Vol. 17 No. 1(I) (2025)

The resource-based view (RBV) is emerging as the dominant paradigm for comprehending the interaction between strategic management and the natural environment. Based on the RBV perspective, effective environmental strategies require more resources and capabilities. Firms with more resources can build environmental capabilities more easily as it allows them to invest in technological leadership and gain a competitive advantage. In addition, companies that actively integrate the environment into their business strategies possess sustainable competitive advantages. This paper outlines the concept to investigate the correlation between environmental strategies and financial performance. From the RBV's perspective, environmental strategies are valuable, rare, difficult to imitate, and capable of enhancing firms’ competitive advantage and financial performance. Consequently, firms that adopt environmental policies are poised to elevate their image and reputation among stakeholders, customers, and shareholders, augmenting their competitive advantage and performance. This study's findings are expected to enhance the literature on corporate environmental strategies by offering additional information regarding the impact of applying such strategies on financial success. The findings of this study are also anticipated to encourage corporations to adopt environmentally friendly practices.

The importance of flexible work arrangements is growing due to its numerous benefits to employees and organizations. However, the accounting profession faces challenges in implementing this innovative working environment. Therefore, the main aim of this paper is to theoretically review various factors that influence the effectiveness of flexible work arrangements among accountants in Malaysia. Drawing on a comprehensive analysis of prior literature, this paper provides valuable insights into the relevance of work flexibility in the accounting profession and the internal and external organizational factors that play a crucial role in enhancing work-life balance, job satisfaction, technology integration and employee performance. The extant literature highlights that organizational culture, top management support, organizational policies, and competitive pressure are among the factors that significantly impact the successful implementation of flexible work arrangements. Despite the thorough review conducted, this paper lacks empirical data to substantiate the previous findings documented in the literature. A survey can be employed to secure valuable data that can establish the relationships between the factors discussed in the paper. While still in the realm of theory, the paper has explored several important determinants that could help organizations in any policy changes in implementing flexible work arrangements effectively.

Financial inclusion plays a crucial role in driving economic development by ensuring access to essential financial services such as credit, savings, insurance, pension plans and financial education. In the insurance sector, financial inclusion aims to extend insurance coverage to low-income groups and enable them to protect their health, assets and livelihoods through the savings and compensation mechanisms of insurance products. This study seeks to enhance the understanding of financial inclusion in the insurance sector by examining the challenges from both the perspective of the individual customer and the industry. From the customer's perspective, this study highlights whether insurance coverage adequately addresses their financial inclusion needs. From an industry perspective, this study addresses critical issues such as customer trust and perceived value, product customization and the impact of macroeconomic factors. In addition, this study proposes strategic solutions to address the identified challenges for both customers and the insurance industry. For individuals, it is recommended that insurance policies should be seen as a complement to savings and investment strategies and not as a substitute for them. For the insurance industry, it is suggested that insurance companies move beyond traditional sales roles and focus on developing products that are tailored to the needs of the market while remaining affordable. The industry should focus on maximizing value for customers. The findings are anticipated to provide crucial insights that can assist the insurance sector in improving customer financial inclusion and addressing current barriers to progress.

An effective performance measurement system (PMS) is crucial for higher education institutions (HEIs) to drive success, but an unfair one may lead to stress and negative behaviors. Currently, academics are expected to excel in various areas, leading to overwhelming tasks and responsibilities. The existing system for evaluating academic performance is considered unfair as it overly prioritizes quantitative measures. The Key Performance Indicators (KPIs) are also perceived as inadequate in capturing the essence of the academic role, which should emphasize content and quality. This study aims to explore Malaysian academics' perceptions of the performance measurement system adopted by HEIs, their views on what constitutes a fair measurement system, and their opinions about the current system. This study targeted academics at Malaysian HEIs using convenience sampling due to the large number of institutions. A total of 379 participants responded to an online survey distributed via email with the help of university representatives. The instrument included sections on demographics, perceptions of PMS, opinions on fair PMS, and open-ended questions, utilizing a slider scale for precise data collection. The findings indicate that higher education institutions tend to adopt a directive performance measurement approach, relying heavily on quantitative indicators for monitoring. To create a fairer system, emphasis should be placed on effort and qualitative measures. Many academics express frustration over the numerous measures employed in the PMS, contributing to their excessive workload and work-life imbalance. Therefore, a fairer measurement system is needed to ensure a better work-life balance and reduce stress for academics.

