This paper investigates the factors that contribute to the occurrence of asset misappropriation in small and medium enterprises (SMEs) in Malaysia. For a theoretical basis, the fraud hexagon model, which includes pressure, opportunity, rationalisation, capability, ego, and collusion elements, is adopted to guide the study. For the analysis, 306 valid responses from individuals working in diverse SME sectors in Malaysia were obtained via a self-administered questionnaire. Based on the objectives and to test the hypotheses, this research used a quantitative approach. Correlation analysis was utilised to examine the relationship among the independent variables. In addition, multiple regressions were conducted to answer the research questions of this study. The findings show that opportunity, rationalisation, and collusion have a significant relationship with the occurrences of asset misappropriation in Malaysian SMEs, whereby collusion makes the strongest and most significantly unique contribution to explain the occurrences of asset misappropriation. Thus, the study concluded that opportunity, rationalisation, and collusion are indeed significant factors that influence the occurrence of asset misappropriation. This study provides insights for Malaysian SME business owners regarding the minimum monthly salary policy, which should be revisited and reconsidered.

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.

This study investigates the effect of social entrepreneurial orientation (SEO) on social value for nonprofit organisations (NPOs). SEO denotes a behavioural orientation and embodies a strategic entrepreneurial stance at the organisational level. NPOs practice SEO to ensure organisational sustainability due to resource constraints, especially during crises. The researchers gathered data from 159 NPOs registered under the Registrar of Society (ROS) in Malaysia through a survey questionnaire amid the global COVID-19 pandemic. For data analysis, we employed IBM SPSS 27 to gather organisational profiles. This study used the variance-based structural equation modelling approach via SMART PLS for hypothesis testing. This study treats SEO as a higher-order construct comprising five first-order dimensions of innovativeness, proactiveness, risk management, effectual orientation, and social mission orientation. The study's findings reveal that SEO significantly and positively influences social value, indicating that SEO improves the social service delivery of NPOs. This study contributes to the nonprofit literature by providing empirical evidence from the social resource-based view (SRBV) theory of the role of SEO on social value, specifically during the crisis. By understanding the role of SEO in value creation, NPOs and regulatory authorities can formulate more precise and impactful strategies to augment the social value of NPOs. Consequently, when NPOs remain sustained, they can continuously provide services to the affected and vulnerable community.

Most companies have been severely affected by various business risks due to the COVID-19 outbreak. Their limited resources during this adverse period have forced them to be more concerned with their companies’ survival than making sustainability initiatives that incur extra costs. Consequently, companies have faced a challenge in reporting imposed-sustainability statements. According to Wenzel et al. (2020) and Zharfpeykan and Ng (2021), companies can innovatively improvise the regular sustainability reporting to become a strategic tool to portray to stakeholders how companies respond to and address sustainable matters during a crisis period. Thus, this paper presents the concept of sustainability reporting as a strategic crisis response mechanism and proposes a model and matrix that maps the stakeholder engagement disclosure strategy with quality disclosure. Moreover, the paper discusses how this reporting can be influenced by internal governance mechanisms. The paper further suggests the moderating role of enterprise risk management (ERM) in this relationship. This concept can potentially guide managerial decisions on ideal sustainability practices that may not impair companies’ capacity to survive during future crises. It may act as an effective instrument in meeting stakeholders’ expectations of companies to perform their roles as good corporate citizens during a crisis