Nazimah Hussin

Universiti Teknologi Malaysia | UTM · Azman Hashim International Business School (AHIBS)

A review of the literature on intellectual capital development was conducted using systemic criteria for the inclusion of relevant studies. The concepts behind the ideas explored in the present study were discussed in respect to the subject matter. Examining the past state of the art in the intellectual capital sector for achieving high levels of i...

Abstract: A review of the literature on intellectual capital development was conducted using systemic criteria for the inclusion of relevant studies. The concepts behind the ideas explored in the present study were discussed in respect to the subject matter. Examining the past state of the art in the intellectual capital sector for achieving high l...

The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for stakeholders, investors, policy makers and competitiveness. H...

The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for stakeholders, investors, policy makers and competitiveness. H...

Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting is a practice that influences financial indicators by using accounting knowledge and rules that do...

Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting is a practice that influences financial indicators by using accounting knowledge and rules that do...

The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any manipulation in financial reporting, the practice of creative a...

The banking sector is reflected as an essential element in the structure of any economy that leads to the growth of financial capacity for various individuals, organizations, businesses, and countries worldwide. Accounting activities are shown in the financial reports of banks, while the relevant literature has found that creative accounting highly...

Research technique is a critical component of every study, and, therefore, determining the method of research is a crucial step in that process. This paper serves as an introduction to the design of an investigation method for the impacts of intellectual capital on dynamic innovation performance. It discussed the research paradigm from a wide conte...

The current economic trend worldwide is for an industrial economy based on tangible assets to convert into a non-tangible economy based on intellectual capital. Lately, a multidimensional view of intellectual capital and its implications on innovation performance have generated renewed research interests. Based on these facts, the relationship amon...

Over the years, several studies have been conducted to identify the impact of various intellectual capital components on the organizational performances. However, most of these works greatly replicated the applications and uses of different intellectual capital components (human, structural, relational, social) without addressing the shortcomings r...

There is a high tendency for conversion from a statistical economy based on measuring tangible assets into investigating non-tangible capital drive in the present economic status worldwide. The implications of intellectual capital on innovation performance have widely attracted attention among researchers in the global arena. The present study inve...

The research significance arose from the important impact of creative accounting (CA) concerns as it depicts a particularly significant issue in light of companies' use techniques. It stands to illustrate the outcome of the acts, in addition to the financial state, of which through the use of creative accounting achieves the short-term and long-ter...

Recent studies suggest a potential relationship between intellectual capital, dynamic capabilities and innovation performance in achieving a successful business. The contribution of dynamic capabilities to innovation performance remains unclear and at the center of the debate. Based on a systematic literature review, the purpose of this research is...

Purpose The environmental impact of excessive use of natural resources such as energy and water in the tourism industry has increased significantly. Thus, it is crucial to investigate the notion of frugality in this industry. Particularly, this study aims to examine the effect of green marketing strategies (eco-labelling and environmental advertisi...

Recently, studies suggest a potential relationship between corporate governance and creative accounting in presenting high quality of financial reporting practice. Accordingly, corporate governance contributes into the reduction for negative impacts of creative accounting remains unclear and at the centre of the debate. Relatively, the research ins...

Recent studies suggest a potential relationship between dynamic capability and innovation performance in achieving a successful business. The contribution of dynamic capabilities to innovation performance remains unclear and at the centre of the debate. Based on a systematic literature review, the purpose of this research is to explore how dynamic...

This study reviews the empirical literature of intellectual capital and firm performance. It increases the current understanding by classifying the previous studies within a taxonomy in order to highlight critical issues regarding the research topic. The current investigation aims to provide an up-to-the-minute literature review of intellectual cap...

The research significance arose from the strong impact of creative accounting (CA) concerns as it depicts a particularly significant issue in light of companies' use techniques. It stands to illustrate the outcome of the acts, in addition to the financial state, of which through the use of creative accounting achieves the short-term and long-term o...

This paper aims to evaluate and measure human capital in commercial banks based on different criteria using multi-decision-making techniques and rank the banks according to value (Quality of HC) to identify banks that need to develop human capital. Numerous studies have been conducted in term of intellectual capital and its effect on the firm's per...

The current investigation aims to provide an up-to-the-minute literature review of intellectual capital to; identify the major themes developed within this research stream; investigate the research directions and highlight the challenges, recommendation and derive insights to guide future research agendas for the benefit of researchers and intellec...

Purpose There is a growing need to conduct more studies to understand the green purchase behavior of cosmetics products because of its increasing trend in the emerging markets. Considering this, the study aims to shed some light on the factors that affect green purchase behavior of Malaysian consumers in the context of cosmetics product purchase. M...

Purpose In recent years, consumers are moving toward purchasing green cosmetics instead of chemical one. Plenty of cosmetics products are banned globally due to the usage of poisonous substances such as triphenyl phosphate and petroleum. As such, it is needed to shift the conventional purchase behavior to green purchase behavior (GPB) to reduce the...

