International Journal of Accounting, Finance and Business
The International Journal of Accounting, Finance and Business (IJAFB) is an academic, refereed journal published quarterly (March, June, September and December). This journal provides open access to its content on the principle that making research journal and academic manuscript freely available to the public supports a greater global exchange of knowledge. IJAFB publishes articles and theoretical reviews. IJAFB aims to address conceptual paper, book & article review, theoretical and empirical research issues that impact the development of Accounting, Finance and Business as an educational and scientific discipline, and promote its efficiency in the economic, social and cultural contexts. The publication for this refereed journal are quarterly (March, June, September and December). The journal aims to publish all quality submission in time to ensure the impact of humanities research quickly conveyed, examined, and disseminated worldwide. Simultaneously, it visions to become the benchmark for the research and publications in all the fields of tourism, hospitality and environment management and to promote the superior standards globally. This journal uses double-blind review, which means that both the reviewer and author identities are concealed from the reviewers, and vice versa, throughout the review process. To facilitate this, authors need to ensure that their manuscripts are prepared in a way that does not give away their identity
Safeguarding employees in Malaysian corporate insolvency: Institutional informant perspectives
The Companies Act 2016 introduced corporate rescue mechanisms that moved Malaysian insolvency law beyond a predominantly liquidation-centred framework. The Companies (Amendment) Act 2024 subsequently widened the potential availability of these procedures. Nevertheless, employee protection remains uncertain when rescue fails and winding up follows. Effective recovery may still depend on the nature of secured claims, statutory priority and the assets available for distribution. This article examines how institutional and practitioner informants understand the gap between legal priority and real protection for employees in Malaysian corporate insolvency. The study uses a qualitative socio-legal design based on semi-structured interviews with four institutional informants from the Malaysia Department of Insolvency, Industrial Court, Malaysian Trades Union Congress and Social Security Organisation. The interviews were analysed through a structured six-phase thematic process and interpreted using organisational justice, legal positivism and interpretivism. The findings reveal a persistent gap between statutory recognition and effective employee protection, driven by asset scarcity, the treatment of secured claims, procedural barriers, limited compensation and restricted institutional discretion. The article argues that employee protection in insolvency cannot be secured by statutory priority alone. A more human-centred insolvency framework requires clearer employee communication, stronger institutional coordination, practical access to compensation mechanisms, and serious consideration of wage-guarantee-style protection such as expansion of the current Employment Insurance System. The contribution lies in translating informant-based evidence into policy and practice reform recommendations for a fairer insolvency system.
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Hubungan antara kesejahteraan pekerja dan pengembangan kerjaya terhadap pengekalan staf akademik: Satu analisis awal
Pengekalan staf akademik yang berpengalaman merupakan cabaran kritikal bagi Institusi Pengajian Tinggi (IPT) pada masa kini. Kajian rintis ini bertujuan untuk menganalisis hubungan antara kesejahteraan pekerja (meliputi Keseimbangan Kerja-Kehidupan, Sokongan Organisasi, dan Keletihan/Burnout) serta pengembangan kerjaya terhadap pengekalan pekerja dalam kalangan staf akademik di salah satu fakulti di Universiti Pendidikan Sultan Idris (UPSI). Menggunakan reka bentuk kajian kuantitatif di fasa awal ini, set data daripada 35 orang responden telah dianalisis menggunakan ujian Korelasi Pearson dan Regresi Linear Berganda. Analisis kebolehpercayaan menunjukkan kesemua instrumen mencatatkan nilai Cronbach's Alpha yang tinggi (>0.80). Dapatan awalan membuktikan kesemua pemboleh ubah mempunyai hubungan yang signifikan dengan pengekalan pekerja. Model regresi merekodkan nilai varians 51.9% iaitu pengekalan pekerja dipengaruhi oleh kesejahteraan dan pengembangan kerjaya, dengan pembolehubah Pengembangan Kerjaya muncul sebagai prediktor yang paling dominan. Artikel ini membincangkan tinjauan literatur yang meluas, implikasi teori, serta mencadangkan strategi praktikal kepada pihak pengurusan universiti untuk menambah baik program pengekalan bakat akademik.
A conceptual framework for Artificial Intelligence (AI) readiness and adoption among Small and Medium Enterprises (SMEs) entrepreneurs in West Sumatra, Indonesia
Small and Medium Enterprises (SMEs) constitute the backbone of Indonesia’s economy, including in West Sumatra, where the business landscape encompasses a diverse range of traditional enterprise clusters. However, the ability of SMEs entrepreneurs to adopt advanced digital technologies such as Artificial Intelligence (AI) remains at a very early stage. Their understanding of and readiness to adopt AI are minimal and are accompanied by considerable technological concerns, which are believed to hinder the adoption of this technology among SMEs entrepreneurs. Accordingly, this conceptual paper discusses AI readiness and adoption among SMEs entrepreneurs in West Sumatra by examining technology readiness and acceptance, entrepreneurial orientation, and digital literacy.
From digitalization to compliance: The mediating role of tax knowledge and financial reporting capability among MSMEs in Indonesia
Deploying digital breakthroughs across public tax administrations serves as a foundational strategy to drive higher rates of taxpayer compliance. Nevertheless, utilizing these digital tax portals poses a severe hurdle for small enterprises deficiencies in both their primary tax literacy and practical, day to day financial management proficiency. This research evaluates how Tax Digitalization and Tax Knowledge influence MSME Tax Compliance, while simultaneously examining the mediating function of Financial Reporting Capability. Utilizing a quantitative explanatory framework, this investigation collected primary empirical data by delivering structured questionnaires directly to a sample of 364 purposely chosen MSME owners situated in Bukittinggi City, West Sumatra, Indonesia. The statistical validation of the structural paths and the evaluation of the proposed hypotheses were executed empirically using PLS-SEM within the SmartPLS platform. The structural analysis revealed that Tax Knowledge and Financial Reporting Capability both exert a direct, statistically significant positive impact on MSME Tax Compliance, whereas Tax Digitalization does not directly drive compliance behavior. The statistical output demonstrates that Tax Digitalization acts as a strong driver for Financial Reporting Capability. As a result, this internal organizational capacity functions as a critical bridge that effectively transforms the use of digital tax tools into actual tax compliance outcomes. Conversely, Financial Reporting Capability fails to mediate the link between Tax Knowledge and Tax Compliance. These insights demonstrate that technological shifts in tax systems require robust financial reporting capacities within small businesses to translate digital adoption into actual compliance. From a theoretical perspective, this research enriches the TAM, TPB, and Compliance Theory by confirming that internal organizational capability serves as the missing link between digital exposure and rule adherence. From a practical standpoint, the empirical insights offer a clear framework for regulators to deliberately pair modern digital tax platforms with targeted financial capacity building programs for small businesses
The ESG investment paradox: Integrating internal risk control into a resource governance framework
While strong environmental, social, and governance (ESG) performance improves capital access, manufacturing firms often face a "capital allocation paradox." Information asymmetry and agency problems can divert these resources toward greenwashing or unproductive over-investment rather than efficient projects. This study aims to address this paradox by developing a "Resource-Governance" conceptual framework that shifts the focus from capital acquisition to capital allocation. Grounded in agency theory and supplemented by enterprise risk management (ERM) and the resource-based view (RBV), this conceptual study explores the theoretical interplay between non-financial ESG signals and internal governance. Methodologically, the framework proposes evaluating investment inefficiency via Richardson’s (2006) residual model. The conceptual framework proposes that internal risk controls act as strategic "gatekeepers." The framework suggests that robust control mechanisms systematically embed risk-adjusted return calculations into capital budgeting, effectively blocking negative-NPV projects and curbing ESG-related agency costs. Furthermore, it highlights China’s ownership segmentation, specifically the heterogeneous budgetary constraints between state-owned and non-state-owned enterprises, as a critical institutional boundary condition for this governance mechanism's effectiveness. The true financial value of ESG resources cannot be unlocked automatically; it depends critically on the synergistic integration of green signaling and internal process discipline. This conceptual model offers actionable insights for promoting ethical governance, curbing greenwashing, and ensuring sustainable economic value.
