Despite being economically and socially important to Malaysia, little has been done to study the innovations in the administration of service organizations to maintain the survival of such organizations in the globalization era. The purpose of this paper is to examine the use of strategic management accounting (SMA), as anContinue Reading
Islamic banks are banks that are set up to operate within the Islamic business framework that is more equitable and based on socio-economic welfare of the society and the people. In Islamic law on commercial transactions and other related contractual activities (the framework), transparency and adequate disclosure are the fundamentalContinue Reading
The Malaysian government has strongly encouraged Malaysia’s public universities to seek additional sources of income to assure the sustainability of their finances. Endowment is one of the sources encouraged by the government for implementation by these universities. This encouragement has received a positive response from public universities: all of themContinue Reading
Credit cards have been viewed as a competitive banking product that helps to improve a bank’s financial position while at the same time improving financial transactions among customers of a bank. The present study explores the factors influencing the attitude of bank customers in the context of the Malaysian bankingContinue Reading
This study aims to develop a theoretical model to explicate online group buying behaviour. The research was based on Technology Acceptance Model (TAM) and two determinants of perceived enjoyment and informational social influences. A total of 150 usable questionnaires are collected and analysed using a multiple regression analysis to examineContinue Reading
People generally tend to perceive persons with disabilities (PWDs) as “risky hires,” thus denying PWDs jobs for which they are qualified and capable of doing. Reasons for discrimination against PWDs are numerous, ranging from a lack of understanding of disability to an absence of effective policies and legislations to protectContinue Reading
Job satisfaction explains individuals’ reactions towards their jobs. Many studies find that job satisfaction is a well-known construct that is widely used to study work-related well-being; and contributes significantly to employees’ overall quality of life. The current paper examines job satisfaction among Malaysian employees using the Job Satisfaction Survey (JSS).Continue Reading
Understanding the internationalization process of small to medium-sized enterprises (SMEs) is imperative for emerging economies to compete globally. Empirical findings of SMEs from emerging countries are still lacking. Thus, this study intends to fill this gap by providing a comprehensive model for the process of SMEs internationalization in Malaysia. FiveContinue Reading
This study investigates the feasibility of outsourcing tax audit work in Malaysian tax system to enhance administration efficiency, to curb tax evasion and abusive avoidance, and to improve revenue collection without introducing a new tax. The current tax audit, carried out by internal auditors of Inland Revenue Board of Malaysia,Continue Reading
The objective of the present study is to examine whether the adoption of International Financial Reporting Standards (IFRS) increases financial information quality. The IFRS brings about substantial changes in accounting standards. One of the prominent features of the system is that it results in the production of financial information ofContinue Reading