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Research aim: Corporate risk disclosure (CRD) has long been regarded as a focal point of corporate communication since adequate disclosure of risk information in the annual report may reduce investors’ uncertainty and assist investors to make sound investment decisions. However, previous reviews of CRD literature have tended to focus on developed economies which may have limited applicability in the emerging markets. The aim of this article is, therefore, to extend reviews of CRD literature to emerging economies. Design/ Methodology/ Approach: This paper concentrated on articles published in international peer-reviewed academic journals. Guided by the review methods recommended by Fink (2010) and Tranfield et al. (2003), a systematic review of the most relevant databases within social sciences was performed. Research findings: Valuable evidence emerge from the review. The authors found that most prior risk disclosure studies have focused on the developed economies and that similar research within the context of emerging countries remains under-represented. The literature review also suggests that CRD studies have mainly adopted content analysis to examine the scope of voluntary disclosure practices. The findings show that agency theory remains the most dominant theory to explain the managerial attitudes towards risk disclosure practices. More interestingly, the authors found that rather than solely relying on a single theory alone to explain the phenomenon of CRD, more studies are incorporating multiple theoretical lenses to examine CRD given the diverse nature of voluntary risk reporting. Theoretical contribution/ Originality: The paper adds to the limited number of systematic literature reviews relating to CRD in both developed and emerging economies. Practitioner/ Policy implication: By providing an important snapshot through an integrated and synthesised overview of the current body of knowledge in the field of CRD, the findings may generate new insights to regulatory bodies and standard setters to refine policies on voluntary disclosure practices, conduct more effective monitoring on the level of information transparency among listed companies. Keywords: Voluntary disclosure, Risk Reporting, Emerging economies, Theoretical Perspectives Type of article: Literature review JEL Classification: M40, M41, G30

IntroductionOrganizations worldwide today face many challenges with the growing integration of the world economy into one single, huge marketplace resulting in intense global competition. Besides needing to keep pace with technological advances, it is also crucial for an organization to be able to retain its best employees in the face of globalization and workforce diversity.Collectively, an organization's employees can provide a source of competitive advantage that is difficult for competitors to imitate. Barney (1991) firm resource model of sustained competitive advantage suggests that in order for a firm's resource to generate sustained competitive advantage, the resource must add value to the firm, is rare, cannot be imitated, and is nonsubstitutable.Turnover intention is among the strongest predictors of actual turnover and organizational commitment is one of the most important antecedents to turnover intention (Thatcher et al., 2003; Mitchel, 1981). These findings underscored the importance of organizational commitment in retaining employees and the appropriate use of intention to leave as the dependent variable because it is linked to actual turnover.The average employee turnover rate in Malaysia is 18% based on international human resource consulting firm Hewitt Associate's 2007 Total Compensation Management Survey. Whether it is involuntary, such as termination initiated by the employer, or voluntary, such as resignations, turnover is potentially costly and may have negative organizational implications. Some examples of possible negative impact of turnover to organizations are the high cost of recruiting, hiring, training and getting new employees up to speed, productivity loss during replacement search and retraining, loss of high performers, and disruption of social and communication structures (Mobley, 1982).Although the researcher has found many past studies conducted on employees' turnover intention in Malaysia as well as other countries, but the literature search did not provide any studies that were carried out with the combination of these factors: organizational commitment, participation in decision making, and work effort.This study seeks to answer the following research questions: Does employees' organizational commitment affect their intention to leave the organization? Are there any influences of the factors of participation in decision making and work effort on employees' intention to leave? The issue of commitment is important for managers because commitment to organization is positively related to desirable organizational outcomes such as job satisfaction, motivation and attendance, and negatively related to absenteeism and turnover (Lok and Crawford, 2001). With the increasing speed and scale of change in organizations, the retention of talented employees is integral to sustaining the organization's competitive advantage and growth in the marketplace.The identification of variables associated with turnover intentions is considered an effective strategy in reducing actual turnover levels (Riley, 2006). This study, in particular, seeks to ascertain the influence of the factors of participation in decision making and work effort on intention to leave, including its direction and strength of influence. With a much clearer understanding of these constructs, employers would be able to add to their knowledge base on what causes employees to choose to leave the organization. Subsequently, employers would be able to manage the turnover process more effectively through appropriate interventions.Below, we review the literature and develop related hypothesis for the variables of interest. The sampling design, selection of measurement scales and data analysis techniques are then described. This is followed by a presentation and discussion of results, limitations of study and implications for practitioners and future research.Literature ReviewEmployee turnover definedEmployees may leave an organization either voluntarily or involuntarily. …