E-banking gives customers a lot of satisfaction in terms of getting a better service quality; it also gives banks a competitive advantage over the other players in the sector. However, the security of e-banking has received attention due to the fraudulent behaviour of fraudsters; the absence of adequate e-banking security has kept many people away...

In this paper, the major aim is to investigate the heightened awareness regarding various electronic payment systems-related concepts in terms of their advantages, problems, and security issues. The payment processing system providers use software as a service (SaaS) model and with this model, they form a single payment channel to numerous payment...

Purpose The purpose of this paper is to investigate the factors that affect one’s attitude and intentions towards family takaful schemes, apart from evaluating the mediating role of perceived trust in the relationship between perceived religiosity and attitude towards family takaful. Most prior studies have considered religiosity as an individual’s...

Purpose The purpose of this paper is to examine the relationship between Islamic work ethic (IWE) and employees’ attitude and behaviour in term of perceived organisational justice, psychological ownership (PSY), and employees’ performance in the Islamic financial institutions in Malaysia. Design/methodology/approach This study used a sample of 301...

Purpose One challenge when launching new banking services is to overcome resistance to change so as to accelerate market acceptance. This is the case of Islamic credit card. In response, this study develops a conceptual framework that combines Innovation Diffusion Theory (IDT) and Theory of Reasoned Action (TRA) with religious obligation and custo...

Keywords: Takaful, Adoption, Attitude, Subjective Norm, Perceived Behavioural Control, Intention The aim of this paper is to review intention behaviour theories to identify relevant theoretical model for the intentions of adoption of family Takaful. In this paper different intention behaviour theories including Theory of Reasoned Action (TRA), Theo...

Keywords: Family Takaful, Adoption, Attitude, Subjective Norm, Perceived Behavioural Control, Decomposed Theory of Planned Behaviour The aim of this paper is to develop a theoretical framework on the basis of Decomposed Theory of Planned Behavior (DTPB). DTPB has been used in many disciplines to explain the intention behaviour relationship. However...

In order to enrich more pro-environmental behaviour among consumer, present paper aims to enlighten on the “greenwashing” issue. Such deceptive practice leads to lure consumers to believe they are offering environmental friendly product. As such, this is necessary to make consumers aware about the issue concerning “greenwashing”. Considering this,...

In order to enrich more pro-environmental behaviour among consumer, present paper aims to enlighten on the “greenwashing” issue. Such deceptive practice leads to lure consumers to believe they are offering environmental friendly product. As such, this is necessary to make consumers aware about the issue concerning “greenwashing”. Considering this,...

Takaful industry has experienced rapid growth and gained wider acceptance among Muslims and non-Muslims. The growth of takaful industry has contributed to economic development especially in the Islamic financial system. In general, this study discusses the perception of Muslim on family takaful scheme participation in Klang Valley, Malaysia. In par...

Higher education is a crucial platform for development of future talent. Graduates produced by universities must have comprehensive set of skills. The case teaching method has been acknowledged for its role in building participants’ generic skills including knowledge acquisition. However, much of the existing evidence on its effectiveness is limite...

Purpose Understanding the important patronage factors of Islamic credit card as a new e-commerce banking service is essential for bankers and users. Although some previous studies have focused on the factors that influence adoption of Islamic credit card, there are few empirical research studies that use a well-established adoption model that help...

Understanding the main determinants of Islamic credit card (ICC) adoption is important for banks and users. Grounded in Innovation Diffusion Theory, Theory of Reasoned Action, satisfaction, and social influence concepts, this study purposes and empirically tests an integrated model to explore which factors influence acceptance and use of ICC. To te...

This study aims to investigate the effect of materialism and religiosity on attitude as well as behavioral intention of counterfeit products purchase among Malaysian consumers. The study also sets out to examine the mediating effect of attitude towards counterfeit product purchase between ‘materialism and behavioral intention’ and between ‘religios...

In order to mark the new millennium, during the year 2000 the General Assembly of the United Nations adopted a set of fundamental values such as freedom, equality, solidarity, tolerance, respect for nature, and shared responsibility known as sustainable development value. These sustainable development values are translated into several key objectiv...

The present study sheds some light on the issue pertaining to the influence of religious faith on marketing communication strategy. More particularly, this study attempts to answer two research questions: (i) how Malaysian consumers perceive controversial product? And (ii) what is their perception, attitude and behavioral feelings towards advertise...

Purpose – This study aims to identify the main influential factors of Islamic banking services adoption in Malaysia. Islamic banking as a new banking method represents its multiple services around the world. Different groups of bank customers use these services in their daily financing and banking activities. However, the usage and adoption rate of...

However the potential linkage between stock market development, banks and economic growth has led much discussion among experts but a few numbers of researchers has been carried out in this area. The focus of this study is to identify relationship between stock market development, improving banking structure and the economic growth in Malaysia. Dat...