Purpose – Research has found that the implementation of learning‐based systems development is a complex issue since it requires the input of employees at all levels of an organization. Successful implementation is a challenge for organizations as the basic training and education offered by...

Diffusing tacit knowledge, a transparent and subjective form of knowledge, needs an individual’s ability to externalize and sharing of this knowledge. This paper proposes a framework for the diffusion of tacit knowledge by using the concept of meta‐abilities. The argument of this research is...

Purpose – The purpose of this paper is to investigate whether the voluntary financial and environmental disclosures through the internet can be explained by the same determinants as in conventional reporting. Specifically, this paper examines the relationship between the extent of financial...

In Malaysia, a growing catalogue of organisational failures and mismanagement in both the public and private sectors highlights the need for effective internal audit. Interviews conducted with internal auditors working in State and Local Governmental Bodies (SLoGBs) located in Peninsular...

The rapid growth of internet technology has made it possible for companies to directly and instantly disclose their financial and non-financial information to fulfil user needs worldwide. The purpose of this paper is to examine whether there is any association between the extent of internet...