The current climate of business necessitates competitions that are often tough and unpredictable. All organizations, regardless their size and scope of operation, are facing severe competitive challenges. In order to cope with this phenomenon, managers are turning to e-commerce in their respective organizations. The present study hinges upon exploring and explaining the different dimensions of the adoption of e-commerce among Small and medium enterprises, based on the Five Factors of Diffusion of Innovation Model derived by Rogers. In this study, however, we employed the survey methods. A questionnaire was distributed to 1,200 managers and employees in the manufacturing, service and agricultural sectors by email; with a response rate of 10%. The results gleamed from this study posits that relative advantage is influential vis-à-vis e-commerce adoption. Trialability and Observability factors affect the level of confidence of management, which in turn, influences e-commerce adoption. Meanwhile, the existing culture of a company affects the resistance of employees, which in turn negatively effects the e-commerce adoption, while complexity does not significantly influence the e-commerce adoption. O atual clima de negócios necessita de competições que são muitas vezes duras e imprevisíveis. Todas as organizações, a despeito do tamanho ou da amplitude de operação, estão enfrentando sérios desafios competitivos. A fim de lidar com esse fenômeno, os gestores estão se voltando para o comércio eletrônico (e-comércio) em suas organizações. Este estudo busca explorar e explicar as diferentes dimensões envolvendo a adoção do e-comércio entre pequenas e médias empresas, com base em Cinco Fatores de Difusão do Modelo de Inovação criado por Rogers. Entretanto, neste estudo, empregamos métodos de survey. Um questionário foi distribuído por e-mail para 1.200 gerentes e empregados em fábricas e empreendimentos agrícolas, com uma taxa de resposta de 10%. Os resultados obtidos indicam sem dúvida que a vantagem relativa influencia na adoção do e-comércio. Possibilidades de testes e de acompanhamento são fatores que afetam o nível de confiança por parte da administração o que, por sua vez, influencia a adoção do e-comércio. Ao mesmo tempo, a cultura vigente numa empresa afeta a resistência dos empregados a qual, por seu turno, afeta negativamente a adoção do e-comércio, ao passo que a complexidade não influencia significativamente a adoção do e-comércio.

The existence of budgetary slack permeates every level of private sector organisations. Employees (i.e., budget makers) usually request excessive budgetary resources in the budgeting process. Due to its dysfunctional nature, existing researchers had extensively examined the relationship between budgetary slack and employees’ performance. This study adopted a survey questionnaire approach to examine the relationship between determinants of psychological ownership and employees’ intention to create slack in budgeting. There were 475 budget makers from private sector organisations in the Klang Valley, Malaysia who participated in this study through a questionnaire survey. Preliminary data analysis was performed using normality, multi-collinearity, variance inflation index (VIF), common method variance, and reliability analysis. Multiple regression analysis was also applied to investigate the relationships of each dimension of employees’ psychological ownership on budgetary slack. This paper is considered a pioneer empirical study that investigates the determinants of psychological ownership on budgetary slack among budget makers from the psychological perspective in the context of private sector organisations in Malaysia, where slack activities in budgeting existed.

