qualitative approach – Jurnal Pengurusan

Annual Reporting Practices: Human Capital Information by Malaysian Services Companies

sufizulkarnain01 — Sun, 09 Oct 2022 15:52:16 +0000

The importance of human capital reporting has increased in recent years. Stakeholders such as financial analysts and investors are calling for more transparency and fuelling interest in the value that employees bring into a company. To date, annual reports rarely provide quantitative data on human capital; the information provided is often general and of little value. This study examines the human capital disclosure practices of listed services companies in Malaysia. The study uses a qualitative approach of content analysis to analyze disclosure in the 2009 annual reports of companies. The findings reveal that human capital disclosure varies across industries. This study indicates that majority of firms (in trading and services, finance, and hotel industries) generally provide more information on the related attribute of “employees”. Among the three industries, the finance industry provides the highest frequency. However, firms in the technology industry disclose more information on attributes related to “training and development”. These findings indicate that the nature of work expectation leads to variance of disclosure on human capital attributes (HCA) among firms within the services industries. Technology firms disclose more information on training and development to indicate that these attributes will help their employees stay updated with new developments in the technology industry. This study also indicates that there is inconsistency in disclosing HCA among firms in the services industry. Firms in the finance, technology, and hotel industries disclose more information on “facilities and benefits provided” whereas firms in the trading and services industry disclose more on attributes related to “effort for human capital development”.

Unleashing the Competitive Advantage of Malaysian Private Housing Developers through Product Analysis

Nur_161 — Sat, 08 Oct 2022 18:58:08 +0000

Malaysian housing developers produce a range of products that has the characteristics of being large, expensive and durable. Nonetheless, the protracted development process exposes the developer to a high level of risk. Previous product development studies had focused on the technical elements of development rather than managerial aspects. This paper examines the contribution of product characteristics to the competitive advantage of Malaysian private housing developers. Using semi-structured snowball interviews, this qualitative study aims to elucidate upon the success factors of private housing developers. Ten successful housing developers were chosen for this research. The findings suggest that successful project management coupled with a product selling price that reflects the location, quality and innovativeness of the product, count toward the developer’s reputation and branding. This paper expands the academic housing development literature by providing specific and in-depth information on housing developer products in Malaysia.

Konflik dalam Proses Penilaian Prestasi dalam Organisasi

sufizulkarnain01 — Sat, 08 Oct 2022 17:27:33 +0000

This study is conducted to explore the existence of conflict during performance appraisal process and its impact on employee’s performance in organisation. The performance appraisal process is important in organization in assessing the performance of employees and conflict is inevitable during the management of this process. However, there is lack of research being conducted in exploring conflict during the performance appraisal process specifically in Malaysia. Therefore, this study will explore on the process of managing performance appraisal and how it affects employee’s performance. The study was conducted using qualitative approach which involves face-to-face interviews with 15 participants which consists of the top managements and executives from two organisations. The respondents were involved in the process of performance appraisal in their organisations in Malaysia. The findings show that there exists conflict in the performance appraisal process and the effect that it has on the employee involved two aspects – emotion and motivation.