Information Management and Business Review

Exploring the Mediating Role of Theory of Planned Behavior (TPB) Components in Facilitating Health Behavior Change: A Comprehensive Conceptual Framework

Nurul Amyra Mat Isa — 2025-02-16

Health behavior, specifically physical health, is the main factor contributing to absenteeism and presenteeism of workers that affect an organization’s profitability. Based on the AIA Validity Survey report from 2017 until 2023, two main factors contributed to productivity loss: unhealthy diet and physical inactivity. As the banking sector strives to be sustainable and competitive, the employees need to improve their performance by increasing their commitment at work this situation has led to a more competitive environment for the banking sector, and the workers tend to experience fatigue as the work involves long working hours, inappropriate reward system, and lack of job autonomy; besides, the role conflict had increased tension, stress, and pressure due to the nature of heavy workload and the need of adaptation towards strict time limits. A study that is based on theory is more relevant to changing individual behavior. Thus, this study aims to identify the mediating role of the theory of planned behavior (TPB) component to understand the determinants related to HBCI among workers in the banking sector. This study will highlight the proposed framework that can be tested for future research in this study.

The Gig Economy Revolution: Evaluating Income Streams and Economic Contributions in Malaysia

Nurul Hidayah Ahamad Nawawi — 2025-02-16

There has been scant research about the gig economy revolution in Malaysia. Evaluating the exponential growth of the Malaysian gig economy is difficult as there is a lack of dependable data on digital platform revenues. This study fills this gap by examining administrative data from the principal agency propelling Malaysia's digital economy. Between 2016 and 2021, the proliferation of gig workers and digital platforms markedly increased, offering stable incomes and augmenting Malaysia's economic revenue. Significantly, earnings from digital gig employment have surpassed conventional physical gig employment. The growth of local digital platforms during the pandemic of COVID-19 is driven by an increased demand for online services. Regulatory oversight is crucial for safeguarding gig workers and ensuring fair income distribution within this sector.

Unlocking the Power of Social Media: A Strategic Path to Financial Growth of Homestay in Malaysia

Nurul Liyana Ramlan — 2025-02-16

The Malaysian homestay industry faces challenges in improving financial performance due to limited marketing reach and underutilization of digital tools. This pilot study explores the role of social media adoption in enhancing the financial performance of homestays. Using the Technological, Organizational, and Environmental (TOE) framework, the research investigates key factors driving the adoption of social media and their impact on increasing the revenue for homestays. Despite the growing significance of social media, many homestay operators are slow to adopt platforms, hindering their ability to attract a broader audience. Data was collected from 30 respondents through a self-administered survey targeting homestay coordinators. Statistical analyses, including reliability and validity tests, were conducted using SPSS software to ensure robust data. This pilot study is essential as it demonstrates that social media adoption, framed within the TOE model, can significantly enhance the financial sustainability of rural homestays. To conclude, the study suggests that policymakers need to explore the long-term effects and create initiatives that facilitate the adoption of digital tools among homestay operators. This could lead to stronger competitiveness in Malaysia’s homestay industry and boost rural tourism.

Government Website and Service Monitoring System Role in Enhancing Transparency and Accountability in Malaysian Government Agencies

Khairiah Ahmad — 2025-02-16

This study examines the compliance of Malaysian government agencies' websites to the Malaysian Government Website and Service Monitoring System (SPLaSK), a governmental platform for enhancing transparency and accountability. Through an analysis of 899 agencies registered with SPLaSK as of January 2024, this research employs a qualitative research design utilizing semi-structured interviews and content analysis to evaluate the platform's effectiveness across six dimensions: accessibility, ease of use, quality of content, privacy/security, responsiveness, and reliability. The findings indicate a consistent increase in registered government agencies over the last three years, from 623 agencies in 2022 to 899 agencies in 2024. Among the 899 agencies in 2024, only 544 are active, with 282 (51.8%) achieving outstanding scores of at least 80%. Preliminary results suggest that SPLaSK has significantly contributed to improving governmental website standards, thereby fostering greater transparency and accountability. This paper underscores the potential of SPLaSK to enhance public administration and governance in the digital era.

