Language and literature teachers are entrusted with a huge responsibility of developing language ... more Language and literature teachers are entrusted with a huge responsibility of developing language and communication skills among their students. For maximum input, the best teaching approach is the learner-centred teaching approach. However, the potential to explore the learner-centred teaching approach is rather challenging in our Malaysian classrooms. The nature of our students with attributes such as limited language proficiency, lack of confidence, negative attitude and motivation, etc. towards learning English language and literature and the culturally oriented norm with a long tradition of unconditional obedience to the authority hinder the learner-centred teaching approach. Because of these circumstances, the move to make students to become independent learners is somehow hampered. Ideally, it is best to employ the learner-centred teaching approach in the classrooms. But the culture inherent in us and the nature of our students only permit us to use the teacher-centred teaching approach or a mixture of both learnercentred and teacher-centred approaches when necessary. Thus, a complete departure from the traditional teacher-centred and text-book driven teaching, to that of a learner-centred teaching to create independent learners do not seem encouraging in our second language setting.
This study sought to investigate the perceptions of accounting academicians toward the issue of I... more This study sought to investigate the perceptions of accounting academicians toward the issue of Information Technology (IT) integration into the accounting curriculum in the specific context of Malaysian Higher Learning Institutions. Data from 76 accounting academicians was collected using a mail questionnaire. The results indicated that most accounting academicians are satisfied with the hardware facilities, support and appreciation received from their head of department and colleagues. Many of them recognized the importance of IT knowledge and skills in enhancing the future of the accounting profession. However, they also showed their dissatisfaction on several technical aspects such as adequacy of application software, network services, technical supports, and allocation of IT-related training. Furthermore, whilst a majority of accounting academicians felt that IT should be integrated into all major areas of accounting, many of them felt that the extent of IT knowledge and skills...
ABSTRACT We examine the association between remuneration committee and ownership structures on pa... more ABSTRACT We examine the association between remuneration committee and ownership structures on pay-for-performance. We find that appropriately structured remuneration committee and institutional shareholders enhance the pay-for-performance elasticity which lends credence to their monitoring role. We also find that pay-for-performance relationship is weaker at high level of managerial ownership, consistent with agency theory prediction. However, we also show that among pay-without-performance firms, executives earn higher pay as managerial ownership increases, which suggests that rent extraction through overcompensation is likely, in tandem with managerial power theory. The evidence shows that both the principal-agent and managerial power views are relevant in explaining executive pay in Malaysia.
This study investigates the extent of Malaysian directors remuneration disclosure in the annual r... more This study investigates the extent of Malaysian directors remuneration disclosure in the annual reports based on individual pay for each director, band of pay, linkage to performance, and components of pay. The annual reports of 376 companies listed on Bursa Malaysia are randomly selected and analysed. The results reveal that most of the sampled firms communicate information about the directors pay in bands of RM50,000, together with the narration of linkages between the directors pay and performance in their annual reports. However, not many companies disclose information about individual directors pay, or separately disclose the salary and bonus components.
Corporate governance over the years has become an issue of global concern due to the 2008 economi... more Corporate governance over the years has become an issue of global concern due to the 2008 economic crisis and several financial scandals and corporate failures. This has drawn the attention of policy makers, researchers, investors and regulatory institutions. Moreover, the most significant mechanism of corporate governance is board of directors. Therefore, the purpose of this paper is to review previous studies that examine the relationship between board attributes and firm performance, and to identify possible literature gaps. For the purpose of this review, related materials were being gathered from Emerald management e-Journals and Research Gate database. The paper synthesizes empirical findings on the relationship between selected dimensions of board attributes and firm performance. The
Language and literature teachers are entrusted with a huge responsibility of developing language ... more Language and literature teachers are entrusted with a huge responsibility of developing language and communication skills among their students. For maximum input, the best teaching approach is the learner-centred teaching approach. However, the potential to explore the learner-centred teaching approach is rather challenging in our Malaysian classrooms. The nature of our students with attributes such as limited language proficiency, lack of confidence, negative attitude and motivation, etc. towards learning English language and literature and the culturally oriented norm with a long tradition of unconditional obedience to the authority hinder the learner-centred teaching approach. Because of these circumstances, the move to make students to become independent learners is somehow hampered. Ideally, it is best to employ the learner-centred teaching approach in the classrooms. But the culture inherent in us and the nature of our students only permit us to use the teacher-centred teaching approach or a mixture of both learnercentred and teacher-centred approaches when necessary. Thus, a complete departure from the traditional teacher-centred and text-book driven teaching, to that of a learner-centred teaching to create independent learners do not seem encouraging in our second language setting.
This study sought to investigate the perceptions of accounting academicians toward the issue of I... more This study sought to investigate the perceptions of accounting academicians toward the issue of Information Technology (IT) integration into the accounting curriculum in the specific context of Malaysian Higher Learning Institutions. Data from 76 accounting academicians was collected using a mail questionnaire. The results indicated that most accounting academicians are satisfied with the hardware facilities, support and appreciation received from their head of department and colleagues. Many of them recognized the importance of IT knowledge and skills in enhancing the future of the accounting profession. However, they also showed their dissatisfaction on several technical aspects such as adequacy of application software, network services, technical supports, and allocation of IT-related training. Furthermore, whilst a majority of accounting academicians felt that IT should be integrated into all major areas of accounting, many of them felt that the extent of IT knowledge and skills...
ABSTRACT We examine the association between remuneration committee and ownership structures on pa... more ABSTRACT We examine the association between remuneration committee and ownership structures on pay-for-performance. We find that appropriately structured remuneration committee and institutional shareholders enhance the pay-for-performance elasticity which lends credence to their monitoring role. We also find that pay-for-performance relationship is weaker at high level of managerial ownership, consistent with agency theory prediction. However, we also show that among pay-without-performance firms, executives earn higher pay as managerial ownership increases, which suggests that rent extraction through overcompensation is likely, in tandem with managerial power theory. The evidence shows that both the principal-agent and managerial power views are relevant in explaining executive pay in Malaysia.
This study investigates the extent of Malaysian directors remuneration disclosure in the annual r... more This study investigates the extent of Malaysian directors remuneration disclosure in the annual reports based on individual pay for each director, band of pay, linkage to performance, and components of pay. The annual reports of 376 companies listed on Bursa Malaysia are randomly selected and analysed. The results reveal that most of the sampled firms communicate information about the directors pay in bands of RM50,000, together with the narration of linkages between the directors pay and performance in their annual reports. However, not many companies disclose information about individual directors pay, or separately disclose the salary and bonus components.
Corporate governance over the years has become an issue of global concern due to the 2008 economi... more Corporate governance over the years has become an issue of global concern due to the 2008 economic crisis and several financial scandals and corporate failures. This has drawn the attention of policy makers, researchers, investors and regulatory institutions. Moreover, the most significant mechanism of corporate governance is board of directors. Therefore, the purpose of this paper is to review previous studies that examine the relationship between board attributes and firm performance, and to identify possible literature gaps. For the purpose of this review, related materials were being gathered from Emerald management e-Journals and Research Gate database. The paper synthesizes empirical findings on the relationship between selected dimensions of board attributes and firm performance. The
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Papers by Basariah Salim