Theoretical integration of the "TOE" framework and organisational ambidexterity: A conceptual model and future prospects of multidimensional firm resilience
In an era characterised by environmental turbulence, technological disruption, and stringent institutional pressures, firm resilience has emerged as a fundamental capability for organisations to not only survive crises but also achieve sustainable strategic renewal. Despite its growing prominence, existing literature exhibits significant theoretical fragmentation. While the Technology-Organisation-Environment (TOE) framework is widely employed to identify the antecedents of innovation, it inherently focuses on static contextual determinants, thereby failing to capture the internal behavioural mechanisms required for dynamic adaptation. Concurrently, traditional resilience studies frequently confuse defensive recovery with proactive innovation, creating a critical theoretical gap between external contextual pressures and internal strategic responses. To bridge this divide, this paper proposes the integration of the TOE framework and organisational ambidexterity theory. By systematically embedding the dual behavioural logic of 'exploration' and 'exploitation' into the technological, organisational, and environmental dimensions, this study constructs a six-dimensional conceptual model of TOE-ambidextrous firm resilience. This multi-dimensional framework clarifies how firms can simultaneously manage the paradoxical demands of short-term operational stability and long-term transformation under complex constraints. Ultimately, this theoretical extension moves beyond the aggregated view of resilience, offering a granular analytical lens for understanding capability reconfiguration. The paper concludes by outlining avenues for future empirical research, particularly highlighting the framework’s applicability in evaluating transition performance within industries constrained by physical asset lock-ins and high carbon emissions.
Organizational commitment among lecturers in private universities: Evidence from Shandong Province, China
The stability and professional development of lecturers have become critical issues for private universities striving for sustainable development. This study aims to examine the level of organizational commitment among lecturers in private universities in Shandong Province, China, and to investigate whether organizational commitment differs across demographic characteristics. A quantitative survey was conducted among lecturers from six private universities using Meyer et al.'s (1993) Organizational Commitment Scale. Data from 1,147 valid questionnaires were analyzed using descriptive statistics, independent-samples t-tests, and one-way ANOVA. The findings reveal that lecturers generally demonstrate a relatively high level of organizational commitment, with affective commitment recording the highest mean score, followed by normative and continuance commitment. Significant differences were identified across gender, age, years of service, and current position, whereas educational level showed no significant effect. These findings provide empirical evidence for understanding organizational commitment in China's private higher education sector and offer practical implications for university administrators in developing strategies to enhance lecturer retention, organizational stability, and institutional sustainability.
Working while ill and teacher wellbeing: Presenteeism-related work functioning among Malaysian teachers
Presenteeism is commonly understood as working despite illness, but the Standford Presenteeism Scale (SPS-6) specifically measures employees’ ability to concentrate and complete work while unwell. This study examined the relationship between presenteeism-related work functioning and affective wellbeing among 483 teachers from 13 Malaysian residential science schools in four states. Work functioning was measured using the SPS-6, while wellbeing was assessed using a 10-item affect scale. Both measures showed acceptable reliability. Robust regression analysis found that better work functioning during illness was significantly associated with higher wellbeing (β = .272, p < .001), explaining 7.4% of the variance. The relationship remained significant after controlling for demographic factors (β = .254, p < .001). avoiding distraction showed a stronger association with wellbeing than completing work. these findings highlight the importance of considering teachers’ cognitive and emotional functioning rather than attendance alone. Schools should provide manageable workloads, flexible arrangements, and supportive sick-leave practices. As the study was cross-sectional, the findings indicate association rather than causation.
Assessing the fiscal adequacy and distributional equity of Malaysia's medical insurance tax relief
Medical insurance tax relief constitutes a significant tax expenditure within Malaysia's dual-tier healthcare financing framework. It is designed to encourage private medical insurance ownership while reducing households' exposure to catastrophic out-of-pocket healthcare expenditure. However, post-pandemic medical inflation, extensive premium repricing by commercial insurers, and the prolonged stagnation of the statutory deduction ceiling have raised concerns regarding the policy's fiscal adequacy and distributional equity. This study evaluates Malaysia's medical insurance tax relief using a two-pronged quantitative approach. First, approximately 6.5 million individual medical insurance claims from 2022 to 2024 were analyzed using a Generalized Linear Model (GLM) to identify the key drivers of healthcare cost escalation. Second, a macro-level benefit-incidence analysis based on institutional data from 2014 to 2025 was conducted to evaluate changes in the purchasing power of the tax relief and the distribution of tax benefits across income groups. The findings reveal that healthcare utilization and treatment intensity drive 71.5% of the total escalation in medical claims, while pure price inflation accounts for the remaining 28.5%. This shift toward higher intensity and volume has placed significant pressure on financial sustainability, as evidenced by the Relief Coverage Ratio (RCR), which plummeted from 1.62 in 2014 to 0.71 in 2024. This represents a 56% reduction in the purchasing power of the tax relief before the policy revision introduced under Budget 2025. These results demonstrate that the current deduction-based framework has become increasingly inadequate in preserving the real value of the tax incentive and increasingly regressive in its distributional effects. The analysis further shows that the existing deduction mechanism disproportionately benefits higher-income taxpayers (T20), while lower-income households (B40) receive limited benefits because many are unable to maintain private medical insurance coverage following premium repricing. The study concludes that Malaysia's medical insurance tax relief requires structural reform through the introduction of an income-targeted refundable tax credit and automatic inflation indexation. These reforms would preserve fiscal adequacy, improve distributional equity, and strengthen the long-term sustainability of Malaysia's healthcare financing system.
Model integratif pelaksanaan SAK EMKM dalam menyokong akauntabiliti dan prestasi kewangan IKS: Bukti kualitatif dari Sumatera Barat, Indonesia
Kajian ini bertujuan membangunkan model integratif bagi pelaksanaan Piawaian Perakaunan Kewangan untuk Entiti Mikro, Kecil dan Sederhana (SAK EMKM) bagi menyokong akauntabiliti dan prestasi kewangan Industri Kecil dan Sederhana (IKS) di Sumatera Barat. Kajian ini menggunakan reka bentuk kajian kes kualitatif yang bersifat penerokaan. Data dikumpulkan melalui temu bual separa berstruktur dengan 10 pemilik atau pentadbir IKS dan lima pegawai kerajaan, satu Perbincangan Kumpulan Fokus (FGD) yang melibatkan lima usahawan IKS, pemerhatian langsung dan analisis dokumen kewangan. Data dianalisis secara tematik dengan bantuan NVivo melalui gabungan pendekatan deduktif dan induktif, dan disahkan melalui perbandingan silang kes, triangulasi, semakan peserta dan jejak audit. Dapatan menunjukkan bahawa pelaksanaan SAK EMKM masih berada pada tahap separa. Rekod tunai dan penyata untung rugi telah menjadi amalan biasa, tetapi penyata kedudukan kewangan belum disediakan secara konsisten, manakala Nota kepada Penyata Kewangan hampir tidak wujud. Lima tema pelengkap membentuk model integratif, iaitu kapasiti dalaman, faktor luaran, sokongan institusi, teknologi digital dan literasi kewangan. Model ini menunjukkan bahawa teknologi tidak dapat menggantikan pengetahuan perakaunan; Manfaat teknologi hanya boleh diterjemahkan kepada pelaporan yang lebih sistematik jika disertakan dengan latihan praktikal dan panduan berterusan. Pelaksanaan yang lebih kerap mengukuhkan ketelusan, kepercayaan dan kawalan dalaman, di samping menyokong manfaat prestasi yang dirasakan, seperti kawalan kos dan tunai, membuat keputusan dan kesediaan untuk mendapatkan pembiayaan. Kajian ini menyimpulkan bahawa penambahbaikan perlu dilaksanakan secara berperingkat melalui latihan berdasarkan transaksi sebenar, pendigitalan secara beransur-ansur dan panduan institusi.
