Vol. 11 No. 67 (2026): Volume: 11 Issues: 67 Special Issue [August, 2026]

Articles

• Fostering taxpayer integrity: The mediating role of tax awareness on the influence of trust in authorities and tax fairness towards MSME tax compliance

  Jennisa Dwina Indriani, Rusliza Yahaya, Noor Lela Ahmad

  153-168

  • Abstract View 30
  • PDF 27

• Digital entrepreneurship education and knowledge as predictors of digital entrepreneurial intention: Evidence from Universiti Pendidikan Sultan Idris

  Ain Najeeha Mamat Wisno, Juliana Osman, Zuraidah Zainol, Norsamsinar Samsudin, Thuraiya Zakaria

  402-417

  • Abstract View 27
  • pdf 28

• Algorithmic investment literacy: Teaching students to evaluate, calibrate, and ethically use AI investment advice

  Fahmi Abdul Rahim, Nur Hafidzah Idris, Amirudin Mohd Nor, Rohaiza Kamis, Mohd Hafiz Bakar, Faezah Othman

  657-677

  • Abstract View 40
  • pdf 21

• Instrument validation for transformational leadership, organizational culture and innovation capability among young lecturers in Chinese universities

  Zhang Hua, Mohd Asri Mohd Noor

  13-33

  • Abstract View 30
  • PDF 29

• Developing a governance–trust–tax morale framework for tax compliance: A systematic literature review

  Dina Anggraini, Hazianti Abdul Halim, Zuriadah Ismail

  • Abstract View 41
  • PDF 31

• Rewiring sustainability: A systematic literature review on the transmission channels and boundary conditions of the FinTech-carbon nexus

  Azrizal Husin, Nur Hayati Abd Rahman, Mohd Danial Afiq Khamar Tazilah, Heri Yanto, Niswah Baroroh

  • Abstract View 33
  • pdf 25

• Green innovation in hard-to-abate sectors: A conceptual model of green dynamic capabilities.

  Zhong Lichen, Raja Nazim Raja Abdullah, Liu He, Roszi Naszariah Nasni Naseri

  142-152

  • Abstract View 28
  • PDF 21

• The moderating effect of gender on the influence of learning approaches and academic achievement among accounting students at Universiti Pendidikan Sultan Idris.

  Chan Kah Bao, Mohd Danial Afiq Khamar Tazilah, Che Siti Lazrina Md Lazim, Nur Diyana Ismail, Sharmeela Banu Sharmeela Banu

  377-391

  • Abstract View 20
  • pdf 25

• University social responsibility and core competitiveness: A narrative review in the context of private universities in China

  Wang Fang, Abu Bakar Abdul Hamid

  629-640

  • Abstract View 39
  • pdf 13

• Determinants of Student Engagement in Blended Learning Environments: The Relative Influence of Technology Acceptance, Lecturer Support, and Motivation in Strategic Management Education

  Juan Rizal Sa’ari, Ummi Kalsum Hassian, Nur Melissa Mohammad Faisal Wee, Mohd Zaki Sadik, Fahmi Abdul Rahim

  548-575

  • Abstract View 27
  • pdf 25

• Career growth and organizational commitment among young academicians in Chinese private universities: Implications for human capital development

  Feng ZhaoFeng, Siti Zubaidah Mohd Ariffin

  • Abstract View 22
  • PDF 22

• The impact of female directors on firm value in Shariah and non-Shariah compliant firms: A scoping review

  Silvi Delfiani, Nor Hanani Ahamad Rapani

  476-491

  • Abstract View 26
  • pdf 29

• E-commerce platform collaboration and platform-based supply chain efficiency: A conceptual review of structural integration and relational quality mechanisms

  Liu He, Raja Nazim Raja Abdullah, Zhong LiChen

  96-115

  • Abstract View 30
  • PDF 21

• Factors influencing CAATs adoption among auditors in Malaysian SMPs through behavioral intention: A conceptual paper

  Nurul Najihah Abdul Rahman, Nor Hanani Ahamad Rapani

  • Abstract View 43
  • pdf 39

• Escaping to shop: How escapism and fear of missing out drive TikTok induced impulsive buying behaviour among Generation Z consumers