Understanding the evolution of sports accounting and financial management is essential for ensuring the sustainability, competitiveness, and long-term success of sports clubs and organizations. Th is study analyzes the evolution of accounting and financial management practices within sports clubs and organizations by conducting a bibliometric analysis of 77 Scopus-indexed documents published between 2000 and 2024. The investigation focuses on research topics, key contributors, institutional affiliations, and publication trends to uncover patterns and advancements in the field. Using keywords such as "sports accounting," "sports finance," and "financial management in sports," the study employed a systematic TITLE-ABS-KEY search, limiting results to relevant subject areas, including business, economics, and social sciences. The findings reveal that 67.53% of the documents are research articles, with business, management, and accounting being the predominant subject area, followed by economics, econometrics, and finance. "Sports finance" emerged as the most frequently occurring keyword, highlighting its centrality in the field, particularly in budgeting, financial management, and economic impacts. Additionally, the study identified a consistent rise in publication activity since 2006, peaking in 2020. Key authors and institutions were identified, with contributions from France, the United Kingdom, and the United States leading the field. Citation metrics, including an h-index of 13 and a g- index of 29, emphasize the influence and relevance of the research. This study highlights the growing focus on financial transparency, digital transformation, and sustainability, providing a foundation for future research on advancing sports accounting and finance.

The rapid advancement of technology has significantly transformed accounting education, necessitating a deeper understanding of its impact on teaching practices and research trends. This study aims to explore the evolution of technology in accounting education through a bibliometric analysis, focusing on identifying key research trends, innovative teaching methods, and their implications for curriculum development. The significance of this study lies in its ability to provide actionable insights for educators, policymakers, and researchers to enhance pedagogy, align academic standards with industry needs, and prepare students for a technology-driven professional landscape. The methodology involves a comprehensive bibliometric analysis of peer-reviewed literature on technology in accounting education. Using data visualization and trend analysis tools, the study examines publication patterns, influential works, emerging themes, and key research gaps. The applied approach ensures a robust synthesis of existing knowledge while uncovering future opportunities for academic and practical advancements. The findings reveal significant trends in the adoption of digital tools, such as artificial intelligence, data analytics, and cloud computing, as well as their integration into accounting education. These outcomes demonstrate the growing emphasis on equipping students with competencies aligned with modern industry requirements. The study also identifies innovative teaching practices and potential areas for further research, offering valuable contributions to the academic community and professional organizations. Overall, this study contributes to the field by providing a roadmap for enhancing accounting education through technology integration, fostering better alignment between academia and industry, and encouraging future research on emerging technological trends.

Globalization brings the emergence of technology which has dramatically changed the traditional nature of the agriculture sector into a modern which currently achieves sustainability to address issues of food security, aging and unemployment in most agriculture sectors of the world countries. Particularly, Malaysia's agriculture sector faces challenges, including a labor shortage due to its domination by aging farmers, and low youth participation due to negative agricultural perspectives. Nevertheless, this sector remains crucial and looking forward to sustainability as world population growth is the challenge of agriculture found among Malaysian researchers. Another hand, several themes of opportunities have been found that had been expected to respond to the current agriculture challenges trends such as youth, modern agriculture and agricultural entrepreneurship which have been often discussed in the literature. Agriculture Entrepreneurship and emerging trends of technology changes have raised the attention to be integrated to respond and create an opportunity for the group of youth to respond through their agriculture sector participation which had been often discussed among previous researchers. Youth are identified as the key to productivity capability and inclusive development as aligned to the establishment of the youth agropreneur unit in 2013 which aims to groom a new breed of youth Agropreneur in Malaysia under Malaysia National Agriculture Policy 2030. Therefore, the purpose of the study is to review past studies and to analyze the pattern of the challenges and opportunities of the agriculture sector in Malaysia.