Customer digital transformation and supply chain information efficiency: Evidence from the bullwhip effect
This study examines whether customer-side digital transformation is associated with higher supply chain information efficiency in supplier–customer relationships among Chinese listed companies. The bullwhip effect is used as a relationship-level reverse proxy for demand information distortion. A quantitative archival-data design is adopted using supplier–customer-year observations from Chinese listed companies. Customer digital transformation is measured through an annual-report-based digital transformation indicator. Ordinary least squares regressions with industry and year fixed effects are estimated, with standard errors clustered at the supplier-firm level. Robustness checks use a logged bullwhip-effect measure, an alternative digital transformation indicator, supplier fixed effects, and an alternative dependent variable. Heterogeneity analysis is conducted according to external uncertainty. Customer digital transformation is negatively and significantly associated with the bullwhip effect, indicating lower demand information distortion in relationships involving digitally transformed customer firms. The association remains supported across the logged dependent-variable specification, the alternative digital transformation measure, and supplier fixed effects, although the evidence is weaker when upstream supply-demand deviation is used as the alternative outcome. The negative association is more pronounced under high external uncertainty. The findings suggest that customer-side digitalisation may generate supply-chain-level information spillovers by improving visibility, traceability, and credibility of demand-related information. The study contributes by positioning the bullwhip effect as an observable relationship-level indicator of supply chain information efficiency and by clarifying the boundary role of external uncertainty.
The effects of flipped classroom approach on the motivation and engagement of accounting students
This study investigated the effects of the flipped classroom approach on the motivation and engagement of accounting students. A quasi-experimental pre-test–post-test design with a control group was employed involving 80 students enrolled in an Accounting 1 course at a Matriculation College. The participants were divided into a treatment group (n = 40), which experienced the flipped classroom approach, and a control group (n = 40), which received traditional instruction. Students’ motivation and engagement were measured using the Intrinsic Motivation Inventory and Classroom Engagement Inventory, respectively. Data were analyzed using independent samples t-tests and paired samples t-tests. The findings indicated that there were no significant differences between the treatment and control groups in the pre-test for both motivation and engagement, confirming group equivalence prior to the intervention. However, significant differences were found in the post-test scores, with the treatment group reporting higher levels of motivation and engagement than the control group. In addition, significant improvements were observed between the pre-test and post-test scores within the treatment group. The Paired Samples t-test results, shows that the findings were statistically significant (t = -19.647, df = 39, p < .05) and (t = -18.950, df = 39, p < 0.05). The effect size analyses revealed large effects for both motivation and engagement. The findings suggest that the flipped classroom approach is an effective pedagogical strategy for enhancing accounting students’ motivation and engagement, thereby contributing to improved learning experiences in higher education.
Reviews, urgency, and the urge to buy: Electronic word-of-mouth, fear of missing out, and impulsive buying behaviour on TikTok among Generation Z
TikTok blends peer-generated reviews and trend-driven urgency into a single scrolling feed, and both features are widely believed to push young users toward unplanned purchases. This study tests whether electronic word-of-mouth (eWOM), in the form of user reviews encountered on TikTok, and fear of missing out (FOMO) predict impulsive buying behaviour among Generation Z consumers. Survey data were collected from 200 Malaysian TikTok users using a structured questionnaire adapted from established scales and analysed using partial least squares structural equation modelling (PLS-SEM). All three constructs showed satisfactory reliability and convergent validity (Cronbach's alpha .877-.892, composite reliability .916-.927, average variance extracted .698-.808), and discriminant validity was confirmed via the heterotrait-monotrait ratio (HTMT, all values below .80). FOMO was a strong, significant predictor (beta = .690, t = 15.25, p < .001, f2 = .928, a large effect), while eWOM showed a small, borderline effect at the conventional .05 threshold (beta = .090, t = 1.84, p = .067, f2 = .016, below the conventional threshold for even a small effect). These findings suggest that on TikTok, the informational role of user reviews is, at most, a secondary contributor next to the emotional urgency generated by FOMO in triggering an impulsive purchase, even though eWOM correlates positively with impulsive buying at the bivariate level. The study extends the electronic word-of-mouth and stimulus-organism-response literature to the TikTok shopping context and offers marketers, platform designers, and consumer researchers evidence on which psychological lever most reliably converts engagement into unplanned spending.
Environmental tax reform and green transformation of SMEs in a resource-based city: Policy constraints and breakthrough pathways from Anyang, China
This study examines how environmental tax reform shapes the green transformation of small and medium-sized enterprises (SMEs) in Anyang, China, a resource-based industrial city. Based on field visits to 62 SMEs, 128 interviews and 247 valid questionnaire responses, the study analyses the policy effects, implementation constraints and transformation outcomes of environmental taxation. A multidimensional evaluation framework is used to assess economic, environmental and social performance. The findings show that environmental tax reform promotes SME green transformation through three mechanisms: cost constraint, policy incentives and market competition. However, transformation performance remains uneven. Environmental outcomes are relatively strong, with an average score of 72.3, while economic outcomes remain weak, with an average score of 45.8. Only 10.1% of sampled firms reached an excellent transformation level. The main constraints include limited policy accessibility, weak interdepartmental coordination, insufficient finance and technology support, and low internal management capacity. The study contributes to policy practice by proposing coordinated measures involving differentiated tax policy, green finance, technology services and enterprise capability building.
Innovating technology risk management and cyber resilience within the corporate sector in Malaysia
The Malaysian corporate sector operates in an increasingly digitalised environment, expanding exposure to sophisticated cyber and technology risks. Despite the issuance of five key regulatory instruments, including those from Bank Negara Malaysia, the Securities Commission, Bursa Malaysia, NACSA, and MCMC, the regulatory landscape is characterized by a complex "multi-statute architecture" with significant fragmentation in legal character and prescriptive intensity. This study aims to map these five principal instruments, compare them across analytical dimensions such as risk management approaches and reporting mechanisms, and identify points of convergence and tension to propose innovative strategies. Utilizing a doctrinal legal research design supplemented by qualitative comparative analysis, the research reveals a universal shift from prevention to proactive cyber resilience and a shared emphasis on board-level oversight. However, critical tensions persist, particularly regarding uneven treatment of emerging technologies like artificial intelligence and conflicting incident reporting timelines, which range from same-day notification to unspecified periods. These discrepancies create a heavy compliance burden and hinder coordinated national responses. Key implications suggest the urgent need for a formal inter-regulator memorandum of understanding to harmonise reporting thresholds and align regulatory expectations. Additionally, the study recommends a unified cross-sectoral framework for emerging technologies and extended third-party oversight. By addressing these gaps, Malaysia can transition from its current fragmented regime toward a coherent, resilience-based governance landscape that better safeguards market integrity and national security against evolving digital threats.
Ethical corporate governance and innovation performance in Chinese manufacturing firms: The mediating role of internal resource allocation
Ethical corporate governance plays an important role in promoting sustainable innovation and responsible managerial decision-making, particularly in the context of technological disruption and industrial transformation. In Chinese manufacturing firms, innovation requires not only financial support but also effective internal resource allocation to sustain long-term competitiveness. However, existing studies have primarily focused on the direct relationship between corporate governance and innovation performance, with limited attention given to the internal managerial processes that connect governance practices with innovation outcomes. Therefore, this study reviews the literature on ethical corporate governance, internal resource allocation, and innovation performance in Chinese manufacturing firms. A narrative literature review approach was adopted, and relevant peer-reviewed studies published in major academic journals were identified through a structured literature search of the Scopus, Web of Science, and Google Scholar databases using predefined keywords related to the research topic. The review examines governance mechanisms, including board independence, CEO duality, board size, and ownership concentration, from ethical governance and management accounting perspectives. This review contributes theoretically by integrating Agency Theory and management accounting perspectives to explain how internal resource allocation functions as a mechanism linking ethical corporate governance with innovation performance. The study also identifies key research gaps and proposes directions for future research, providing a conceptual foundation for advancing governance and innovation research in Chinese manufacturing firms.