A Meta-Analysis of the Impact of Ethical Leadership and Islamic Work Ethics on Ethical Work Behavior

Norlida Zakirai Zakaria — 2025-02-16

Ethics plays a vital role across all fields. However, significant attention has been directed toward addressing citizen complaints about unethical behavior in public and private institutions. These complaints primarily concern corruption and unethical conduct in the execution of duties and service delivery. This article systematically reviews 11 theoretical and empirical journal articles focusing on ethical work behavior in public and private institutions. The selected studies were evaluated based on the following themes: (1) the impact of ethical leadership on ethical work behavior, (2) the role of Islamic work ethics in shaping ethical work behavior, and (3) the methodological approaches employed in studies of ethical leadership, Islamic work ethics and ethical work behavior. Relevant articles were identified using university electronic databases, such as Scopus and Emerald Insight and meta-analytical techniques were applied to systematically analyze and synthesize the literature. The findings indicate that both ethical leadership and Islamic work ethics have a significant positive effect on ethical work behavior. Furthermore, studies have utilized both quantitative and qualitative methods to explore workplace ethics. Future research directions are discussed in the subsequent section.

Understanding Tourist Experiences in Kuala Lumpur: An Evaluation Using the HOLSAT Model

Shareenie Shera Binti Abdul Hamid — 2025-02-16

This study explores tourist satisfaction in Kuala Lumpur by assessing how well visitor expectations align with their experiences of the city's tourism services and products. The research focuses on 22 key holiday attributes, along with 8 attributes related to overall satisfaction, which are grouped into five main categories: attractions, accessibility, amenities, lodging, and food and beverages. To gather data, a survey was conducted with 389 domestic and international tourists who visited Kuala Lumpur, using face-to-face interviews, printed questionnaires, and online surveys. The data was analyzed quantitatively using SPSS and Excel, with Pearson correlation applied to assess the relationship between the five categories and overall tourist satisfaction. The results revealed a strong, positive correlation between these categories and tourist satisfaction, with scores above 0.05, highlighting their significant influence on shaping the visitor experience. These findings provide valuable insights for tourism stakeholders in Kuala Lumpur, offering guidance on improving services and enhancing the city's appeal as a preferred travel destination.

The Influence of Service Quality on Customer Satisfaction: An Empirical Study in the Fast-Food Industry

Nur Jihan Md Johan — 2025-02-16

Service quality (SERVQUAL) is crucial in knowing whether customers receive the level of services they expect and whether such services affect their satisfaction. This study examines the relationship between customer satisfaction and SERVQUAL dimensions of the A&W outlet at Aeon Bandaraya Melaka. 300 respondents were involved in this study, and the data were collected from the distribution of questionnaires. It was found that there was a significant relationship between customer satisfaction and SERVQUAL dimensions of A&W outlet Aeon Bandaraya Melaka, and SERVQUAL remains a critical factor for A&W. Thus, this study suggests that future research could be carried out in diverse cultural or regional settings to evaluate the relationship between service quality and customer satisfaction across international marketplaces. This will assist the other fast-food industry to overcome the SERVQUAL issues and maintain the sustainability of the fast-food economy.

Exploring the Interplay of Product Attributes, CEO Brand Image and Purchase Intention in the Cosmetic Industry: A Comprehensive Review

Roszi Naszariah Nasni Naseri — 2025-02-16

The cosmetics industry is highly competitive, with consumer purchase intentions influenced by both tangible attributes, such as product quality, and intangible factors, such as CEO branding. This study explores the interplay between product attributes and CEO brand image, emphasizing the role of mediating factors such as perceived quality, brand image, and information search behavior. By utilizing the Social Cognitive Theory (SCT) and Cue Utilization Theory (CUT), the research provides insights into how intrinsic (e.g., product features) and extrinsic (e.g., branding) cues shape consumer decisions. Case studies of successful Malaysian CEOs, including Naeemah Abdul Rahman of Nurraysa, highlight how personal branding aligned with ethical and cultural values drives loyalty and trust. The findings offer a comprehensive framework for understanding consumer behavior and provide actionable strategies for marketers to enhance engagement and differentiation in a saturated market. Practical implications include leveraging emerging technologies, such as augmented reality, to complement branding strategies and improve consumer experience. Future research should address regional and cultural nuances and explore the long-term impacts of CEO branding on customer loyalty and brand equity.