  Nur Melissa Mohammad Faisal, Mohd Zaki Sadik, Juan Rizal Sa’ari, Ummi Kalsum Hassian, Fahmi Abdul Rahim, Siti Nur Aisyah, Siti Nor Hafizah, Siti Nur’ Aisyah

  608-618

  • Abstract View 44
  • pdf 34

• Balancing exploitation and exploration: An ambidextrous resilience framework for green innovation in carbon-intensive industries

  Zhong Lichen, Raja Nazim Raja Abdullah, Liu He, Roszi Naszariah Nasni Naseri

  • Abstract View 28
  • PDF 18

• Inovasi digital bagi ketahanan bencana dan kelestarian keusahawanan PKS: Satu tinjauan sistematik

  Thuraiya Zakaria, Mohamad Rohieszan Ramdan, Norsamsinar Samsudin, Juliana Osman@Zainal Abidin, Intan Khasumarlina Mohd Khalid

  448-461

  • Abstract View 21
  • pdf 21

• Does innovation bridge entrepreneurial competencies and business sustainability? Evidence from SMEs in Tanah Datar, Indonesia.

  Chitra Indah Sari, Jessnor Elmy Mat Jizat

  61-74

  • Abstract View 27
  • PDF 32

• The influence of corporate social responsibility on ESG perception and sustainable development goals achievement: The mediating role of greenwashing in Indonesian energy companies

  Riani Sukma Wijaya, Sharul Effendy Janudin, Nor Hanani Ahamad Rapani

  • Abstract View 28
  • PDF 37

• Empowering youth career readiness through SULAM: A pre-post evaluation of experiential learning in job search skills

  Idris Osman, Arnida Jahya, Nur Aizureen Anwar, Zarina Abdul Munir

  576-596

  • Abstract View 30
  • pdf 22

• Tax incentives and responsible technological innovation in China's new energy vehicle industry: Evidence from NIO.

  Chen Jie, Zuriadah Ismail, Rusliza Yahaya

  169-181

  • Abstract View 24
  • PDF 24

• Organizational management practices among micro enterprises in Perak

  Norsamsinar Samsudin, Thuraiya Zakaria, Mohd Ridwan Abd Razak, Juliana Osman@Zainal Abidin, Ahmad Zainal Abidin Abd Razak

  • Abstract View 27
  • pdf 27

• Augmented reality for online return governance: Policy and practice implications for e-commerce platforms

  Lin Rufeng, Mad Ithnin Salleh

  34-46

  • Abstract View 22
  • PDF 20

• Integrating Islamic social responsibility, financial performance, and sustainable development in Islamic banking: A systematic review.

  Fitria Rahmi, Mohd Faizal Basri

  • Abstract View 50
  • PDF 32

• Performance appraisal, job security, and work environment as predictors of employee retention in the Malaysia service industry

  Sharifah Khairol Musairah Syed Abdul Mutalib, Mutiiah Mohamad, Nor Salihah Robuan, Wan ‘Aliaa Wan Anis, Nur Zainie Abd Hamid

  521-533

  • Abstract View 24
  • pdf 26

• Safeguarding employees in Malaysian corporate insolvency: Institutional informant perspectives

  Muhamad Yohaniz Atan, Aimi Anuar, Saslina Kamaruddin

  130-141

  • Abstract View 46
  • PDF 26

• Hubungan antara kesejahteraan pekerja dan pengembangan kerjaya terhadap pengekalan staf akademik: Satu analisis awal

  Ahmad Amri Zainal Adnan, Ahmad Zainal Abidin Abd Razak, Bahijah Abas, Mohd Ridwan Abd Razak

  392-401

  • Abstract View 21
  • pdf 21

• The first move: Leadership and custodial fragmentation in publicly financed human capital investment

  Fahmi Abdul Rahim, Ummi Kalsum Hassian, Juan Rizal Sa’ari, Nur Melissa Mohammad Faisal Wee, Mohd Zaki Sadik

  641-656

  • Abstract View 25
  • pdf 18

• A conceptual framework for Artificial Intelligence (AI) readiness and adoption among Small and Medium Enterprises (SMEs) entrepreneurs in West Sumatra, Indonesia

