Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Teresa Eugenio ◽  
Pedro Carreira ◽  
Nina Miettinen ◽  
Isabel Maria Estima Costa Lourenço

PurposeThe study investigates whether the level of sustainability concerns of Higher Education Institutions (HEIs) in Malaysia and the Philippines is positively associated with accounting students' intentions to engage in sustainability accounting through its effect on students' attitude, subjective norm and perceived behavioural control regarding environmental sustainability practices.Design/methodology/approachThis empirical study relies on a structural equation model computed using data collected through a questionnaire and data collected from the HEIs websites.FindingsThe findings show that the willingness to engage in sustainability accounting is determined by students' subjective norm and perceived behavioural control, but it is not determined by attitude regarding environmental sustainability practices. The authors also found that the greater the concern with sustainability of the HEI in which a student is enrolled, the greater his/her attitude, subjective norm and perceived behavioural control towards environmental sustainability, and, indirectly, the greater his/her intention to engage in sustainability accounting.Originality/valueThese findings add to the literature on higher education and sustainability accounting by high-lighting the importance of the HEIs sector in promoting sustainability policies and practices, in acting as role models regarding sustainability issues, and in preparing students for building a sustainable society.

2016 ◽  
Vol 7 (1) ◽  
pp. 120-132 ◽  
Author(s):  
Norazah Mohd Suki ◽  
Abang Sulaiman Abang Salleh

Purpose – The purpose of this study is to examine the influence of Halal image, attitude, subjective norm and perceived behavioural control on consumer behavioural intention to patronize Halal stores in Malaysia. Design/methodology/approach – A self-administered questionnaire was disseminated to members of the general public in Kuching, the main city of Sarawak, Malaysia, via a convenient sampling technique. In total, 548 valid samples were usable for data analysis. Correlation analysis was used to test the model. Findings – Empirical results revealed that consumers’ intention to patronize Halal stores is influenced by attitude, perceived behavioural control, subjective norm and Halal image. Muslim consumers develop a favourable attitude towards stores that display a Halal image, are pleased to know that each item available in these stores is a confirmed Halal product and decide to re-patronize those stores in their practice of Islamic teachings. Practical implications – Marketing managers should focus on developing a positive image of their stores to attract Muslim consumers. For foreign companies, this means that managements should be respectful of the Shariah law in their business transactions and create an image of their brands which is in accordance with Halal requirements to increase the confidence among Muslim customers to patronize their products and stores. Originality/value – The main theoretical contribution relates to the inclusion of the halal image dimension as a variable in the matter of consumer intention to patronize Halal stores in Malaysia.


2019 ◽  
Vol 13 (4) ◽  
pp. 507-524 ◽  
Author(s):  
Harriman Samuel Saragih ◽  
Peter Jonathan

