Accounting Commons^™

The Future Of Marketing: Personalized Customer Engagement Through Artificial Intelligence In The Malaysian E-Commerce Landscape, Aaron Aw Teik Hong, Herison Surbakti

International Journal of Management, Finance and Accounting

This research examines how Artificial Intelligence (AI) is used in adapting customer engagement in e-commerce in Malaysia. Many companies are turning to chatbots, recommendation systems, and personalized analytics in AI to enhance customer service and business operational productivity. However, AI integration among Small and Medium-sized Enterprises (SMEs) in Malaysia is still in its early development phases. Technological limitations, budget constraints, and existing regulations pose significant challenges. The study employs a qualitative approach by examining academic journals, industry reports, policy documents, and case studies to investigate the problems and challenges related to AI in marketing personalization. The conceptual framework helps study …

Influence Of Time Management Skills And Technostress On Academic Performance Among The Private University Students: A Conceptual Framework, Jogtika Ramasamy, Nasreen Khan Thandar Oo

International Journal of Management, Finance and Accounting

Digital tools enhance learning but can also cause technostress, which can impact focus and academic performance. Balancing technology use with effective time management and social engagement is key to student success. Students in Malaysia's Klang Valley reported increased feelings of loneliness, mental health issues, and technostress, particularly as a result of the shift to online learning. This study aims to propose a conceptual framework based on the Study Demand-Resources Theory, examining how time management skills and technostress dimensions influence academic performance through the mediating role of student engagement. A quantitative and cross-sectional survey will be conducted by distributing Likert scale …

Innovative Approaches To E-Grocery: Analyzing Customer Satisfaction In Facebook Livestream Shopping, Karen Tien Wan Lin, Vincent Oh Kim Seng, Hasliza Hassan, Shaikh Fazlur Rahman

International Journal of Management, Finance and Accounting

The primary objective of this study is to examine the crucial determinants that influence customer satisfaction in Facebook livestream e-grocery shopping in Malaysia, with a particular focus on housewives as a significant consumer segment. A sample of 220 respondents was selected using simple random sampling, and the data was analyzed using the Statistical Package for the Social Sciences (SPSS). The analysis confirms the hypotheses that customer satisfaction in Facebook Livestream e-grocery shopping was influenced by factors such as product quality, security, website design, delivery service and e-service quality. Interestingly, three factors, including information quality, payment method, and product variety, were …

Digital Marketing And Consumer Behaviour In Travel Services: A Conceptual Framework On The Mediating Role Of Brand Trust, Omar Abdulaziz Sultan Abdullah, Junainah Binti Mohd Mahdee, Nurazlin Binti Mohd Fauzi

International Journal of Management, Finance and Accounting

Digital marketing shapes each moment of the contemporary travel journey, yet limited evidence still obscures how individual tactics foster purchase decisions. This conceptual study will develop an integrative framework that integrates four core touch-points, including social media marketing, email marketing, search engine marketing, and online reviews on travellers’ purchase intentions, positing brand trust as the central psychological mechanism. Guided by the Stimulus-Organism-Response theory, thirteen propositions will specify both the direct effects of each touch-point on trust and purchase intention, and trust as a mediator role. To demonstrate the mechanism for empirical validation, future research will conduct a purposive sampling of …

Subdimensions Of Technostress Across Industries: A Systematic Review, Jogtika Ramasamy, Nasreen Khan Thandar Oo

International Journal of Management, Finance and Accounting

Technostress is the stress induced by the use of digital technologies, which has attracted growing academic interest due to its multidimensional nature and impact across various industries. In this light, the aim of this systematic review was to analyse the most frequently reported sub-dimensions of the technostress creator's framework, identify the issues related to the dimensions of technostress and to evaluate how technostress is conceptualised as a unidimensional or multidimensional construct. Based on Scopus as the single database, 52 empirical papers were retrieved that have been published from 2020 to 2025 mid and were subject to a structured dimension-mapping approach. …

Investigating Volatility Spillover Between The Energy Market And The Sectoral Stock Markets In Malaysia: Evidence From Vhar-Type Models, Mariam Mohamed Abdelwahab Mohamed Badawi, Sew Lai Ng, Ruzanna Ab Razak

International Journal of Management, Finance and Accounting

This study examines the realised volatility spillover effects between Malaysia's energy market and other sectoral indices on the Kuala Lumpur Stock Exchange from September 2018 to December 2024. To address the limitations of current volatility modelling approaches, this study employs the Vector Heterogeneous Autoregressive (VHAR) model combined with the Realised Range-Based Volatility (RRV) measure to capture heterogeneous market behaviours at daily, weekly, and monthly time horizons. High-frequency data from September 2018 to December 2024 (earlier data are unavailable for some sectors) were collected from the financial data provider Bloomberg. The findings reveal that the energy sector exhibits strong volatility persistence, …