Breaking Barriers: Customer Acceptance and Challenges of Waqf-Takaful Death Compensation Products in Malaysia

Sukriah Ismail — 2025-02-16

This study aims to analyze the acceptance and challenges of waqf-takaful death compensation products in Malaysia, focusing on factors such as product knowledge, education, marketing, customer attitude, and long-term benefits. A quantitative approach using a descriptive cross-sectional survey method was employed, with data collected via a structured questionnaire. The findings revealed that product knowledge, customer attitude, and marketing strategies significantly influence acceptance. However, challenges such as limited awareness, inadequate promotion, and accessibility issues were also identified. The study highlights the importance of improving customer education and refining marketing strategies to enhance the adoption of waqf-takaful products.

Breaking Barriers: Unleashing Workplace Culture to Empower Women and Combat Discrimination

Siti Aishah Hussin — 2025-02-16

Women's discrimination in the workplace refers to the behavioral component or differential actions taken towards women. Women often face discrimination due to societal biases and stereotypes. People usually view women as possessing positive traits such as kindness, compassion, and thoughtfulness due to gender stereotypes. Conversely, many people perceive women as reliant, feeble, and overly sentimental, viewing these traits as weaknesses that make them incompatible with leadership roles. Women often miss out on promotions or leadership opportunities, even though they are equally or more qualified than their male counterparts. The purpose of this study is to explore the relationship between women's discrimination in the workplace and workplace culture. A sample of this study included 215 respondents from Malaysian government-linked companies. The data was analyzed using the Structural Equation Modelling (SEM) approach. The findings reveal that workplace culture has a significant impact on women's discrimination in the workplace. Therefore, the implications of this study show that workplace culture is essential and has a direct influence on preventing workplace discrimination against women.

The Impact of Liquidity and Leverage on Firm Value of Public Listed Firms in Jordan

Mohammad Abed Al Qader Alshakhanbeh — 2025-02-16

This study investigates the impact of liquidity and leverage on the firm value of publicly listed service firms in Jordan, providing insights into financial management practices in emerging markets. Using secondary data from 38 service firms listed on the Amman Stock Exchange between 2011 and 2021, the study measures firm value through Tobin's Q, liquidity via the cash ratio (CHR) and quick ratio (QR), and leverage through short-term debt (SD) and long-term debt (LD). Employing Partial Least Squares Structural Equation Modeling (PLS-SEM), the findings reveal that the quick ratio positively influences Tobin's Q, suggesting that higher liquidity, excluding inventory, enhances market valuation, aligning with Pecking Order and Agency Cost Theories. However, the cash ratio negatively affects firm value, indicating inefficiencies from excessive cash reserves. Both short-term and long-term debt positively impact Tobin's Q, supporting the Trade-Off Theory by highlighting the strategic benefits of leverage. While the study is limited to the Jordanian service sector and data from 2011 to 2021, its findings offer valuable empirical evidence on the distinct effects of liquidity and leverage in emerging markets. These insights are relevant for managers, boards, policymakers, and government agencies aiming to enhance economic prosperity and firm performance.

Financial Planning for Retirement among Gig Workers in Peninsular Malaysia: A Proposed Conceptual Framework

Nurul Jannah Fatehah Kamarul Zaman — 2025-02-16

This study aims to examine the factors affecting financial planning for retirement among gig workers in Peninsular Malaysia. To guarantee financial well-being during post-retirement life, people need to have proper financial planning for retirement. Using a systematic review of the literature, two main online databases, Scopus and Web of Science, were used to assess the literature on past studies based on the advanced search query and enriched keywords: (“FINANCIAL WELL-BEING*” OR “FWB” OR “FINANCIAL WELLBEING”) AND (“FINANC*” OR “RETIR*”) AND (“PLAN*”) from the beginning of 2020 till the end of 2024. As a result, four variables were incorporated, which are financial risk tolerance, financial behaviour, financial knowledge, and financial well-being. At the same time, financial well-being also acts as a mediator. The theory of life-cycle hypothesis and past empirical studies served as the underpinning theory to link the relationship between four variables and financial planning for retirement, resulting in a proposed conceptual framework for this study. This study is expected to contribute to the literature on financial well-being in the context of financial planning for retirement, specifically for gig workers.

