Browsing by Author "Othman R"

Now showing 1 - 2 of 2
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    Dialogic Approach to Teaching and Learning Environmental Management Accounting (EMA) in Tertiary Education
    (Taylor and Francis Group, 2023-11-20) Raja-Adzrin R-A; Othman R; Othman N; Mohd-Tahir HHB; Amiruddin-Othman AM
    This study focuses on an environmental management accounting (EMA) course and explores how a pedagogical project, incorporating dialogic environmental and sustainability elements, transforms students' perspectives and educational experiences. The findings support the shift towards a dialogic approach to enhance the educational experiences of tertiary accounting students, encouraging them to think creatively and critically and to aspire to become engaged citizens. Students' experiences with the dialogic approach were generally positive, with noticeable development of soft skills. They also expressed their aspirations as to what the future of accounting education should look like, including the structure, content, and delivery. However, both educators and some students reported a loss of control compared to the previously favoured monologic approach to teaching and learning. Lessons learned from this study highlight the potential of pedagogical interventions to improve teaching and learning outcomes, fostering a cycle of mutual learning that generates actions based on dialogical encounters.
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    Stock market reactions to US Consumer Product Safety Commission enforcement actions
    (John Wiley and Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand., 2023-09-13) Ameer R; Othman R
    This study examines stock market reaction to violations of product safety regulations and firm product responsibilities in the post-enforcement period. Our event study results show that market reaction was negative to failures by firms to report product defects in a timely way. Our results also show that the stock market reaction varies depending on the type of violations, and whether there are single or multiple violations. Firms spend more on research and development and advertising in the post-enforcement period, in addition to investing in their compliance programmes which have a significant positive impact on product responsibility stewardship. Our empirical results show that the stock market reacts negatively to recall volume and refund remediation strategy. The stock market reaction is negative to social media communication about product recalls initiated by manufacturers. However, this negative effect appears to be counteracted by the positive corporate social responsibility (CSR) reputation effect of the manufacturers. Our findings imply that US manufacturing firms dealing with product recalls must be sensitive to how consumers and investors interpret the communication.