3127 research outputs found
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Engaging Generation Z in Accounting Education: A Student-Centred and Technology-Enhanced Approach to Overcoming Passive Learning
Full text linkThis conceptual paper proposes a pedagogical framework for transforming accounting education to meet the learning needs and expectations of Generation Z. Drawing on constructivist learning theory and self-determination theory (SDT), the framework advocates for a shift away from passive, lecture-centric models to a student-centred, technology-enhanced, and engagement-driven approach. Generation Z students are characterised by digital fluency, autonomy-seeking behaviours, and preference for experiential learning which require innovative instructional strategies that foster deeper cognitive engagement, motivation, and real-world skill development. The paper introduces a three-pillar framework comprising student-centred learning, technology-enhanced instruction, and active engagement design, each reinforced by empirical evidence and contemporary teaching practices. Key pedagogical strategies such as flipped classrooms, gamification, collaborative technologies, and real-world simulations are discussed as practical applications of the framework. The integration of these approaches supports autonomy, competence, and relatedness, which are psychological needs central to SDT, while promoting knowledge construction through authentic, interactive experiences. The paper concludes with implications for educators, institutions, policymakers, and industry, offering a blueprint for curricular innovation that aligns accounting education with the demands of the modern profession and the learning profiles of Generation Z
The Nexus between Operational Failure and Mobile Banking Usage in Malaysia: A Conceptual Framework
Full text linkMobile banking has become a common method used by banks in delivering their products and services to customers. However, operational issues occur in the use of mobile banking, including function failure, system failure, information failure, and service failure. Therefore, this research aims to explore the factors that could affect mobile banking usage in Malaysia. Hence, this research presents a conceptual framework on the effects of operational failure (function failure, system failure, information failure, and service failure) on mobile banking usage. Research hypotheses are proposed based on the theorised relationship among the variables in this research. Significant relationships are expected between function failure, system failure, information failure, service failure, and mobile banking usage. It is hoped that this research will provide insights to the banks in effectively managing their mobile banking platform in serving the customers
Examining the Rising Trend of Elderly Financial Scams in Online News: A Content Analysis of Media Reporting in Malaysia
Full text linkThe increasing prevalence of elder financial scams, particularly those perpetrated through online platforms, has become a significant concern for both the elderly population and society as a whole. This study examines the nature and scope of elder financial scams as reported in online newspapers, emphasising their financial consequences for victims. Using content analysis to explore the cases reported in online media from 2020 to 2024, this research aims to shed light on the patterns of fraud targeting older adults, the media's role in raising awareness, and the broader implications for social policy. Findings revealed 119 reports of financial scam cases across 36 online media outlets involving the elderly in Malaysia. Most financial scams involve phishing, followed by investment and love scams. Furthermore, financial repercussions for elderly victims are severe, sparking an urgent need for enhanced public awareness and regulatory frameworks to protect vulnerable individuals
Factors Affecting the Willingness to Purchase on TikTok Live Streaming Among Pensioners
Full text linkTikTok live streaming popularity among pensioners has been gaining some momentum lately. During live streaming, TikTok has been drawing viewers using live videos, which are interactive and engaging with consumers in real time. It is well understood that the willingness to purchase on TikTok live streaming has been dominant among the younger generation. However, there has been a lack of understanding of the popular use of TikTok among pensioners who belong to a different generation. Therefore, this study aims to understand pensioners’ willingness to purchase on TikTok live streaming using the extended Theory of Planned Behaviour (TPB). The extended TPB factors that have been considered in this study are subjective norms, perceived behavioural control, attitude, and trust to break down relationships with willingness to purchase during TikTok live streaming. As Malaysia is entering an ageing population, this study is very much relevant to assist marketers in implementing right marketing strategies. The study intends to utilise self-administered online survey via Google Forms. Sampling techniques to use are convenience and snowball sampling techniques, and the target demographic is pensioners who are using the TikTok app. The statistical methods to apply are Structural Equation Modelling (SEM)-SmartPLS 4, and Statistical Package for the Social Sciences (SPSS). The results of study would help marketers to develop targeted marketing strategies that resonate with unique characteristics and preferences of pensioners engaging with live stream platforms. At the same time, the study would help businesses to improve their outreach and effectiveness in turning viewer engagement into purchase decisions
