—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.
—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:
Adewale Abideen Adeymi is with the Accounting Research Institute
(ARI), International Islamic University Malaysia (IIUM), Gombak,
Selangor, Malaysia (e-mail: firstname.lastname@example.org).
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.