Purpose Indonesians are known for their unique behaviour and willingness to travel abroad for healthcare treatments. More than half of the healthcare “tourists” who travel to Malaysia come from Indonesia, followed in numbers by those in India, Japan, and China, Libya, the UK, Australia, USA, Bangladesh and the Philippines. Malaysia is also geographically located near two Indonesian main islands, i.e. North Sumatera and North Kalimantan. These reasons contribute to making Indonesia one of the most productive healthcare consumers in Malaysia. This study aims to examine these Indonesian consumers’ through the use of behavioural lenses to examine their medical tourism experiences in Malaysia, its neighbouring country. Design/methodology/approach The theory of planned behaviour is used as the basis of these analyses and hypotheses development. In total, 7 variables and 18 indicators that built both the exogenous and endogenous variables were developed from previous literature. Through a purposive sampling technique, the authors collected 200 samples of individuals where each respondent must at least have been to Malaysia once for medical treatments related to a general check-up, cardiovascular, cancer, orthopaedics, nervous systems or dental problems. A partial least squares – structural equation modelling analysis was carried out to examine both the measurement model and the structural model. Findings Behavioural belief positively affects the attitude of Indonesian patients and their intentions to visit Malaysia for medical treatment, i.e. attitude, subjective norms and perceived behavioural control. Results show that as individuals, Indonesians have a strong belief that undergoing medical treatment in Malaysia will be more favourable than having that same medical treatment in Indonesia. The study also shows that people who are considered important to patients, e.g. family members or relatives, significantly influence their intention to visit Malaysian medical institutions. The authors also found that patients’ resources and capabilities – e.g. financial strength, supporting infrastructures and time availability – are essential factors for Indonesian patients to choose medical tourism and to visit Malaysia as their venue for medical services. Research limitations/implications The results of this study are consistent with the previous research, which has shown that attitude, subjective norms and perceived behavioural control positively affect visit intention. The results also suggest new interesting theoretical findings that Indonesia’s medical tourist intention to visit Malaysia is most strongly caused by subjective norms followed by individual attitudes and perceived behavioural control, all reasons that are identical to Japanese medical tourists’ visiting South Korea for similar purposes. Indeed, there are similar behavioural practices and beliefs among both Indonesian and Japanese medical tourists, despite the gap existing in these two countries’ economies. Practical implications The study proposes two managerial implications using its findings. First, this study can be a basis for the Malaysian medical tourism business to better understand Indonesian medical tourists’ behaviour when visiting their country. The study explicitly suggests that it is both collective and individual beliefs that drive Indonesian patients, who have the sufficient resources, to visit Malaysia because of better quality and affordability available there compared to Indonesian medical services. Second, this study raises a fundamental question about Indonesian stakeholders in the medical industry. In the near future, this type of medical tourism behaviour will, without a doubt, affect the Indonesian economy at large. Originality/value The contributions of this study are twofold. First, compared to previous studies that focussed specifically on the developed countries, this study focusses on Indonesian consumers’ point of view as an emerging country towards Malaysia’s medical tourism business. Second, this study provides quantifiable insights on the Indonesia-Malaysia medical tourism phenomenon, which previously has been frequently discussed, but only using a qualitative exploratory approach.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Geeta Marmat

PurposeThe purpose of this paper is to understand business students' intention to behave ethically in general, and in particularly in the business context of a developing country, India.Design/methodology/approachThe paper surveyed 250 final semester MBA students from different business schools in Indore city of Madhya Pradesh in India. The study employed the most popular behavioural theory, the Theory of Planned Behaviour (TPB) to understand the intention of business students to behave ethically. Structural equation modelling was used to analyse direct effects of the constructs on behavioural intention, and the overall model.FindingsFindings revealed that attitude, subjective norm and perceived behavioural control are positively related and have strong influence on ethical behavioural intention of business students. All constructs together explain 67 percent variance in intention. Attitude alone contributes 46 percent in explaining variance in ethical behavioural intention.Research limitations/implicationsBusiness ethics field can benefit from this study as it provides an empirical explanation of the contribution of each factor that is, attitude, subjective norms and perceived behavioural control, in ethical behavioural intention of business students. This is directly beneficial for business schools and for education policymakers as the information can help policymakers to understand the potential of existing business ethics education. This study is limited to a data set of 250 business students in the context of a single country which cannot be generalized. So, there is need for research of this type in a more collaborative international context.Originality/valueTo the best of my knowledge, this is the first study in the Indian context to predict the intention of business students to behave ethically, using the TPB model. This study contributes valuable knowledge to the domain of business ethics, behavioural studies as well the field of business education, and suggests to explore ways to strengthen the three constructs attitude, subjective norm and perceived behavioural control, as these constructs were found to have a strong influence in forming ethical behavioural intention of business students of business schools in India.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Siti Hasnah Hassan ◽  
Norizan Mat Saad ◽  
Tajul Ariffin Masron ◽  
Siti Insyirah Ali

Purpose Buy Muslim’s First campaign started with the primary aim of urging the Muslim community to be more vigilant about halal or Shariah-compliant products, leading to a number of halal-related issues, triggered by the exploitation or misuse of the halal logo in Malaysia. The purpose of this study is to gain an understanding of the purchase intention for Muslim-made products by applying the theory of planned behaviour (TPB). Halal consciousness was integrated as a moderating influence on the purchase intention of Muslim-made products. Design/methodology/approach Data collection was performed through a self-administered questionnaire which was distributed through convenience sampling method. Therefore, a useful sample comprising 152 Malay Muslim participants aged over 18 was collected. For hypothesis testing, hierarchical multiple regression analysis was implemented. Findings It was found that the participants’ attitudes towards the purchase of Muslim-made products and their perceived behavioural control significantly influenced their purchase intention, but the subjective norm did not impact this intention. Furthermore, halal consciousness moderated the relationships among all the independent and dependent variables. Halal consciousness moderated the relationship between participants’ attitudes towards Muslim-made products and their perceived behavioural control towards the purchase intention; however, this moderation did not occur through the subjective norm and the purchase intention. Research limitations/implications As the findings of this study were limited to the Muslim population in Malaysia, it might be difficult to generalize for other nations that have no similarities with the Malaysian Muslim culture. Practical implications The findings of this study may support Muslims to implement more effective marketing strategies that attract the target customers to purchase Muslim-made products. Effective promotion may attract potential customers as well. Originality/value The halal consciousness among Muslim consumers is important for the moderation and prediction of consumers’ intention to purchase Muslim-made products.


