance and the community welfare in Indonesian local governments are not favorable. This study also shows that financial independence, financial effectiveness and financial efficiency of the local governments are positive significantly affect community welfare. However, financial growth of the local governments has a negative and significant effect on community welfare. This study confirms the stakeholder theory, in which the local governments provide benefits to the stakeholders in the form of community welfare although such benefits has yet to reach the community’s expectations.
Determinants of Budgetary Slack Creation: A Study in Malaysian Local Authorities
Authors: Tuan Zainun Tuan Mat ; Nur Shahirah Adilah Mohd Sairazi ; Fadzlina Mohd Fahmi ; Sharifah Nazatul Faiza Syed Mustapha Nazri ; Sharina Tajul Urus
Pages: 1040-1050
DOI:
doi.org/10.32861/jssr.spi5.1040.1050
Abstract
Local authorities are responsible in allocating the resources provided by Federal Government through budget allocation process. The effectiveness and efficiency of local authorities in utilising the resources is determined by the way they manage the public funds. It is important for the local authorities to have a high degree of accountability in order to gain public trust. Managerial behavioural issues such as budgetary slack could affect the effectiveness of the budgeting process. This study aims to examine the influence of budgetary practices, specifically budget participation, budget emphasis and budget control, on the budgetary slack creation in Malaysian Local Authorities. 200 questionnaires survey were randomly distributed in January 2017 to employees that involved in budget preparation from 99 local authorities located in Peninsular Malaysia, and 109 were responded (54.5%). Hypotheses for this study were analysed using simple linear regression. Results show that budget participation, budget emphasis and budget control influence budgetary slack creation among the Malaysian local authorities. This indicates that the propensity of the subordinates to create budgetary slack increases when subordinates have influenced and involved in the budget setting as well as the use of budget in evaluating performance. High involvement and control in budgeting process, provides opportunity to manipulate the budget. The findings in this study contribute to the public sector management accounting literature in the area of budget in Malaysian local authorities. This study could assist the local authorities to enhance their budgeting system and practices.
Corporate Social Responsibility in Malaysian Organisations: Community Environmental Dimensions and Islamic Perspective
Authors: Aliza Ramli ; Fadzlina Fahmi ; Faizah Darus ; Mustaffa Mohamed Zain
Pages: 1051-1057
DOI:
doi.org/10.32861/jssr.spi5.1051.1057
Abstract
Islamic organizations have the upmost responsibility to ensure that their business operations comply with Shariah principles. However, their approaches to positive actions through Corporate Social Responsibility (CSR) have been varied because of inadequate guidance on the initiatives based on Islamic principles. Despite that CSR has been widely researched and is considered by most as a compulsory practice to be competitive, the current framework for CSR does not incorporate the Shariah principle to explain corporate involvement in social and environmental activities for Islamic organizations. Therefore, utilizing the Islamic CSR framework (i-CSR), this paper explores the current state of CSR initiatives and the motives for stakeholder engagement specifically from the environmental community dimension within Malaysian Islamic organizations. Semi-structured interviews with ten personnel from five Islamic organizations were conducted face to face at the field site. Data analyzed using NVivo software reveals that these organizations have embraced social responsibility beyond its business purpose. The CSR activities are in line with the Shariah principle and are influenced by multiple motivations. The results suggest the importance of an appropriate CSR framework and if adopted, it can be an important element of the overall governance and accountability framework of an Islamic organization.
Critical Success Factors of System Requirements Definition in IT System Development: An Industrial Case Study
Authors: Shinobu Komai ; Rizky Prima Sakti ; Hamdani Saidi
Pages: 1058-1074
DOI:
doi.org/10.32861/jssr.spi5.1058.1074
Abstract
The success of IT system development is largely dependent on the System Requirements Definition (SRD) phase. Researches on Critical Success Factors (CSFs) in the SRD phase are beneficial to the success of IT system development. However, reports that consider the situation in the system requirements definition phase is lacking and these studies try to develop universal truths for CSFs without lessons learnt from empirical evidence need to be characterized. This study is a step towards bridging this gap in characterized evidence to discover “difficult items” in the SRD phase. Moreover, we conducted a case study to justify the importance of CSFs that could be 1) Customer/User Involvement, 2) Clear project goals, and 3) Technical skills of the project team in the SRD phase. The results of the characterization indicated that those major CSFs are consistent. Another issue can also be mitigated by examining Agile method.