Information transparency in live streaming marketing of local specialty food brands: A preliminary review
This preliminary review examines the role of information transparency in live streaming marketing of local specialty food brands. Unlike static e-commerce displays, live streaming marketing combines real-time product demonstration, streamer explanation, viewer comments, promotional pressure, and immediate transaction opportunities. These features may help local specialty food brands communicate product origin, ingredients, production processes, cultural meaning, price rules, and after-sales commitments. However, they may also intensify information asymmetry when disclosure is selective, exaggerated, difficult to verify, or embedded in strong persuasion. Methodologically, the study adopts a structured preliminary review of selected peer-reviewed empirical studies and seminal theoretical works identified through keyword-based academic searches and backward reference checking. Studies were selected for their direct relevance to live streaming commerce, information transparency, consumer trust, food traceability, ethical marketing, consumer protection, and local food authenticity, and were synthesised thematically. The review argues that information transparency should be treated as more than simple disclosure; it includes clarity, completeness, accessibility, verifiability, interpretability, and accountability in a persuasive digital environment. Guided by the Stimulus-Organism-Response (SOR) perspective, the review explains how transparent product, price, source, transaction, and cultural information may function as marketing stimuli that shape consumer evaluation, reduce uncertainty, and strengthen consumer trust. The paper proposes an Information Transparency-Trust Response Framework to guide future empirical studies of local specialty food brands in China's live streaming commerce context. The review contributes by consolidating fragmented literature and repositioning information transparency as both a digital marketing issue and a consumer protection issue.
Work-to-life and life-to-work integration and mental health symptoms among employees at a Malaysian public university
Work-life integration has become increasingly important in higher education as employees are required to manage overlapping work and personal responsibilities that may have implications for their psychological well-being. This study examines the relationships between work-to-life integration, life-to-work integration, and mental health symptoms among staff of Universiti Teknologi MARA (UiTM). A quantitative correlational research design was employed, with data collected from 62 academic and non-academic staff through an online self-administered questionnaire using convenience sampling. The instrument measured work-to-life integration, life-to-work integration, and mental health symptoms comprising depression, anxiety, and stress. Data were analysed using reliability analysis, Pearson correlation, and multiple regression analysis. The findings revealed that both work-to-life integration and life-to-work integration were positively and significantly associated with mental health symptoms. Life-to-work integration emerged as the stronger predictor, suggesting that personal-life demands extending into the work domain may have greater psychological implications for employees than work demands extending into personal life. The findings highlight the importance of managing boundaries between work and personal responsibilities and providing appropriate organisational support. The study concludes that excessive permeability between work and personal domains may contribute to greater psychological strain among university employees.
Sharifah Khairol Musairah Syed Abdul Mutalib
Fostering taxpayer integrity: The mediating role of tax awareness on the influence of trust in authorities and tax fairness towards MSME tax compliance
Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting economic growth; however, improving taxpayer compliance remains a major challenge, particularly in developing economies. Traditional tax compliance approaches that rely heavily on enforcement and sanctions are increasingly considered insufficient to encourage sustainable compliance. Therefore, strengthening taxpayer integrity through trust, fairness, and awareness has become essential in promoting voluntary tax compliance. This study aims to examine the influence of Trust in Authorities and Tax Fairness on MSME Tax Compliance, with Tax Awareness as a mediating mechanism. This study employed a quantitative explanatory approach using primary data collected through structured questionnaires. The respondents consisted of 364 MSME taxpayers in Bukittinggi City, West Sumatra, Indonesia, selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS by evaluating the measurement model and structural model. The findings reveal that Trust in Authorities significantly influences Tax Awareness (β = 0.269; p = 0.006) and MSME Tax Compliance (β = 0.185; p = 0.020). Tax Fairness significantly affects Tax Awareness (β = 0.552; p < 0.001) but does not directly influence MSME Tax Compliance (β = 0.058; p = 0.525). Furthermore, Tax Awareness significantly enhances MSME Tax Compliance (β = 0.324; p = 0.001). Mediation analysis shows that Tax Awareness mediates the relationship between Tax Fairness and MSME Tax Compliance but does not mediate the relationship between Trust in Authorities and compliance. This study contributes to behavioral taxation literature by integrating the Theory of Planned Behavior and Slippery Slope Framework, demonstrating that taxpayer awareness acts as a psychological mechanism that transforms perceived fairness into voluntary compliance. The findings suggest that human-centered tax governance should prioritize fairness, transparency, and awareness-building strategies to foster sustainable MSME taxpayer integrity.
Digital entrepreneurship education and knowledge as predictors of digital entrepreneurial intention: Evidence from Universiti Pendidikan Sultan Idris
Malaysia has introduced several policies, such as the Digital Education Policy (2024–2030) and the IPT Entrepreneurship Action Plan (2021–2025), to encourage graduates to start technology-based businesses, but empirical evidence on whether digital entrepreneurship education and knowledge truly shape students' intention to become digital entrepreneurs is still limited, particularly in the Malaysian public university context. This study examines the effect of digital entrepreneurship education (DEE) and digital entrepreneurship knowledge (DEK) on digital entrepreneurial intention (DEI) among students of the Faculty of Management and Economics (FPE), Universiti Pendidikan Sultan Idris (UPSI). This study used a quantitative, cross-sectional design. A total of 346 students from FPE UPSI answered a questionnaire distributed through Google Form. Descriptive analysis was used to identify the level of DEI, DEE, and DEK, while multiple regression analysis, using SPSS version 26, was used to test the effect of DEE and DEK on DEI. The findings show that FPE UPSI students have a high level of DEI (mean = 3.96), DEE (mean = 3.87), and DEK (mean = 3.90). Both DEE (β = 0.441, p < .001) and DEK (β = 0.371, p < .001) significantly and positively affected DEI, together explaining 55.3% of its variance, with DEE the stronger predictor. These findings imply that universities need to move entrepreneurship courses beyond theory by embedding hands-on digital activities, such as e-commerce simulations, digital marketing projects, and mentoring, so that education and knowledge work together to build students' confidence to start a digital business. For policymakers, the findings support strengthening the digital components of national entrepreneurship action plans and curricula, while for students, they point to digital skill building as a practical step toward becoming a digital entrepreneur after graduation.
Instrument validation for transformational leadership, organizational culture and innovation capability among young lecturers in Chinese universities
Grounded in Bass’s Transformational Leadership Theory(1994), Schein’s model of organizational culture(1992), and Amabile’s (1988) Componential Theory of Creativity, this pilot study aims to validate the reliability and validity of measurement instruments and preliminarily explore the structural relationships among transformational leadership, organizational culture, and innovation capability among young lecturers in Shandong universities, China. Employing a cross-sectional quantitative design, a stratified random sample of 130 young lecturers was surveyed via a structured questionnaire, with data analyzed using Exploratory Factor Analysis (EFA) and reliability tests. The EFA results yielded factor structures highly consistent with theoretical predictions: a 4-factor solution for Transformational Leadership, a 3-factor solution for Organizational Culture, and a 3-factor solution for Innovation Capability. All items demonstrated satisfactory factor loadings (>0.5) and corrected item-total correlations (CITC > 0.3). Furthermore, Cronbach’s alpha coefficients for all sub-constructs exceeded 0.7, indicating good internal consistency and construct validity, thus no items were deleted during the purification process. By integrating seminal theories with empirical testing, this study confirms the cultural adaptability and structural validity of the scales within the specific context of Chinese higher education. The findings support the validity and reliability of the measurement instrument for assessing transformational leadership, organizational culture, and innovation capability among young lecturers in Chinese universities.