Emerging Technologies Revolutionizing the Accounting Profession–Practical Applications

Adriana Shamsudin — 2025-02-16

Digital transformation is reshaping all sectors with the rapid emergence of new technologies that have garnered significant attention in recent years, and the accounting profession is no exception to this paradigm shift. The profession, however, has been slower in adopting emerging technologies due to practitioners' lack of awareness of the latest advancements, a shortage of technology-accounting experts, and concerns about the quality of financial reports generated using these technologies. Emphasizing the benefits and applications of these technologies is crucial for helping accountants and auditors understand better their potential to improve daily tasks and workflows. Therefore, this study aims to explore the evolution of digital usage in the accounting profession while investigating various technological advancements and their advantages and practical applications. The findings revealed the progression of digital usage in the accounting profession, tracing key milestones from the Pre-Computer Era to the introduction of computers, the emergence of the internet and ultimately to IR 4.0, which has driven the advancement of emerging technologies such as big data, AI, RPA, blockchain, XBRL and cloud-based software. The researcher also highlights the practical uses of these technologies, which include estimation and valuation, analysis and management, automation, integration and accessibility, control and updates and authentication. The results are hoped to inspire industry players to embrace new technologies and provide top management with valuable insights for making well-informed decisions about technology selection and investment.

Analyzing Non-Muslim Characteristics Buying Halal Products in Petaling Jaya, Selangor

Hasan Saleh — 2025-02-16

This study investigates the factors influencing non-Muslim consumers' intention to purchase halal products in Malaysia, focusing on halal awareness, halal certification, halal knowledge, and halal marketing. Using a quantitative approach, data were collected via surveys from 300 respondents at malls in Petaling Jaya and analyzed using SPSS version 29. The results reveal that halal certification and marketing strategies have a significant positive impact on purchase intention, while awareness and knowledge show moderate influences. These findings highlight the critical role of certification and targeted marketing in fostering non-Muslim consumer confidence in halal products. The study contributes to the growing body of knowledge on halal consumer behavior and offers practical insights for marketers and policymakers aiming to expand the halal market beyond the Muslim community.

The Effect of Enterprise Risk Management Implementation on Non-Financial Performance in Jordan Manufacturing Firms: A Review

Wafa Mohammad Abdaljabar — 2025-02-16

Previous business crises have highlighted the shortcomings in the methodologies employed for risk management within organizations. In response to these problems, organizational risk management has gained importance recently for the oversight of corporate risk. Unlike solo-based risk management, Enterprise Risk Management (ERM) analyses the organization's whole risk exposure in an integrated and complete manner. The execution of such an integrated approach is essential for all organizations of size and types. Therefore, this study aims to investigate how the COSO ERM framework is considered a crucial framework that provides precise direction and guidance in enterprise risk management among manufacturing enterprises in Jordan and its impact on non-financial performance to enable organizations to mitigate risks and losses and exploit the opportunities.? Furthermore, it highlights the prominent role of risk governance including boards of directors, risk committees, chief risk officers, and IT systems as moderators of this relation.

The Influence of Basic Psychological Needs on Insurance Agencies Performance

Norfaezah Mohd Shahren — 2025-02-16

The fulfilment of Basic Psychological Needs (BPNS)—autonomy, competence, and relatedness—has become a crucial factor influencing employee well-being and corporate performance across all sectors. This study examines the influence of Basic Psychological Needs (BPNS) on employee motivation and performance in insurance companies based on Self-Determination Theory (SDT). Despite substantial research on BPNs in sectors including education and healthcare, their influence on the insurance industry, especially in Malaysia, remains inadequately investigated. The findings indicate that meeting these needs can cultivate a supportive work environment, alleviate workplace difficulties, and enhance employee engagement and organizational efficiency. This research fills the literature gap by contextualizing the significance of BPNS concerning the performance of insurance agencies, highlighting the relationship between psychological well-being and firm performance. This study systematically reviews current studies to highlight the possibility of utilizing BPNS satisfaction to improve staff retention, satisfaction, and productivity, fostering insurance companies' competitive growth.

Unlocking the Role of Digital Capabilities in the Resilience of Malaysian Small and Medium Practices (SMPs)

