DR. TUAN ZAINUN TUAN MAT (original) (raw)
Papers by DR. TUAN ZAINUN TUAN MAT
vi ACKNOWLEDGEMENT I would like to acknowledge the foremost contribution provided by my Principal... more vi ACKNOWLEDGEMENT I would like to acknowledge the foremost contribution provided by my Principal Supervisor, Professor Malcolm Smith for his guidance throughout the completion process of this thesis. He has made important comments and suggestions at every stage of my learning process. The period of my study has been an opportunity for me to learn from his experience and devotion to research. I would also like to thank Dr Hadrian Djajadikerta for his association in supervising this project. I wish to thank people who provided their academic knowledge to help me to complete the thesis. I also wish to thank the University Teknologi MARA Malaysia and Ministry of Higher Education Malaysia, for their financial support. I am indebted to my family especially my husband, daughter and son for their encouragement, support and love. They have been an inspiration to me. This appreciation is also extended to my parents for their support and prayer for my success. Without help from all of these people, it would have been difficult to complete the study. vii
Accounting and Finance Research
Developing micro, small, and medium businesses (SMEs) encourages Malaysia's economic growth. ... more Developing micro, small, and medium businesses (SMEs) encourages Malaysia's economic growth. The Covid-19 pandemic has greatly affected SMEs. During the Covid-19 pandemic, with material shortages and shipping delays, the ability to track the inventory is critical. Adopting digital technology in the inventory tracking process will assist the company in managing its inventory effectively. SMEs need to have relevant knowledge and technical skills to adopt digital technology. Specifically, this study explores SMEs' current inventory management practices to gauge their knowledge of inventory management. Data was collected using semi-structured interviews using a questionnaire with ten SMEs in Selangor. This study documents that SME organisation value is positively associated with best inventory management practices. In addition, results show that divergence can intensify the negative relationship between low inventory management practices and SMEs' value. Findings support the...
Asia-Pacific Management Accounting Journal
This study intended to achieve two main objectives, which were to determine the level of sustaina... more This study intended to achieve two main objectives, which were to determine the level of sustainability reporting disclosure and to examine the relationship between corporate characteristics and sustainability reporting disclosure. This study used the latest Sustainability Framework introduced by Bursa Malaysia in 2015 as the basis for evaluating and measuring the level of sustainability reporting disclosure. 80 of the top 100 companies by market capitalization in the Malaysian Stock Market were taken as the sample. The published sustainability reports (within the annual reports or stand-alone sustainability reports) from 2017 to 2018 were reviewed and analyzed using the content analysis approach to test the objectives of this study. Drawing on the cy theory perspectives, corporate characteristics, such as firm size, industry type, and assurance statement practices, were chosen as the independent variables. Thefindings showed that firm size, industry type, and assurance statement pr...
Proceedings of the 1st International Conference on Social, Science, and Technology, ICSST 2021, 25 November 2021, Tangerang, Indonesia
IPN Journal of Research and Practice in Public Sector Accounting and Management
Purpose: This study investigates the perceived influence of outcome-based budgeting implementatio... more Purpose: This study investigates the perceived influence of outcome-based budgeting implementation towards accountability in public sectors and the moderating role of governance. Methodology: The quantitative method was applied using simple random sampling techniques. Eighty-two usable questionnaires were collected from the prospective respondents of public sector departments/agencies in the Federal Territories of Kuala Lumpur and Putrajaya, Malaysia. The primary data analysis technique for this study is Multiple Linear Regression analysis. Findings: The research findings indicate a significant and positive influence of OBB implementation on accountability in public sectors. There is no significant direct influence of governance towards accountability. However, governance has a significant moderating role between the OBB implementation and accountability. Practical Implications: This study can become a platform for public sectors to continue implementing outcome-based budgeting as t...