Click, Watch, Buy: Understanding Purchase Intention Of Malaysian University Students In The Live Stream Shopping Era, Ying Tsuen Wong, Siow-Kian Tan, Siow-Hooi Tan

International Journal of Management, Finance and Accounting

This study aims to examine the factors that influence purchase intention in live streaming e-commerce among Malaysian university students. It explores background characteristics, shopping behaviours, and live stream features such as streamer expertise, broadcast scheduling, post-sales service, structural bonds, social bonds, and financial bonds. Data were collected from 347 university students using convenience sampling through an online survey. Group comparisons were conducted using t-tests for gender, and an analysis of variance (ANOVA) for other background characteristics and shopping behaviour variables. Multiple regression analysis was used to test the relationship between live stream features and purchase intention. The results show significant …

The Impact Of Sustainability Orientation And Practices On Financial Performance: A Combined Sufficiency And Necessity Logic Approach, Pei Yew Mah, Francis Chuah

International Journal of Management, Finance and Accounting

This study aims to examine the interplay of corporate sustainability orientation and sustainability practices, namely social and environmental dimensions and their impact on the financial performance of Small and Medium-sized Enterprises (SMEs) using Stakeholder theory. This study empirically tested 126 valid questionnaire responses received from the SMEs’ services sector in Malaysia using Partial Least Squares Structural Equation Modelling (PLS-SEM) analysis. The result reveals that corporate sustainability orientation and social dimension influence financial performance, while the environmental dimension does not. The supplementary combined importance performance map analysis (cIPMA) analysis indicates that the environmental dimension is necessary for the financial performance outcome, …

Artificial Intelligence And Employee Well-Being: A Systematic Literature Review, Dombagaha Pathiranage Marian Shavini Medonka Peiris

International Journal of Management, Finance and Accounting

Artificial Intelligence (AI) is transforming modern workplaces by offering opportunities to enhance employee well-being while simultaneously introducing significant challenges. Although scholarly interest in the intersection of AI and well-being is growing, empirical research in this domain remains limited and underdeveloped. This study's primary objective was to assess the current knowledge in this domain, with a secondary aim of identifying critical research gaps to inform future investigations. Adhering to PRISMA guidelines, this systematic literature review analysed 23 empirical studies published between 2015 and 2025, sourced from the Lens.org and ProQuest databases and was guided by the Job Demands Resources (JD–R) model. …

Exploring The Pathways Of Artificial Intelligence And Sustainable Development In The Era Of Industrial Revolutions: A Bibliometric Analysis And Future Research Agenda, Xu Bin, Teh Sin Yin, Sajal Saha

International Journal of Management, Finance and Accounting

Artificial Intelligence (AI) is playing an increasingly pivotal role in driving innovation and promoting sustainable development across various sectors amid the ongoing wave of industrial revolutions. However, the existing research lacks a systematic and quantitative overview of how AI contributes to sustainability goals. This study addresses this gap by conducting a bibliometric analysis of 101 articles from the Web of Science Core Collection, using the keywords “sustainab*”, “artificial intelligence”, and “industrial revolution”. Analytical tools such as VOSviewer and Scimago Graphica were employed to generate keyword co-occurrence maps, publication trends, and research collaboration networks. The results show that scholarly interest in …

Proactive Strategies, Absorptive Capacity And Competitive Advantage Of Small And Medium Enterprise (Smes) Firms In East Java Indonesia, Ardianus Laurens Paulus

International Journal of Management, Finance and Accounting

Proactive strategy and absorptive capacity are crucial components in building a competitive advantage, particularly in the Small and Medium Enterprise (SMEs) sector. This study examines the moderating role of absorptive capacity in strengthening the relationship between proactive strategy and competitive advantage among SMEs in East Java, Indonesia. The sampling technique employed was non-probability sampling, specifically a purposive sampling method, involving 65 SME owners as respondents. Data were collected through surveys and analyzed using Smart PLS. The findings reveal that a proactive strategy significantly positively affects competitive advantage, and absorptive capacity reinforces this relationship. This research provides theoretical contributions and practical …

Gamification Strategies And Customer Churn Reduction In Entrepreneurial Retail Firms: An Empirical Study Of Millennials, Si Chong En, Oo Yu Hock, Nor Azila Mohd Noor, Zheng Feei Ma, Khairul Nizam Mahmud

