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

Articles

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

  Liu He, Raja Nazim Raja Abdullah

  75-95

  • Abstract View 3
  • PDF 2

• 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 5
  • PDF 4

• 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 2
  • PDF 2

• 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 2
  • pdf 2

• 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 4
  • PDF 3

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

  Xiao Yang, Zuraidah Zainol

  • Abstract View 3
  • PDF 3

• 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 4
  • PDF 4

• 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 6
  • pdf 6

• 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 3
  • PDF 6

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

  Dina Anggraini, Hazianti Abdul Halim, Zuriadah Ismail

  • Abstract View 3
  • PDF 5

• 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 4
  • pdf 2

• 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 4
  • PDF 3

• 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 2
  • pdf 2

• 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 4
  • PDF 5

• 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 6
  • pdf 1

• 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 3
  • PDF 2

• 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 2
  • pdf 4

• 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 3
  • PDF 2

• 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 2
  • pdf 4

• 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 4
  • PDF 2

• 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 3
  • PDF 2

• 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 2
  • PDF 2

• 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 2
  • pdf 4

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

  Lin Rufeng, Mad Ithnin Salleh

  34-46

  • Abstract View 2
  • PDF 4

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

  Fitria Rahmi, Mohd Faizal Basri

  • Abstract View 3
  • PDF 4

• Safeguarding employees in Malaysian corporate insolvency: Institutional informant perspectives

  Muhamad Yohaniz Atan, Aimi Anuar, Saslina Kamaruddin

  130-141

  • Abstract View 19
  • PDF 5

• 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 3
  • pdf 4

• 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 6
  • PDF 4

• 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 2
  • PDF 2

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

  Wang Weiru, Hazianti Abdul Halim

  492-506

  • Abstract View 4
  • pdf 1

• 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 3
  • PDF 2

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

  Dai Ming, Fanny Kho Chee Yuet

  • Abstract View 2
  • pdf 2

• 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 4
  • PDF 5

• 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 3
  • pdf 2