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Sustainability Disclosure In The Malaysian Construction Sector: The Effect Of Community And Media Legitimacies, Suria Majdi, Norman Mohd Saleh, Maizatulakma Abdullah, Norazlan Alias
Sustainability Disclosure In The Malaysian Construction Sector: The Effect Of Community And Media Legitimacies, Suria Majdi, Norman Mohd Saleh, Maizatulakma Abdullah, Norazlan Alias
The South East Asian Journal of Management
Research Aims: The objective of the study is to examines the effects of stakeholder pressure on sustainability disclosure (SD). The study includes the effect of community on SD when company consider the media as one of the legitimate stakeholders.
Design/Methodology/Approach: Stakeholder legitimacy is evaluated using SD via content analysis based on panel data sample from construction and property sector.
Research Findings: It was found that legitimacy is an antecedent and has positive relationship with SD. Furthermore, this relationship between community legitimacy and SD is stronger when mediated by media legitimacy.
Theoretical Contribution/Originality: This study shows the effects of legitimacy attribute …
Strategic Management Accounting Information And Performance: Mediating Effect Of Knowledge Management, Ruhanita Maelah, Baha'a Aldeen Hussein Mohamed, Amizawati Mohd Amir
Strategic Management Accounting Information And Performance: Mediating Effect Of Knowledge Management, Ruhanita Maelah, Baha'a Aldeen Hussein Mohamed, Amizawati Mohd Amir
The South East Asian Journal of Management
Research Aims: The objective of this study is to examine the relationship between Strategic Management Accounting (SMA) information, Knowledge Management (KM), and the performance of Malaysian hospitals.
Design/methodology/approach: A survey is employed, and data is collected using self- administered questionnaires. Responses from 95 Malaysian private hospitals were analysed using Partial Least Squares (PLS) 3.0.
Research Findings: The findings indicate that SMA information positively affects performance, and KM mediates the relationship between SMA information and interpretation.
Theoretical Contribution/Originality: This study utilised the Resource-Based View (RBV) theory to explain SMA information as a resource and KM as a capability that impacts the …