International Journal of Management, Finance and Accounting

This study investigates the impact of gamification strategies on customer churn reduction in entrepreneurial retail firms, focusing on Millennial consumers in Malaysia’s Klang Valley. Customer churn threatens profitability, particularly for emerging enterprises, and gamification has emerged as a potential tool to enhance customer engagement and retention. Drawing on the Self-Determination Theory, the study examines three gamified marketing interventions: membership programmes, contest rewards, and personalised discounts as direct predictors of churn reduction. A quantitative, cross-sectional research design was employed, using a structured questionnaire distributed to 180 Millennial consumers through purposive sampling. The data were analysed using Partial Least Squares Structural Equation …

Accelerating Technological Advancement And Financial Inclusion Through Automotive–Takaful Collaboration, Lee Hui Shan, Kuang Kee Seng, Low Choon Wei, Liew Ping Xin

International Journal of Management, Finance and Accounting

Insurance coverage and risk mitigation have become vital in the automotive industry. This case study aims to explore how the partnership between Tan Chong Motor Holdings Berhad (TCMHB) and Takaful Ikhlas General Berhad (TIGB) in Malaysia supports technological advancements in the automotive sector and promotes financial inclusion for underserved communities. The approach includes a thorough analysis of data sourced from TCMHB and TIGB's annual reports, alongside market reports from the automotive and insurance fields. The results indicated that this collaboration allows the automotive firm to drive innovations in areas such as vehicle safety and security features, significantly enhancing the quality …

The Influence Of Digital Competencies On Employability: The Mediating Role Of Digital Empowerment And The Moderating Effect Of Socioeconomic Status, Fraz Arshed Butt, Abdelhak Senadjki, Hui Nee Au Yong

International Journal of Management, Finance and Accounting

The rapid growth of the digital economy has reshaped employment trends, demanding new digital skill sets to thrive in the modern digital economy. The current study examines the impacts of three essential factors of the digital economy, i.e., Digital Marketing Literacy (DML), Access to Digital Platforms (ADP), and Digital Literacy Awareness (DLA), on the employability outcomes in Malaysia. Based on a multi-theoretical framework, the study investigates the mediating role of Digital Empowerment (DE) and the moderating effect of Socioeconomic Status (SES) on employability in Malaysia. A quantitative study with a cross-sectional design was employed to collect data from 400 participants …

Sectoral Shockwaves: Examining Bursa Malaysia's Sector Indices Amid The Covid-19 Pandemic, Alyssa April Dellow, Hafizah Bahaludin

International Journal of Management, Finance and Accounting

The Coronavirus disease 2019 (COVID-19) outbreak is becoming a widespread concern, as it is causing a decline in economies and negatively impacting stock markets worldwide. As the Malaysian government implements the Movement Control Order (MCO) to curb the spread of the deadly virus, the Malaysian stock market is rapidly impacted, becoming volatile and unpredictable throughout the pandemic phase. Thus, this study aims to analyse the structural correlation patterns of the Bursa Malaysia Sectoral Index Series using the threshold network approach. The data utilised in this study are the closing prices of all 13 sectoral indexes, spanning from January 1, 2019, …

Understanding The Happiness Journey Of International Students Through Maslow's Lens: A Qualitative Study Beyond Academics, Kyra Law Ley Sy

International Journal of Management, Finance and Accounting

This research investigates the factors contributing to happiness among international students at a Malaysian university through a qualitative, semi-structured questionnaire administered to 10 students (5 female and 5 male) from nine countries. Four key themes emerged, aligning with Maslow’s Hierarchy: 1) Personal Achievement and Academic Fulfillment- happiness derived from educational success and career progress; 2) Social Connection and Belonging- the importance of relationships and cultural integration; 3) Health and Environmental Comfort- adaptation to climate and living conditions; and 4) Internal Reflection and Emotional Regulation- the impact of mindset and coping mechanisms on overall happiness. The research demonstrates that international student …

Strategies For Reducing Fraud In Corporate Organizations, Tarshall Horton Mccauley

Walden Dissertations and Doctoral Studies

Financial statement fraud has been a persistent problem that poses risks to corporations globally. Business leaders are concerned about financial statement fraud due to its potential to weaken financial stability, erode stakeholder confidence, and create conditions that may lead to significant financial distress or organizational collapse. Grounded in the fraud triangle theory, the purpose of this qualitative pragmatic inquiry research was to explore internal control strategies corporate leaders use to reduce financial statement fraud risk. The participants were 11 financial leaders in North Carolina, the District of Columbia, and Virginia who practiced effective internal controls to minimize financial fraud. Data …

