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Open access Sep 2026

BRIDGING THE SUSTAINABILITY GAP, THE ROLE OF GREEN FINANCE IN MALAYSIAN SMES

Small and medium-sized enterprises (SMEs) face significant challenges in integrating sustainability into their business operations, particularly due to resource constraints, a lack of knowledge, and weak inter-institutional coordination. To address these challenges, this conceptual paper proposes an integrated theoreti...

Naimah Ahmad Yahya, Wan Razazila Wan Abdullah, Enny Nurdin Sutan Maruhun et al. · 0 citations
Open access Sep 2026

ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) PERFORMANCE, BIG FOUR AUDITORS AND CORPORATE FINANCIAL PERFORMANCE: EVIDENCE FROM MALAYSIA

Environmental, Social and Governance (ESG) practices have become increasingly important in promoting corporate sustainability and responsible business conduct as investors, regulators, and other stakeholders place greater emphasis on non-financial performance. Although ESG initiatives are expected to enhance corporate...

S. Halid, Siti Aisyah Rosli, N. Zaini et al. · 0 citations
Open access Sep 2026

FRICTION OVER FUNCTION: WHY PERCEIVED EASE OF USE OVERRIDES PERCEIVED USEFULNESS IN ACCOUNTING VIDEO-BASED LEARNING

This study examines the factors associated with the actual use of video-based lectures (VBL) among undergraduate accounting students at a Malaysian public university. Guided by the Technology Acceptance Model (TAM), the study investigates the effects of Perceived Ease of Use (PEU) and Perceived Usefulness (PU) on stude...

Nor Asyiqin Salleh, N. Zaini, Marina Ibrahim et al. · 0 citations
Review Open access Sep 2026

BEYOND USABILITY: SOCIAL IMAGE AND PERCEIVED USEFULNESS AS DETERMINANTS OF ONLINE CASH WAQF INTENTION AMONG MALAYSIAN ACCOUNTING UNDERGRADUATES

This study explores the factors that influence the intention to use Online Cash Waqf among 133 undergraduate accounting students at a single public university in Malaysia and tests the validity of three factors, namely Face Concern, Perceived Ease of Use and Perceived Usefulness, based on the literature of technology a...

Haslinawati Che Hasan, Nor Asyiqin Salleh, N. Zaini et al. · 0 citations

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