3127 research outputs found
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A Holt-Winter Approach to Forecasting Admission in the Psychiatric Department
No full textPsychiatric admissions predictive modeling is a crucial step in hospital resource and service management. Prediction models are essential for medical facilities to account for patient arrival fluctuations that could potentially overextend their resources. The present study used the Holt-Winters method to forecast psychiatric admissions at Hospital Universiti Sains Malaysia (HUSM). The estimation and evaluation phases are based on historical admission data from 2017 to 2024 to extract trends, seasonal and level components. The dataset was split into training and testing phases to ensure robust model selection. Mean Absolute Scaled Error (MASE), Root Mean Squared Error (RMSE) and Mean Absolute Percent Error (MAPE) are used to compare the performance. This paper examines two forms of the Holt-Winters model: additive and multiplicative. The results reveal that the Additive Holt-Winters model consistently has the lowest error across all performance metrics. Thus, it is the best for predicting psychiatric patient admissions. The forecasting results indicate an overall increase in admissions with variations driven by seasonal factors. An accuracy assessment reveals that most predictions match actual admissions to some extent, suggesting the model is reliable. These include certain months that demonstrate standout differences, suggesting that other confounding factors may be influencing admission rates. It demonstrates the robustness of Holt-Winters’ forecasting methodology in healthcare and its implications for hospital administrators seeking to improve efficiency in the deployment of resources. Future work might also focus on combining other predictive tools to improve forecast quality
Beyond Executive Mandates: Financial Resources and Environmental Orientation as Core Drivers of Sustainability in Malaysian Manufacturing
No full textMalaysia’s manufacturing sector faces mounting pressure to integrate sustainable practices amid rising environmental concerns, resource constraints, and regulatory demands. Despite government initiatives, many firms struggle to align profitability with environmental and social responsibility, hindered by limited resources, uneven managerial commitment, and varying levels of internal environmental orientation. This study examines the key drivers of sustainable manufacturing in this context, focusing on the influence of financial resources, managerial support, and internal environmental orientation on sustainability performance. Grounded in the Natural Resource-Based View (NRBV) theory, it investigates how these determinants shape environmental, social, and economic outcomes. A quantitative approach was adopted, using a cross-sectional survey of senior executives from medium and large manufacturing firms, yielding 330 valid responses. Partial Least Squares Structural Equation Modelling (PLS-SEM) was applied to test the proposed relationships. The findings reveal that financial resources and internal environmental orientation significantly enhance sustainability performance, whereas managerial support does not show a significant effect. This suggests that while resource allocation and a sustainability-oriented culture are critical enablers, the practical impact of managerial support may be constrained by organizational or cultural barriers. The study extends NRBV theory to the Malaysian manufacturing context, providing empirical evidence on strategic drivers of sustainability and highlighting the need for targeted investments and internal capability development
Integrating Environmental, Social and Governance (ESG) into Higher Education: Voices of Accounting Undergraduates
No full textEnvironmental, Social, and Governance (ESG) provides a framework for assessing business practices and performance on ethical and sustainability issues. Over the past two decades, ESG has gained global prominence and is now embedded across multiple sectors, including education. In higher education, integrating ESG into the curriculum is essential to equip students with a strong understanding of ESG principles and related challenges.
This study explores undergraduate accounting students’ perceptions of ESG within higher education. Using a quantitative design, data were collected from 174 respondents through a survey questionnaire. Findings reveal that although ESG elements are present in the academic syllabus, they are not delivered systematically, underscoring the need for deeper integration and clearer curriculum alignment.
Student responses across Environmental Awareness, Social Awareness, and Governance and Ethics were generally positive. Governance and Ethics achieved the highest mean score, indicating that students strongly value ethical behaviour and view it as central to ESG implementation in higher education. However, awareness of climate change and its impacts requires greater emphasis.
Embedding ESG into curricula can help produce environmentally conscious and socially responsible graduates. Regulators and practitioners also play a vital role in jointly advancing ESG education. Future research should broaden the sample to include research universities and examine ESG relationships more comprehensively.