Operational Factors Influencing Branch Revenue In Multi-Branch Child Therapy Services, Muhammad Luthfi

Jurnal Administrasi Bisnis Terapan

The management of multi-branch child therapy services requires a strong understanding of operational factors that contribute to revenue performance. This study aims to analyze the relationship between operational days, occupancy rate, service attendance, and the number of practitioners in relation to branch revenue within a child therapy service organization operating in urban areas in Indonesia. A quantitative cross-sectional design was employed using operational data collected from 24 child therapy services. This study employed a quantitative cross-sectional design using branch-level operational data collected in December 2025 from 24 child therapy service branches. Multiple linear regression analysis was conducted to examine the …

Faktor Yang Mempengaruhi Niat Investasi Cryptocurrency Ditinjau Dari Unified Theory Of Acceptance Dan Use Of Technology (Utaut): Tinjauan Literatur, Muazila Norisnita, Selvi Permata Groda

Jurnal Administrasi Bisnis Terapan

This study aims to examine the implementation of the Unified Theory of Acceptance and Use of Technology (UTAUT) in the context of cryptocurrency investment intentions. UTAUT is a modern technology acceptance theory, developed from earlier models of technology adoption, and is commonly used to explore user acceptance of new technologies. In this context, it is applied to cryptocurrency, a relatively new form of investment that relies on technology not previously used in traditional investment instruments such as stocks, commodities, bonds, or mutual funds. UTAUT consists of four key constructs that explain individuals' intention and behavior in adopting a technology: effort …

Ownership Structure And Corporate Tax Avoidance In Malaysia: The Moderating Role Of Multinational Corporation Status, Tan Shu Qi

Student Works (2020-2029)

This study examines the relationship between ownership structure and corporate tax avoidance among Malaysian publicly listed firms, with particular emphasis on the moderating role of multinational corporation (MNC) status. Drawing on agency theory, the study investigates how three ownership types government ownership, managerial ownership, and institutional ownership influence firms’ tax avoidance behaviour. Using a quantitative research design, the study analyses panel data from 885 non-financial companies listed on Bursa Malaysia’s Main Market over the post-COVID-19 period from 2021 to 2023. Tax avoidance is proxied using adjusted effective tax rates (ETRadjusted), and panel regression techniques are employed to test the hypothesised …

A Quantitative Analysis Of Corporate Social Responsibilities In Ghana, Musah Dumah, Juliet Yaa Boateng

Business Management Review

This study investigates the impact of corporate social responsibility (CSR) on financial performance of banks on the Ghana Stock Exchange from 2019-2023. The research used a descriptive approach and the panel data regression analysis to examine how social, environmental, and economic dimensions of CSR influence Return on Assets (ROA), Capital Adequacy Ratio (CAR) and Return on Equity (ROE). The results indicate significant positive link between social and environmental dimensions of CSR and both ROA and ROE, which aligned with both the stakeholder and the resource-based view (RBV) theories as these theories talk about serving the interest of stakeholders and efficient …

Green Banking Disclosure And Financial Trade-Offs: Evidence From Indonesia’S Banking Sector, Nafis Dwi Kartiko, Amrie Firmansyah

Bulletin of Monetary Economics and Banking

This study explores the relationship between green banking disclosure, firm performance, and firm value, with firm size and age as moderating variables. The study analyzed 578 observations from 43 banking companies in Indonesia. The findings reveal that green banking disclosure significantly negatively impacts firm performance and value, suggesting that green banking efforts may not always yield positive shortterm financial outcomes. However, firm size and age were found to moderate these relationships. Based on these findings, the study highlights the importance of carefully designed green banking strategies and a deeper understanding of their financial impacts by banking management. It also emphasizes …

Using Emerging Technologies In The Introductory Managerial Accounting Course To Increase Interest In The Accounting Major And Technology Competencies, Ouadie Akaaboune, Michelle Freeman, Mark Friedman

Faculty Open Access Works

Including technology in the accounting curriculum encourages the adoption of active learning whereby students explore accounting from an individualized manner that better engages students, motivates them to problem solve, and hopefully, allows them to enjoy the learning process and gain more from it. From a curriculum planning standpoint, the introduction of active learning-based technology curriculums also provides information about the perceptions students have about themselves, the accounting profession, and the role technology plays in accounting. Collectively, all this information can be used to guide student interest in accounting as an academic major.

