Vol. 17 No. 3(I)S (2025)

This paper aims to examine the intellectual landscape and thematic evolution of neuroaccounting, an emerging interdisciplinary field that integrates neuroscience, psychology, behavioral finance, and accounting to understand financial decision-making. Despite its conceptual relevance, neuroaccounting remains underrepresented in scholarly indexing and lacks a systematic bibliometric synthesis. Using a bibliometric analysis of 482 documents published between 1980 and 2025, this study investigates publication trends, citation metrics, document types, keyword patterns, and journal contributions. The research sample includes peer-reviewed articles, book chapters, conference papers, and other scholarly outputs indexed across major academic databases. Findings reveal a steady increase in academic interest, with notable growth in publications and citations from 2018 onward. Core themes such as cognitive biases, heuristics, behavioral finance, and investment decisions dominate the literature, even though “neuroaccounting” is not yet a mainstream keyword. High-impact contributions often originate from decision science and strategy journals, while behavioral finance journals serve as primary publication venues. Network and density visualizations highlight tightly connected thematic clusters centered on decision-making under uncertainty. The study’s implications suggest that neuroaccounting is conceptually robust but still fragmented, requiring further empirical research in real-world settings and broader geographic representation. Limitations include citation lag in recent publications and the evolving terminology surrounding the field. This paper contributes by positioning neuroaccounting as a unifying label that bridges established research domains, offering a foundation for future interdisciplinary collaboration and methodological innovation in accounting and financial behavior research.

The exponential growth of digital technologies globally has led to a parallel surge in electronic waste (e-waste), posing significant environmental and health risks while also representing a potential resource for valuable materials. Malaysia, as a rapidly digitalising nation, faces mounting challenges in managing its e-waste stream effectively. This paper examines the current legal and regulatory landscape governing e-waste in Malaysia, focusing on its adequacy in promoting a circular economy model – closing the loop – for green digital technologies and fostering economic resilience. Through a comparative analysis with established frameworks in the European Union (Waste Electrical and Electronic Equipment - WEEE Directive) and Japan (Law for Promotion of Effective Utilization of Resources), this paper identifies critical gaps in Malaysia’s approach, particularly concerning Extended Producer Responsibility (EPR), formal collection systems, and integration of the informal sector. It argues that adopting comprehensive, specific e-waste legislation incorporating mandatory EPR, clear collection and recycling targets, and mechanisms to formalise informal collection is crucial. Such reforms are vital not only for mitigating environmental harm but also for unlocking the economic potential of urban mining and supporting Malaysia’s transition towards a sustainable and resilient digital economy.

This conceptual paper examines the growing prevalence of resilience among accountants and auditors through the perspective of the Job Demands–Resources model. These professions are often linked with heavy workloads, long hours, role ambiguity and limited social support, which can increase psychological stress and lead to serious mental health issues. These factors affect not only individual well-being and job satisfaction but can also undermine the organisation’s performance and damage its reputation. Based on existing literature, this paper develops a framework that charts the relationship between excessive job demands and negative impact at individual and organisational levels, with burnout and mental health strain as the primary determinants of harm. Ultimately, it emphasises the organization's role in implementing flexible work arrangements, providing training and role clarity, establishing effective reward and recognition systems, and fostering supportive leadership to mitigate the risk. Institutions also have a role in addressing the issue through their regulatory guidelines, corporate culture reform and curriculum reform. This framework highlights the important role of both institutional and organisational responses in enhancing professional resilience, improving audit quality, and safeguarding the sustainability of the profession. This paper also discusses the practical implications and future research suggestions, focusing on embedding mental health awareness into accounting education and professional standards.

The Job Demand-Control (JDC) and its extended version, the Job Demand-Control-Support (JDCS) model, provide a theoretical lens to study how distinct job features impact overall well-being and career longevity. This study investigates the experiences of 385 Malaysian independent musicians’ job stress and career change intentions by concentrating on job demands along with job control and social support’s direct and moderating influences. Adopting a quantitative methodology grounded in a cross-sectional design and nonprobability sampling, this study used Smart PLS for the structural model evaluation. Findings indicate that stress-inducing job elements significantly affect musicians’ job stress. The data analysis conducted allowed for the exploration of the impact and interrelationships among the studied variables. The study unveiled significant positive associations between job demand and job stress. However, social support and job control exhibited insignificant relationships with job stress. Only social support, and not job control, was found to moderate the relationship between job demand and job stress. This outcome underscores the buffering role of social support in mitigating the effect of job demand on job stress. This study offers a basis for future theoretical advancements and research on the occupational sustainability of Malaysian independent musicians by empirically validating the extended JDCS model with career change intentions. These findings contribute to a deeper understanding of how psychosocial factors affect the career sustainability of independent musicians in Malaysia.