Problem statement: This study investigated the social-technical view of knowledge management that supported a close social and technology relationship on automotive industry in Australia. It also examined the impacts of legacy E DI groupware technology as a mean to support knowledge management in providing value creation for an automotive company. The industry viewed legacy EDI groupware as an agent in converting taci t knowledge to explicit knowledge. Approach: It was a descriptive study. In this study, an undertak ing explored the implementation of this groupware application, its organisational impact, success fac tors and success indicators and this using the fram ework and analysis of legacy EDI groupware, which incorporated the objectives, strategies, success indicator s and success factors. The study presented the findin g of a case study of an automotive company, who contracted an external website design consultant to implement legacy EDI groupware system on their sites. The report explored the website design consu ltant company in order to gain an alternate perspec tive of topics and issues raised by the study. Results: In this study, legacy EDI groupware technology had successfully offered infrastructure to the automoti ve industry, which supported the acquisition of knowledge and enhanced the environment that supported the creation and management of knowledge artifacts. Conclusion: The choice and use of the legacy EDI groupware project as a means of supporting knowledge management in providing value creation for automotive industry, was because of the belief that this technology was able to provide a strategy for managing and exploiting knowledge. This project also served to help automotive industry in understa nding its knowledge asset, i.e., the value of its knowledge and in assessing that the successful appl ication of its knowledge.

Internet fraud is increasing on a daily basis with new methods for extracting funds from government, corporations, businesses in general, and persons appearing almost hourly. The increases in on-line purchasing and the constant vigilance of both seller and buyer have meant that the criminal seems to be one-step ahead at all times. To pre-empt or to stop fraud before it can happen occurs in the non-computer based daily transactions of today because of the natural intelligence of the players, both seller and buyer. Currently, even with advances in computing techniques, intelligence is not the current strength of any computing system of today, yet techniques are available which may reduce the occurrences of fraud, and are usually referred to as artificial intelligence systems.This paper provides an overview of the use of current artificial intelligence (AI) techniques as a means of combating fraud.Initially the paper describes how artificial intelligence techniques are employed in systems for detecting credit card fraud (online and offline fraud) and insider trading.Following this, an attempt is made to propose the using of MonITARS (Monitoring Insider Trading and Regulatory Surveillance) Systems framework which use a combination of genetic algorithms, neural nets and statistical analysis in detecting insider dealing. Finally, the paper discusses future research agenda to the role of using MonITARS system.

This study examines the relationship between the CSR of organizational structure and job characteristics that influence employee job performance in the Malaysian context. Hence, it is important to study and analyze these two factors within the CSR taxonomy describing how these factors significantly influence employee job performance and to make recommendations how performance can be promoted among employees. This paper is based on a quantitative research approach where responses were gathered from the working population within Malaysia SMEs. The results from this study will help to point out the influence of these factors on the employee job performance and provide guidance to an organization for which these aspects should be emphasized in order to increase employees’ job performance to align performance with organizational goals. The analysis includes two dimensions of CSR taxonomy of organizational structure namely, centralization and formalization, as well as a set of five dimensions of job characteristics, such as task identity, task significance, skill variety, autonomy and feedback. The results of these findings show that job characteristics such as task significance, autonomy, feedback, and skill variety, positively influence job performance with autonomy having highest predictive power on job performance. The results of these findings reveal that the organizational structure does not contribute to the prediction of job performance even though a significant positive correlation exists between the structure and job performance in the Pearson correlation coefficient test. Therefore, this study will enrich the existing knowledge in the area of human resource management by focusing on job performance management.

