Readiness to implement revenue diversification strategies by Malaysian public universities

Readiness to implement revenue diversification strategies by Malaysian public universities

The objective of this paper is to investigate the factors affecting the readiness (in terms of change commitment and change efficacy) of the public universities in Malaysia to implement revenue diversification strategies. Based on the Weiner’s (2009) theory of organisational readiness for change, th...

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Main Authors: Ismail, Suhaiza, Nik Ahmad, Nik Nazli, Siraj, Siti Alawiah
Format: Article
Language:English
Published: Accounting Research Institute (ARI), UiTM Shah Alam 2019
Subjects:
HJ2240 Revenue. Taxation
L Education (General)
Online Access:http://irep.iium.edu.my/78456/
http://irep.iium.edu.my/78456/
http://irep.iium.edu.my/78456/
http://irep.iium.edu.my/78456/1/78456_Readiness%20to%20Implement%20Revenue.pdf
id iium-78456
recordtype eprints
spelling iium-784562020-02-17T02:44:34Z http://irep.iium.edu.my/78456/ Readiness to implement revenue diversification strategies by Malaysian public universities Ismail, Suhaiza Nik Ahmad, Nik Nazli Siraj, Siti Alawiah HJ2240 Revenue. Taxation L Education (General) The objective of this paper is to investigate the factors affecting the readiness (in terms of change commitment and change efficacy) of the public universities in Malaysia to implement revenue diversification strategies. Based on the Weiner’s (2009) theory of organisational readiness for change, this study uses a questionnaire survey of senior administrators of public universities in Malaysia. A total of 69 completed questionnaires were received. Multiple regression and correlation were used to examine the factors affecting readiness to implement revenue diversification strategies. The results reveal that change valence positively influences change commitment and change efficacy. In addition, task knowledge and resource availability have significant positive impact on change efficacy and change commitment respectively. This is among the first studies to provide empirical evidence of factors influencing the readiness of universities to adopt revenue diversification strategies to attain financial sustainability, using the theory of organisational readiness for change. Accounting Research Institute (ARI), UiTM Shah Alam 2019 Article PeerReviewed application/pdf en http://irep.iium.edu.my/78456/1/78456_Readiness%20to%20Implement%20Revenue.pdf Ismail, Suhaiza and Nik Ahmad, Nik Nazli and Siraj, Siti Alawiah (2019) Readiness to implement revenue diversification strategies by Malaysian public universities. Management & Accounting Review, 18 (3). pp. 69-94. ISSN 2550-1895 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/891 http://dx.doi.org/10.24191/mar.v18i3.891.
repository_type Digital Repository
institution_category Local University
institution International Islamic University Malaysia
building IIUM Repository
collection Online Access
language English
topic HJ2240 Revenue. Taxation
L Education (General)
spellingShingle HJ2240 Revenue. Taxation
L Education (General)
Ismail, Suhaiza
Nik Ahmad, Nik Nazli
Siraj, Siti Alawiah
Readiness to implement revenue diversification strategies by Malaysian public universities
description The objective of this paper is to investigate the factors affecting the readiness (in terms of change commitment and change efficacy) of the public universities in Malaysia to implement revenue diversification strategies. Based on the Weiner’s (2009) theory of organisational readiness for change, this study uses a questionnaire survey of senior administrators of public universities in Malaysia. A total of 69 completed questionnaires were received. Multiple regression and correlation were used to examine the factors affecting readiness to implement revenue diversification strategies. The results reveal that change valence positively influences change commitment and change efficacy. In addition, task knowledge and resource availability have significant positive impact on change efficacy and change commitment respectively. This is among the first studies to provide empirical evidence of factors influencing the readiness of universities to adopt revenue diversification strategies to attain financial sustainability, using the theory of organisational readiness for change.
format Article
author Ismail, Suhaiza
Nik Ahmad, Nik Nazli
Siraj, Siti Alawiah
author_facet Ismail, Suhaiza
Nik Ahmad, Nik Nazli
Siraj, Siti Alawiah
author_sort Ismail, Suhaiza
title Readiness to implement revenue diversification strategies by Malaysian public universities
title_short Readiness to implement revenue diversification strategies by Malaysian public universities
title_full Readiness to implement revenue diversification strategies by Malaysian public universities
title_fullStr Readiness to implement revenue diversification strategies by Malaysian public universities
title_full_unstemmed Readiness to implement revenue diversification strategies by Malaysian public universities
title_sort readiness to implement revenue diversification strategies by malaysian public universities
publisher Accounting Research Institute (ARI), UiTM Shah Alam
publishDate 2019
url http://irep.iium.edu.my/78456/
http://irep.iium.edu.my/78456/
http://irep.iium.edu.my/78456/
http://irep.iium.edu.my/78456/1/78456_Readiness%20to%20Implement%20Revenue.pdf
first_indexed 2023-09-18T21:50:32Z
last_indexed 2023-09-18T21:50:32Z
_version_ 1777413739417436160

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