The aim of this study is to draw a comprehensive image of the relationship between life cycle sustainability assessment (LCSA) impact using the three dimensions, namely life cycle costing (LCC), life cycle assessment (LCA), and social life cycle (SLC), and solid oxide fuel cells (SOFCs). By systematically reviewing and analyzing 43 articles from 17 different peer-reviewed journals between 1998 and 2021, the analysis shows that SOFC-related applications may substantially contribute to a cleaner energy sector in the future via high-level temperature power generation. The result indicated that SOFCs have better implications for environmental performance, as well as being the least cost-effective option for commercially competitive purposes. The review revealed several gaps in the literature; several studies assessed LCA using particular or very few indicators, and the few indicators may not sufficiently assess the environmental impact of SOFCs. Further, limited studies shed the light on the association between SLC and SOFCs. Future LCSA studies ought to adopt dynamic criteria, especially environmental impact analysis considering social and economic factors, to enable a feasible comparison of results. Future studies should also target various industrial sectors in developing countries.

Manuscript type: Research paper Research aims: This paper aims to scrutinise the association between the power-based model (power of tax authorities) and sociopsychological factors (tax morale) in the theoretical framework of the tax compliance model Design/Methodology/Approach: A survey was completed by 116 selfemployed and salaried individuals in East Malaysia. Partial Least Squares- SEM (PLS-SEM) was employed to analyse the data. Research findings: The results show no impact of the power of tax authorities (coercive and legitimate power) on tax compliance. Only the coercive power of tax authorities has a significantly positive effect on tax morale. However, a significant negative relationship was found between tax morale and tax compliance. Finally, tax morale is proven to mediate coercive power and tax compliance. Theoretical contribution/originality: The study adds to the body of knowledge by including the power of tax authority and tax morale in a tax compliance model. Theoretically, this study contributes to the literature that moral consideration should not be overlooked in its mediating value between the power of tax authorities and tax compliance. Practitioner/policy implications: The present study provides novel insight into how tax administrators, especially the Inland Revenue Board of Malaysia (LHDN), utilise their power to influence tax morale and tax compliance. Research limitation: The study’s limitation is that only a minority of higher-income and self-employed respondents participated. Future research should consider expanding the existing tax compliance model to be tested in a different region. Besides, other sociodemographic variables can be used as possible moderators in future studies.

This study investigates the primary role of institutional pressure specifically (coercive, mimetic, and normative pressures) to implement environmental management accounting (EMA) among SMEs in Kenya, and how such influences are affected by organisational resources and capabilities, with a focus on the function of EMA, on sustainable competitive advantage (SCA). Using an online survey, random samples of 1,162 Kenyan manufacturing SMEs provided the data. The empirical findings indicate that normative and coercive forces have a substantial and direct relationship with EMA adoption. However, there was no correlation between mimetic pressure and the adoption of EMA. In addition, the results revealed that only environmental innovation capability positively and substantially mitigated the effect of coercive and normative pressure on EMA adoption. Our PLS analysis discovered a significant and direct relationship between EMA and SCA. In conclusion, the current research expands our understanding of how firms create EMA through the interaction of institutional forces (i.e., coercive and normative constraints) and environmental innovation potential. Furthermore, this study highlights the relevance and use of EMA in giving information to Kenyan SMEs to conduct superior SCA.

Linking Business Strategy to Management Accounting: A Study in Malaysian Service Organizations (Hubungan Strategi Perniagaan dengan Perakaunan Pengurusan: Satu Kajian di Organisasi Perkhidmatan Malaysia)

Governance Quality and Tax Compliance Behaviour in East Malaysia