Purpose: This study aims to examine the factors influencing the research productivity of academics in Malaysian universities. Specifically, this study examines whether individual and institutional factors can influence academics’ research productivity. Design/Methodology/Approach: This study utilized a questionnaire survey as the research instrument, which was distributed to university academics in Malaysia. Findings: This study demonstrates that institutional factors significantly influence the research productivity of university academics. The findings of this study suggest that institutional factors should be taken into consideration when developing strategies to increase the research productivity of university academics. However, the study did not find significant evidence to support the influence of individual factors on research productivity. Conclusion: The results of this study constitute a timely addition to the body of knowledge on academic research output, which educational leaders of Malaysian public institutions can utilize. Research Limitations/Implications: The outcomes of this study are expected to assist universities in developing strategies to assist and support academics in improving their research productivity. Practical Implications: The findings imply that universities could raise awareness of the value of research among academics and support them through publication funding or training programs. Contribution to Literature: This study contributes to the existing literature by providing evidence on the effect of individual and institutional factors on the academics’ research productivity.

The Companies Commission of Malaysia (SSM) has established the eXensible Business Reporting Language (XBRL) which is the Malaysian Business Reporting System (MBRS). This study examines the technological, organisational and environmental factors influencing the usage of MBRS among the practitioners. Using interview as the data collection among 12 respondents which are practitioners from selected Corporate Secretaries fom small medium practices (SMPs). Data from interview has analysed based on descriptive coding and pattern coding that developed by Technological, Organisational and Environmental (TOE) theory using the Atlas.ti. The findings of this study indicates seven (7) technological factors which are assurance for data quality, relative advantage and the availability of regulator’s platform and system, limited tools and software, compability of format, compatibility of content and how the mTool could provide ease of use to the corporate secretary. In related to organisational factors, There are seven (7) challenges that can be considered discovered from organisational which are challenge to face attitude of preparers, limited practitioners that have own sufficient skills and knowledge, limited capable resources and preparers to manage the MBRS. In addition, there are six (6) environmental factors which are the technical support from regulator, the provision of incentive that should be given to the practitioners or SMPs, the effective strategies for promotion and educate practitioners method of voluntary submission. However, the lack of readiness on the use MBRS among trading partners and other stakeholder involvement would also challenge the adoption of MBRS. Therefore, this TOE factors would be important to practitioners to be ready on the enforcement of MBRS.

This study aims to examine the perception of risk management and internal control in the public sector, specifically concerning preventing fraud. Specifically, this study examines the various aspects of fraud prevention among employees in the public sector, including goal formulation, internal environment, and communication of information, risk response, monitoring, risk assessment, and control actions. A total of 537 individuals working in the procurement and finance departments of federal ministries participated in a questionnaire survey conducted using the Committee of Sponsoring Organizations framework and focused on fraud prevention. This study shows that risk assessment, control actions, and information and communication exert a favorable influence on the prevention of fraudulent activities. This study revealed that risk assessment, control actions, and information and communication exert a favorable influence on the prevention of fraudulent activities. This study can contribute to the government's efforts in improving risk management, addressing corruption, and advancing the Sustainable Development Goal (SDG) 12 and 16 initiatives.

This paper applies the Technology-Organization-Environment (TOE) framework to examine e-invoicing adoption during Malaysia’s early implementation phase. Using a single case study involving large and small companies, along with accounting firms, tax freelancers, and consultants, the study identifies six key factors influencing adoption. It highlights three core technological drivers: system integration, middleware/Application Programming Interface (API) usage, and automation, aligning with TOE components and extending Rogers' Diffusion of Innovation (DOI) attributes. Challenges faced by adopters include system changes, validation delays, format incompatibility, and internet/server limitations. These issues particularly affect smaller enterprises with limited digital readiness. The findings underscore the need for targeted policy interventions and technical support to accommodate varying levels of digital maturity. Regulatory bodies and system providers are urged to simplify integration, offer affordable middleware solutions, and enhance user support. Addressing these technological hurdles is vital to improving compliance, inclusivity, and effectiveness within Malaysia’s digital tax infrastructure. This study contributes uniquely by identifying and analyzing the technological drivers and challenges to e-invoicing adoption, emphasizing practical implications for policymakers, developers, and organizations. By integrating insights from the TOE and DOI frameworks, it offers a comprehensive understanding of the technological landscape shaping Malaysia’s e-invoicing ecosystem.

Purpose: This study aims to examine the financial literacy of the indigenous people known as Orang Asli in Malaysia and examines the intrinsic and extrinsic factors that may influence financial literacy among the Orang Asli in Banting, Selangor, Malaysia. Four factors are chosen namely, financial attitude and financial knowledge which represent the intrinsic factors and parental socialization and peer influence which represent the extrinsic factors. Methodology: The researchers approached the village chief of the Orang Asli in Kampong Tadom, Banting to seek his assistance in conducting the questionnaire survey. The researchers came to the village and distributed the questionnaires to 102 Orang Asli. Findings: According to the findings of this study, only financial knowledge influences the financial literacy of Orang Asli in Banting, Selangor. As a result, JAKOA can implement a few tactics to improve their financial understanding and their financial literacy such as delivering financial education programmes and teaching financial awareness at an early age. However, this factor contributes 60% to the financial literacy of the Orang Asli despite the fact that only financial knowledge significantly influences the financial literacy of the Orang Asli. Practical Implication: The findings of this study provide insights and recommendations to enhance financial education initiatives targeted specifically at Malaysian Orang Asli. Contribution to Literature: The findings of this study contribute to the existing literature on the financial literacy of the Orang Asli.