Determinants of Cloud Accounting Adoption in Malaysian Accounting Practices: A Users\u27 Perspective

This study examines the factors that influence the intention to adopt cloud accounting among accounting practitioners in Malaysia, focusing on perceived ease of use, perceived usefulness, self-efficacy, perceived security, and competitive pressure. A quantitative approach was employed, with data collected through a survey distributed to accounting practitioners in audit and non-audit firms within the Klang Valley. A total of 136 valid responses were analyzed using correlation analysis to determine the relationships between the independent and dependent variables. The findings indicate that all five factors exhibit a significant positive correlation with the adoption of cloud accounting. The study highlights the growing importance of cloud technology in financial management, emphasizing the need for businesses and policymakers to enhance cloud infrastructure, address security concerns, and promote digital literacy among practitioners. While Malaysia continues to progress toward Industry 4.0, the findings suggest that further efforts are needed to improve cloud adoption readiness. The study offers valuable insights for organizations, policymakers, and academia to support the adoption of cloud technology, ensuring that Malaysia remains competitive in the digital economy

Shaping the Future of Mobility: Key Factors Influencing the Digitally Affluent Generations\u27 Adoption of E-Hailing Services in Sarawak

This study explores the critical factors influencing the adoption of e-hailing services among Generation Y (Gen Y) and Generation Z (Gen Z) in Sarawak, Malaysia, a state aggressively shifting toward a digital economy. Grounded in the Technology Acceptance Model (TAM), the research investigates the influence of perceived ease of use, perceived usefulness, perceived safety, and subjective norm on Gen Y and Z’s intention to adopt e-hailing services. A quantitative approach was employed, utilizing a structured survey administered to 384 respondents. Structural Equation Modelling (PLS SEM) using SmartPLS 4 was applied to test the hypothesized relationships. The findings reveal that perceived usefulness and subjective norm significantly influence Gen Y and Gen Z\u27s intention to adopt e-hailing services, while perceived ease of use and perceived safety do not. These insights provide valuable implications for e-hailing service providers, policymakers, and developers in designing user-centred platforms. The study expands the original TAM by incorporating additional constructs to provide a more comprehensive understanding of e-hailing adoption among Gen Y and Gen Z in Sarawak. Furthermore, the findings contribute to the broader discourse on digital mobility adoption in developing regions and inform future strategies for inclusive and user-driven digital transformation

None FACTORS INFLUENCING EMPLOYABILITY OF FRESH GRADUATES POST COVID-19: A STUDY CONDUCTED ON THE PERSPECTIVE OF MALAYSIAN EMPLOYERS: No subtitle

The COVID-19 pandemic has substantially impacted the global economy and job market, resulting in a considerable effect on the employability of recent graduates. This study aims to determine the factors that affect the employability of recent graduates in Malaysia as seen by employers after the COVID-19 pandemic. Prior research has revealed the subsequent variables that exert an influence on the employability of graduates. The current study examines the independent factors of academic performance (AP), employability skills (ES), and personality (PE), with graduate employability (GE) as the dependent variable. The study collected empirical data from 104 respondents using a structured questionnaire and a convenience sampling technique. An extensive statistical investigation revealed a substantial favourable impact of AP, ES, and PE on the GE of Malaysian graduates. This study offers valuable insights to policymakers and educational institutions on improving recent graduates\u27 employability. The findings of this investigation can assist researchers in understanding the elements that contribute to employability. This study aims to provide young graduates with a comprehensive knowledge of essential employability skills while also assisting organisations in identifying candidates with the requisite attributes and competence

ESG Literatur Analytics: A Bibliometric Review of Trends and Technological Adoption

This research explores the complex relationship between Environmental, Social, and Governance (ESG) controversies and financial performance through a bibliometric analysis. Despite growing attention to ESG criteria as a benchmark for sustainable and ethical investment, the impact of ESG controversies on financial outcomes remains contentious. While some studies suggest that companies embroiled in ESG controversies suffer financially due to reputational damage and regulatory penalties, others argue that the market\u27s response may be short-lived, and some firms even manage to recover or grow in value post-controversy (Cheng, Ioannou, & Serafeim, 2014; Friede, Busch, & Bassen, 2015). This study aims to synthesize existing literature, examining patterns and trends in scholarly works to identify the primary areas of debate and consensus regarding ESG controversies and their influence on financial performance. Using bibliometric techniques, we analyze the citation networks, co-authorship patterns, and thematic evolution of this field, providing a comprehensive overview of academic discourse. Our findings highlight the nuanced dynamics between ESG controversies and financial performance, underscoring the need for a more differentiated approach to understanding the material financial impacts of ESG risks. This research contributes to the ongoing debate by offering a clearer picture of how ESG-related controversies shape financial outcomes, providing valuable insights for investors, policymakers, and academics interested in sustainable finance

Sustainable Green Lifestyle among Secondary School Students: Gender Moderating Effect

This study investigates the impact of social media contact (SMC), social media influencers (SMI), social norms-social media (SNSM), and social norms-daily life (SNDL) on sustainable green lifestyle (SGL) through the moderating role of gender. This research employed a simple random sampling technique and a cross-sectional study, deploying a quantitative approach. A total of 198 students from two secondary schools in Pahang, Malaysia, participated in this study. Data was analysed using partial least squares structural equation modelling (PLS-SEM) technique with SmartPLS. The findings indicate that SMC and SNDL positively influenced SGL. Conversely, SMI and SNSM exhibited a negative correlation with SGL. Notably, gender did not moderate the relationship between SMC, SMI, SNSM, SNDL, and SGL. The study of SGL is relatively novel, particularly among secondary school students. This paper contributes to the existing literature on SGL among secondary school students. It is also pertinent for educators, practitioners, and policymakers to leverage the role of social media to facilitate SGL among secondary school students.&nbsp