Management and Accounting Review, 2020
The role of Information System (IS) has changed and progressed rigorously over the last decade be... more The role of Information System (IS) has changed and progressed rigorously over the last decade because of its ability to speed up the decision-making process. Effective and efficient management of an organization is usually reflected through the quality of decision made through financial systems like Accounting Information Systems (AIS). AIS is often viewed as medium to enhance the capability and efficiency of business operations. However, previous studies have suggested that the success of AIS often relies on critical success factors. This study aims to examine the critical success factors on the net benefits of AIS. The purpose of this paper is to determine the influence of system quality, service quality, system use and user satisfaction and the interaction of these factors on the AIS net benefits. Based upon the lens of DeLone and McLean’s Information System Success Model (2003), this study adopted a quantitative method through an online survey of 150 AIS users at various Malays...
This study investigates the impact of changes in business environment and manufacturing technolog... more This study investigates the impact of changes in business environment and manufacturing technology on organizational strategy, structure and management accounting practices, and the effect of these changes on the organizational performance of manufacturing companies in Malaysia A quantitative research design was adopted and structural equation modelling was employed as the main statistical technique to test the hypothesized model. The results revealed a positive alignment among the external environmental factors and organizational factors with management accounting practices, which in turn positively impacted on organizational performance. Results also showed that neither market competition nor advanced manufacturing technology (AMT) influenced change in organizational structure. This study also provides evidence of an interrelationship between management accounting practices and structure, but no evidence of a reciprocal relationship between management accounting practices and strategy.
vi ACKNOWLEDGEMENT I would like to acknowledge the foremost contribution provided by my Principal... more vi ACKNOWLEDGEMENT I would like to acknowledge the foremost contribution provided by my Principal Supervisor, Professor Malcolm Smith for his guidance throughout the completion process of this thesis. He has made important comments and suggestions at every stage of my learning process. The period of my study has been an opportunity for me to learn from his experience and devotion to research. I would also like to thank Dr Hadrian Djajadikerta for his association in supervising this project. I wish to thank people who provided their academic knowledge to help me to complete the thesis. I also wish to thank the University Teknologi MARA Malaysia and Ministry of Higher Education Malaysia, for their financial support. I am indebted to my family especially my husband, daughter and son for their encouragement, support and love. They have been an inspiration to me. This appreciation is also extended to my parents for their support and prayer for my success. Without help from all of these people, it would have been difficult to complete the study.
Asian Review of Accounting, 2011
Purpose – Malaysia has moved towards global competitiveness. As an important contributor to the M... more Purpose – Malaysia has moved towards global competitiveness. As an important contributor to the Malaysian economy, this change makes manufacturing companies in Malaysia need to ensure that their business operation and management cope with the current changes. To do this they need to reconsider their existing management accounting practices more than ever. Therefore, this study is carried out to determine
Asian Review of Accounting, 2011
PurposeThis study aims to examine how the relationship among competitive environment, manufacturi... more PurposeThis study aims to examine how the relationship among competitive environment, manufacturing technology and organisational strategy affect organisational performance.Design/methodology/approachUsing a contingency approach, this study investigates the changes in competitive environment, manufacturing technology and organisational strategy in small and medium Malaysian manufacturing companies. The data is collected using a mailed questionnaire survey of manufacturing companies in the Klang Valley.FindingsResults of the study show that the majority of responding companies have recognised changes in their competitive business environment and advanced manufacturing technology, which have impacted on organisational strategic behaviour. Structural equation modelling shows positive relationships among competitive environment, manufacturing technology and organisational strategy, with a positive impact on performance.Research limitations/implicationsThese outcomes provide useful insig...
Small and Medium Enterprises (SMEs) are the largest component of manufacturing industry in Malays... more Small and Medium Enterprises (SMEs) are the largest component of manufacturing industry in Malaysia. Due to the rapid increase in Malaysia’s economy growth, SMEs needed to ensure they are able to compete with larger industries. Inventory management would be crucial in SMEs’ operations since most SMEs were involved in the manufacturing industry. However, there were lots of obstacle and factors which could lead to a decrease in SMEs’ inventory management system performance. This study was carried out to examine the level of inventory management system practices by SMEs and the factors that could be of significant influence to inventory management system performance in SMEs in Malaysia. Results showed that the inventory management system was not highly practiced by SMEs in Malaysia. It was also found that all the variables (inventory management system practices, technical knowledge, supply chain management practice and information technology) do not determine the level of inventory man...
