Management accounting is the process of preparing management reports and accounts that provide accurate and timely, financial and statistical information to assist in management decision making. It is also known as the process of identifying, measuring, accumulating, analyzing, preparing, interpreting and communicating information to help managers fulfill the organization’s objectives. Management accounting practices are used by organizational managers at various levels and at the same time, it gives managers the freedom of choice as there are no constraints, other than the cost of information collected relative to benefits of improved management decisions. Studies have found that there are factors that may affect management accounting practices. Literature has indicated that factors such as--organization size, intensity of market competition, level of qualification of accounting staff and advanced production technology--may affect management accounting practices. The objective of this research is to study the impact of these factors on management accounting practices in Malaysia. A total of 200 respondents from Klang Valley, Malaysia were involved in the survey using purposive sampling. The results of the study revealed that organization size and advanced production technology have significant relationships with management accounting practices.

The globalization of the higher education has resulted in the rise of private universities in Malaysia. As it is the aim of the country to be an international hub for higher education, the role of lecturers has become pivotal in the success of this industry. Literature has indicated that internal push factors such as role stress factors and attraction to various external factors may have a significant effect on employees’ turnover intention. This study examines the impact of three internal push factors--role overload, role ambiguity, role conflict--and four external pull factors--job opportunity, compensation, working location, and university image--on lecturers’ turnover intention. Data were obtained from 401 lecturers of private universities via self-administered questionnaires and were analyzed using structural equation modeling. The results of this study reveal that internal role overload, role ambiguity, role conflict and external working location have a significant relationship with lecturers’ turnover intention respectively. The findings indicate that internal push factors play a much more significant role than external pull factors on lecturers’ turnover intention. Implications of the research findings were discussed.

The study examines relationships linking AI literacy, halal literacy, information quality, destination inclusivity, perceived value, destination preference, and visit intention in Muslim tourists’ evaluations of Tana Toraja, a culturally distinctive non-Muslim heritage destination. Owing to the predominance of respondents without prior experience visiting Tana Toraja, the findings primarily concern anticipated perceptions and prospective visit intentions, not actual post-visit evaluations. The study contributes to tourism scholarship through a unified empirical framework connecting established constructs from AI-driven tourism, halal tourism, and inclusive heritage tourism. Data from 371 respondents were collected through an online survey and analyzed using Structural Equation Modeling (SEM). Results show that AI literacy significantly affects information quality and halal literacy, suggesting that digitally literate tourists are better positioned to filter and verify AI-mediated travel information. Halal literacy positively affects destination inclusivity and perceived value, while information quality enhances inclusivity, preference, and visit intention. Perceived value also strengthens inclusivity and preference, and destination preference strongly predicts visit intention. Overall, the findings suggest that trustworthy AI-mediated information, practical halal understanding, and perceived inclusivity may help reduce uncertainty among Muslim prospective tourists considering culturally distinctive heritage destinations.

Malaysia has been a successful developing country and is establishing itself as a developed nation, focusing on a strong economy and a high living standard. Malaysia has also enhanced its digital technology, encompassing everything from robotics to artificial intelligence. Since 96.8 % of Malaysia’s total population of 34 million is connected to the internet and the use of mobile internet users in Malaysia is forecasted to increase between 2.6 million users by 2028, the use of mobile banking will also continue to grow, especially in rural parts of Malaysia. Mobile banking will help rural communities increase their financial accessibility and push the country toward digitalization. Based on a review of past literature, this study aimed to investigate the possible relationships that may exist between variables such as subjective norm, perceived ease of use, perceived usefulness, and perceived COVID-19 risk on behavioral intention to use mobile banking among Malaysian rural residents. Another goal of the study was to discuss the implications of the research findings that will benefit policy makers. A total of 200 respondents answered the questionnaire distributed to residents of Kuala Selangor, Malaysia. The results of this study found that perceived ease of use, perceived usefulness, and perceived COVID-19 risk had significant positive relationships with behavioral intention to use mobile banking. The scientific novelty of this research is that the subjective norm was insignificant.

1. 1.1. Gender-based violence encompasses detrimental actions aimed at individuals due to their gender, including physical, sexual, and psychological harm (World Health Organisation (WHO), 2021). A...