Enhancing Aerospace MRO Supply Chain Performance through Blockchain Adoption and Supply Chain Process: A Conceptual Framework

This conceptual paper investigates the impact of blockchain technology on the performance of aerospace Maintenance, Repair and Overhaul (MRO) supply chains. Blockchain enhances transparency, traceability and data security, which are essential in highly regulated aerospace environments (Fosso Wamba, Queiroz, & Trinchera, 2020). Using content analysis, the study proposes a framework in which supply chain processes act as mediators between blockchain adoption and MRO supply chain performance. This framework highlights how blockchain can streamline procurement processes, strengthen trust among stakeholders and ensure regulatory compliance. While the study focuses on the Malaysian aerospace sector, it provides a valuable foundation for future empirical research into the cost-effectiveness, scalability and international application of blockchain technology in MRO operations. The insights presented are especially useful for MRO service providers, manufacturers and policymakers aiming to modernise and secure supply chain systems. This paper contributes to the growing body of literature on digital transformation in aerospace by demonstrating the potential of blockchain to improve operational efficiency, resilience and sustainability

Bibliometric Analysis of Corporate Social Responsibility in Small-Medium Enterprises (SMEs)

While corporate social responsibility (CSR) research has largely focused on large corporations, this study acknowledges the growing importance of CSR among small and medium-sized enterprises (SMEs), which play a vital role in the economic and social development of nations. The study aims to analyze the scientific output and research trends related to CSR in SMEs by examining journal articles indexed in Elsevier’s Scopus database from 2000 to 2024. Utilizing a bibliometric approach and VOS viewer software, the study presents a knowledge-domain map that highlights journal affiliations and author collaboration networks. A total of 368 research articles were collected, revealing a steady increase in CSR publications by SMEs. The findings also identify the key journals, countries, organizations, and highly cited papers in this field, offering valuable insights into the current trends in CSR research for SMEs. &nbsp

Household Energy Consumption Behaviors and Energy Efficiency in Selangor: Moderated by Ethical Practices

Energy consumption behaviour pertains to habitual patterns displayed by individuals, businesses, and societies in utilizing energy resources. Energy efficiency is to utilise consumption of energy in a wisely and as economically as possible.  Ethical practices encompass a set of principles and behaviours that align with moral and social values, promoting fairness, integrity, and responsibility in various contexts. Adhering to ethical practices in energy efficiency not only contributes to a more sustainable and responsible energy landscape but also fosters positive relationships with stakeholders and the broader community. To enable the achievement of energy efficiency, behavioural study must be conducted on the energy efficiency at the household level since residential areas contribute the highest carbon and greenhouse gas emission. This research main objective is to determine the energy consumption behavior in aspects of attitude and energy efficiency among households. It will also investigate the relationship between both variables using Spearman Coefficient Correlation analysis; and how household ethical practices moderate its relationship using the Moderator Analysis. A set of questionnaires is use in surveying 348 households from nine districts in Selangor. This research outcomes will be beneficial for policymakers, especially in energy industry to understand how household behave to achieve efficiency energy consumption

The Role of Emotional Intelligence in Leadership: Its Impact on Team Motivation and Productivity

This study investigates the impact of emotional intelligence (EI) in leadership on team motivation and productivity. It aims to elucidate how various EI components influence team dynamics and performance outcomes. A quantitative research approach was employed, involving a survey of 120 leaders and their respective teams across different industries. Emotional intelligence was assessed using the Emotional Intelligence Appraisal, while team motivation and productivity were measured through validated surveys and performance metrics. Statistical analyses, including multiple regression and structural equation modeling, were used to evaluate the relationships between EI components and team outcomes.The study reveals that leaders’ emotional intelligence significantly affects team motivation and productivity. Among the EI components, empathy emerged as the most influential, positively correlating with higher team motivation and productivity. Social skills and self-regulation also showed substantial positive effects, while self-awareness had a moderate impact. Teams led by emotionally intelligent leaders reported higher motivation and productivity compared to those with leaders perceived as having lower EI. The findings underscore the importance of developing emotional intelligence in leadership roles. Organizations should invest in EI training programs to enhance leaders’ empathy, communication skills, and emotional management abilities, thereby improving team motivation and overall productivity. This research contributes to the understanding of how specific EI components impact leadership effectiveness and team performance, providing practical insights for leadership development and organizational managemen

A General Assessment of Professional Scepticism among Accountants in the Public Sector: Professional Scepticism

This study showcases the development of a professional scepticism scale for public sector accountants in Malaysia. Subsequently, based on the professional scepticism scale, this study determines the level of professional scepticism among accountants in the public sector. The professional scepticism scale was developed using a quantitative approach via a questionnaire survey in this study. The questionnaire survey was completed by 200 accountants from various government departments throughout Malaysia. This study shows that the professional scepticism scale can be developed based on four traits: questioning the mind, suspending judgment, searching for knowledge and interpersonal understanding. Using the scale, this study shows that accountants in the public sector generally possess the traits of professional scepticism. However, the level of traits among accountants varies slightly. This study also shows that the traits of professional scepticism can be divided into sceptical mindset and sceptical attitude. Questioning mind and suspension on judgement represent the sceptical mindset, whereas search for knowledge and interpersonal understanding represents the sceptical attitude. The findings in this study contribute to the accounting literature by determining the level of professional scepticism among accountants in the public sector. A professional scepticism scale is available in the public sector to gauge the level of professionalism among its accountants. This study is the first adapted and modified according to accountant context in the public sector