• ISSN: 2010-023X
    • Frequency: Bimonthly
    • DOI: 10.18178/IJTEF
    • Editor-in-Chief: Prof.Tung-Zong (Donald) Chang
    • Executive Editor: Ms. Cherry L. Chen
    • Abstracting/ Indexing: Engineering & Technology Digital Library, ProQuest, Crossref, Electronic Journals Library, DOAJ , EBSCO, and Ulrich's Periodicals Directory
    • E-mail: ijtef@ejournal.net
IJTEF 2014 Vol.5(2): 191-194 ISSN: 2010-023X
DOI: 10.7763/IJTEF.2014.V5.369

AIM’s Accountability in Financial Sustainability: The Role of Market Orientation

Soheil Kazemian, R. Abdul Rahman, Z. Ibrahim, and A. Abideen Adeymi
Abstract—The paper aims at providing insights into how three dimensions of market orientation namely; customer orientation, competitor orientation and inter-function coordination affect the financial performance of Amanah Ikhtiar Malaysia (AIM) as the oldest microfinance institution in South East Asia. Using a cross sectional survey, Partial Least Squares (PLS) as a variance-based structural equation modeling (SEM), the current study examines the AIM’s accountability on market orientation in financial sustainability. The results provided empirical evidences that indicate customer orientation and inter-function coordination significantly affect financial performance of AIM. Nevertheless, competitor orientation has a negative and insignificant effect on sustainable financial performance of AIM. The result of the paper enhanced further the literature in understanding the long-term sustainable financial performance-based market orientation.

Index Terms—Accountability, market orientation, customer orientation, competitor orientation, inter-function coordination, sustainable financial performance.

Soheil Kazemian, Rashidah Abdul Rahman, and Zuraeda Ibarahim are with the Accounting Research Institute (ARI), Universiti Teknologi Mara(UiTM), Shah Alam, Selangor, Malaysia (e-mail: Soheil.kazemian@yahoo.com, shidah@salam.uitm.edu.my, zuraeda_ibrahim@yahoo.co.uk).
Adewale Abideen Adeymi is with the Accounting Research Institute (ARI), International Islamic University Malaysia (IIUM), Gombak, Selangor, Malaysia (e-mail: abidewale@iium.edu.my).

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Cite: Soheil Kazemian, R. Abdul Rahman, Z. Ibrahim, and A. Abideen Adeymi, "AIM’s Accountability in Financial Sustainability: The Role of Market Orientation," International Journal of Trade, Economics and Finance vol.5, no.2, pp. 191-194, 2014.

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