Azuraidah Taib — 2025-02-18

The current business environment is characterized by significant volatility and unpredictability due to technological breakthroughs, political dynamics and societal changes. These dynamics significantly affect both large corporations and small and medium enterprises (SMEs). In the current dynamic business environment, SMEs face numerous issues requiring resilience for survival and success. Key challenges SMEs face include insufficient financial resources, lack of skilled personnel and inadequate technological infrastructure. For SMEs to remain resilient, employers and employees must reach a certain technological competence and expertise. Therefore, this study aims to explore the relationship between digital capabilities and resilience of Malaysian small and medium practices (SMPs) as the impact of digital skills on the survival of the accounting sector is rarely studied. A total of 255 owners and managers of accounting firms registered in the Malaysian Institute of Accountants (MIA) database participated in the online survey. The results show a positive and moderate correlation between small accounting firms' resilience and digital capabilities' characteristics (human, collaborative, innovative and technological skills). The existence of small accounting firms in Malaysia depends primarily on their innovation capabilities. The findings suggest that digital capabilities are essential for the resilience of small accounting firms as they not only facilitate survival but also encourage development and innovation in times of crisis. It also transforms accountants' workflows and improves their efficiency, cost-effectiveness, accuracy and competitiveness. This finding implies that it is crucial for SMEs, to invest in digital capabilities to survive but also to remain competitive and growth potential during periods of disruption.

A Theoretical Framework on the Relationship between Network Governance and Audit Pricing in Malaysia

Arina Rus Zahira Rusli — 2025-02-18

The appointment of senior civil officials (SCO) to boards of directors of publicly traded firms, which distinguishes Malaysia from other countries, has prompted questions regarding SCO's credibility as the board of directors. The study's goal is to investigate the impact of network governance as depicted by senior civil officials from the audit committee (SCOAC) on audit prices. The theoretical foundation is based on social network theory and network governance. Quantitative methods will be used with data from publicly traded companies' annual reports in Bursa Malaysia. The study's findings are likely to add to the existing literature on network governance, SCOAC, and audit pricing. Furthermore, the study's findings are expected to serve as a useful reference for regulatory authorities as they draft and evaluate related policies. This will be the first study to present empirical evidence on the relationship between SCOAC and audit pricing in Malaysian public listed companies.

The Interplay between Risk Management and Internal Control Towards Corporate Tax Aggressiveness

Siti Nasuha Muhmad — 2025-02-18

Corporate tax aggressiveness has become a major issue in the international business environment as they exploit the loopholes of legitimate tax avoidance. Although these techniques have the potential to increase revenues, they are viewed critically by regulators and society. Due to the reputational and financial impact associated with aggressive tax planning, effective measures are required to manage the risks and ensure compliance with tax laws. In addressing the issue of corporate tax aggressiveness, this paper examines the role played by risk management and the effectiveness of internal controls. Based on agency theory, tax aggressiveness often represents an agency problem between agent and principal. Therefore, effective risk management provides a systematic approach to recognizing and mitigating the potential pitfalls of aggressive tax strategies, while robust internal controls ensure compliance and align tax practices with governance standards. This study underscores the critical need for companies to view tax aggressiveness not just as a financial strategy, but as a governance challenge that requires robust risk mitigation and control systems. Although it can bring financial benefits and competitive advantages, it also carries financial, reputational and regulatory risks that jeopardize long-term value. Hence, companies should pursue a balanced approach to tax planning that harmonizes profitability targets with social expectations and regulatory standards.

Investigating Financial Reporting Fraud Intentions in Malaysian Small and Medium Enterprises (SMEs): A Proposed Framework

Yunita Awang — 2025-02-18

Fraud is widely regarded as the most important corporate problem in today's economic environment, and it is only becoming worse, especially in a tight-budget situation. Fraud in financial reporting refers to the intentional falsification of financial facts to mislead financial statement users. It undermines investors' trust in published financial statements. This study aims to identify the factors influencing intention for fraud in financial reporting in Malaysian Small and Medium Enterprises (SMEs). Hence, this study proposes a conceptual framework for financial reporting fraud intentions in Malaysian SMEs using the Theory of Planned Behaviour (TPB) as an underlying theory and supplemented by Rest's four-component model. The proposed framework comprises four main variables – attitude, subjective norm, perceived behavioral control and ethical judgment, while gender is treated as a control variable. This study enhances the current body of knowledge on unethical intention literature. It expands the applications of the TPB model in predicting intention for financial reporting fraud in the setting of small businesses. Additionally, the findings will contribute as a preventive safeguard against fraud in financial reporting

A Conceptual Analysis of the Relationship Between Environmental Strategy and Financial Performance