Developing a governance–trust–tax morale framework for tax compliance: A systematic literature review
Tax compliance remains a major challenge for governments worldwide, as voluntary compliance increasingly depends on institutional quality and taxpayers' behavioural motivations rather than enforcement alone. Although governance, trust, and tax morale have been widely examined in previous studies, existing evidence remains fragmented and provides limited understanding of how these factors collectively influence voluntary tax compliance. This study develops a Governance–Trust–Tax Morale Framework for Tax Compliance through a Systematic Literature Review (SLR). Following the PRISMA 2020 guidelines, peer-reviewed articles published between 2015 and 2025 were systematically identified from the Scopus database and assessed using the Joanna Briggs Institute (JBI) Critical Appraisal Checklist. A total of 48 high-quality studies were included in the final synthesis. The review demonstrates that governance strengthens institutional legitimacy, which enhances public trust and reinforces tax morale, ultimately encouraging voluntary tax compliance. The findings further indicate that digitalisation supports this relationship by improving transparency and service quality, although its effectiveness depends on institutional readiness and taxpayers' trust. This review contributes to the tax compliance literature by integrating institutional, psychological, and moral dimensions into a single conceptual framework that extends existing behavioural perspectives on tax compliance. The proposed framework also offers practical guidance for policymakers seeking to strengthen voluntary tax compliance through governance reform, trust-building initiatives, and effective digital tax administration. Overall, this study proposes a novel Governance–Trust–Tax Morale Framework that advances existing tax compliance theory by integrating governance, trust, and tax morale into a unified institutional–behavioural perspective. The framework also provides a foundation for future empirical research across diverse institutional contexts.
Rewiring sustainability: A systematic literature review on the transmission channels and boundary conditions of the FinTech-carbon nexus
The transition of traditional economies to digital-financial paradigms (Industry 4.0) has generated conflicting environmental outcomes. While Ecological Modernization Theory suggests digitalization dematerializes economic activity, Jevons' Paradox and energy-intensive infrastructure investments raise concerns about environmental rebound effects. This systematic literature review (SLR) harmonizes these perspectives by analyzing the FinTech-Carbon Nexus across diverse economic contexts. Adhering to the PRISMA systematic protocol, 515 documents were identified in the Scopus database using a comprehensive query of carbon emissions and financial technologies, resulting in 33 core empirical papers published between 2023 and 2026. These papers were analyzed, coded, and categorized using second-generation econometric methods (such as Method of Moments Quantile Regression, Panel Vector Autoregression, CS-ARDL, Staggered DID, and Dynamic Spatial Durbin Models) across multiple economic blocs (OECD, E7, G20, BRICS-T, and CAREC). The synthesis reveals five primary transmission channels (Green Technological Innovation/Energy-Saving and Carbon-Reduction Innovations (ESCRI), Industrial Structure Upgrading, Green Total Factor Productivity, Frictionless Capital Mobilization, and Pro-Environmental Behavioral Adaptation) and four critical boundary conditions (the Technological Rebound Effect, Economic Complexity Gaps, the CAREC 'Green Paradox', and Institutional Quality). Empirical findings suggest that a 1% increase in urban FinTech is associated with a 0.0038% reduction in carbon intensity, with green innovation and renewable energy investments functioning as highly significant, primary drivers of global carbon mitigation. A context-specific, graded playbook is established to guide policymakers. This includes green regulatory sandboxes, tiered licensing, integration of personal carbon accounts with FinTech databases, and strict carbon footprint disclosure rules for energy-intensive digital infrastructures.
Green innovation in hard-to-abate sectors: A conceptual model of green dynamic capabilities.
Achieving net-zero emissions is a global priority, but hard-to-abate sectors, particularly heavy manufacturing industries, face extreme difficulties in their green transition. Unlike light-asset firms, these sectors suffer from severe physical and cognitive asset lock-ins. High sunk costs in old machinery and rigid management thinking prevent them from adopting green technologies. While existing research often focuses on external pressures like government regulations, this paper shifts the focus to the internal organizational level by using the Dynamic Capability View. To address this gap, this paper builds a conceptual model to explain how these firms can achieve green innovation through green dynamic capabilities. The framework divides these capabilities into three clear stages. First, green sensing allows firms to identify environmental trends and new technologies. Second, green seizing enables management to make concrete green investment decisions. Third, green reconfiguring helps firms physically transform their old production lines. From this logical structure, we develop several theoretical propositions. We argue that these three capabilities are the necessary internal tools to break asset lock-ins and turn external environmental pressures into real green innovation performance. Finally, this paper provides a clear theoretical map for future empirical research.
The moderating effect of gender on the influence of learning approaches and academic achievement among accounting students at Universiti Pendidikan Sultan Idris.
This study explores the impact of learning approaches deep, strategic, and surface on the academic achievement of accounting students at Universiti Pendidikan Sultan Idris (UPSI). Using a quantitative research design, data were collected from 142 students through structured questionnaires. Findings reveal that strategic learning is the most commonly adopted approach, followed by surface and deep learning. Strategic learners achieved higher Cumulative Grade Point Average (CGPA) scores, while deep learning, despite fostering critical understanding, was less effective in producing immediate academic gains. Gender analysis showed that female students slightly favoured deep and strategic approaches, while male students leaned toward surface learning. The study emphasizes aligning teaching strategies with students' learning preferences and recommends interventions to promote effective learning habits.
University social responsibility and core competitiveness: A narrative review in the context of private universities in China
University Social Responsibility (USR) is increasingly recognized as a strategic element in enhancing the competitiveness of higher education institutions, particularly in the context of private universities in China. This study aims to explore the relationship between the implementation of USR and the core competitiveness of universities through a narrative review approach. The main focus of this study is to identify the dimensions of USR, analyze the factors influencing core competitiveness, and examine the mechanisms of the relationship between these two constructs. This study adopts a qualitative approach in the form of a narrative review based on secondary literature analysis from indexed databases such as Scopus and Web of Science. The selected articles are within the period of 2020 to 2025 and are analyzed using thematic analysis methods to identify key patterns, themes, and relationships. The findings of the study show that USR has a significant influence on university core competitiveness through several main mechanisms, namely the enhancement of institutional reputation, improvement of stakeholder satisfaction, empowerment of innovation and collaboration, formation of a positive organizational culture, and strengthening of institutional adaptability. In addition, the findings also indicate that the dimensions of USR are interrelated and produce a synergistic effect on overall institutional development. In the context of private universities in China, USR is found to play an important role as a strategy in addressing challenges such as resource constraints, intense competition, and issues of public trust. This study also emphasizes that USR is not merely a social activity, but a strategic institutional development approach capable of enhancing sustainable competitive advantage. The implications of the study highlight the need to integrate USR into university strategic planning, strengthen collaboration with stakeholders, and ensure more comprehensive policy support from the government. Overall, this study contributes to a deeper understanding of the role of USR as a driver of university core competitiveness, particularly in the rapidly developing context of private higher education in China.
