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Category: Accounting and Finance. The purpose of this paper is to examine the relation between executive perquisite consumption and indicators of corporate governance after the Securities and Exchange…. The purpose of this paper is to examine the impact of non-staggered voting for members of the board of directors on earnings quality and the value relevance of earnings….
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However, as argued by the researchers in this sociology research, the study on cultural and social background is needed in order to understand the organization's management.
This is in line with what has been found by Hofstede that organizations have cultures, even parts of organizations may possibly have different subcultures. Research ObjectivesSince there has been no far-reaching and organized study of these two managerial elements in Islamic religious settings during that time and due to the lack of research in accounting adopting grounded theory, the researchers conducted this study with two main objectives. The first is to give a valuable insight pertaining financial management and accounting in religious organizations generally and in Islamic organizations particularly.
The second is to present a model of how a grounded theory approach is undertaken in practice and subsequently promoting its use in similar and different studies. Looking at the objectives of the study, the researchers have lucidly explained the research gaps and supported them with extensive and updated literature.
Research DesignAs researchers want to study the management processes that are embedded in two Islamic organizations in Malaysia, qualitative research method is chosen to develop the study.
This suits the nature of the study since qualitative research does properly seek answers to questions by examining various social settings and individuals who inhabit these settings Berg, This research is a combination of two qualitative research designs i. Grounded theory as defined by Glasser and Strauss as the discovery of theory from data is used to study the accounting verstehen 2 of the two State Islamic Religious Council SRC in Malaysia.
The researchers have systematically undertaken three interrelated phase of procedures in the analysis namely, theoretical reflections, coding and theory generation. Each of the stage has been clearly explained in the methodology part. In the coding phase itself there are three stages undertaken using the grounded theory methodology, starting with the open coding, followed by axial coding and ended with selective coding. The coding process is vividly summarized in Table 1 where the 32 provisional categories open coding later were grouped into 11 substantive and theoretical categories axial coding.
The final procedure in selective coding process is illustrated in Figure 1 finally develops a theoretical framework of interrelated concepts. This proves that both authors have successfully shows the whole social process discovered in the research. The authors undertake interview, document exploration or documentary research, participant observation and literature reviews as data collection methods in order to ensure and further enhance the validity of the research.
Face-to-face interview gives advantages to the researchers in getting higher response rate and more accurate data Zainuddin, However, the interviewees' details in this study are concealed for the purpose of confidentiality. In terms of document exploration, annual reports, proposal papers, newspaper cuttings, minutes of meetings were collected and compiled to be analyzed.
On the other hand, observation as defined by Sarantakos as a data collection method that employs the sense of vision as its main source, was adopted to strengthen the reliability and validity of the data obtained from the earlier tools.
Finally, literature reviews of more than 60 sources comprising of journal articles and books were referred in order to develop a robust theoretical framework. Undeniably, the authors have excellently chosen the right methods to be adopted in this qualitative type of research which is in parallel with the objectives aimed.
The study also showed that important differences in accounting practices occur between organizations even within the same religious denomination. These differences are owing to the different accounting verstehen in each organization which surface from the differences in the complicated contexts of power and other cultural influences within which the organizations located.
In the conclusion part, the researchers have suggested a few research areas to be explored using the developed theoretical framework which is beneficial for future studies. ConclusionIn a nutshell, this study effectively contributes to the construction of a deep theoretical understanding, or grounded theory of the financial management and accounting practices in Islamic organizations.
Simultaneously, the researchers successfully provide a model of how a grounded theory is undertaken in practice. The study also fruitfully gives the understanding of Asian management, in the context of religious organizations in Malaysia, in particular financial management and accounting.
ReferencesAccounting Schools Online. Importance of Accounting and Financial Management. Qualitative Research Methods for the Social Sciences 6th ed.
Boston: Pearson International Edition. Glaser, B. Abdul Rahim, A. Wilson Eds. Edinburgh: Edinburgh University Press, pp. Related Papers. Accountability verstehen: A study of accounting in state religious councils in Malaysia.
By Abdul Rahim Abdul Rahman. By Siti Balqis Mohd Noor. By Dr Sheriff Muhammad Ibrahim. Download pdf. Remember me on this computer. Enter the email address you signed up with and we'll email you a reset link. Need an account? Click here to sign up.
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Besides, the integrated system is expected to provide a rapid analysis reporting in a timely maner (Gupta, ;. Shebab et al., ). The Effectiveness of the.
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