This study contributes to ESG literature in education by highlighting student perspectives on ESG implementation, offering insights for policymakers and universities to strengthen integration and cultivate socially and environmentally responsible graduates prepared for global challenges
Impact of Director Networks on Strategic Decision-Making: The Mediating Role of Information Flow
No full textStrategic decision-making at the board level is increasingly shaped by directors’ interorganisational networks. However, the mechanisms by which these structural positions translate into strategic influence remain underexplored. While existing scholarship acknowledges the value of director network centrality in enhancing resource access and legitimacy, the mediating role of information flow in converting this structural advantage into high-quality strategic decisions has received limited conceptual attention. Addressing this gap, the present study aims to develop a theoretical framework that explains how director network centrality influences strategic decision-making through board-level information flow. Using a narrative review methodology, this study synthesises 26 peer-reviewed articles sourced from the Scopus database. An integrative thematic analysis reveals three critical propositions: (1) director network centrality positively influences information flow; (2) information flow enhances strategic decision-making quality; and (3) information flow mediates the relationship between network centrality and strategic decision outcomes. The framework draws upon Resource Dependency Theory, Social Capital Theory, and the Knowledge-Based View of the Firm, offering a multi-level understanding of how network embeddedness, trust-based exchanges, and cognitive integration shape strategic governance. Theoretically, the study advances governance literature by positioning information flow as a cognitive mechanism within networked boards. Practically, it encourages organisations to reassess board effectiveness by considering directors’ network positions and internal information-sharing capabilities. The paper concludes by identifying conceptual limitations and proposing directions for future empirical validation. This framework offers a fresh perspective on how boardroom dynamics can be leveraged to enhance strategic agility and decision quality in complex environment
The Emergence of Neuroaccounting: A Bibliometric Analysis of Financial Decision-Making Research
No full textThis paper aims to examine the intellectual landscape and thematic evolution of neuroaccounting, an emerging interdisciplinary field that integrates neuroscience, psychology, behavioral finance, and accounting to understand financial decision-making. Despite its conceptual relevance, neuroaccounting remains underrepresented in scholarly indexing and lacks a systematic bibliometric synthesis. Using a bibliometric analysis of 482 documents published between 1980 and 2025, this study investigates publication trends, citation metrics, document types, keyword patterns, and journal contributions. The research sample includes peer-reviewed articles, book chapters, conference papers, and other scholarly outputs indexed across major academic databases. Findings reveal a steady increase in academic interest, with notable growth in publications and citations from 2018 onward. Core themes such as cognitive biases, heuristics, behavioral finance, and investment decisions dominate the literature, even though “neuroaccounting” is not yet a mainstream keyword. High-impact contributions often originate from decision science and strategy journals, while behavioral finance journals serve as primary publication venues. Network and density visualizations highlight tightly connected thematic clusters centered on decision-making under uncertainty. The study’s implications suggest that neuroaccounting is conceptually robust but still fragmented, requiring further empirical research in real-world settings and broader geographic representation. Limitations include citation lag in recent publications and the evolving terminology surrounding the field. This paper contributes by positioning neuroaccounting as a unifying label that bridges established research domains, offering a foundation for future interdisciplinary collaboration and methodological innovation in accounting and financial behavior research
Balancing Job Demands and Resources: Enhancing Resilience in the Accounting and Auditing Profession
No full textThis conceptual paper examines the growing prevalence of resilience among accountants and auditors through the perspective of the Job Demands–Resources model. These professions are often linked with heavy workloads, long hours, role ambiguity and limited social support, which can increase psychological stress and lead to serious mental health issues. These factors affect not only individual well-being and job satisfaction but can also undermine the organisation’s performance and damage its reputation. Based on existing literature, this paper develops a framework that charts the relationship between excessive job demands and negative impact at individual and organisational levels, with burnout and mental health strain as the primary determinants of harm. Ultimately, it emphasises the organization's role in implementing flexible work arrangements, providing training and role clarity, establishing effective reward and recognition systems, and fostering supportive leadership to mitigate the risk. Institutions also have a role in addressing the issue through their regulatory guidelines, corporate culture reform and curriculum reform. This framework highlights the important role of both institutional and organisational responses in enhancing professional resilience, improving audit quality, and safeguarding the sustainability of the profession. This paper also discusses the practical implications and future research suggestions, focusing on embedding mental health awareness into accounting education and professional standards
