Corporate governance and shareholders' confidence in cooperatives: a systematic literature review

Background

The confidence of Bottom 40 (B40) shareholders is crucial for cooperative's sustenance within wider corporate governance. An in-depth study on cooperatives is needed, as they play a crucial role in the Malaysian economic system and contribute greatly to the country's social development. However, in the current landscape, confidence among shareholders is at stake. This study aims to identify the research gap into corporate governance for cooperativess in relation to B40 shareholder confidence, as well as identify current study challenges and develop a conceptual framework for future research.

Methods

We conducted a systematic literature review, with the use of agency theory to assess shareholders' confidence. Emerald, ProQuest, InderScience, Scopus and Science Direct were the online databases used in this study to search five keyword phrases: corporate governance, confidence, cooperative, agency theory and Bottom 40% (B40) household. Tranfield's five stages were used to conduct the systematic review.

Results

Only 5 of the 324 studies assess shareholders' confidence in cooperatives, as well as one paper on B40 and two papers on agency theory. Our review presents three major findings. First, research in the context of B40 shareholder's confidence in cooperatives is scarce. Second, the challenges related to shareholders' confidence in B40 are major issues in the context. Third, research on agency theory in the context of shareholders' confidence within cooperatives and corporate governance is still scant.

Conclusions

This review urges the research community to conduct more studies based on the highlighted research gaps.

Enterprise resource planning implementation within science and technology park (STP) organisations: an avenue for future research. A systematic review

Background: Enterprise resource planning (ERP) is critical to enhancing the ability to control commercial activities and results in a competitive advantage when combined with an organisation's existing competitive advantages. However, our practise review reveals that end users resist ERP implementation because the resulting changes will alter the current status quo. The implementation of an ERP system in an organisation is complex as it affects multiple areas of the business. Resistance to change is cited as a factor of ERP failure. Methods: In this study, we conducted a systematic literature review using Transfield's five stages and established a conceptual framework for ERP system implementation in science and technology parks (STPs). Articles collected from Emerald, Science Direct, ProQuest and Scopus databases between 1 st June 2021 and 15 th June 2021. Two authors were assigned to check the suitability of the articles in order to avoid risk of bias. Articles were analysed based on components of a research paper and the data was tabulated using MS Excel. Results: Only eight papers (0.011% of all the papers) appeared when we searched for papers related to ERP with a focus on post ERP Implementation, end-user behaviours, organisational performance, and the accelerated SAP (system application and product) methodology. We found that there are hardly any articles on ERP post implementations in STP context particularly based on the evaluation part of accelerated SAP.   Conclusions: Results indicate the lack of studies in this field, particularly those addressing issues related to STP. This study attempted to broaden the understanding of the ERP's effectiveness, particularly in terms of an organisation's operational performance.

Digital taxation to promote frugal innovation in institutions of higher learning: a three-decade systematic literature review

Background: In the era of the Fourth Industrial Revolution (IR 4.0), digital taxation emerged as a tool for accelerating the economic growth of a nation. While Industry 4.0 focuses on enabling real-time decision-making with sophisticated technology to enhance productivity, digital taxation can serve as an important tool for improving business sustainability. Institutions of higher learning (IHL), which aim to design an IR 4.0 educational ecosystem, can embrace digital taxation, as they face various challenges with different resources. The literature indicates that frugal innovation through digital taxation in institutions of higher learning, can solve emerging resource challenges.

Method: We present a systematic review of studies on digital taxation to promote frugal innovation published in the past three decades (1991 to 2021). We obtained a total of 21 papers from a ‘digital taxation’ keyword search, 10 of which were related to digital taxation. However, the 10 papers were not related to frugal innovation.

Result: We present two major findings. Firstly, research on digital taxation for frugal innovation is scant. Secondly, challenges exist in digital taxation implementation, which requires further attention.

Conclusion: We conclude this review with a recommendation for the conceptual framework, to highlight potential research warranting the attention of the research community.

Data analytics competency and religiosity influence on external auditors’ performance in Malaysia

Background - Data analytics can support the external auditors’ judgements. However, little is known about the external auditors’ data analytics competency. Likewise, role of religiosity in enhancing the external auditors’ performance is also inadequately investigated. This study examined: 1) the effects of data analytics competency on the external auditors’ performance, and 2) the moderating effects of religiosity on data analytics competency and external auditors’ performance relationship.

