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.

This bibliometric analysis explores the evolution of Business Continuity Management (BCM) studies in Oman in the last ten years regarding publishing trends, co-authorship, and emerging topics. Based on the data collected primarily from Scopus databases, the analysis of 69 articles was augmented by The Lens and Dimensions datasets to improve the interconnectivity and metadata of the research findings. Research findings highlight an increasing trend of scholarship in BCM in Oman, with variations in yearly publications and diversified thematic concern areas, including risk management, organizational resilience, and crisis management. The leadership and linkages map revealed that specific individuals and research groups were influential and active in advancing BCM in Oman. Referring to the global literature, Oman is a relatively recent addition to the BCM research within the context of the Middle East. The study highlights the importance of BCM in increasing organizational readiness and preparedness in the face of Economic risks and disruptions, particularly in Oman, as proposed research implications and practical implications for future studies.

This study examines the behavioral intention to adopt e-invoicing among small and medium-sized enterprises (SMEs) in Malaysia, utilizing the UTAUT2 framework. E-invoicing provides benefits that enable businesses to exchange invoices electronically, enhancing operational efficiency and compliance while reducing costs. This research aims to examine the factors influencing SMEs’ intention to adopt e-invoicing and identify the most significant factors. A quantitative survey was conducted among SME owners who were preparing for the early adoption of e-invoicing. The questionnaire measured seven factors, including performance expectancy, effort expectancy, social influence, facilitating conditions, trust, security, and perceived risk. The findings revealed that social influence is the strongest positive factor influencing adoption intention, which may involve the roles of peer, professional, and regulatory pressures. In contrast, security concerns and perceived risk negatively influence behavioural intention, highlighting the importance of addressing data protection and system reliability for e-invoices developed by the government. Performance expectancy, effort expectancy, facilitating conditions, and trust were not significant factors in the Malaysian context. The study contributes theoretically by extending UTAUT2 to incorporate security and risk factors in the e-invoicing context. It offers practical insights for policymakers and software developers to support SME digital adoption effectively.