Special education teachers encounter considerable occupational challenges, yet there is limited information concerning musculoskeletal disorders (MSD) within this group. Therefore, this study aimed to address this gap by determining the prevalence of MSD, investigating associated factors of MSD, and identifying predictors of MSD among special education teachers. A cross-sectional study was conducted among special education teachers in Kota Kinabalu and Penampang, Sabah. Data were collected through self-administered questionnaires and musculoskeletal fitness assessments. Chi-square tests and independent t-tests were utilized to determine factors associated with MSD, while multiple logistic regression was performed to develop a comprehensive predictive model for MSD, which was then validated and tested for model fitness. A total of 122 individuals participated in the study, yielding a response rate of 95 %. The findings revealed a high prevalence of MSD (77.9 %) among special education teachers, with the lower back, shoulder, neck, knee, upper back, and foot being the most affected regions. The multivariable regression model identified several predictors of MSD, including marital status (adjusted odds ratio [aOR] = 4.78, 95 % confidence interval [CI] = 1.49–15.40), body fat percentage (aOR = 1.06, 95 % CI = 1.00–1.12), teaching in prolonged standing for few days a week (aOR = 3.20, 95 % CI = 0.99–10.29) or every day (aOR = 6.20, 95 % CI = 1.44–26.70), mindfulness (aOR = 0.47, 95 % CI = 0.22–0.98), and back extensor strength (aOR = 5.86, 95 % CI = 1.92–17.92). This study highlights the necessity of implementing interventions focusing on the ergonomic, psychological, and musculoskeletal fitness components to mitigate the prevalence of MSD and improve the overall well-being of special education teachers.

Management accounting information (MAI) has been used by business owners to record their daily business transactions through bookkeeping during the industrial revolution era. Thereafter, MAI is growing and becomes important as business owners demand more relevant MAI to enhance their business performance. The importance of using MAI to perform business operations has been emphasized in the accounting literature. The changes in the business environment have forced MAI to be more relevant which suits the business environment today. The business competition today has made it difficult for some organizations to enhance their performance consistently. This happens to manufacture industries in Malaysia in which the industries are lack of competitive advantage and consequently leads to inconsistent performance. The manufacturing industry is the second largest contributor in Malaysia GDP, which contributes to economic development. As such, it is crucial for manufacturing industries to enhance their performance by increasing their competitive advantage in order to endure a competitive business environment. However, the dearth of research on MAI usage has created a gap in today’s accounting literature which leads to lack of understanding among the MAI users about the use of MAI in enhancing the organizational performance. This research is still at a proposal stage which intends to investigate extent use of MAI element among manufacturing sectors in Malaysia through customer satisfaction element. In order to achieve this attempt, both financial and non-financial performance of manufacturing industries will be considered, and contingency theory will be applied. The significance of this research is to contribute to Malaysia economy development by considering the use of MAI in manufacturing industries as an important key to enhance performance. A questionnaire survey will be emailed to manufacturing companies that are listed in the Federation of Malaysian Manufacturers (FMM).