Effective communication within an organization as part of CSR benchmarking factor that helps align employee expectations facilitates problem solving, builds cooperative relationships and channels employee efforts to achieve common goals. This paper seeks to determine how CSR benchmarking factors of the organizational environment (such as management style, organizational structure and workplace culture) affect the effectiveness of intra-organizational communication and to examine the moderating effect of supervisor – subordinate guanxi. Data for the study was collected using self-administered questionnaires from working respondents in Kuala Lumpur in Selangor State, Malaysia. This study found that a more participative management style, less formalized organizational structure of SMEs and a healthier workplace culture are positively related to intra-organizational communication effectiveness. It was also discovered that the supervisor – subordinate relationship known as guanxi, has a positive moderating effect on all three relationships between management style, organizational structure and workplace culture with intra-organizational communication effectiveness. This study concludes that an organization’s management attitude towards employee participation, formalization of structure and healthiness of culture play important roles in encouraging effective communication and close supervisor – subordinate guanxi and further promotes communication, in addition to the mentioned environmental conditions.

This study proposes a conceptual review of how budgetary goals impact organizational performance. The aim of this study is to get a better understanding of the direct and indirect relationship between the organization’s decision -making process and operational performances. Setting the budget particularly influences subordinates’ budget goal levels and motivations (i.e., budget goal acceptance and budget goal commitment), which ultimately enhances the organization’s performance. To test these relationships, data were collected using the three perspectives approach: budgetary goal, budgetary participation and budgetary evaluation. The study provided evidence that perception of fairness mediates the relation between the levels of budget participation and goal commitment, whereas goal commitment mediates the relation between fairness perceptions and performance. At the end of the article, there are some implications for SMEs industries and some suggestions for future studies.

This article discusses the scope of managerial accounting research based on agency theory, that is, behavioural decision-making, the use of capital markets and what is called positive theory. The authors believe that management accounting representations are somewhat stable, and, therefore, allow accounting researchers to theorise the form and function of representations in the organisation from a wide variety of perspectives, such as organisation theory, social theory, and corporate and manufacturing strategies. In order to justify the above analysis, the authors refer to the way in which the structuration theory of Anthony Giddens, that has been employed by Macintosh & Scapens, argues that management accounting systems are interpretive schemes, facilities and norms used by management to make plans, take action and control others in an organisation.

This paper details the research process, which comprises epistemology, theoretical perspective and methodology. It provides an overall research process that discusses the epistemology of objectivism and theoretical perspective of positivism in management accounting research. There are many influences in management accounting research among which is positivism, even though it is considered as being under the direction of the sciences rather than the art of management. This epistemological anomaly and the methods used in management accounting research are not a simple problem that can be removed by the wave of a qualitative research magic wand to ignore the reality of quantitative evaluations in the management accounting field.

In this paper, we analyse the current China urban and rural income disparity. Our analysis demonstrates that the Economic and Policy reforms instituted by the Chinese government over the past decade or so have had two primary aims: Firstly, to maintain political stability at all costs and secondly to transform China into a modern industrial state. To ensure political stability, it has eschewed the current Russian model for a unique Chinese model where state owned enterprises co-exist with market driven businesses. This all began in 1978, after two disastrous near revolutions where the hard-line Marxist-Socialists had to concede that all was not well for the future of China, in a modern world. Beginning with the rural sector, where the pool of greatest poverty existed and improving in that sector firstly, allowed the market-oriented to greatly improve their incomes, thus changing the disparities between urban and rural economics. The period of 1985 to 2005 was a period of almost exponential growth, and the raising of millions out of poverty was only part of the positive results, but the greatest social negative was that inequality became worse, as is found in most Capitalist societies. There seems to be an initial jump in the incomes of rural China to jump out of poverty, but the effects have slowed, and it is now up to government agencies to aid the remaining impoverished to escape the traps of poverty through education and relocation incentives for industry, domestic and foreign. This does not mean throwing money at the problem, it means preventing destitution, as destitution adds to crime and other anti-social events and greatly increases instability, the anti-thesis of current Chinese policy. Perhaps the question ought to be a rethink of agricultural policies, to generate corporate farming, as opposed to collective farming, all in order to reduce rural poverty and make rural businesses into a proper and profitable sector of employment