Raja Ahmad, Raja Adzrin, Noor Hidayah Ab Aziz, Nurul Azlin Azmi, and Nor Balkish Zakaria. 2026. “Exploring Students’ Early Understanding of Value Creation in Management Accounting: A Qualitative Classroom-Based Study”. Information Management and Business Review 18 (2(I), 33-46. https://doi.org/10.22610/imbr.v18i2(I).4831.