The Problems of Formation of Cognitive and Communicative Competences of Engineering Students
Authors: Dinara M. Safina ; Tatyana A. Suetina ; Kirill S. Smolyanitsky
Pages: 1075-1081
DOI:
doi.org/10.32861/jssr.spi5.1075.1081
Abstract
The article is devoted to the analysis of problems of engineering specialists training in Russia. The methodology for the improvement of education quality in higher educational institutions, based on the use of active forms of psychological and pedagogical support in the teaching process, is proposed. The recommendations are developed for the improvement of educational process by teaching staff. The method of psychological and pedagogical support of engineering students training is proposed. Developed methodology is intended for the formation and improvement of psychological support of educational process. Its application contributes to simultaneous formation of cognitive and communicative competences of engineering specialists. An individual approach, with the use of proposed methodology, helps to identify the students’ potential, to control the psychological state and to correct it in a timely manner. For the effective application of the proposed methodology, it is necessary to increase the professional level of teachers, in terms of psychological preparation, and also to involve professional psychologists in the work. The qualitative level of training of modern engineers can be enhanced through the active use in teaching the individual forms of education, taking into account the psychological characteristics of the student’s personality.
Projecting Facilities for Power Exercise Teaching System
Authors: Rustam A. Aydarov ; Irina G. Kalina ; Nuriya Kh. Gzhemskaya
Pages: 1082-1087
DOI:
doi.org/10.32861/jssr.spi5.1082.1087
Abstract
In the context of modern educational conditions, it becomes actual to solve the problem of preparation of such teaching aids that would act as an integral tool of the pedagogical technology of effective training in power exercises. The aim of the article is to present the results of the analysis of modern requirements for the didactic projection of teaching aids, to justify the demand for their design and to present a project for the integrated use of didactic tools in the training of power exercises. The study used a method of theoretical analysis and generalization of scientific and methodological literature on the issues reflecting the state of the problem of the didactic facilities projection, the theoretical foundations of training motor activities, the problems of creating and using didactic means for teaching motor activities. To determine the efficiency of the traditional methods of teaching power exercises a pedagogical experiment was established. 34 girls and 47 boys participated in the experiment. The results which showed the quality of learning the orienting basis for motor actions were obtained by testing. Results of the study. The modern requirements of the theory of projecting teaching aids indicate the need for a comprehensive design and reflection of the components of the implemented didactic system in the teaching facilities, namely: the purpose of training, the content of training, the learning process itself and organizational forms of education. Projecting these elements in accordance with the requirements presented in the theory makes it possible to implement a pre-designed didactic system in practice. The analysis of the theoretical bases of teaching motor actions shows that the process of mastering knowledge of motor actions as an indicative basis for carrying out these actions is of primary importance for developing motor skills and abilities. The obtained results of power exercises training system according to the traditional method showed the following: 70.2% of young men and 84.3% of girls reached the first level of learning the orienting basis of motor actions in power training. Indicators of the second level of learning were extremely low: only 5% of boys and 18.7% of girls reached it. The project has been created for training motor activities using such didactic facilities as an electronic educational resource and instruction cards. Each facility has its own functions in providing the stages of the educational and cognitive cycle, the use of which is designed depending on the way the group of students are organized, the forms of the educational process organization.
Essence of Authenticity and its Criteria in the English Language Classroom
Authors: Anastasia S. Syunina ; Iskander E. Yarmakeev ; Tatiana S. Pimenova ; Albina R. Abdrafikova
Pages: 1088-1093
DOI:
doi.org/10.32861/jssr.spi5.1088.1093
Abstract
The main goal of our research was to analyze students can sound authentic in the English language classroom. The theoretical analysis of scientific and pedagogical literature plus the analysis of the empirical experience of teaching foreign languages were chosen as the leading research methods. the results showed that most of the surveyed students expressed a wish to be able to sound authentic and improve their language skills. When the essence of authenticity in teaching and learning EFL is identified and approbated there can be chosen appropriate teaching techniques and learning activities which have the power of bridging the eternal divergence between two targets of L2 learners: sounding more like a native speaker or simply sounding more fluent. This frames the research goal of the experiment which is scheduled to be conducted at the second (final) stage of the research.