2019 ◽  
Vol 13 (5) ◽  
pp. 791-807
Author(s):  
Khadijah M. Sayuti ◽  
Hanudin Amin

Purpose The purpose of this study is to examine the impacts of price fairness and Islamic altruism on the Islamic mortgage adoption along with theory of planned behaviour’s (TPB’s) constructs (i.e. attitude, subjective norm and perceived behavioural control). Attitude is also analysed as a mediator in this study. Design/methodology/approach Using TPB as a baseline theory, this study analyses the Islamic mortgage adoption involving a total of 281 Muslim consumers in Malaysia using partial least squares. Findings The results indicate that attitude, subjective norm, perceived behavioural control and price fairness significantly influence Muslim bank customers’ intention to choose Islamic home financing products. Other interesting findings are also provided. Research limitations/implications This study contains three limitations that include the geographical constraint, respondents’ selection and the limited number of factors used. Practical implications The results obtained can serve as a guideline for bank managers or marketers to generate better strategies, which are dynamic to improve the acceptance rate of Islamic mortgage. Originality/value This study extends the TPB flexibility to integrate with price fairness and Islamic altruism in the Islamic mortgage adoption context.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Khadijah M. Sayuti ◽  
Hanudin Amin

Purpose Using the theory of planned behaviour (TPB) as an analytical framework, this paper aims to investigate the direct effects of attitude, subjective norm, perceived behavioural control, price fairness and Islamic altruism. It also explores how these path linkages can be moderated by Islamic altruism. Design/methodology/approach Data are gathered via survey questionnaires on 287 Muslim bank customers in major cities of East Malaysia. The data are then tested using partial least squares. Findings The results show that attitude, subjective norm, perceived behavioural control, price fairness and Islamic altruism are significantly influenced by Muslim bank customers’ intention to choose Islamic home financing products. Islamic altruism is also found to significantly moderate the relationship between price fairness and behavioural intention. Research limitations/implications Three limitations are available for future research that include the geographical restriction, respondents’ selection and a limited number of battery items used. Practical implications Essentially, the results of this study serve as a guide for Islamic bank managers or mortgage providers to improve their pertinent marketing strategies, which are vital to enhancing the acceptance rate of Islamic mortgage. Originality/value This study extends the TPB model by incorporating price fairness and Islamic altruism into the Islamic home financing context.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Enrico Cirineo Osi ◽  
Mendiola Teng-Calleja

PurposeThis paper aims to examine the experiences of Filipina women business executives occupying top-most leadership roles in male-dominated industries in the Philippines.Design/methodology/approachThis qualitative research utilized the institutional theory and a phenomenological approach with semi-structured interviews for data collection. The seven women executives were purposively selected and interviewed in-depth. Participants were renowned leaders in six male-dominated industries in the country.FindingsThree phases – growing up years, career advancement and raising a family and becoming and being the chief executive officer (CEO) tracked the career development journey of the Filipina women business leaders that participated in the study. Cultural, organizational and familial factors emerged as contextual dimensions at each phase that the women business executives needed to navigate in their journey to the top. Six sub-themes reflect challenges in their career progression – women as in-charge of households, expectations as mothers, limited representation in the boardroom, discrimination as women leaders, women not seen as leaders and husband's ego. Four other sub-themes served as enablers – equal opportunity culture, career pathing and diversity, male mentors/role models and enlightened husbands. The CEO's personal characteristics surfaced as a critical factor – spirituality, being competitive but not ambitious, speaks her mind, can-do attitude, accountability, openness to learn and continually re-invents self.Research limitations/implicationsThe participants only included top-most Filipina women business leaders. Implications to women executives' career development in organizations are discussed.Originality/valueThis current study contributes a proposed conceptual model in the understanding of the career development journey of Filipina women executives in the Philippines where recent findings found greater recognition of their work in the corporate setting as compared to more developed Asian countries.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alvin Patrick M. Valentin

