ISSN: 2225-8329
Open access
The lack of coherence, transparency and accountability in traditional financial reporting, led the International Integrated Reporting Council (IIRC) to developed Integrated Reporting (IR) in 2010. This study draws the attention towards the top 50 public listed companies listed in Malaysian Stock Exchange as per asset size, and their fulfilment towards voluntary IR disclosures. To achieve this research objective, the extent of disclosures was examined using published annual reports, in accordance to the fulfilment of ISO26000, GRI G4 Guidelines and IR Framework. The findings reveal that although there were traces of the fulfilment of all requirements with regard to ISO 26000, which was 32% and GRI and IR was 12% respectively, there were much to be done to encourage PLCs to incorporate such reporting guidelines. It was also found that, government-linked companies have greater fulfilment of these requirements.
1. Argamo, H. H. (2015). The Effect of Agency Banking on the Financial Performance of Commercial Banks in Kenya in 2014: A Case Study of Chase Bank. Unpublished Student Project, United States International University-Africa, Nairobi.
2. Avgerou, C. & Walsham, G. (Eds.). (2017). Information Technology in Context: Studies from the Perspective of Developing Countries: Studies from the Perspective of Developing Countries. Abingdon: Routledge.
3. Bailey, C., Mankin, D., Kelliher, C. & Garavan, T. (2018). Strategic human resource management. Oxford: Oxford University Press.
4. Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of management, 17(1), 99-120.
5. Becker, B. E., & Huselid, M. A. (2006). Strategic human resources management: where do we go from here? Journal of management, 32(6), 898-925.
6. Braun, K., Stepleman, L. & Swift, S. (2016). Development of a Needs Assessment Tool to Guide Surgical Training. Obstetrics & Gynecology, 128, 59S.
7. Debrah, Y., Ofori, D. & Benon-be-isan Nyuur, R., F. (2014). Corporate social responsibility in Sub-Saharan Africa: hindering and supporting factors. African Journal of Economic and Management Studies, 5(1), 93-113.
8. Hinkin, T. R. & Tracey, J. B. (2015). A field study of new employee training programs: industry practices and strategic insights. Cornell Hospitality Quarterly, 56(4), 345-354.
9. Kamande, J. W. (2018). The Effect of Electronic Banking on the Financial Performance of Commercial Banks in Kenya, Doctoral Dissertation, University of Nairobi.
10. Kassa, D. & Shega, D. (2018). Influence of Motivation on Employees’ Performance in Public Sector, the Case of East Hararghe Zone Offices Oromia Region, Eastern Ethiopia. Doctoral dissertation, Haramaya University.
11. Mbugua, H. M. (2017). A Comparative Economic Evaluation of Fish Farming of three Important Aquaculture Species in Kenya. 2008. Doctoral Dissertation, University of Nairobi.
12. Montero, B. G., Toner, J. & Moran, A. (2018). Questioning the breadth of the attentional focus effect. Handbook of Embodied Cognition and Sport Psychology, 199.
13. Mosota, N. I. (2015). Effects of Digital Banking on Competitiveness among Commercial Banks in Kenya: A Case of KISII Town. The international journal of business & management, 3(1), 339.
14. Nthiga, P. R. (2016). The effect of multimedia cases on science teaching self-efficacy beliefs of prospective teachers in Kenya. Master Thesis, University of Nairobi.
15. Ogaga, B. J., & Owino. O. The Moderating Influence of Industry Competition on the Relationship between Corporate Strategy and Organizational Performance. Master Thesis, University of Nairobi.
16. Ombaka, B. E., Machuki, V., Awino, Z. B. & Wainaina, G. (2015). Organizational Resources, Innovation and Performance of Insurance Companies in Kenya. DBA Africa Management Review, 5(2).
17. Robson, C. & McCartan, K. (2016). Real world research. Hoboken: John Wiley & Sons.
18. Saunders, M. L. & Lewis, P. (2009). P. & Thornhill, A. (2009). Research methods for business students, 4.
19. Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. Hoboken: John Wiley & Sons.
20. Sockalingam, S., Tehrani, H., Kacikanis, A., Tan, A., Hawa, R., Anderson, R. & Abbey, S. (2015). Determining the need for team-based training in delirium management: A needs assessment of surgical healthcare professionals. Journal of interprofessional care, 29(6), 649-651.
To cite this article: Maina, W.S., Bula, H. (2019). Employee Training and Performance of Agency Banking Units of Selected Commercial Banks in Nairobi City County, Kenya, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (3): 240-250
Copyright: © 2019 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode