md harashid haron | Universiti Sains Malaysia (original) (raw)
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Papers by md harashid haron
Journal of Asian Scientific Research, 2013
The purpose of this paper is come up with theoretical model through understanding the causes and ... more The purpose of this paper is come up with theoretical model through understanding the causes and motives behind the auditor judgements. The finding of this study that there are several ethical theories a models provide a significant understanding of ethical issues and suggested factors that may affect ethical judgement decision. The suggestion model proposes that ethical judgements are influenced by
This paper explored the major drivers of corporate social responsibility (CSR) practice in Africa... more This paper explored the major drivers of corporate social responsibility (CSR) practice in Africa. In the process of explaining the nature of CSR it explained the evolutionary trend of CSR through the whole century and also touched on the CSR orientations and a recognized framework for determining the orientations through the four responsibilities or dimensions. The CSR orientations explained the priority accorded to some sets of activities representing the CSR practice of organizations in Africa from different literatures. The paper found out that CSR practice in Africa is determined by philanthropic responsibilities derived from cultural and religious practice in Africa. The practice of CSR as a strategy for achieving profitability, competitiveness, standard compliance, ethical and legal considerations, stakeholder management and engagement and achievement of sustainable development is less emphasized in the African context when compared to the western perspective of CSR practice.
Conference Presentations by md harashid haron
This paper reviewed the three stages of CSR transformation from philanthropy, regulated/beyond ph... more This paper reviewed the three stages of CSR transformation from philanthropy, regulated/beyond philanthropy, to instrumental/Strategic stage. The first stage is voluntarism or fully altruistic in nature and the second stage is shaped by a form of CSR that is regulated while the final stage is the utilisation of CSR to achieve organisational objectives. For developing countries their CSR activities are a bit regulated but mostly tend to be altruistic with few exceptions of instrumental CSR. Similarly some major drivers to CSR in developing countries are identified and explained, they include; religious and cultural influences, corporate image and reputation, bridging governance gaps, pressure from stakeholders, conformity with international standards, abiding by regulations and response to disasters. The last part of this paper touched on models explaining the priory placement between different CSR dimensions. Three models were reviewed and the universal model was the most preferred because of highlighting the factors to be considered before prioritisation of responsibility and hence the reduction of vagueness or ambiguities present in both the Carroll's and Visser's models.
Journal of Asian Scientific Research, 2013
The purpose of this paper is come up with theoretical model through understanding the causes and ... more The purpose of this paper is come up with theoretical model through understanding the causes and motives behind the auditor judgements. The finding of this study that there are several ethical theories a models provide a significant understanding of ethical issues and suggested factors that may affect ethical judgement decision. The suggestion model proposes that ethical judgements are influenced by
This paper explored the major drivers of corporate social responsibility (CSR) practice in Africa... more This paper explored the major drivers of corporate social responsibility (CSR) practice in Africa. In the process of explaining the nature of CSR it explained the evolutionary trend of CSR through the whole century and also touched on the CSR orientations and a recognized framework for determining the orientations through the four responsibilities or dimensions. The CSR orientations explained the priority accorded to some sets of activities representing the CSR practice of organizations in Africa from different literatures. The paper found out that CSR practice in Africa is determined by philanthropic responsibilities derived from cultural and religious practice in Africa. The practice of CSR as a strategy for achieving profitability, competitiveness, standard compliance, ethical and legal considerations, stakeholder management and engagement and achievement of sustainable development is less emphasized in the African context when compared to the western perspective of CSR practice.
This paper reviewed the three stages of CSR transformation from philanthropy, regulated/beyond ph... more This paper reviewed the three stages of CSR transformation from philanthropy, regulated/beyond philanthropy, to instrumental/Strategic stage. The first stage is voluntarism or fully altruistic in nature and the second stage is shaped by a form of CSR that is regulated while the final stage is the utilisation of CSR to achieve organisational objectives. For developing countries their CSR activities are a bit regulated but mostly tend to be altruistic with few exceptions of instrumental CSR. Similarly some major drivers to CSR in developing countries are identified and explained, they include; religious and cultural influences, corporate image and reputation, bridging governance gaps, pressure from stakeholders, conformity with international standards, abiding by regulations and response to disasters. The last part of this paper touched on models explaining the priory placement between different CSR dimensions. Three models were reviewed and the universal model was the most preferred because of highlighting the factors to be considered before prioritisation of responsibility and hence the reduction of vagueness or ambiguities present in both the Carroll's and Visser's models.