Autism, encompassing conditions such as Asperger Syndrome, Childhood Disintegrative Disorder, and Pervasive Developmental Disorders, is marked by social communication deficits and repetitive behaviors. In Malaysia, the Persons with Disabilities Act 2008 provides general protections but lacks enforceable provisions, while the Employment Act 1955 does not address autism-specific workplace adjustments. Consequently, individuals with autism face high unemployment rates and financial hardships, with limited government support for specialized services or employer incentives. This paper explores the challenges faced by individuals with Autism Spectrum Disorder (ASD) in Malaysia, comparing its legal and social frameworks to those in the United Kingdom. The following paper presents a qualitative study based on secondary data collected through scientific databases and library research that examines the legal protection systems for persons with autism in Malaysia and the United Kingdom. Through statutory interpretation and comparative analysis, key features of each jurisdiction point out remarkable similarities and differences in the responsibilities of the government in the discharge of rights and protection for persons with autism. It is recommended that Malaysia adopt a comprehensive autism strategy similar to the UK's, including mandatory autism assessments for individuals in the criminal justice system, as well as implementing clear employment protections for autistic individuals by amending the Employment Act 1955 and establishing a workplace adaptation funding scheme, inspired by the UK's Access to Work system.

This study empirically investigates the impact of Cloud ERP systems on firm performance in small and medium-sized enterprises (SMEs), focusing on the mediating role of innovation capability and the moderating role of top management support. The purpose is to understand how the adoption and utilization of Cloud ERP influence financial outcomes, operational efficiency, innovation capabilities, and overall competitive advantage in SMEs. A quantitative research approach was employed, collecting data through a structured questionnaire distributed to 450 SME managers in KSA, yielding 198 valid responses. Statistical analyses, including regression, mediation, and moderation analyses using SPSS, were conducted to examine the relationships between Cloud ERP implementation, innovation capability, top management support, and firm performance. The findings indicate that Cloud ERP implementation significantly enhances firm performance in SMEs. Innovation capability partially mediates the relationship between Cloud ERP implementation and firm performance, suggesting that ERP systems foster innovation, contributing to improved organizational outcomes. Furthermore, top management support moderates these relationships, highlighting its critical role in maximizing the benefits of ERP investments. This study contributes to the literature by providing empirical evidence of the transformative effects of Cloud ERP systems on SME performance, elucidating the mechanisms through which ERP adoption drives innovation and organizational success. The study's originality lies in its comprehensive examination of both direct and indirect pathways linking Cloud ERP to firm performance. It underscores the importance of strategic management and technological integration in enhancing SME competitiveness in the digital era.

Women's entrepreneurship can help to achieve “No Poverty” (SDG 1) and “Gender Equality” (SDG 5) under the targeted area of the 17 Sustainable Development Goals 2030. The business sector contributes significantly to the country's economic development. The primary purpose of this study is to explore the financial management practice and bankability of B40 mumpreneurs. The design of this study uses a mixedmethod approach based on a semi-structured interview of 23 respondents and a survey study of 200 B40 entrepreneurs. All recorded data were transcribed for thematic data analysis. The survey study has been examined using AMOS SEM analysis. The triangulation method is employed to check the completeness of the interview and survey data and ensure that the data is valid. The results discovered that financial management is at a low level, with several issues having been identified. These include poor credit score, lack of financial knowledge and skills, failure to calculate proper selling price, poor business financial management, using a personal account for business matters, poor business audit, lack of savings and investments, and underutilization of financial tools. The survey showed a significant relationship between poor financial management and low bankability levels.