Labor Potential of the Municipal Civil Service of Saratov Region
Authors: Soldatkin A. A. ; Krakhmalov A. N. ; Rakevich I. V. ; Prudnikova N. N.
Pages: 1094-1100
DOI:
doi.org/10.32861/jssr.spi5.1094.1100
Abstract
The scope of the research is the assessment of labor potential of the municipal civil service of Saratov region. This researchs methodology combines three methods for different purposes: cost method, quantitative method and the qualitative research.The results showed that the application of the program-target approach provides foundations of formation of the state and municipal initiatives for the education of the municipal civil servants and enhances the comprehensive development of the labor potential of municipal civil service. The approach will stimulate systematic and on-going evolution of labor potential of municipal civil service based on assessing its current state and level of development. The authors conclude that the lack of state and municipal initiatives for vocational training of municipal civil servants (especially retraining and further education programs for them), does not allow for the comprehensive education of municipal civil servants, which may lead to decrease their effectiveness in the future.
Real Estate Sale: The Predominance of Economic Substance over Legal Form in Some Jurisdictions is Problematic
Authors: Mislavskaya N. A. ; Polenova S. N. ; Sotnikova L. V.
Pages: 1101-1109
DOI:
doi.org/10.32861/jssr.spi5.1101.1109
Abstract
In recent years, when selling real estate objects, Russian organizations use the account “goods shipped” recommended by the national regulator for use in this case, the balance of which in the balance sheet relates to current assets. In connection with the amendments to the Tax code of the Russian Federation, the use of this account is doubtful, as it is necessary to apply the requirement of priority of the economic nature of transactions over their legal form. In practice, most Russian companies are serious about compliance with the requirements of the regulator, as a result of which, actually sold real estate is reflected in the same section of the balance sheet, which reflects the fixed assets only intended for sale. The authors studied the annual financial statements of many major Russian companies, including the provisions of their accounting policies, and the order of reflection in the financial statements of real estate, state registration of a new owner, which occurred in the next reporting period. The study showed that most organizations do not disclose their accounting policies on this issue, which indicates that they follow the recommendations of the regulator, in the minority there are organizations that make the appropriate disclosure of accounting policies, but the position of accounting policies coincides with the opinion of the regulator. In the article the authors suggest ways to solve the situation.
Basic Methods for Working with Poetic Texts at Russian as a Foreign Language Lessons
Authors: Ekaterina G. Shtyrlina
Pages: 1110-1114
DOI:
doi.org/10.32861/jssr.spi5.1110.1114
Abstract
Study of authentic literary works is an integral part of teaching Russian as a foreign language. It is literary texts, accumulating the historical experience of a nation and express its spiritual essence, that become an effective tool of learning a foreign culture, mentality, and values of native speakers. This research used the following methods: methodological, philological literature search on the research topic; verification of the effectiveness of the proposed guidelines in the teaching process. Results showed that poetic text used at Russian as a Foreign Language lessons stimulates interest and motivation to learn Russian, contributes to language knowledge arrangement, development of basic communication skills, improvement of speech skills, and formation of linguacultural competence. The authors concluded that the best form of poetic text classes in a foreign audience is heuristic conversation focusing on the semantic sensing of a text by interpreting its linguistic expression means. The system of poetic text-based tasks should be aimed at mastering the linguistic material, understanding the message and the figurative content of the work. Text interpretation should include the students’ familiarization with the cross-cultural information which is the object of comparison of their native culture and Russian culture, their own and other people’s perception of reality.
Usefulness of Loanwords of Latin Origin for Learning Russian
Authors: Kazuhito Uni
Pages: 1115-1120
DOI:
doi.org/10.32861/jssr.spi5.1115.1120
Abstract
Latin is the primary donor language to Russian. In this study, a vocabulary survey was conducted to propose the usefulness of frequently used Russian vocabulary of Latin origin and their English equivalents for learners of Russian. The Oxford 3000 was used as the primary reference for the 3,000 most frequently used English words, and the author investigated the frequency of their Russian equivalents. As a result, 411 loanwords of Latin origin were found to be included in the 3,000 most common Russian words. Therefore, the present study concluded that learning basic Russian vocabulary of Latin origin helps English speakers improve their Russian proficiency.
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