Purpose This study aims to examine the applicability of an extended version of the theory of planned behavior (TPB) in predicting pro-environmental behavior, specifically the purchase behavior (PB) of package-free bath products, among students in higher education institutions (HEIs). Design/methodology/approach Using a non-experimental survey research design, this study empirically tested an extended TPB model through structural equation modeling. The dataset was obtained through a survey of undergraduate students in three HEIs in the Philippines. Findings Environmental knowledge (EK) predicted attitudes toward purchasing package-free bath products. Attitudes, subjective norms and pro-environmental self-identity (PSI) predicted intention to purchase package-free bath products. Furthermore, the intention to purchase package-free bath products and perceived behavioral control predicted PB of the said item. Research limitations/implications The results imply that the addition of EK and PSI to the TPB is applicable in predicting pro-environmental behavior, specifically the purchase of package-free bath products. Practical implications The results showed how HEIs can encourage their students to purchase package-free bath products. Social implications The results highlight how social and economic factors play a role in promoting or inhibiting pro-environmental behavior among HEI students. Originality/value The findings support the inclusion of EK and PSI to the TPB for an integrative model that aims to improve the prediction of the purchase of package-free bath products.


2020 ◽  
Vol 21 (7) ◽  
pp. 1507-1523
Author(s):  
Marian Buil Fabregá ◽  
Núria Masferrer ◽  
Josep Patau ◽  
Albert-P. Miró Pérez

Purpose The purpose of this research is to analyse the relationship between entrepreneurial skills and innovation commitment and entrepreneurial skills and environmental commitment as drivers of awareness on sustainable development of higher education students. Design/methodology/approach A sample of 1,318 business and management students out of the 3,535 students of Tecnocampus Pompeu Fabra University in Spain during the 2017-2018 academic year was selected to conduct a survey regarding their entrepreneurial skills and sustainability commitment, resulting in a total number of responses of 515. A structural equation model is proposed to contrast the hypothesis. Findings The statistical analysis showed the existence of a positive relation between the entrepreneurial skill of self-consciousness, innovation and environmental commitment to foster sustainability and sustainable development. It is one of the few studies related to the self-conciousness competence of the entrepreneurial skills which found, as a novelty, that the entrepreneurial skill of self-consciousness is the skill with the greater impact on innovation and environmental commitment. Research limitations/implications The limitations of the study are that it is based on a sample of students taking entrepreneurship courses at a specific Spanish University that is not representative of all entrepreneurs in all universities. Practical implications The research proposes including entrepreneurial skills programmes in higher education and research programmes as a way to assure commitment to innovation and environmental sustainability. Originality/value Promoting entrepreneurial skills among higher education students could act as drivers for sustainable development.


Author(s):  
Zuraidah Mohamed Isa

Since the inception of microcredit programmes, various studies have been carried out to assess their impacts. Earlier studies seemed to highlight this on the participants’ income and consequently poverty. However, recent impact studies of microcredit programmes have been looking into participants’ quality of life. Thus, this study attempted to investigate the impact of Amanah Ikhtiar Malaysia’s microcredit programme on the participants’ quality of life and analyse the differences between the new and old participants. This study took on a different perspective by examining aspects of personal attitude, subjective norm, perceived behavioural control, as well as entrepreneurial intention and behaviour. In selecting the samples, a probability sampling (disproportionate stratified) technique was employed. The hypotheses were tested using cross-sectional data of 638 Amanah Ikhtiar Malaysia participants. The findings of the study showed that all the hypotheses were significant and supported, where there was significant influence between participants’ personal attitude and entrepreneurial intention, participants’ subjective norm and entrepreneurial intention, participants’ perceived behavioural control and entrepreneurial intention, participants’ perceived behavioural control and entrepreneurial behaviour, participants’ entrepreneurial intention and entrepreneurial behaviour, including participants’ entrepreneurial behaviour and participants’ quality of life. On the contrary, the findings of the study revealed no difference in the quality of life between new participants and old participants. This study may contribute to the policy implications of Amanah Ikhtiar Malaysia’s microcredit programme, especially in improving training and guidance.


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