Mazliza Azuana Abdullah — 2025-02-18

The resource-based view (RBV) is emerging as the dominant paradigm for comprehending the interaction between strategic management and the natural environment. Based on the RBV perspective, effective environmental strategies require more resources and capabilities. Firms with more resources can build environmental capabilities more easily as it allows them to invest in technological leadership and gain a competitive advantage. In addition, companies that actively integrate the environment into their business strategies possess sustainable competitive advantages. This paper outlines the concept to investigate the correlation between environmental strategies and financial performance. From the RBV's perspective, environmental strategies are valuable, rare, difficult to imitate, and capable of enhancing firms’ competitive advantage and financial performance. Consequently, firms that adopt environmental policies are poised to elevate their image and reputation among stakeholders, customers, and shareholders, augmenting their competitive advantage and performance. This study's findings are expected to enhance the literature on corporate environmental strategies by offering additional information regarding the impact of applying such strategies on financial success. The findings of this study are also anticipated to encourage corporations to adopt environmentally friendly practices

Flexible Work Revolution among Accountants in Malaysia: Challenges and Benefits

Nur Raihana Mohd Sallem — 2025-02-18

The importance of flexible work arrangements is growing due to its numerous benefits to employees and organizations. However, the accounting profession faces challenges in implementing this innovative working environment. Therefore, the main aim of this paper is to theoretically review various factors that influence the effectiveness of flexible work arrangements among accountants in Malaysia. Drawing on a comprehensive analysis of prior literature, this paper provides valuable insights into the relevance of work flexibility in the accounting profession and the internal and external organizational factors that play a crucial role in enhancing work-life balance, job satisfaction, technology integration and employee performance. The extant literature highlights that organizational culture, top management support, organizational policies, and competitive pressure are among the factors that significantly impact the successful implementation of flexible work arrangements. Despite the thorough review conducted, this paper lacks empirical data to substantiate the previous findings documented in the literature. A survey can be employed to secure valuable data that can establish the relationships between the factors discussed in the paper. While still in the realm of theory, the paper has explored several important determinants that could help organizations in any policy changes in implementing flexible work arrangements effectively.

Strengthening Financial Inclusion in the Insurance Industry Post-COVID-19: Challenges and Solutions

Najihah Marha Yaacob — 2025-02-18

Financial inclusion plays a crucial role in driving economic development by ensuring access to essential financial services such as credit, savings, insurance, pension plans and financial education. In the insurance sector, financial inclusion aims to extend insurance coverage to low-income groups and enable them to protect their health, assets and livelihoods through the savings and compensation mechanisms of insurance products. This study seeks to enhance the understanding of financial inclusion in the insurance sector by examining the challenges from both the perspective of the individual customer and the industry. From the customer's perspective, this study highlights whether insurance coverage adequately addresses their financial inclusion needs. From an industry perspective, this study addresses critical issues such as customer trust and perceived value, product customization and the impact of macroeconomic factors. In addition, this study proposes strategic solutions to address the identified challenges for both customers and the insurance industry. For individuals, it is recommended that insurance policies should be seen as a complement to savings and investment strategies and not as a substitute for them. For the insurance industry, it is suggested that insurance companies move beyond traditional sales roles and focus on developing products that are tailored to the needs of the market while remaining affordable. The industry should focus on maximizing value for customers. The findings are anticipated to provide crucial insights that can assist the insurance sector in improving customer financial inclusion and addressing current barriers to progress.

Performance Measurement System in Malaysian Higher Education Institutions: Driving Success or Inducing Stress?

Rokiah Muda — 2025-02-18

An effective performance measurement system (PMS) is crucial for higher education institutions (HEIs) to drive success, but an unfair one may lead to stress and negative behaviors. Currently, academics are expected to excel in various areas, leading to overwhelming tasks and responsibilities. The existing system for evaluating academic performance is considered unfair as it overly prioritizes quantitative measures. The Key Performance Indicators (KPIs) are also perceived as inadequate in capturing the essence of the academic role, which should emphasize content and quality. This study aims to explore Malaysian academics' perceptions of the performance measurement system adopted by HEIs, their views on what constitutes a fair measurement system, and their opinions about the current system. This study targeted academics at Malaysian HEIs using convenience sampling due to the large number of institutions. A total of 379 participants responded to an online survey distributed via email with the help of university representatives. The instrument included sections on demographics, perceptions of PMS, opinions on fair PMS, and open-ended questions, utilizing a slider scale for precise data collection. The findings indicate that higher education institutions tend to adopt a directive performance measurement approach, relying heavily on quantitative indicators for monitoring. To create a fairer system, emphasis should be placed on effort and qualitative measures. Many academics express frustration over the numerous measures employed in the PMS, contributing to their excessive workload and work-life imbalance. Therefore, a fairer measurement system is needed to ensure a better work-life balance and reduce stress for academics.