Determinants of Student Engagement in Blended Learning Environments: The Relative Influence of Technology Acceptance, Lecturer Support, and Motivation in Strategic Management Education
Student engagement is a critical determinant of learning success in blended learning environments. However, existing research continues to produce inconsistent findings regarding the relative influence of technological, instructional, and psychological factors on engagement. This study examines the effects of perceived ease of use, perceived usefulness, lecturer support, and student motivation on student engagement among undergraduate Strategic Management students. A quantitative cross-sectional survey was conducted among 133 undergraduate students enrolled in Strategic Management courses at a Malaysian public university. Data were analysed using partial least squares structural equation modelling (PLS-SEM) through SmartPLS 4. The study integrates the Technology Acceptance Model and Self-Determination Theory to explain engagement in blended learning environments. The results reveal that student motivation is the strongest predictor of student engagement (β = 0.562, p < .001), followed by perceived ease of use (β = 0.248, p = .004). Perceived usefulness (β = 0.045, p = .607) and lecturer support (β = 0.005, p = .958) do not significantly influence engagement. The model explains 57.7% of the variance in student engagement (R² = 0.577). This study contributes to blended learning and student engagement literature in three important ways. First, it integrates TAM and SDT to provide a more comprehensive explanation of engagement in blended learning environments. Second, it extends engagement research into the context of Strategic Management education, a discipline characterized by high levels of analytical reasoning and decision-making. Third, the findings provide empirical evidence supporting an emerging shift from technology-centred explanations of engagement toward learner-centred explanations, highlighting the dominant role of student motivation in digitally mature learning environments.
Career growth and organizational commitment among young academicians in Chinese private universities: Implications for human capital development
This study examines the role of career growth in strengthening organizational commitment among young academicians in Chinese private universities,while highlighting its practical implications for human capital development.Grounded in Social Exchange Theory, the study investigates the effects of four dimensions of career growth-career goal advancement, skill development, professional advancement opportunities,and Remuneration Growth-on organizational commitment. Data were collected through a survey involving 105 young academicians from 25 private universities in Shandong Province,China.Multiple regression analysis was conducted using SPSS Version 29 to assess the relationships between career growth dimensions and organizational commitment.The results indicate that all four dimensions significantly and positively influence organizational commitment. Among them, Remuneration Growth emerged as the strongest predictor (β=0.294,p<0.001),followed by professional advancement opportunities (β = 0.238, p <0.01), career goal advancement (β = 0.235, p <0.01), and skill development (β = 0.180, p <0.05).The regression model explained 41.3% of the variance in organizational commitment (F(4,100) =17.606, p<0.001). The findings highlight the pivotal role of career growth in fostering organizational commitment among young academicians and emphasize the importance of providing developmental opportunities, institutional resources, and career advancement pathways. The study contributes to the growing literature on career development and organizational behavior in higher education and offers practical implications for human capital development strategies in Chinese private universities.
The impact of female directors on firm value in Shariah and non-Shariah compliant firms: A scoping review
The Interest in the relationship between female board representation and firm value has increased in recent years, including within shariah compliant firms. Nevertheless, the existing literature remains dispersed across countries, industries, theoretical perspectives and methodological approaches. This study examines the development and main characteristics of research on female directors and firm value, with particular emphasis on shariah compliant firms. A scoping review was undertaken using articles identified through systematic searches of Scopus and Web of Science. The search yielded 247 records. Of these, 178 were excluded for failing to meet the eligibility criteria, six because the full texts were unavailable, two as duplicates, and seven because they were unrelated to the research focus. The final review included 54 publications published between 2014 and 2025, 27 from each database. Publication activity grew significantly towards the conclusion of the review period with 32articles (59.3%) between 2023 and 2025. Indonesia was the most studied country (14.81%), followed by Malaysia (11.11%), and MENA was the dominating region. General listed firms represented the largest study category, accounting for 23 articles. Nine articles examined banking institution, while eight focused on non-financial listed firms. Quantitative, regression-based designs predominated and panel regression was employed in 26 articles. Agency Theory was employed as the main theoretical framework in 33 investigations either independently or in combination with other theories. Considerable variation was also found in geographical coverage, sectoral focus, measurements of female board representation and firm value indicators. Although this field has developed rapidly, the evidence remains concentrated within certain countries, sectors and research designs. Future studies should extend the analysis to underexplored markets and institutional context, particularly shariah compliant firms, to clarify the conditions under which female directors may contribute to firm value.
E-commerce platform collaboration and platform-based supply chain efficiency: A conceptual review of structural integration and relational quality mechanisms
This article aims to develop a structural-relational conceptual framework explaining how e-commerce platform collaboration mechanisms translate into platform-based supply chain efficiency through supply chain integration and supply chain relationship quality. E-commerce platforms increasingly reshape supply chains as coordination infrastructures rather than merely online transaction channels. However, existing research remains fragmented in explaining how platform collaboration becomes efficiency-relevant in platform-based supply chains. Using a conceptual review and development-sequence synthesis, this article integrates literature on e-commerce platform collaboration, supply chain integration, supply chain relationship quality, and platform-based supply chain efficiency. The synthesis identifies two parallel mechanisms. Supply chain integration operates as a structural mechanism by aligning information, processes, and operations, whereas supply chain relationship quality operates as a relational mechanism by strengthening trust, commitment, and cooperative problem-solving. Based on this synthesis, the article develops a framework linking E-commerce Platform Collaboration Mechanisms, Supply Chain Integration, Supply Chain Relationship Quality, and Platform-Based Supply Chain Efficiency. The article contributes by clarifying that platform collaboration does not automatically generate efficiency; its efficiency relevance depends on whether platform-supported coordination becomes structurally embedded and relationally sustained.
Factors influencing CAATs adoption among auditors in Malaysian SMPs through behavioral intention: A conceptual paper
The increasing digitalisation of financial reporting and auditing has heightened the importance of Computer-Assisted Audit Techniques (CAATs) in improving audit efficiency, effectiveness, and the analysis of large volumes of data. In Malaysia, initiatives such as e-Invoicing and the Malaysian Business Reporting System (MBRS) have accelerated the need for technology-enabled audit practices, particularly among Small and Medium Practices (SMPs). Despite these developments, some of the SMPs still rely on traditional auditing techniques, resulting in a relatively low level of CAATs adoption compared to larger firms. Existing studies have focused primarily on technological and organisational factors that influence the adoption of audit technology, while the behavioural intention mechanisms underlying auditors’ acceptance decisions remain underexplored. Based on the Unified Theory of Acceptance and Use of Technology (UTAUT) and related technology adoption literature, this conceptual paper proposes a framework to explain the adoption of CAATs among auditors in Malaysian SMPs. Specifically, the framework examines the influence of performance expectancy and technological skills on auditors’ behavioral intention to adopt CAATs. Behavioral intentions are proposed as a mediating mechanism linking these factors to actual CAATs adoption. Through a structured review of the literature on audit technology use, technology acceptance, and CAATs implementation, this paper synthesizes theoretical and empirical insights to develop a context-specific conceptual framework for understanding the adoption of CAATs among auditors in Malaysian SMPs. In practical terms, this study provides insights for SMPs, professional accounting bodies, and regulators in designing initiatives to strengthen auditors’ digital readiness and promote sustainable adoption of CAATs in the Malaysian auditing profession.
Escaping to shop: How escapism and fear of missing out drive TikTok induced impulsive buying behaviour among Generation Z consumers
TikTok has grown from an entertainment application into a shopping destination in its own right, and its short-form, algorithm-driven content is widely believed to push young users toward unplanned purchases. This study examines whether two psychological drivers commonly associated with social media use, escapism (using TikTok to withdraw from everyday pressures) and fear of missing out (FOMO), predict impulsive buying behaviour among Generation Z consumers. Survey data were collected from 200 Malaysian TikTok users using a structured questionnaire adapted from established scales and analysed using partial least squares structural equation modelling (PLS-SEM). All three constructs showed satisfactory reliability and convergent validity (Cronbach's alpha .822-.892, composite reliability .883-.927, average variance extracted .638-.808), and discriminant validity was confirmed via the heterotrait-monotrait ratio (HTMT, all values below .80). The structural model explained a moderate share of the variance in impulsive buying behaviour (R2 = .502) with confirmed out-of-sample predictive relevance (Q2 = .389). FOMO emerged as a strong, significant predictor t = 14.73, p < .001, f2 = .922 ,(a large effect), while escapism did not significantly predict impulsive buying once FOMO was accounted for t = -0.42, p = .674, f2 = .001 (negligible). These findings suggest that on TikTok, the anxious urgency associated with FOMO, rather than the pleasurable withdrawal associated with escapism, is what tips browsing into buying. The study extends the uses and gratifications and stimulus-organism-response literature to the TikTok shopping context and offers marketers, platform designers, and consumer-protection stakeholders practical guidance on the psychological levers most likely to turn youth engagement into unplanned spending.