The Impact of E-Money Usage on the Velocity of Money in Malaysia
No full textThe rapid adoption of e-money in Malaysia has significantly transformed the landscape of financial transactions. As consumers and businesses increasingly prefer digital payment methods, questions arise about how these shifts affect fundamental monetary dynamics, particularly the velocity of money. This paper investigates the theoretical and conceptual relationship between e-money usage and the velocity of money in Malaysia, proposing that e-money impacts money velocity through two primary channels: transaction efficiency and monetary substitution. A conceptual framework is developed to guide future empirical research and inform policymakers on the evolving role of digital financial instruments
A Systematic Review of the Challenges and Opportunities of the Agriculture Economic Sector in Malaysia
Full text linkGlobalization brings the emergence of technology which has dramatically changed the traditional nature of the agriculture sector into a modern which currently achieves sustainability to address issues of food security, aging and unemployment in most agriculture sectors of the world countries. Particularly, Malaysia's agriculture sector faces challenges, including a labor shortage due to its domination by aging farmers, and low youth participation due to negative agricultural perspectives. Nevertheless, this sector remains crucial and looking forward to sustainability as world population growth is the challenge of agriculture found among Malaysian researchers. Another hand, several themes of opportunities have been found that had been expected to respond to the current agriculture challenges trends such as youth, modern agriculture and agricultural entrepreneurship which have been often discussed in the literature. Agriculture Entrepreneurship and emerging trends of technology changes have raised the attention to be integrated to respond and create an opportunity for the group of youth to respond through their agriculture sector participation which had been often discussed among previous researchers. Youth are identified as the key to productivity capability and inclusive development as aligned to the establishment of the youth agropreneur unit in 2013 which aims to groom a new breed of youth Agropreneur in Malaysia under Malaysia National Agriculture Policy 2030. Therefore, the purpose of the study is to review past studies and to analyze the pattern of the challenges and opportunities of the agriculture sector in Malaysia
Positioning of Mosque Tourism Through Digitalization: A Case Study of Masjid Sri Sendayan Negeri Sembilan Malaysia
Full text linkMosque tourism has grown in recent years, attracting millions of tourists to visit mosques worldwide. This phenomenon can be attributed to a combination of factors, including the increasing interest in cultural and religious tourism and the growing awareness and acceptance of Islamic culture. Therefore, Masjid Sri Sendayan is seen to have the potential to be one of the mosques that can gain significant attention from tourists due to its unique design and magnificent architecture. This study aims to explore the positioning of mosque tourism through digitalization in Masjid Sri Sendayan. The methodology of the study includes a qualitative approach, specifically a case study design that involves in-depth interviews with mosque administrators. The Atlas.Ti 22 software was used to analyze and interpret the data collected from interviews, surveys, and observation sources to identify key themes and patterns related to the positioning of digitalization in Masjid Sri Sendayan. The themes developed in this study are mosque structure, mosque management, mosque program (imarah), mosque attraction, type of tourist, tourist facilities, digital type, and digital management. This study contributes to the understanding of how digitalization can play a vital role in positioning Masjid Sri Sendayan as a mosque tourism destination and provides insights for other mosques that seek to enhance their position in the growing mosque tourism industr
A Constructive Content-Based Filtering Recommendation Application: Optimizing Coffee Selection Based on User Preferences
Full text linkCoffee, a typical beverage consumed worldwide, offers various options, from bean origin to brewing methods. However, this abundance of choice often leads consumers to experience decision-making challenges, a phenomenon known as choice overload. Therefore, this study focuses on developing and implementing a recommendation application to help users make informed coffee choices based on their preferences. The study employs a system development life cycle (SDLC) approach and utilizes content-based filtering techniques to achieve the purpose. Data for this study was gathered from three prominent coffee shops: Zus Coffee Shop, Richiamo Coffee Shop and Gigi Coffee Shop, providing a diverse dataset for analysis. The study employs usability testing to evaluate the usefulness, perspicuity, dependability, and attractiveness of the developed recommendation application. Through rigorous testing, we assess user acceptance and overall system performance. The results indicate a significant reduction in choice overload and an enhanced user experience, validating the competence of the recommendation application. The study implies that by using a content-based filtering recommendation system, coffee drinkers can enjoy more personalized suggestions tailored to their taste preferences, such as roast level, milk type, etc. For users who may feel overwhelmed by the variety of options at a coffee shop, this system simplifies the decision process by recommending coffee types that match their stated preferences. By exploring avenues such as collaborative filtering, sentiment analysis, and incorporating additional user feedback, we aim to further enhance the accuracy and personalization of coffee recommendations, ultimately improving the overall coffee selection experience for consumers