The public sector is most susceptible to fraud but effective prevention mechanisms will help it t... more The public sector is most susceptible to fraud but effective prevention mechanisms will help it to minimize fraud risk. This paper provides an indicator on the effectiveness of fraud prevention mechanisms, which facilitate it to minimize the fraud risks, implemented by the public sector. The framework of this study is developed based on the fraud triangle concepts which explain how pressure, rationalization and opportunity could be minimized by implementing effective fraud prevention activities such as internal control assessments, training and education, and other organisation-wide strategies. This study concentrates on fraud training and education mechanisms. (Insert research method). The results show that raising fraud awareness activities, training in ethics or code of conduct, training in privacy principles and training to employees involved in fraud control activities are effective mechanisms for fraud prevention. Keywords : Fraud, fraud triangle, fraud prevention mechanism, p...
This study was conducted to gain an understanding on the level of awareness among small and mediu... more This study was conducted to gain an understanding on the level of awareness among small and medium enterprises (SMEs) on the importance of formal inventory management practice. Results show that majority of responded SMEs aware the importance of having a formal inventory management system in their businesses. Even though majority of the respondents perceived that they efficiently manage their inventories, many of them do not have a formal inventory management system. Therefore this study has suggested SMEs to adopt less complicated inventory management system such as perpetual inventory system and economic ordering quantity (EOQ) model. This system can help SMEs to maintain a proper inventory record and valuation, as well as provide a sound basis for inventory internal control.
![Research paper thumbnail of Influence of information technology, skills and knowledge, and financial resources on inventory management practices amongst small and medium retailers in Malaysia / Tuan Zainun Tuan Mat … [et al.]](https://attachments.academia-assets.com/80108501/thumbnails/1.jpg)
](Small-medium Enterprises (SMEs) play a vital role in the Malaysian economy. one of the rapidly gr... more Small-medium Enterprises (SMEs) play a vital role in the Malaysian economy. one of the rapidly growing SMEs in Malaysia is the retail industry. one important element in improving the growth of SME retailers is inventory management, as it assists the SME retailers in managing their inventories. SMEs face difficulties in securing financial resources, which inhibits the adoption of computerized inventory systems, as well as limited skill and knowledge in managing their inventory, are among the major problems that causes a less effective inventory management in retail SMEs. Thus, this study aims to investigate the impact of these three factors on inventory management practices of retail SMEs. 120 questionnaires were distributed to the SMEs in the retail industry, and 100 companies responded. Findings showed that the level of inventory management practices among retail SMEs is moderate. Skills and knowledge, and information technology influence inventory management practices of retail SM...
International Journal of Business and Emerging Markets
Prior research in management accounting examined various relationships between organisational cha... more Prior research in management accounting examined various relationships between organisational change and management accounting system (MAS). The purpose of this paper is to provide a theoretical framework by using contingency theory and institutional perspective abouthow organisational and MAS changes take place. This paper contributes to theoretical argumentation on the interrelationship between management accounting and organisational change and how such changes might help in achieving overall success of the organisation.