Balancing exploitation and exploration: An ambidextrous resilience framework for green innovation in carbon-intensive industries
Achieving net-zero emissions is a major challenge for carbon-intensive industries. When facing strict environmental regulations, these firms face a severe survival paradox. If they immediately abandon their traditional high-carbon equipment to pursue radical green technologies, they risk breaking their cash flow. However, if they rely on their old assets and ignore green innovation, they will lose future market competitiveness. Existing literature often overlooks this structural tension, broadly advising heavy manufacturers to transition quickly. To solve this paradox, this paper introduces the theory of organisational ambidexterity. We propose that carbon-intensive firms develop ambidextrous resilience by simultaneously balancing green exploitation and green exploration. Green exploitation allows firms to ensure short-term compliance and financial stability. Green exploration enables firms to test and adopt radical low-carbon technologies for long-term strategic renewal. By balancing these two conflicting forces, firms can safely cross the dangerous gap between their high-carbon history and a low-carbon future. Unlike prior conceptual studies that broadly prescribe green innovation, this paper provides a micro-foundational mechanism detailing how organizations structurally and financially transition, offering a novel extension to environmental ambidexterity literature.
Inovasi digital bagi ketahanan bencana dan kelestarian keusahawanan PKS: Satu tinjauan sistematik
Kajian tinjauan ini mensintesis penemuan lepas mengenai peranan inovasi digital dalam memperkukuh ketahanan bencana serta mempromosi kelestarian keusahawanan Perusahaan Kecil dan Sederhana (PKS). Berdasarkan analisis literatur kontemporari bagi tempoh 2024 hingga 2025, kajian ini mendedahkan impak transformatif Kecerdasan Buatan (AI), media sosial, dan teknologi rantaian blok (blockchain) dalam kedua-dua domain tersebut. Dapatan utama menunjukkan bahawa instrumen digital ini berupaya mempermudah aspek kesiapsiagaan, memacu tindak balas masa nyata semasa bencana, serta menyokong amalan perniagaan lestari menerusi peningkatan aspek ketelusan dan penglibatan pelanggan. Selain itu, kajian ini turut mengintegrasikan kerangka sistemik seperti Rajah Gelung Kausal (Causal Loop Diagram - CLD) serta menilai model kelestarian perniagaan digital PKS dan jaringan ketersambungan platform digital. Walau bagaimanapun, wujud hambatan sistemik yang signifikan merentasi tiga peringkat utama: mikro (tekanan teknologi usahawan), meso (kekangan kewangan dan isu privasi data AI), dan makro (dispariti infrastruktur wilayah serta kelewatan penggubalan dasar kawal selia). Sehubungan itu, implikasi dasar mencadangkan kepentingan memupuk inklusiviti digital yang saksama melalui inisiatif kolaborasi strategik antara agensi peneraju seperti Agensi Pengurusan Bencana Negara (NADMA) dan Perbadanan Ekonomi Digital Malaysia (MDEC). Penyelidikan masa hadapan harus memberikan tumpuan kepada penyepaduan teknologi termaju ini demi kelangsungan aplikasi ketahanan bencana dan kelestarian ekonomi yang lebih holistik.
Does innovation bridge entrepreneurial competencies and business sustainability? Evidence from SMEs in Tanah Datar, Indonesia.
This Study aims to examine the influence of entrepreneurial competencies on business sustainability and to investigate whether innovation mediates this relationship among SMEs in Tanah Datar, West Sumatera, Indonesia. The Study was conducted using a quantitative approach involving 40 SMEs owners or managers as respondents. Data were collected through questionnaires and analysed using SPSS, including validity testing, regression analysis, and mediation testing. The result show that entrepreneurial competencies have a positive and significant effect on business sustainability. This finding indicates that SMEs owners or managers with stronger competencies are more capable maintaining business continuity, managing resources, responding to business challenges, and developing their enterprises in a sustainable way. However, entrepreneurial competencies were found to have a positive but insignificant effect on innovation. Innovation also showed a positive but insignificant effect on business sustainability. The mediation test further reveals that innovation does not mediate the relationship between entrepreneurial competencies and business sustainability. This indicates that, in the context of SMEs in Tanah Datar, business sustainability is more directly shaped by the competencies of business owners or managers rather than through innovation as a mediating variable. These findings highlight the importance of strengthening entrepreneurial competencies , particularly in business planning, decision making, opportunity recognition, and resource management, to support the long tem sustainability of SMEs.
The influence of corporate social responsibility on ESG perception and sustainable development goals achievement: The mediating role of greenwashing in Indonesian energy companies
This study examines the effect of Corporate Social Responsibility (CSR) on Environmental, Social, and Governance (ESG) perception and Sustainable Development Goals (SDGs) achievement, with grìeìenwashing as a mìediating variablìe. Thìe study focusìes on ìenìergy sìector companiìes listìed on thìe Indonìesia Stock Exchangìe during thìe 2021–2025 pìeriod. Using purposivìe sampling, thìe final samplìe consists of 82 companiìes with 410 firm-yìear obsìervations. Thìe data wìerìe analyzìed using panìel data rìegrìession with EViìews 13. Modìel sìelìection tìests indicatìe that thìe random ìeffìects modìel is thìe most appropriatìe ìestimation modìel. Thìe findings show that CSR has no significant ìeffìect on ESG pìercìeption, but has a positivìe and significant ìeffìect on SDGs achiìevìemìent. CSR also has no significant ìeffìect on grìeìenwashing. Furthìermorìe, grìeìenwashing has a nìegativìe and significant ìeffìect on both ESG pìercìeption and SDGs achiìevìemìent. Howìevìer, thìe Sobìel tìest rìesults indicatìe that grìeìenwashing doìes not mìediatìe thìe rìelationship bìetwìeìen CSR and ESG pìercìeption, nor thìe rìelationship bìetwìeìen CSR and SDGs achiìevìemìent. Thìesìe findings suggìest that grìeìenwashing acts morìe as a dirìect factor that wìeakìens sustainability outcomìes rathìer than as a mìediating mìechanism bìetwìeìen CSR and ESG or SDGs. This study contributìes to thìe CSR, ESG, SDGs, and grìeìenwashing litìeraturìe by providing ìempirical ìevidìencìe from thìe Indonìesian ìenìergy sìector.
Empowering youth career readiness through SULAM: A pre-post evaluation of experiential learning in job search skills
Youth career readiness represents a critical priority in higher education and vocational policy, as successful transitions into employment demand practical job-search competencies alongside formal academic credentials. However, young individuals routinely enter the labor market with severe deficits in workplace capabilities, application confidence, and job-search literacy. This study empirically evaluated the overall effectiveness of the Service-Learning Malaysia–University for Society (SULAM) experiential learning initiative in enhancing youth job-search skills and career readiness. Utilizing a quantitative pre- and post-intervention research design, data were collected from a diverse sample of 253 youth participants across various community categories in Melaka, Malaysia. The intervention comprised a structured, two-month, seven-module experiential curriculum emphasizing career goal setting, job-search tools, digital networking, resume building, and interview preparation. Survey instruments measured Program Effectiveness, Knowledge Evaluation, and pre- and post-SULAM Implementation. Inferential analyses, combining parametric paired-samples t-tests and non-parametric Wilcoxon signed-rank tests, revealed an extraordinary, statistically significant upward shift in youth career readiness. Participant composite competency scores advanced from a low baseline pre-intervention rating to a near-maximum post-intervention mean, representing a substantial mean gain on a five-point Likert scale and an exceptionally large standardized effect size. High supporting ratings for program effectiveness and knowledge evaluation confirmed that structured facilitation and collaborative group dynamics served as key operational drivers of learning retention. The study concludes that SULAM successfully converts theoretical career concepts into actionable, high-efficacy behaviors, equipping young job seekers with the practical tools and social knowledge dissemination capabilities required for modern workforce transitions.
