Even though several studies have been done on intellectual capital, ownership structure, and firm performance, their status has remained uncertain in developing countries like Malaysia. Prior studies have generally focused on a single industry and overlooked the input of all Malaysian non-financial firms. This study investigates the impact of intellectual capital, its components, and ownership structure on firm performance. This study employs a balanced panel data examination for the data of 409 non-financial firms from 11 sectors listed on Bursa, Malaysia for five years (2016–2020). The modified value-added intellectual coefficient model was applied to examine the effect of IC efficiency on firm performance. The empirical findings revealed that IC efficiency, human capital efficiency, structural capital efficiency, capital employed efficiency, and relational capital efficiency are positively and significantly related to firm performance. However, physical and structural capital is the most substantial element of intellectual capital efficiency in augmenting profitability. In addition, government and foreign ownership positively affect firm performance. The research will help managers, policymakers, and investors understand how IC investments increase performance and make prudent investment choices in government and foreign ownership firms.

Among the important entrepreneurial skills that have been widely discussed in the literature are cost management skills. According to the literature, the owners of SMEs in Malaysia still lack cost management skills, which has hindered them in competing globally. As a developing country, the Government of Malaysia plays a vital role in providing training programmes to the owners of Malaysian SMEs. The continuous and systematic training provided by the government and its agencies will strengthen the cost management skills among Malaysian SMEs owners. Even though the Government of Malaysia through its agencies already provides cost management skill training, it is still not comprehensive. Therefore, based on the pertinent literature, this paper will discuss the action research approach as a tool to develop cost management skill training for the owners of Malaysian SMEs

In the era of globalisation or internationalisation, as a developing country, it is crucial for the Malaysian Government to propose an SME development plan to assist the SMEs to meet the new business challenges in the competitive global business environment. This is because SMEs in Malaysia need to prepare themselves in various aspects, especially in respect of entrepreneurial skills and knowledge to face the challenges in this new economic era. From the literature, globalisation or internationalisation is considered to be among the most important motivations for Malaysian SMEs owners to strengthen their entrepreneurial skills and knowledge to compete with the big world players. Among the important skills that have been discussed in the literature is cost management skills. Therefore, this paper will give an overview of the skill in costing among the owners of Malaysian SMEs in the era of globalisation. Furthermore, this paper will provide recommendations concerning how to improve cost management skills among Malaysian SMEs.

Corporate Social Responsibility (CSR) refers to the practices and policies undertaken by corporations to positively influence the world, including economic, social, and environmental aspects. Tree-planting campaigns are among the initiatives to respond to environmental sustainability (ES), aiming to mitigate atmospheric carbon levels and help communities and ecosystems adapt to extreme weather events like heat waves. In Malaysia, Yayasan Telekom Malaysia (YTM)—the foundation arm of Telekom Malaysia (TM)—launched a notable initiative, "TM Towards a Sustainable Tomorrow: Tree Planting Campaign," on 16 July 2022. Certified by the Malaysia Book of Records as the largest Gutta-percha Tree-Planting event within 24 hours, this campaign coincided with World Telecommunication and Information Society Day 2022. This study uses a qualitative method to examine the impact of the YTM's tree-planting campaign. This study found that YTM successfully executed the campaign and achieved various impacts such as 1) environmental conservation and biodiversity, 2) community beautification, 3) community engagement, and 4) future research. Additionally, this study identifies challenges and problems in the tree-planting campaign and suggests solutions for future improvement. The findings provide valuable insights into ES practices through YTM's tree-planting initiatives, potentially aiding YTM and other organisations in fully strategising their initiatives to achieve campaign objectives in the future.