This is an exploratory study to identify lecturers' perception towards the implementation of ... more This is an exploratory study to identify lecturers' perception towards the implementation of student centered learning, the implementation strategies and any possible problems that might occur during the implementation. It was found that the lecturers are rather divided on whether 'student-centered teaching approach' is suitable for all accounting courses. The majority of the lecturers believed that this approach expose students to understand real world scenario. However, they are not quite sure whether the assessment method is enough to measure students' skills, as well as students' performance. Further, they agree that it enhances students' confidence, communication skills, independent thinking ability, self-directed learning skills and long term retention of knowledge. Lecturers think physical facilities and resources are important elements for the success of implementation. They perceived that updated knowledge is one of the possible problems that might o...
vi ACKNOWLEDGEMENT I would like to acknowledge the foremost contribution provided by my Principal... more vi ACKNOWLEDGEMENT I would like to acknowledge the foremost contribution provided by my Principal Supervisor, Professor Malcolm Smith for his guidance throughout the completion process of this thesis. He has made important comments and suggestions at every stage of my learning process. The period of my study has been an opportunity for me to learn from his experience and devotion to research. I would also like to thank Dr Hadrian Djajadikerta for his association in supervising this project. I wish to thank people who provided their academic knowledge to help me to complete the thesis. I also wish to thank the University Teknologi MARA Malaysia and Ministry of Higher Education Malaysia, for their financial support. I am indebted to my family especially my husband, daughter and son for their encouragement, support and love. They have been an inspiration to me. This appreciation is also extended to my parents for their support and prayer for my success. Without help from all of these people, it would have been difficult to complete the study. vii
Accounting and Finance Research
Developing micro, small, and medium businesses (SMEs) encourages Malaysia's economic growth. ... more Developing micro, small, and medium businesses (SMEs) encourages Malaysia's economic growth. The Covid-19 pandemic has greatly affected SMEs. During the Covid-19 pandemic, with material shortages and shipping delays, the ability to track the inventory is critical. Adopting digital technology in the inventory tracking process will assist the company in managing its inventory effectively. SMEs need to have relevant knowledge and technical skills to adopt digital technology. Specifically, this study explores SMEs' current inventory management practices to gauge their knowledge of inventory management. Data was collected using semi-structured interviews using a questionnaire with ten SMEs in Selangor. This study documents that SME organisation value is positively associated with best inventory management practices. In addition, results show that divergence can intensify the negative relationship between low inventory management practices and SMEs' value. Findings support the...
Asia-Pacific Management Accounting Journal
This study intended to achieve two main objectives, which were to determine the level of sustaina... more This study intended to achieve two main objectives, which were to determine the level of sustainability reporting disclosure and to examine the relationship between corporate characteristics and sustainability reporting disclosure. This study used the latest Sustainability Framework introduced by Bursa Malaysia in 2015 as the basis for evaluating and measuring the level of sustainability reporting disclosure. 80 of the top 100 companies by market capitalization in the Malaysian Stock Market were taken as the sample. The published sustainability reports (within the annual reports or stand-alone sustainability reports) from 2017 to 2018 were reviewed and analyzed using the content analysis approach to test the objectives of this study. Drawing on the cy theory perspectives, corporate characteristics, such as firm size, industry type, and assurance statement practices, were chosen as the independent variables. Thefindings showed that firm size, industry type, and assurance statement pr...
Proceedings of the 1st International Conference on Social, Science, and Technology, ICSST 2021, 25 November 2021, Tangerang, Indonesia
IPN Journal of Research and Practice in Public Sector Accounting and Management
Purpose: This study investigates the perceived influence of outcome-based budgeting implementatio... more Purpose: This study investigates the perceived influence of outcome-based budgeting implementation towards accountability in public sectors and the moderating role of governance. Methodology: The quantitative method was applied using simple random sampling techniques. Eighty-two usable questionnaires were collected from the prospective respondents of public sector departments/agencies in the Federal Territories of Kuala Lumpur and Putrajaya, Malaysia. The primary data analysis technique for this study is Multiple Linear Regression analysis. Findings: The research findings indicate a significant and positive influence of OBB implementation on accountability in public sectors. There is no significant direct influence of governance towards accountability. However, governance has a significant moderating role between the OBB implementation and accountability. Practical Implications: This study can become a platform for public sectors to continue implementing outcome-based budgeting as t...
