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Entrepreneurial Resilience in SMEs: A Bibliometric Perspective
Get PDFEntrepreneurial resilience is essential to SMEs' success and long-term viability, especially when faced with competitive pressures and economic uncertainty. The resilience of their leaders and staff is critical to SMEs' capacity to weather economic downturns, adjust to shifting market conditions, and seize new opportunities. Because of the rapidly expanding and multidisciplinary nature of the research, a bibliometric analysis was carried out, as it is crucial in the field of entrepreneurial resilience. The Scopus database provided the bibliometric information used in this investigation. The results highlight the most significant writers, organizations, and geographical areas that contribute to the field, as well as trends in keyword co-occurrence and citation. The results and limitations of this study can be taken into consideration for future research
Trade Facilitation and Innovativeness: Cottage Industry Development in Uganda
Get PDFThis study investigates the combined effects of trade facilitation and innovativeness on the development of cottage industries in Kampala City, Uganda. The research was motivated by the increasing relevance of cottage industries as engines of inclusive growth and the need to enhance their competitiveness and sustainability in developing economies. Anchored in the Resource-Based View (RBV) and New Institutional Economics (NIE) theories, the study conceptualizes trade facilitation and innovation as strategic and institutional enablers of firm performance. A cross-sectional mixed-methods design was employed, utilizing both quantitative and qualitative data collected from 250 cottage industry operators using stratified random and purposive sampling techniques. Results from Pearson correlation and regression analyses revealed significant and positive relationships between both trade facilitation (? = .41, p < .01) and innovativeness (? = .361, p < .01) with cottage industry development, jointly explaining 51.4% of the variation. Thematic analysis of qualitative data reinforced these findings, with participants highlighting how improved logistics, streamlined trade processes, and innovation in product development drive expansion, market access, and competitiveness. The study underscores the need for integrated policies that promote innovation ecosystems and remove institutional barriers to trade. Recommendations include investment in infrastructure, digital trade platforms, training in innovation practices, and stronger linkages between industry and support institutions to realize sustainable cottage industry growth
Breaking Barriers: Customer Acceptance and Challenges of Waqf-Takaful Death Compensation Products in Malaysia
Get PDFThis study aims to analyze the acceptance and challenges of waqf-takaful death compensation products in Malaysia, focusing on factors such as product knowledge, education, marketing, customer attitude, and long-term benefits. A quantitative approach using a descriptive cross-sectional survey method was employed, with data collected via a structured questionnaire. The findings revealed that product knowledge, customer attitude, and marketing strategies significantly influence acceptance. However, challenges such as limited awareness, inadequate promotion, and accessibility issues were also identified. The study highlights the importance of improving customer education and refining marketing strategies to enhance the adoption of waqf-takaful products
Parents' Readiness to Nurture their School Children Adopting Digital Payment
No full textNormalizing in adoption of digital payment will contribute to a digital economy environment. This conceptual paper describes the literature review on a proposal for a study of the parents’ behaviour towards the use of digital payment by their primary school children. The proposed factors derived from the TAM and UTAUT model that would explain the adoption and non-adoption factors. The main objective of the study is to investigate the relationship between parents’ readiness and the factors influencing their acceptance of technology, especially the use of digital payment systems by their primary school children. The proposed research method uses convenience sampling. The questionnaire will be disseminated to parents who have primary school children aged 6 to 12 years old. The response of 200 questionnaires was assumed as suitable for drawing a conclusion for the study. The findings aim to provide insight into the various factors, including digital literacy, financial awareness, and accessibility of technology, that influence parents’ readiness to adopt digital payments. The result of this study will assist the banking industry in improving its facilities and strategies in its digital payment. The result would also help government agencies (such as schools and the education ministry) in improving their policy and management
Enhancing Financial Reporting Quality: The Association between Alternative Data, Information Timeliness and Analytics Capabilities
No full textFinancial reports have traditionally relied on historical data, but this approach is increasingly inadequate in today’s fast-moving and data-rich financial environment. While prior studies have examined individual types of alternative data, such as social media sentiment or web traffic, there has been a limited comprehensive evaluation of how these heterogeneous sources can be integrated with conventional reporting frameworks to enhance financial reporting quality (FRQ). This study, therefore, investigates the role and potential of alternative data, for example, social media sentiment, satellite imagery, geolocation traces, and ESG-related indicators. A narrative review of the literature suggests that alternative data can improve forecasting accuracy, strengthen risk management, and enhance corporate governance; in particular, prior studies document gains in the predictive accuracy of earnings forecasts and a more granular understanding of market behaviour. At the same time, there are significant challenges related to data quality, ethical and lawful use, and the fragmented legal and regulatory environment for alternative data, especially in developing economies. Synthesising these insights, the paper develops a conceptual framework in which alternative data affect FRQ both directly and indirectly via information timeliness, with analytics capabilities acting as a boundary condition that shapes the magnitude of these effects. The study concludes that realising the potential of alternative data will require clearer regulatory guidance, robust data-governance practices and cross-disciplinary collaboration so that these new data sources can be integrated responsibly with existing reporting systems and used to support more transparent and accountable financial decision-making
A Meta-Analysis of the Impact of Ethical Leadership and Islamic Work Ethics on Ethical Work Behavior