Corporate Social Responsibility, Output Control and Motivation on Task Performance of the Meter Readers in PAIP Berhad
Full text linkThe research on task performance (TP) has grown linearly throughout the years. However, there is still a lack of complete understanding of the quantitative method to identify the perceived management support (PMS) for Corporate Social Responsibility (CSR), perceived customer support (PCS) for CSR, output control (OC), autonomous motivation (AM) and controlled motivation (CM) on task performance (TP), especially in Pengurusan Air Pahang Berhad (PAIP) context. Investigating the relationship between the perceived management support (PMS) for CSR, perceived customer support (PCS) for CSR, output control (OC), autonomous motivation (AM), controlled motivation (CM), and task performance (TP) is the primary purpose of this study to be conducted. According to the PAIP, in an interview session, the performance review session is held twice throughout the year: Mid-Year Performance Review and Final-Year Performance Review. However, the management noticed that the performance of the employees was not really well for the meter readers in PAIP
Enforcement Efforts in Fighting Tax Evasion: A Systematic Literature Review Approach
Full text linkGlobalization and technology advancements have created new opportunities exploited by income taxpayers to evade tax, thereby undermining the credibility of tax authorities worldwide. This systematic review investigates the enforcement efforts used by tax authorities in combating and curbing tax evasion. Relevant articles were selected using two main databases: Scopus and Web of Science. Guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, 45 relevant articles published between 2018 and 2025 were identified. Through thematic analysis, eight main themes have been developed for the enforcement strategies employed by tax authorities across jurisdictions. The findings indicate that the tax audit is the most commonly used strategy employed to curb tax evasion among income taxpayers, followed by deterrence messages, fines and penalties. Moreover, the tax audit is the most effective enforcement effort that shows its effectiveness as a strong deterrent against tax evasion. A key information gap was identified where only 11 studies out of 45 studies carried out comparative evaluations on different enforcement efforts, highlighting the need for more cross-contextual research in the future. This study provides valuable insights for researchers by highlighting underexplored enforcement strategies and for tax authorities in enhancing and refining their enforcement approaches to effectively address tax evasion
Festival as Catalyst in Community Development in Malaysia: A Conceptual Review
Full text linkThis paper presents a festival-based approach to community development, analyzing social capital, economic revitalization, and environmental sustainability. It attempts to build a comprehensive framework aimed at promoting social cohesion, stimulating local economies, and sustainable practices, as well as community wellbeing, through strategic festival integration into community planning, drawing from diverse literatures. Despite the literature acknowledging the benefits of festivals, there are several gaps. These gaps indicate a need for more systematic approaches to festival design and evaluation, particularly regarding inclusivity, associated economic impacts, and insufficient eco-friendly practices. In the diverse contexts of Malaysia, this study seeks to build a conceptual framework for empirical investigations that would ascertain the developmental impacts of festivals. In doing so, the paper aims to enhance community development theory by integrating festivals as tools for community advancement, thereby serving a broad spectrum of event industry stakeholders from policymakers to local government officials and event planners. It is underscored that the underlying objectives should combine social, economic, and environmental dimensions to ensure holistic long-term benefits derived from the festivals. The research helps to address the literature gap and provides a basis for further investigation, which aims to reshape Malaysian festivals into more inclusive, transformative, and sustainable assets for communities
Integrating Trust in Agents into the Theory of Planned Behavior: A Conceptual Framework for Family Takaful Demand in Malaysia