Management and Accounting Review, 2020
The role of Information System (IS) has changed and progressed rigorously over the last decade be... more The role of Information System (IS) has changed and progressed rigorously over the last decade because of its ability to speed up the decision-making process. Effective and efficient management of an organization is usually reflected through the quality of decision made through financial systems like Accounting Information Systems (AIS). AIS is often viewed as medium to enhance the capability and efficiency of business operations. However, previous studies have suggested that the success of AIS often relies on critical success factors. This study aims to examine the critical success factors on the net benefits of AIS. The purpose of this paper is to determine the influence of system quality, service quality, system use and user satisfaction and the interaction of these factors on the AIS net benefits. Based upon the lens of DeLone and McLean’s Information System Success Model (2003), this study adopted a quantitative method through an online survey of 150 AIS users at various Malays...
This study investigates the impact of changes in business environment and manufacturing technolog... more This study investigates the impact of changes in business environment and manufacturing technology on organizational strategy, structure and management accounting practices, and the effect of these changes on the organizational performance of manufacturing companies in Malaysia A quantitative research design was adopted and structural equation modelling was employed as the main statistical technique to test the hypothesized model. The results revealed a positive alignment among the external environmental factors and organizational factors with management accounting practices, which in turn positively impacted on organizational performance. Results also showed that neither market competition nor advanced manufacturing technology (AMT) influenced change in organizational structure. This study also provides evidence of an interrelationship between management accounting practices and structure, but no evidence of a reciprocal relationship between management accounting practices and strategy.
vi ACKNOWLEDGEMENT I would like to acknowledge the foremost contribution provided by my Principal... more vi ACKNOWLEDGEMENT I would like to acknowledge the foremost contribution provided by my Principal Supervisor, Professor Malcolm Smith for his guidance throughout the completion process of this thesis. He has made important comments and suggestions at every stage of my learning process. The period of my study has been an opportunity for me to learn from his experience and devotion to research. I would also like to thank Dr Hadrian Djajadikerta for his association in supervising this project. I wish to thank people who provided their academic knowledge to help me to complete the thesis. I also wish to thank the University Teknologi MARA Malaysia and Ministry of Higher Education Malaysia, for their financial support. I am indebted to my family especially my husband, daughter and son for their encouragement, support and love. They have been an inspiration to me. This appreciation is also extended to my parents for their support and prayer for my success. Without help from all of these people, it would have been difficult to complete the study.
Asian Review of Accounting, 2011
Purpose – Malaysia has moved towards global competitiveness. As an important contributor to the M... more Purpose – Malaysia has moved towards global competitiveness. As an important contributor to the Malaysian economy, this change makes manufacturing companies in Malaysia need to ensure that their business operation and management cope with the current changes. To do this they need to reconsider their existing management accounting practices more than ever. Therefore, this study is carried out to determine
Asian Review of Accounting, 2011
PurposeThis study aims to examine how the relationship among competitive environment, manufacturi... more PurposeThis study aims to examine how the relationship among competitive environment, manufacturing technology and organisational strategy affect organisational performance.Design/methodology/approachUsing a contingency approach, this study investigates the changes in competitive environment, manufacturing technology and organisational strategy in small and medium Malaysian manufacturing companies. The data is collected using a mailed questionnaire survey of manufacturing companies in the Klang Valley.FindingsResults of the study show that the majority of responding companies have recognised changes in their competitive business environment and advanced manufacturing technology, which have impacted on organisational strategic behaviour. Structural equation modelling shows positive relationships among competitive environment, manufacturing technology and organisational strategy, with a positive impact on performance.Research limitations/implicationsThese outcomes provide useful insig...
