Che Zuriana Muhammad Jamil

• Doctor of Philosophy (Accounting)
• Professor (Associate) at Universiti Utara Malaysia Sintok

The surge in electronic waste (e-waste) amid the era of digitalization has become a pressing concern. Hence, this research aims to delve into e-waste management practices within business organizations, as well as the factors influencing these practices. Additionally, the study examines whether the implementation of an eco-efficiency strategy signif...

The importance of performance measurement and control system (PMCS) in enhancing the firm profitability and sustainability has certainly been admitted by many, but findings on its effectiveness have been inconclusive with certain dysfunctional behaviours (DB) like budgetary slack, information or measures manipulation, or gaming, have been reported....

In contemporary business practice, sustainability has emerged as a focal point for understanding value creation. This study examines how leader attention influences sustainability performance. Specifically, it investigates two dimensions of leader attention: search intensity, which pertains to the depth and thoroughness of exploration, and search s...

The objective of this study is to conduct a comprehensive examination of the levers of control framework, specifically the belief control system, diagnostic control system, boundary control system, and interactive control system, and their role in facilitating the implementation of environmental strategies within organizations. The aim is to develo...

The digitalisation era has demonstrated the environmental threat resulting from poor e-waste management. Therefore, this study aims to examine if institutional pressure and organisational factors can be used as determinants of good e-waste management practice. A questionnaire was distributed to the telecommunication and technology industries listed...

The objective of green tax law is to promote green growth among companies, people and communities as well as environmental preservation. The Malaysian green tax law, however, is more concerned with tax incentives than with tax penalties. Evidence showed most companies in Malaysia are not even aware of the incentive-based tax and thus, do not includ...

The purpose of this study is to review the benefits of management control system on the organization and how they can control their employees and resources to achieve their goals. This paper used a meta-analysis and considered the previous literature to evaluate the works of MCS. The study concluded that the MCS provide a lot of benefits to the org...

Malaysian government has been proactive in pursuing green growth for sustainability and resilience. The attention is now shifted to e-waste due to the surge in demand for electric and electronic devices, especially after the pandemic Covid-19 hit. Focusing on Malaysian publicly listed technology and telecommunication companies, this study aims to i...

Purpose This study aims to explore the determinants of environmental knowledge sharing behaviour among accounting educators through the lens of an extended theory of planned behaviour (TPB). Design/methodology/approach A total of 95 accounting educators responded to a questionnaire survey. The data comprising information on attitude, subjective no...

Environmental performance is a set of measures that describe an organization's success in reducing and minimising its environmental impact. It is among the factors that reflect the organization's corporate social effectiveness in terms of environmental processes, programs, and policies. The objectives of the current study are to investigate the rel...

Globally, the awareness of environmental sustainability is gaining prominence, and one of the critical issues discussed in this area is waste management. With the advent of the digitalisation age, where information may be retrieved with a finger point, the use of electric and electronic appliances has been increasing exponentially. The appliances c...

Business sectors face the advent of digitalisation, bringing attention to e-waste, or waste generated from obsolete electrical and electronic appliances. In addressing this issue, the study intends to examine e-waste disclosure by Bursa Malaysia listed firms. Specifically, this study investigates the extent and quality of e-waste disclosure, observ...

Climate change, natural resource depletion, and pollution have a major impact on the environment, social and economy for current and future generations. Green tax policy is designed not only to preserve the environment but also to motivate green growth activities among companies, individuals, and communities. However, the green tax policy in Malays...

The paper aims to examine if sustainability engagement by business firms is able to attract investments from Shariah-compliant mutual funds. This study believes that the influence of Islam through the principles of tawhid (faith), khalifah (vicegerency) and ukhuwwah (brotherhood) may lead Shariahcompliant mutual funds to consider firms with good su...

This paper reviews the relationship between proactive environmental strategy and environmental performance from the resource-based perspective by providing the recent findings on this relationship. The benefits and meaning of proactive environmental strategy and environmental performance are discussed in this article. We find that the resource-base...

An eco-control system is the integration of a management control system and environmental strategy to ensure that organizations can control their environmental strategy, which concerns environmental issues. The importance of an eco-control system has long been recognized by academics as significant for organizations to deal with environmental activ...

The awareness towards environmental conservation has gained its significance globally. In order to embed such awareness into the minds of future business leaders, environmental management accounting subjects have been embedded in the accounting curriculum in higher learning institutions. However, such awareness would be wasted if it is not being sp...