Get PDFEthics plays a vital role across all fields. However, significant attention has been directed toward addressing citizen complaints about unethical behavior in public and private institutions. These complaints primarily concern corruption and unethical conduct in the execution of duties and service delivery. This article systematically reviews 11 theoretical and empirical journal articles focusing on ethical work behavior in public and private institutions. The selected studies were evaluated based on the following themes: (1) the impact of ethical leadership on ethical work behavior, (2) the role of Islamic work ethics in shaping ethical work behavior, and (3) the methodological approaches employed in studies of ethical leadership, Islamic work ethics and ethical work behavior. Relevant articles were identified using university electronic databases, such as Scopus and Emerald Insight and meta-analytical techniques were applied to systematically analyze and synthesize the literature. The findings indicate that both ethical leadership and Islamic work ethics have a significant positive effect on ethical work behavior. Furthermore, studies have utilized both quantitative and qualitative methods to explore workplace ethics. Future research directions are discussed in the subsequent section
Unlocking the Role of Digital Capabilities in the Resilience of Malaysian Small and Medium Practices (SMPs)
Get PDFThe current business environment is characterized by significant volatility and unpredictability due to technological breakthroughs, political dynamics and societal changes. These dynamics significantly affect both large corporations and small and medium enterprises (SMEs). In the current dynamic business environment, SMEs face numerous issues requiring resilience for survival and success. Key challenges SMEs face include insufficient financial resources, lack of skilled personnel and inadequate technological infrastructure. For SMEs to remain resilient, employers and employees must reach a certain technological competence and expertise. Therefore, this study aims to explore the relationship between digital capabilities and resilience of Malaysian small and medium practices (SMPs) as the impact of digital skills on the survival of the accounting sector is rarely studied. A total of 255 owners and managers of accounting firms registered in the Malaysian Institute of Accountants (MIA) database participated in the online survey. The results show a positive and moderate correlation between small accounting firms' resilience and digital capabilities' characteristics (human, collaborative, innovative and technological skills). The existence of small accounting firms in Malaysia depends primarily on their innovation capabilities. The findings suggest that digital capabilities are essential for the resilience of small accounting firms as they not only facilitate survival but also encourage development and innovation in times of crisis. It also transforms accountants' workflows and improves their efficiency, cost-effectiveness, accuracy and competitiveness. This finding implies that it is crucial for SMEs, to invest in digital capabilities to survive but also to remain competitive and growth potential during periods of disruption
The Evolution of Technology in Accounting Education: A Bibliometric Analysis of Research Trends and Teaching Innovations
Get PDFThe rapid advancement of technology has significantly transformed accounting education, necessitating a deeper understanding of its impact on teaching practices and research trends. This study aims to explore the evolution of technology in accounting education through a bibliometric analysis, focusing on identifying key research trends, innovative teaching methods, and their implications for curriculum development. The significance of this study lies in its ability to provide actionable insights for educators, policymakers, and researchers to enhance pedagogy, align academic standards with industry needs, and prepare students for a technology-driven professional landscape. The methodology involves a comprehensive bibliometric analysis of peer-reviewed literature on technology in accounting education. Using data visualization and trend analysis tools, the study examines publication patterns, influential works, emerging themes, and key research gaps. The applied approach ensures a robust synthesis of existing knowledge while uncovering future opportunities for academic and practical advancements. The findings reveal significant trends in the adoption of digital tools, such as artificial intelligence, data analytics, and cloud computing, as well as their integration into accounting education. These outcomes demonstrate the growing emphasis on equipping students with competencies aligned with modern industry requirements. The study also identifies innovative teaching practices and potential areas for further research, offering valuable contributions to the academic community and professional organizations. Overall, this study contributes to the field by providing a roadmap for enhancing accounting education through technology integration, fostering better alignment between academia and industry, and encouraging future research on emerging technological trends
Emerging Technologies on Tax Education in Shaping Tax Compliance among SMEs in Malaysia
Get PDFThis conceptual paper examines how emerging technologies and tax education influence tax compliance among small and medium-sized enterprises (SMEs) in Malaysia, with a particular focus on the role of electronic taxation systems. Despite the Malaysian government's efforts to digitalize its tax infrastructure, many SMEs remain non-compliant due to limited knowledge, insufficient support, and low adoption of digital platforms. The study integrates the Technology Adoption Model (TAM) and the Theory of Planned Behavior (TPB) to explore how factors such as tax education, tax knowledge, tax resources, technology quality, and information quality contribute to tax compliance through the mediating role of electronic taxation adoption. The target population includes SMEs in the food and beverage sector located in the southern region of Peninsular Malaysia. A mixed-method research design is proposed, combining quantitative analysis using SPSS and SmartPLS with qualitative interviews analyzed through NVivo. The study aims to bridge gaps in the current literature by highlighting the behavioral and systemic barriers to digital tax adoption among SMEs. It also offers practical insights for policymakers and tax authorities seeking to improve voluntary compliance through better education, system design, and support strategies tailored to the SME sector
Mapping Four Decades of Foreign Direct Investment Research in Malaysia: A Bibliometric Analysis
Get PDFThis bibliometric analysis explored the research landscape of Foreign Direct Investment (FDI) in Malaysia from 1984 to 2024. By systematically reviewing 480 scholarly articles, this study identified the evolution of research themes, key contributors, and the significant impact of seminal works in the field. The findings highlight the strong focus on the economic impact of FDI, its role in environmental sustainability, and the influence of global economic changes on FDI flows into Malaysia. The analysis further elucidates the pivotal role of Malaysian institutions and scholars in shaping the FDI discourse. Emerging research trends indicate a growing interest in the interplay between FDI and Malaysia’s digital economy, labor markets, and regional economic integration within ASEAN. This study maps the historical and current academic focus on FDI in Malaysia. It outlines future research directions that could assist policymakers and practitioners in leveraging FDI for sustainable and inclusive economic development