Wan Sallha Yusoff
No Thumbnail Available
Preferred name
Wan Sallha Yusoff
Official Name
Wan Sallha, Yusoff
Alternative Name
Yusoff, Wan Sallha
Yusoff, W. S.
Yusoff, Wan Salha
Main Affiliation
Scopus Author ID
57191221539
Researcher ID
AAI-4607-2020

Research Output

conference proceeding conference...

Filters

2
2
2
Reset filters

Settings
Now showing 1 - 2 of 2
  • Publication
    Performance and accountability for sustainable reporting and trust: An exploratory study
    ( 2023-04-24)
    Ibrahim S.
    ;
    Wan Sallha Yusoff
    ;
    Ummi Naiemah Saraih
    ;
    Nurfareena Zahari
    ;
    Mohd Affendi Ahmad Pozin
    NPOs in Malaysia rely on public trust to exist. However, trust has always been difficult due to a lack of accountability. This study was implemented through a comparative case of NPOs in Malaysia. Performance accountability reporting practices are crucial because NPOs involve and potentially face implications for public trust. In this study, valorising on institutional work perspective was adopted as its theoretical underpinning and mobilized to trace how NPOs engaged in elective accountability. By using the qualitative case study, in-depth interviews have been done to gain insightful information related to performance accountability reporting. Interestingly, the findings of the study suggested that performance accountability reporting had been shifted to concentrate on the non-financial disclosures include social media platform that is relevant to the public. This study contributes to the new knowledge by understandings how NPOs strategy of accountability enhance public trust and, therefore, support their mission statement.
  • Publication
    Smart factory governance for manufacturing SME a roadmap and practices in response to industrial 4.0
    ( 2023-06-12)
    Ibrahim S.
    ;
    Wan Sallha Yusoff
    ;
    Mohd Affendi Ahmad Pozin
    ;
    Zahari N.F.
    ;
    Afizah Ayob
    Malaysia is heading into a new era of digital transformation and automation. An innovative digital system enables to streamline the production of goods. In general, the Ministry of International Trade and Industry (MITI) has constructed a National Policy for Industrial Revolution 4.0. It encourages innovation to enhance its productivity and sustainability. In line with that, Malaysia's government introduced a smart factory to the manufacturing practices, specifically manufacturing SMEs. The Industrial 4.0 standards including highly agile, efficient and automated production lines integrated into technological procedures. However, the smart factory operates in a highly digitised environment involved in Big Data analysis, emphasising governance, risk management, and compliance. One of the significant issues faced within a smart factory includes the cost and scale to suit the technology used. Also, issues related to technological complexity always creating uncertainty in the business case. It hinders the decision-making process in the case of cost data overflow. Thus, the smart factory needs smart governance to assist in its decision-making. The study primarily investigates emerging critical elements of governance practices, risk management, and compliance that enhance product capacity. Secondly, propose an innovative factory governance model and its impact on Malaysian manufacturing SMEs' cost and production capacity. The study explores governance, risk management, and compliance implemented through the smart factoryin manufacturing SME within the lens of qualitative methodology. Simultaneously, the quantitative methodology uses to triangulate by optimising product capacity using different evaluation methods. Therefore, this studyaddresses the gaps by proposing a new smart factory governance model to fill the gaps in achieving the NationalPolicy on Industrial 4.0.