Malay, Chinese, and internet banking

Purpose: The purpose of this paper is to focus on the impact of cultural traits on the intention to use internet banking. Drawing from the technology acceptance model and trust literature, the paper examines the influence of perceived ease of use, perceived usefulness, and trust on the intention to use internet banking among Malay and Chinese ethnic groups. Design/methodology/approach: The questionnaire was distributed to final year business students and Master of Business Administration students at four public universities in Malaysia. A separate multiple regression was employed to analyze the data for each ethnic group. Findings: For both ethnic groups, the results showed that perceived usefulness, perceived ease of use, and trust, all have significant effect on the intention to use internet banking. Further examination of the regression coefficients revealed the cultural traits that may explain the extent to which they influence factors that affect the intention to use. Research limitations/implications: Respondents of this study were students. This factor may decrease generalizability of the study because students' interest on the use of internet banking may be different from those of the general public. One research implication of this study is that there is a need to consider the role of culture in examining factors that affect behavioral intention. Practical implications: Banks need to highlight the benefits of internet banking, make internet banking easy to use, and enhance internet banking's security to improve consumers' trust. Given the fact that culture affects one's behavior, each customer group needs to be evaluated differently and the "one-size-fit-all" approach to encourage internet banking usage should be avoided. Originality/value: This paper attempts to link cultural traits that may explain the extent to which it influences factors that affect the intention to use internet banking

Service quality, tax awareness and tax fairness as determinants of tax compliance among e-commerce enterprises in Malaysia

Nowadays, e-commerce has become a dynamic part of our daily basis. E-Commerce is a platform to sell goods and services online and allows business transactions to be carried out without limit of marketplace. These scenario has attracted major concern among international agencies and tax authorities over the world particularly on the issue of its taxable income. Taxation of e-commerce is a major concern for international agencies and tax authorities over the world. The issue such as tax non-compliance including tax evasion and tax avoidance is very crucial. Thus, this article is an early study proposing a research model to examine the determinants of tax non-compliance among e-commerce enterprises in Malaysia. This is due to the lack of previous studies about tax non-compliance in e-commerce perspective. A content analysis method was utilized to identify the relevant precursors of tax compliance among e-commerce enterprises owners. This paper will discuss three factors of tax compliance namely service quality, tax awareness and tax fairness

Determinants of business performance amongst women entrepreneur in Johor, Malaysia

From historical and traditional perspectives, Malaysian women have long been involved in entrepreneurship. Although their percentage in this sector is still low compared to men, this field opens another opportunity for women to earn income. Therefore, this study is to examine the relationship between human factors, social factor, organizational factors and innovation towards business performance amongst women entrepreneurs in Johor, Malaysia. The study utilized quantitative approaches that comprised of a self-administered questionnaire to gain a better understanding of the study context. In the early stage, the study carried out preliminary interview with a women entrepreneur to observe current situation of women in handling business. In obtaining actual data, the study was later distributed questionnaire to selected women entrepreneur in Johor. The findings discovered that human factors, social factor, and organizational factors were a positive and significant relationship with business performance. However, the result from the hierarchical regression analysis shows that innovation does not moderate the relationship between organizational factors toward the business performance. From the results provide evidence and explanation of the determinants of business performance amongst women entrepreneurs in Johor, and also contribute some crucial insights to the policymakers to further develop and improve the current policy and training programs or workshops for the entrepreneurs. The study outcomes are significantly useful to the government agencies to develop upcoming policy and also set up proper support and training programs for the intended group women entrepreneurs, such as providing business skill training, increasing marketing services, providing workshops, creative thinking courses and some social welfare trade programs. To address the limitations of this study, future researchers may expand this research by emphasizing on other business platform types, so as to influence this present business performance trend amongst women entrepreneurs

Review on market based instruments and environmental taxation to environmental protection

An environmental tax is a tax whose base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment. Environmental tax statistics present data on taxes in the following areas: energy. transport. pollution