This research article studies the implementation of Cuddly …

Xbrl-Formatted Financial Reporting And The Feedback Effect Of Price, Young Jun Cho, Ying-Chi Huang, Holly I. Yang

Research Collection School Of Accountancy

We examine whether the SEC’s XBRL-formatted financial reporting mandate allows investors to better process public financial information, reducing the extent to which managers learn private information from stock price. We find a significant decrease in the investment-price sensitivity for firms that started to file their 10-Ks in an XBRL format, consistent with a reduction in the cost of information processing crowding out private information in stock price. We also find that the decrease in the investment-price sensitivity associated with XBRL adoption is more pronounced for firms with higher business and information complexity and for firms with higher incentives for managers …

Non-Audit Services And Knowledge Spillover: Evidence From Audit Hours And Billing Rates, Jaeyoon Yu, Yongsuk Yun, Yoonseok Zang

Research Collection School Of Accountancy

Using audit hours from firms listed on the Korea Exchange as a direct proxy for audit effort, this study examines whether non-audit services (NAS) purchased from audit firms improve audit efficiency. Our results reveal that the ratio of NAS fees to total fees paid to audit firms is associated with lower audit hours and audit fees, but it is not significantly related to audit billing rates. The reduction in audit effort associated with NAS is more pronounced when NAS provided are audit-related, and for clients who hire Big 4 auditors, have short-tenured auditors, and report a profit. Further, using path …

Firm-Level Political Risk And Earnings Manipulation, Hui Liang James, Thanh Ngo, Jurica Susnjara

Accounting, Finance, Information Systems, and Business-Law Faculty Publications and Presentations

Using recently developed proxies for firm-level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh’s core prediction that investor attention is associated with less managerial manipulation, we find that firm-level political risk, serving as a proxy for investor attention, is positively associated with manipulative earnings management, using both accruals and real activities. The results are robust to alternative proxies for political risk and earnings manipulation, various techniques addressing endogeneity concerns, and subsamples of firms with different earnings manipulation incentives. Moreover, we find that the negative relation between earnings manipulation and subsequent operating performance …

Information Sharing Within Institutional Investor Networks, Wei Ting Loh

Research Collection School Of Accountancy

This study examines whether information sharing occurs within institutional investor networks. I identify networks of institutional investors who share common investments and find that in-network investors earn significantly higher returns than other investors of the same firm, suggesting that valuable private information is shared within these networks. I also find that ownership by investor networks is associated with speedier price discovery and incorporation of more firm-specific news in prices, consistent with information sharing facilitating efficient price formation. In addition, ownership by network investors is associated with higher information risk as reflected in the probability of informed trading and market liquidity. …

Regulatory Influence, Corporate Governance And Esg Transparency: Evidence From Emerging Economies, Wafaa Salah

Business Administration

In response to the increasing global demand for sustainable practices, the Egyptian Financial Regulatory Authority [1] issued decree 107 in 2021, mandating that Egyptian listed non-financial firms with issued capital of at least EGP 100 million disclose their ESG practices annually, thereby aligning their practices with international sustainability standards. The objective of this study is to investigate the impact of leverage and independence of audit committees on the level of ESG disclosure. Also, it is to examine the moderating effect of Decree 107 on the relationship between leverage and ESG disclosure. A panel data analysis is employed using a balanced …

Management Compensation And Tax Avoidance: The Moderating Role Of Audit Quality, Asmaa A. Elsayed Mrs, Sadek Hamed Mostafa Prof., Dina Elsayed Mostafa Dr.

Business Administration

Tax avoidance has attracted substantial interest from researchers, regulators, and policymakers worldwide due to its significant impact on society as a whole. However, the majority of existing research focuses on developed countries, and the results are inconsistent. Thus, this research investigates the effect of management compensation on tax avoidance as well as the moderating role of audit quality, measured by auditor specialization, in this relationship. The sample includes 352 observations from 44 Egyptian firms listed on the EGX100 for the period 2016 to 2023. Using fixed-effects multiple regression, the findings indicate a significant positive relationship between management compensation and tax …

Strategies Some Small Business Owners Use To Implement New Accounting Technology, Susie Annmarie Stewart-Branch

Walden Dissertations and Doctoral Studies

Abstract Small business owners often face challenges when implementing accounting information systems, resulting in inefficiencies and reduced competitiveness. The study was grounded in the technology acceptance model (TAM), which guided examination of how small business owners implemented, evaluated, and sustained accounting software use while addressing implementation challenges and leveraging internal and external support. Data were collected through semi-structured interview questions from six small business owners who used accounting software such as QuickBooks, and thematic analysis identified five themes: (a) change management and organizational culture, (b) importance of external support and strategic partnerships, (c) measuring effectiveness through operational and client metrics, …