BUKU ABSTRAK - Universiti Putra Malaysia

Market-orientation and Islamic Business Practices in Malaysia
Keywords: Multinational enterprise, culture, retail, Islam
Dr. Raja Nerina Raja Yusof
Faculty of Economics and Management, University Putra Malaysia,
43400 UPM Serdang, Selangor, Malaysia.
+603-8946 7659; nerina@econ.upm.edu.my
Understanding IT Skills Development in Accounting Degree Programme: A Core
Phenomenon
Dr. Rosmila Senik
Martin Broad
Faculty of Economics and Management, University Putra Malaysia,
43400 UPM Serdang, Selangor, Malaysia.
+603-8946 7762; rosmila@econ.upm.edu.my
Keywords: Accounting education, information technology skill, grounded theory, teacher private theory
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Social Sciences
This study examines the moderating effects of Islamic business practices (IBPs) on the corporate culture of
foreign retail multinational enterprises (MNEs) in Malaysia. Specifically, this study focuses on the halal (permitted)
and haram (forbidden) practices in Islamic consumption that have a significant impact on food retailing, while
corporate culture in this context focuses on the market-oriented aspect of the retail subsidiaries’ organisational
culture. This study utilises David Ralston’s convergence-divergence-crossvergence (CDC) framework to examine
possibilities that may emerge relating to the impact of IBP on the retail MNE subsidiary’s organizational culture.
The study obtains data on the three foreign hypermarket companies operating in Malaysia, from interviews with
Carrefour and Tesco stores supplemented by archival research and observations on these two as well as GCH
Retail (which operates Giant stores). Results indicated that Carrefour Malaysia has portrayed characteristics
that match the ‘crossvergence’ subsidiary culture, whereby a fusion culture has emerged in the subsidiary as a
result of the influence of IBPs on its parent’s (MNE) corporate culture. In the case of Tesco Malaysia and Giant
Malaysia, findings have revealed characteristics which match the ‘divergence’ subsidiary culture, since both firms
did their parts in adapting sufficiently to the halal and haram basic practices in Malaysia, but they did not indicate
additional efforts in implementing or applying more than what was required.
This research explores the process of IT skills development on an accounting degree course in a UK
university using a grounded theory methodology. Data was collected using multiple qualitative approaches,
including interviews, focus groups, observations and document reviews, focusing respondents in one traditional
university in the UK and involving one Big Four accounting firm. For a more rigorous comparative analysis,
data sources were extended to education and engineering programmes. However, the main focus was on the
accounting programme, with information from the other programmes considered when relevant. Using grounded
theory procedures (Strauss and Corbin, 1998), the research aims to generate substantive new theory on the
phenomena, specifically on conception-driven IT skills development. The substantive theory proposes that IT
skills development in teaching is driven by the perceptions of educators on issues primarily related to them
(educators), institutional values, responsibilities for skills development, support, learning, technology and
students. It is suggested that educators with a positive private theory, particularly on educator-related issues, have
demonstrated effort in IT skills development for students through integrating it into their teaching practice.