Application of intellectual capital in management accounting practices

Intellectual capital literature devotes considerable growing attention to its valuation, measurement and reporting, but far less attention to its implications for managerial accounting. This study concerns the impact of IC on management accounting practices (MAP) and corporate performance. It examines whether, and how, the degree and form of IC influences MAP, specifically performance measurement, budgeting, capital budgeting, and economic exposure management. It explores the greater likelihood of firms investing heavily in IC emphasising non-financial measures and adopting a non-accounting style, focusing more on strategic, and less on financial issues. Furthermore, whether they are better able to respond to unanticipated economic and market changes, and whether they have high culture of trust. Data were collected through a postal survey of companies and six case studies in Malaysia. These included both accounting and non-accounting executives. Quantitative data analysis used principal component, correlation, and multiple regression analyses. Case studies data were analysed based on propositions developed for the study. New empirical evidence indicates relationships between (1) IC and (a) MAP (b) high culture of trust (c) economic exposure management, (2) IC, MAP, and high firms’ performance. Suggestions are also provided for future research

The relationship of trust in authority, procedural fairness and tax policy reform on voluntary compliance during the covid-19 pandemic in Malaysia

The COVID-19 pandemic which occurred in early 2020 is the most concerning topic around the world. Without a doubt, Covid-19 has badly given implications for social, economic, and political aspects of most nations which also impacted global human lives. In Malaysia, it is proven that Covid-19 has mainly caused business activities due to the travel restrictions and border closures such as Movement Control Order (MCO) which is also implemented around the globe. This significant impact on the economy eventually included the tax sector. Tax as the main source of government revenue is crucial to fund crisis response and recovery, in addition to balancing the government’s effort in rebuilding Malaysia’s fiscal resilience while maintaining its social responsibilities. The condition of taxpayers during this pandemic period also affects the fulfillment of their tax obligation and will give an impact on the country's revenue. This article is an early study to examine the effect of trust in authority, procedural fairness, and tax policy reform on the voluntary compliance response to Covid-19 in Malaysia. Understanding the level of trust in authority, procedural fairness, and tax policy reform is essential to improve tax voluntary compliance. Hence, helps to understand that voluntary compliance facilitates enhancing a viable source of funding for the government

Cost & management accounting an introduction

Accounting has always concerned itself with information production, processing and reporting while cost and management accounting has sought to provide managers with accounting techniques involved in the production of cost information. Cost and management accounting also describes the application of the techniques to a broad range of managerial decision-making, planning and control activities. The aim of the text is provide a thorough understanding of the basic theory and practice of cost and management accounting. Cost and Management Accounting – An Introduction contains thirteen chapters representing a wide variety of cost and management accounting topics particularly in manufacturing context. The textbook is divided into three parts. Part One (Chapter 1 and 2) gives an overview of cost and management accounting and introduces some cost concepts While Part Two (Chapters 3 to 8) focuses on product cost determination. Part Three (Chapters 9 to 13) discusses the provision of information for management decision-making, planning and control. Each chapter in the book provides learning objectives, content-rich materials and exercises. More examples have been included in the text to provide students with greater exposure in problem solving. This book is specifically written for students on foundation courses in Accounting, Management and Business Studies. The book is also relevant to students preparing themselves for the foundation level of professional examinations such as Association of Certified Chartered Accountants (ACCA) and Chartered Institute of Management Accountants (CIMA) as well as managers and others in industry, commerce, local authorities and similar organizations who wish to gain knowledge of the basic principles and processes of cost and management accounting

Critical success in frachise management in Malaysia: a case study

As a result of an encouraging competitive franchising business worldwide the Government of Malaysia has taken initiatives to pursue such business to boost the small business entrepreneurs. Malaysia is second in Asia and 21st in the world in franchising development considering its inception in 1994. Under the Franchise Development Programme, the franchise business system has embarked on the business system as smart, systmatic, efficient and effective. By the 2000 there were 756 franchisees registered as compared to only 54 in 1995. Unfortunately about 20 per cent have to close down their operations due to several factors. Franchising has been described as a form of "business cloning" and as a business format franchisers seek to have franchisees replicate in their local community an entire business consipt, including product or services, trade name and methods of operations. previous studies have indicated that business format franchising is the fastest growing business and have identified that the failure rate of the business using franchising is generally lower than those of the conventional startups. This paper thus attempts to investigate the success factors towards incorporating franchising and problems of failure that they seriously faced. Twenty-one related success factors and eight related failures factors are considered. A structured and semi-structured questionnaire was designed and interviews were conducted with twenty-five on going business franchisees to facilitate systematic data collection in this survey. However, the problems with failures, interviews were conducted by telephhome to twelve franchisers from the main office and with only three franchisees that have ceased operation. The success factors addressing full support and training; continuous communication; excellent franchise image; and factors contributed to their failures such mismanagement and lacks of experiences are identified. Some pertinent findings of the study are discussed