  Whyosi Septrizola, Hariyaty Ab Wahid

  1-12

  • Abstract View 25
  • PDF 24

• From digitalization to compliance: The mediating role of tax knowledge and financial reporting capability among MSMEs in Indonesia

  Jennisa Dwina Indriani, Rusliza Yahaya, Noor Lela Ahmad

  • Abstract View 27
  • PDF 25

• The ESG investment paradox: Integrating internal risk control into a resource governance framework

  Wang Weiru, Hazianti Abdul Halim

  492-506

  • Abstract View 29
  • pdf 20

• Theoretical integration of the "TOE" framework and organisational ambidexterity: A conceptual model and future prospects of multidimensional firm resilience

  Zhong Lichen, Raja Nazim Raja Abdullah, Liu He, Roszi Naszariah Nasni Naseri

  116-129

  • Abstract View 25
  • PDF 18

• Organizational commitment among lecturers in private universities: Evidence from Shandong Province, China

  Dai Ming, Fanny Kho Chee Yuet

  • Abstract View 24
  • pdf 24

• Working while ill and teacher wellbeing: Presenteeism-related work functioning among Malaysian teachers

  Norshiba Norhisham, Nor Azmawati Husain, Noor Rafhati Romaiha, Norazira Mohd Abas, Nurul Azrin Ariffin

  619-628

  • Abstract View 27
  • pdf 18

• Assessing the fiscal adequacy and distributional equity of Malaysia's medical insurance tax relief

  Zuriadah Ismail, Mohd Faizal Basri, Hazianti Abdul Halim, Ahmad Anis Suriati, Nurhanie Mahjom

  • Abstract View 30
  • PDF 33

• Model integratif pelaksanaan SAK EMKM dalam menyokong akauntabiliti dan prestasi kewangan IKS: Bukti kualitatif dari Sumatera Barat, Indonesia

  Yeni Rafika Nengsih, Noor Lela Ahmad

  462-475

  • Abstract View 25
  • pdf 26

• Customer digital transformation and supply chain information efficiency: Evidence from the bullwhip effect

  Liu He, Raja Nazim Raja Abdullah

  75-95

  • Abstract View 29
  • PDF 21

• The effects of flipped classroom approach on the motivation and engagement of accounting students

  Rusliza Yahaya, Noor Lela Ahmad, Nor Sa’adah Jamaludin, Mohd Danial Afiq Khamar Tazilah, Ismail Rosmini , Rayner Tangkui

  • Abstract View 24
  • PDF 28

• Reviews, urgency, and the urge to buy: Electronic word-of-mouth, fear of missing out, and impulsive buying behaviour on TikTok among Generation Z

  Mohd Zaki Sadik, Nur Melissa Mohammad Faisal, Juan Rizal Sa’ari, Ummi Kalsum Hassian, Fahmi Abdul Rahim, Siti Nurdyana, Muhammad Raihan, Syaza Lina

  597-607

  • Abstract View 49
  • pdf 22

• Environmental tax reform and green transformation of SMEs in a resource-based city: Policy constraints and breakthrough pathways from Anyang, China

  Chen Jie, Zuriadah Ismail, Rusliza Yahaya

  • Abstract View 22
  • PDF 25

• Innovating technology risk management and cyber resilience within the corporate sector in Malaysia

  Ani Munirah Mohamad, Nur Syaedah Kamis, Rohana Abdul Rahman, Mazita Mohamed, Norhayati Abdul Samat

  429-447

  • Abstract View 19
  • pdf 20

• Ethical corporate governance and innovation performance in Chinese manufacturing firms: The mediating role of internal resource allocation

  Tan HuiYue, Hazianti Abdul Halim

  47-60

  • Abstract View 25
  • PDF 25

• Information transparency in live streaming marketing of local specialty food brands: A preliminary review

  Xiao Yang, Zuraidah Zainol

  • Abstract View 38
  • PDF 23

• Work-to-life and life-to-work integration and mental health symptoms among employees at a Malaysian public university

  Mutiiah Mohamad, Sharifah Khairol Musairah Syed Abdul Mutalib , Nur Iman Nadhirah Abdullah, Noor Adila Abd Raub, Farah Lina Azizan

  534-547

  • Abstract View 31
  • pdf 21