Beyond the Scoreboard: Bibliometric Insights into Accounting and Financial Management in Sports Clubs and Associations

Syafiq Abdul Haris Halmi — 2025-02-18

Understanding the evolution of sports accounting and financial management is essential for ensuring the sustainability, competitiveness, and long-term success of sports clubs and organizations. This study analyzes the evolution of accounting and financial management practices within sports clubs and organizations by conducting a bibliometric analysis of 77 Scopus-indexed documents published between 2000 and 2024. The investigation focuses on research topics, key contributors, institutional affiliations, and publication trends to uncover patterns and advancements in the field. Using keywords such as "sports accounting," "sports finance," and "financial management in sports," the study employed a systematic TITLE-ABS-KEY search, limiting results to relevant subject areas, including business, economics, and social sciences. The findings reveal that 67.53% of the documents are research articles, with business, management, and accounting being the predominant subject area, followed by economics, econometrics, and finance. "Sports finance" emerged as the most frequently occurring keyword, highlighting its centrality in the field, particularly in budgeting, financial management, and economic impacts. Additionally, the study identified a consistent rise in publication activity since 2006, peaking in 2020. Key authors and institutions were identified, with contributions from France, the United Kingdom, and the United States leading the field. Citation metrics, including an h-index of 13 and a g-index of 29, emphasize the influence and relevance of the research. This study highlights the growing focus on financial transparency, digital transformation, and sustainability, providing a foundation for future research on advancing sports accounting and finance.

The Evolution of Technology in Accounting Education: A Bibliometric Analysis of Research Trends and Teaching Innovations

Emiza Tahar — 2025-02-18

The rapid advancement of technology has significantly transformed accounting education, necessitating a deeper understanding of its impact on teaching practices and research trends. This study aims to explore the evolution of technology in accounting education through a bibliometric analysis, focusing on identifying key research trends, innovative teaching methods, and their implications for curriculum development. The significance of this study lies in its ability to provide actionable insights for educators, policymakers, and researchers to enhance pedagogy, align academic standards with industry needs, and prepare students for a technology-driven professional landscape. The methodology involves a comprehensive bibliometric analysis of peer-reviewed literature on technology in accounting education. Using data visualization and trend analysis tools, the study examines publication patterns, influential works, emerging themes, and key research gaps. The applied approach ensures a robust synthesis of existing knowledge while uncovering future opportunities for academic and practical advancements. The findings reveal significant trends in the adoption of digital tools, such as artificial intelligence, data analytics, and cloud computing, as well as their integration into accounting education. These outcomes demonstrate the growing emphasis on equipping students with competencies aligned with modern industry requirements. The study also identifies innovative teaching practices and potential areas for further research, offering valuable contributions to the academic community and professional organizations. Overall, this study contributes to the field by providing a roadmap for enhancing accounting education through technology integration, fostering better alignment between academia and industry, and encouraging future research on emerging technological trends.

A Systematic Review of the Challenges and Opportunities of the Agriculture Economic Sector in Malaysia

Sharina Shariff — 2025-02-20

Globalization brings the emergence of technology which has dramatically changed the traditional nature of the agriculture sector into a modern which currently achieves sustainability to address issues of food security, aging and unemployment in most agriculture sectors of the world countries. Particularly, Malaysia's agriculture sector faces challenges, including a labor shortage due to its domination by aging farmers, and low youth participation due to negative agricultural perspectives. Nevertheless, this sector remains crucial and looking forward to sustainability as world population growth is the challenge of agriculture found among Malaysian researchers. Another hand, several themes of opportunities have been found that had been expected to respond to the current agriculture challenges trends such as youth, modern agriculture and agricultural entrepreneurship which have been often discussed in the literature. Agriculture Entrepreneurship and emerging trends of technology changes have raised the attention to be integrated to respond and create an opportunity for the group of youth to respond through their agriculture sector participation which had been often discussed among previous researchers. Youth are identified as the key to productivity capability and inclusive development as aligned to the establishment of the youth agropreneur unit in 2013 which aims to groom a new breed of youth Agropreneur in Malaysia under Malaysia National Agriculture Policy 2030. Therefore, the purpose of the study is to review past studies and to analyze the pattern of the challenges and opportunities of the agriculture sector in Malaysia.