Tax incentives and responsible technological innovation in China's new energy vehicle industry: Evidence from NIO.
This study presents an exploratory, qualitative single-case analysis examining the critical relationship between fiscal incentives and technological innovation within China’s new energy vehicle (NEV) industry, focusing on NIO Inc. as the primary subject of analysis. Grounded in theories of technology governance and public value creation, the research systematically maps public policy documents, academic literature, and audited financial disclosures spanning the 2021–2024 period. Specifically, the evaluative framework assesses the integration of three core policy instruments: purchase tax exemptions, research and development (R&D) subsidies, and strategic fiscal guidance. To ground this empirical inquiry, NIO’s longitudinal trends in vehicle deliveries, corporate revenues, R&D expenditures, vehicle margins, and net losses are analysed in tandem with shifting regulatory phases. The findings demonstrate that while these fiscal incentives effectively mitigate capital burdens and catalyse market demand, their long-term efficacy remains highly contingent upon institutional policy integrity which defined by transparent eligibility criteria and structural predictability, coupled with robust internal strategic management. Therefore, this study contends that future fiscal evaluations must surpass volume-centric sales metrics to rigorously assess substantive green innovation quality and mitigate the risks of structural policy dependency. To generalize and expand upon these interpretive insights, the study concludes by proposing a comparative, multi-firm framework for subsequent research.
Organizational management practices among micro enterprises in Perak
Micro-enterprises play a vital role in promoting economic growth, employment creation, and business sustainability. However, despite their significant contribution to the economy, many micro-enterprises continue to face managerial challenges that affect their long-term competitiveness and survival. This study aims to investigate the organizational management practices adopted by micro-entrepreneurs in Perak, Malaysia. Specifically, it examines the extent to which micro-entrepreneurs implement organizational management practices related to strategic planning, goal setting, performance monitoring, decision-making, resource management, and problem-solving. A quantitative research approach employing a survey design was adopted. Data were collected from 102 micro-entrepreneurs operating in the districts of Muallim, Perak Tengah, and Kinta using a structured questionnaire comprising eight adapted measurement items. The data were analysed using descriptive statistics, including mean and standard deviation. The findings revealed that the respondents demonstrated a high level of organizational management practices (M = 3.86, SD = 0.80). Among the dimensions examined, taking immediate corrective action when business problems arise recorded the highest mean score (M = 4.12), indicating strong organizational agility and proactive decision-making. Conversely, setting clear short-term business goals recorded the lowest mean score (M = 3.54), suggesting inconsistencies in formal planning practices among micro-enterprises. Overall, the findings indicate that while Malaysian micro-entrepreneurs exhibit strong operational management capabilities, greater emphasis should be placed on strengthening systematic goal setting and strategic planning to improve business performance and sustainability. This study contributes to the entrepreneurship literature by providing empirical evidence on organizational management practices within the micro-enterprise context and offers practical implications for policymakers and entrepreneurship development agencies in designing targeted managerial development programmes to enhance the resilience, competitiveness, and long-term sustainability of micro-enterprises.
Augmented reality for online return governance: Policy and practice implications for e-commerce platforms
Online product returns are a platform-governance challenge because they connect consumer protection, seller costs, information quality, reverse logistics and platform accountability. This conceptual and practice-oriented study examines how augmented reality (AR) may support online return governance by improving pre-purchase product evaluation. A structured integrative review was conducted in July 2026. Fifty-four candidate records were assembled from the authors' doctoral reference library, targeted keyword searches, publisher platforms and citation chaining; 25 sources were retained after relevance, publication-status and quality screening. Product uncertainty theory provides the core explanatory mechanism, while platform-governance and consumer-protection perspectives clarify how technological affordances can be converted into responsible practice. The resulting framework links interactive, vivid and contextually embedded AR presentation to improved product diagnosticity, lower quality and fit uncertainty, pre-purchase return-risk prevention and governance safeguards. Five testable propositions specify the proposed relationships and their boundary conditions. The paper argues that AR should not be treated only as a sales-conversion device, but as a human-centred decision-support technology whose governance value depends on representation accuracy, product type, consumer capability, privacy protection and platform accountability. Practical implications are developed for platforms, sellers, regulators and sustainability actors. Because the framework is conceptual and the review is targeted rather than exhaustive, its relationships require empirical validation using experiments, surveys, transaction data and field studies.
Integrating Islamic social responsibility, financial performance, and sustainable development in Islamic banking: A systematic review.
: The growing emphasis on sustainable finance has reshaped the strategic role of Islamic banking, positioning Islamic Social Responsibility (ISR) as a key mechanism for integrating ethical governance, financial performance, and sustainable development. Despite the expanding body of research, existing studies remain theoretically, methodologically, and thematically fragmented, limiting a comprehensive understanding of ISR within Islamic banking. This study addresses this gap by conducting a Systematic Literature Review (SLR) to synthesize the intellectual development of ISR research and examine how the literature conceptualizes the relationships among ISR, financial performance, and sustainable development. The review followed the PRISMA 2020 guidelines and systematically analyzed 41 peer-reviewed journal articles published between 2015 and 2025, retrieved primarily from the Scopus database. The findings reveal a significant evolution in ISR research, from a disclosure-oriented perspective emphasizing CSR reporting and Sharia compliance toward a broader strategic perspective that integrates corporate governance, stakeholder accountability, sustainability, ESG, and the Sustainable Development Goals (SDGs). The review further demonstrates that Stakeholder Theory remains the dominant theoretical foundation, although recent studies increasingly combine complementary perspectives, including Agency Theory, Institutional Theory, Sustainability Theory, the Resource-Based View, and Maqasid al-Shariah, to explain the multidimensional nature of responsible Islamic banking. Methodologically, the literature is dominated by quantitative empirical studies using secondary data, while thematic analysis indicates an expanding research focus from CSR disclosure to sustainable value creation. The principal contribution of this review lies in developing an integrated conceptual understanding that positions ISR as the strategic nexus linking Islamic ethical values, corporate governance, financial performance, and sustainable development. By consolidating previously fragmented evidence, this review provides a stronger theoretical foundation for future research and offers practical insights for advancing sustainable and responsible Islamic banking.
Performance appraisal, job security, and work environment as predictors of employee retention in the Malaysia service industry
Employee retention has become an important concern for organisations as retaining skilled and experienced employees contributes to organisational stability, productivity, and long-term performance. In the service industry, effective human resource practices are particularly important in creating favourable employment experiences that encourage employees to remain with their organisations. This study examines the relationships between performance appraisal, job security, work environment, and employee retention among employees in the Malaysian service industry. A quantitative correlational research design was employed, with data collected through a self-administered questionnaire using non-probability convenience sampling. The questionnaire measured the study variables using a five-point Likert scale, and the data were analysed using descriptive statistics, Pearson correlation, and multiple regression analysis. The findings revealed that performance appraisal, job security, and work environment were positively and significantly related to employee retention. Among these factors, work environment emerged as the strongest predictor of employee retention, followed by performance appraisal, while job security also demonstrated a positive relationship with employee retention. The findings highlight the importance of providing a supportive work environment and implementing fair and transparent performance appraisal practices to encourage employees to remain with their organisations. The study concludes that effective human resource practices, particularly a positive work environment and well-managed performance appraisal, play an important role in strengthening employee retention within the Malaysian service industry.