Full text linkThis conceptual study explores the factors influencing family takaful demand in Malaysia, emphasizing the integration of trust in agents into the Theory of Planned Behavior (TPB). While attitude and subjective norm remain central to the TPB framework, this study introduces trust as moderating factor, alongside demograpic and contextual control variables such as gender, income, education and digital readiness. The study responds to recent developments in Malaysia’s takaful landscape, where participant rates continue to grow but overall penetration remains modest at approximately 20% despite over 6.6 million active certificates recorded in 2024. Empirical findings from Bank Negara Malaysia and the Malaysian Takaful Association highlight the rising importance of digital adoption and agent networks in driving new business contributions. By recognizing the agent-customer relationship as a cornerstone of trust, this study positions trust not only as an interpersonal construct but also as mechanism for reducing uncertainty in financial decision-making. Post pandemic shifts in consumer awareness, particularly among the younger demographics, further reinforce the relevance of integrating digital competence and health consciousness into takaful participation models. The proposed framework offers a theoretically robust and practically relevant foundation for future empirical testing, employing quantitative approaches such as PLS-SEM to assess moderating affects. This study contributes ot both academic discourse and industry practice by extending TPB, providing actionable insights for policymakers, takaful operators and agents seeking to enhance market penetration. Thus, it emphasizes the need for holistic strategies that combine behavioral, relationaland technological factors to strengthen Malaysia’s position as a global leader in family takaful
A Qualitative Investigation of the Empowerment Operationalization in Malaysian Banking
Full text linkAlthough empowerment is often discussed in organisational theory, how it is operationalised in practice—particularly in banking institutions—remains underexplored. This study examines the enactment of empowerment in two Malaysian banks, emphasising the viewpoints of senior managers who are pivotal in defining its significance and implementation. Utilising semi-structured interviews with 12 senior managers and employing thematic analysis, the study reveals four interconnected dimensions that operationalise empowerment: institutionalisation (formal policies), communication (explicit delegation and information flow), capacity building (training and readiness support), and scope and differentiation (variation according to role, rank, and proximity to operations). The findings indicate that empowerment in banking is not a uniform process but rather a context-dependent practice influenced by managerial interpretation and shaped by the specific functional realities of various job roles. Employees closer to frontline operations were found to acquire greater empowerment, indicating a strategic differentiation of authority. The study enhances theoretical knowledge by filling a significant void in comprehending the dynamics of empowerment operationalisation within structured service environments. From a pragmatic standpoint, it provides bank leaders with actionable insights to embed empowerment into career development, augment flexibility in decision authority, and conduct periodic role-specific empowerment audits to ensure alignment between empowerment design and operational demands
How Economic and Financial Indicators Shape Bond Market Performance in Asia?
Full text linkThe focus of this study is to examine the effects of macroeconomic and financial indicators on bond market performance in Asia countries. This study utilizes a regression analysis to measure the relationship between inflation, interest rate, stock market performance, and gold price in six selected nations: India, Indonesia, China, Vietnam, South Korea, and Turkey, from 2014 until 2024. The validity of the data was diagnostically checked by performing a VIF procedure, autocorrelation test, and normality test on residuals, and the data were analysed via EViews software. The analysis showed mixed findings; however, two major variables that negatively affects the performance of bond markets in Asia are the “inflation and stock market,” which reflects global economic stability in the selected countries. An abrupt or sudden rise in the lending interest rate can trigger market volatility, leading to losses for bondholders and potentially discouraging corporate investment (Alam & Uddin, 2009). Moreover, the monetary policy stances adopted by central banks have systemically important ramifications for the valuation of both bond and equity markets on a global scale (Jang & Atukeren, 2019). For practical implications, this study suggests that policymakers pay extra attention to inflation to ensure a sustainable economic condition. To the best of the authors’ knowledge, this study is the first to examine the combination of both economic and financial shocks, along with gold price, both pre-and-post COVID-19 pandemic, focusing on Asia