EMA is a new innovative concept and viewed as an extension of conventional management accounting. EMA is important not only for environmental management decisions, but for all types of routine management activities. Despite the importance of the EMA, the level of EMA practice is still weak within SME firms in many countries. This article aims to ex...

Previous studies indicate that mutual funds are profit-oriented transient investors. Therefore, investing in firms with good sustainability engagement is not a good idea for mutual funds as it is seen as cost incurring, hence reducing the profit. However, this study believes that such investment preference is different for the mutual funds which ar...

In recent years, the awareness of investing in firms that have good sustainability track record has gained traction, particularly among dedicated institutional investors. Previous studies justify that such investors, who have long-term investment behavior, put potential firms' sustainability agenda as priority in their investment decision. Therefor...

This paper examines the extent of environmental costs for Malaysian Small-Medium (SME) enterprises and the relationship of those costs with environmental performance and firm performance. A survey was administered to 350 Malaysian SMEs for manufacturing industry, which were derived from the directory of the Federation of Malaysian manufacturers (FM...

The vast amount of assets owned by institutional investors has significantly altered the ownership structure of organizations. The purpose of this study is to explore the share ownership by institutional investors among firms listed on Bursa Malaysia. The sample consists of 330 firms as listed in 2011, and the share ownership of institutional inves...

Investment philosophy that centers on environmental, social and governance issues has gained traction in recent years. The purpose of this study is to examine if sustainability reporting exerts different impact on the share ownership of dedicated and transient institutional investors in a developing market. Using Malaysian setting, a total of 285 f...

This study aims to explore the influence of human capital resources (i.e., top management support and employee empowerment) on environmental management practices in the hotel sector in Malaysia. A cross-sectional survey was carried out on the sample of 4-star and above hotels across the Peninsular Malaysia. In Malaysia, the hotel sector is the key...

Management control systems (MCS) are an important concept in management accounting. However, prior literature focuses on the MCS in large corporations, while very little research has been conducted on small medium enterprises (SME). The objective of this paper is to examine the relationship of MCS based on Simons’ levers of control framework and th...

The impact of sustainability reporting on ownership of institutional investors

This study investigates factors and barriers which influence the practice of environmental management accounting (hereafter known as EMA). The institutional theory is employed and data is collected via questionnaire. This study focuses on small medium enterprises (hereafter known as SMEs) specifically, Malaysian small medium manufacturing firms. Th...

This paper proposes the mediating influence of management control systems using performance measurement as a proxy in the relationship between corporate governance and performance of banks in an era of post banking crisis that called for a bailout reform. Since the performance measurement information is used to influence the behaviour of organizati...

The purpose of this study is to examine the availability, extent and quality of Sustainability Reporting (SR) by Malaysian firms subsequent to the mandatory disclosure. Based on an across-industry sample of 300 firms in 2011, the results indicate that despite the mandatory disclosure, 3% of the sampled firms failed to make such reporting. Furthermo...

The issue of dysfunctional behavior (DBE) in an organization has been discussed by many. For years, those who commit DBE have always been negatively regarded and frequently perceived as bad apples affecting the whole barrel. However, recently, a new stream of research has tried to look at the possibility that employees who act in dysfunctional mann...

Performance measurement system (PMS) is one of the main functions in management roles and reflects the strategic goals of firms. PMS particularly support the management control system (MCS) to manage increasing complexity. Traditionally, PMS models are more horizontal; process oriented and focuses on stakeholder needs. Therefore, it is interesting...

In most parts of the world, concern about the environment has become not only a significant public issue but also a crucial topic in academic research. Concern about environmental sustainability and climate change has increased dramatically in the past and is affecting the way consumers behave. This change has lead to a greater focus on green consu...

Corporate social responsibility (CSR) has a long history in both practices and research in advanced countries, mostly in Europe and the United States, However, in Malaysia, very few empirical studies are available on CSR practices. This study investigates and examines the development of CSR practice in Malaysian companies. The trend of CSR disclosu...

This paper advances previous research of sustainability disclosure by focusing on information disclosed in the companies‟ web site rather than through annual reports. Despite looking at the listed companies in general, this study attempts to consider the practice of disclosing sustainability information in the Malaysian Shari‟ah-Compliant listed co...