Small and Medium Enterprises (SMEs) are the largest component of manufacturing industry in Malays... more Small and Medium Enterprises (SMEs) are the largest component of manufacturing industry in Malaysia. Due to the rapid increase in Malaysia’s economy growth, SMEs needed to ensure they are able to compete with larger industries. Inventory management would be crucial in SMEs’ operations since most SMEs were involved in the manufacturing industry. However, there were lots of obstacle and factors which could lead to a decrease in SMEs’ inventory management system performance. This study was carried out to examine the level of inventory management system practices by SMEs and the factors that could be of significant influence to inventory management system performance in SMEs in Malaysia. Results showed that the inventory management system was not highly practiced by SMEs in Malaysia. It was also found that all the variables (inventory management system practices, technical knowledge, supply chain management practice and information technology) do not determine the level of inventory man...
The public sector is most susceptible to fraud but effective prevention mechanisms will help it t... more The public sector is most susceptible to fraud but effective prevention mechanisms will help it to minimize fraud risk. This paper provides an indicator on the effectiveness of fraud prevention mechanisms, which facilitate it to minimize the fraud risks, implemented by the public sector. The framework of this study is developed based on the fraud triangle concepts which explain how pressure, rationalization and opportunity could be minimized by implementing effective fraud prevention activities such as internal control assessments, training and education, and other organisation-wide strategies. This study concentrates on fraud training and education mechanisms. (Insert research method). The results show that raising fraud awareness activities, training in ethics or code of conduct, training in privacy principles and training to employees involved in fraud control activities are effective mechanisms for fraud prevention. Keywords : Fraud, fraud triangle, fraud prevention mechanism, p...
This study was conducted to gain an understanding on the level of awareness among small and mediu... more This study was conducted to gain an understanding on the level of awareness among small and medium enterprises (SMEs) on the importance of formal inventory management practice. Results show that majority of responded SMEs aware the importance of having a formal inventory management system in their businesses. Even though majority of the respondents perceived that they efficiently manage their inventories, many of them do not have a formal inventory management system. Therefore this study has suggested SMEs to adopt less complicated inventory management system such as perpetual inventory system and economic ordering quantity (EOQ) model. This system can help SMEs to maintain a proper inventory record and valuation, as well as provide a sound basis for inventory internal control.
Small-medium Enterprises (SMEs) play a vital role in the Malaysian economy. one of the rapidly gr... more Small-medium Enterprises (SMEs) play a vital role in the Malaysian economy. one of the rapidly growing SMEs in Malaysia is the retail industry. one important element in improving the growth of SME retailers is inventory management, as it assists the SME retailers in managing their inventories. SMEs face difficulties in securing financial resources, which inhibits the adoption of computerized inventory systems, as well as limited skill and knowledge in managing their inventory, are among the major problems that causes a less effective inventory management in retail SMEs. Thus, this study aims to investigate the impact of these three factors on inventory management practices of retail SMEs. 120 questionnaires were distributed to the SMEs in the retail industry, and 100 companies responded. Findings showed that the level of inventory management practices among retail SMEs is moderate. Skills and knowledge, and information technology influence inventory management practices of retail SM...
International Journal of Business and Emerging Markets
Prior research in management accounting examined various relationships between organisational cha... more Prior research in management accounting examined various relationships between organisational change and management accounting system (MAS). The purpose of this paper is to provide a theoretical framework by using contingency theory and institutional perspective abouthow organisational and MAS changes take place. This paper contributes to theoretical argumentation on the interrelationship between management accounting and organisational change and how such changes might help in achieving overall success of the organisation.
This is an exploratory study to identify lecturers' perception towards the implementation of ... more This is an exploratory study to identify lecturers' perception towards the implementation of student centered learning, the implementation strategies and any possible problems that might occur during the implementation. It was found that the lecturers are rather divided on whether 'student-centered teaching approach' is suitable for all accounting courses. The majority of the lecturers believed that this approach expose students to understand real world scenario. However, they are not quite sure whether the assessment method is enough to measure students' skills, as well as students' performance. Further, they agree that it enhances students' confidence, communication skills, independent thinking ability, self-directed learning skills and long term retention of knowledge. Lecturers think physical facilities and resources are important elements for the success of implementation. They perceived that updated knowledge is one of the possible problems that might o...