Management
Mohammed Riaz Azam; Shireen Nisha; Jafreen Khan
Abstract
The purpose of this study is to highlight and call for more research into whether higher education institutions (HEIs) senior management teams are positioned as empowered leaders of change to coercively as well as persuasively implement an alternative online teaching and learning platform, disrupting ...
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The purpose of this study is to highlight and call for more research into whether higher education institutions (HEIs) senior management teams are positioned as empowered leaders of change to coercively as well as persuasively implement an alternative online teaching and learning platform, disrupting existing institutions for the benefit of its major stakeholder, students amidst COVID-19. This study used a qualitative meta-analysis method to combine previous qualitative studies to develop deeper meaning through an interpretive process, signalling that more research in this area is required. We argue that the senior management teams in HEIs are influential actors and change agents and have the potential to significantly contribute to institutional work. In addition, we discovered that institutional entrepreneurship has limited research in the study of HEIs and depicts the opportunity to explore the concept of agency and institutional work in the context of HEIs. This study makes a good impression and emphasises the need for future research, particularly on senior management teams at HEIs, to reflect their institutional work in the formation of institutional changes witnessed in the HEIs' virtual classroom platform.
Shivneil Raj; Mohammed Riaz Azam
Volume 7, Issue 6 , June 2020, , Pages 363-369
Abstract
An uncollected tax is a debt to the state. In Fiji, individuals’ pay income tax if they earn more than FJD$30,000 under the Income Tax Act 2015 (ITA). Thus, the purpose of this paper is to critically evaluate the stand of debt forgiveness by the lender to the borrower in the Fiji Income Tax Act ...
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An uncollected tax is a debt to the state. In Fiji, individuals’ pay income tax if they earn more than FJD$30,000 under the Income Tax Act 2015 (ITA). Thus, the purpose of this paper is to critically evaluate the stand of debt forgiveness by the lender to the borrower in the Fiji Income Tax Act 2015. Furthermore, the paper has discussed the Islamic viewpoint of debt that is forgiven. The findings indicated that Fiji looks upon the forgiven debts as income in the hand of the borrower and thus is taxed whereas the Islamic view is that such taxes should not be imposed taking into account the verse of the Quran (2:280).
Mohammed Riaz Azam; Jai Ritnesh Chandra (Late)
Volume 6, Issue 1 , January 2019, , Pages 88-98
Abstract
The emerging economies differ significantly in terms of the size, structure, capabilities of the accounting institutes and regulatory bodies. The difference in the organizational culture in the emerging economies to that of a developed economy raises several concerns about the application of the principle ...
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The emerging economies differ significantly in terms of the size, structure, capabilities of the accounting institutes and regulatory bodies. The difference in the organizational culture in the emerging economies to that of a developed economy raises several concerns about the application of the principle - based accounting standards fostered by International Accounting Standards Board (IASB). Culturally, the professional accountants in Fiji prefer to adhere to rule as opposed to principle - based standards that requires exercise of significant judgment. Thus, the purpose of this paper is to elaborate on the strength and weaknesses of the rule and principle - based accounting standards and will specifically focus on the applicability of each type of the standards in the context of a less developed country – Fiji.
Mohammed Riaz Azam
Volume 5, Issue 1 , January 2018, , Pages 54-65
Abstract
Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals. However, individuals find a way to commit fraud by analyzing the organization’s internal and external environment. Thus, this ...
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Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals. However, individuals find a way to commit fraud by analyzing the organization’s internal and external environment. Thus, this research paper applied document analysis methodology. The objective of the research was to find out why people commit fraud. In doing so, five Fiji Court cases were analysed using the “Fraud Triangle”, “Fraud Diamond” and the “Power” Theories. Furthermore, existing literature was referred to present the facts in a logical format. The findings indicated that potential perpetrators were influenced to be involved in the fraudulent scheme as a result of power that was exercised on them by other individuals. Moreover, the findings reconfirms the literature on fraud practices by individuals are due to perceived pressure, perceived opportunity and some way to rationalize their fraudulent act as acceptable.