Methods – Survey was conducted on 201 external auditors. Data analytics competency dimensions, namely, personal capabilities, professional expertise, technical skills, technologies and tools expertise were examined. Religiosity was measured by level and dimension (faith, virtue and optional).

Results – Data analytics competency (personal capabilities) has a significant positive effect on the Muslim external auditors’ performance, whereas data analytics competency (technologies and tools expertise) has a significant positive affect on the non-Muslim external auditors’ performance. Level of religiosity has significant moderating effect on the relationship between data analytics competency (technologies and tools expertise) and Muslim external auditors’ performance. Nonetheless, level of religiosity does not moderate the relationship between data analytics competency and the performance of non-Muslim external auditors. Religiosity (virtue) has significant moderating effect on the relationship between data analytics competency (personal capabilities) and Muslim external auditors’ performance. Meanwhile, religiosity (faith) has a significant moderating effect on the relationship between data analytics competency (technologies and tools expertise) and non-Muslim external auditors’ performance.

Conclusion – This study demonstrates that data analytics competency and religiosity can influence the external auditors’ performance.

Synchronous online learning during movement control order in higher education institutions: a systematic review

Background: Higher education institutions (HEI) are not spared from the coronavirus disease 2019 (COVID-19) pandemic. The closure of campuses because of the movement control order (MCO) to mitigate the spread of the COVID-19 has forced HEIs to adopt online learning, especially synchronous online learning (SOL). Although teaching and learning can be continued via SOL, retaining students' interest and sustaining their engagement have not been sufficiently explored. This study presents a systematic review of the research pertaining to SOL associated with students' interest and engagement in HEIs during the MCO environment. Methods: Five major online databases, i.e., EBSCOhost, Science Direct, Emerald, Scopus and Springer were searched to collect relevant papers published between 1st January 2010 to 15th June 2021 including conference proceedings, peer-reviewed papers and dissertations. Papers written in the English language, based in full-fledged universities, and with these five keywords: (i) synchronous online learning, (ii) engagement, (iii) interest, (iv) MCO/Covid-19 and (v) HEI, were included. Papers focussing on synchronous and asynchronous online learning in schools and colleges were excluded. Each paper was reviewed by two reviewers in order to confirm the eligibility based on the inclusion and exclusion criteria. Results: We found 31 papers of which six papers were related to SOL, engagement and interest in HEIs in the MCO environment. Our review presents three major findings: (i) limited research has been conducted on SOL associated with students' engagement and interest, (ii) studies related to the context of HEIs in the MCO environment are limited, and (iii) the understanding of the new phenomena through qualitative research is insufficient. We highlight the SOL alignment with students' engagement, interest, style preference, learner interaction effectiveness, behavior and academic performance. Conclusions: We believe that the findings of this study are timely and require attention from the research community.

Synchronous online learning during movement control order in higher education institutions: a systematic review

Background: Higher education institutions (HEI) are not spared from the coronavirus disease 2019 (COVID-19) pandemic. The closure of campuses because of the movement control order (MCO) to mitigate the spread of the COVID-19 has forced HEIs to adopt online learning, especially synchronous online learning (SOL). Although teaching and learning can be continued via SOL, retaining students' interest and sustaining their engagement have not been sufficiently explored. This study presents a systematic review of the research pertaining to SOL associated with students' interest and engagement in HEIs during the MCO environment. Methods: Five major online databases, i.e., EBSCOhost, Science Direct, Emerald, Scopus and Springer were searched to collect relevant papers published between 1st January 2010 to 15th June 2021 including conference proceedings, peer-reviewed papers and dissertations. Papers written in the English language, based in full-fledged universities, and with these five keywords: (i) synchronous online learning, (ii) engagement, (iii) interest, (iv) MCO/Covid-19 and (v) HEI, were included. Papers focussing on synchronous and asynchronous online learning in schools and colleges were excluded. Each paper was reviewed by two reviewers in order to confirm the eligibility based on the inclusion and exclusion criteria. Results: We found 31 papers of which six papers were related to SOL, engagement and interest in HEIs in the MCO environment. Our review presents three major findings: (i) limited research has been conducted on SOL associated with students' engagement and interest, (ii) studies related to the context of HEIs in the MCO environment are limited, and (iii) the understanding of the new phenomena through qualitative research is insufficient. We highlight the SOL alignment with students' engagement, interest, style preference, learner interaction effectiveness, behavior and academic performance. Conclusions: We believe that the findings of this study are timely and require attention from the research community.