Purpose: This bibliographic analysis explores the literature on measuring the quality of Management Control Systems (MCS) using the Delone and McLean Model. Design/methodology/approach: This study utilized a bibliometric analysis using data sourced from the Scopus database. By focusing on keywords related to management control system and the Delone and McLean Model in the article titles, the study identified 106 documents for indepth examination. The analysis was conducted using various tools: Microsoft Excel for frequency analysis, VOSviewer for data visualization, and Harzing’s Publish or Perish for citation metrics and analysis. Findings: The historical evolution of quality of MCS and ethical considerations provides a backdrop for understanding this relationship, highlighting key milestones and shifts in research focus over time. Through critical analysis, common themes, methodologies, and trends in the literature are identified, alongside discussions of strengths, limitations, and gaps in existing research. Synthesizing insights from diverse perspectives, this analysis elucidates the complex interplay between MCS, considering factors such as organizational culture, leadership, and regulatory environments. Research limitations/implications: The limitations of this bibliographic analysis include the potential exclusion of relevant studies not indexed in databases, variations in the quality of literature analyzed, and the challenge of establishing clear causal relationships in complex organizational contexts. Additionally, publication bias may skew the overall understanding of the relationship between MCS quality and ethical conduct, while the dynamic nature of both MCS and ethical considerations underscores the need for ongoing research to capture evolving trends and emerging challenges. Practical implications: Practical implications for organizations seeking to enhance ethical conduct through quality of MCS are discussed, alongside recommendations for future research directions. Ultimately, this study underscores the importance of understanding and addressing ethical challenges within contemporary organizations, offering insights to inform both theory and practice in the field of management and ethics. Originality/value: This bibliographic analysis provides a concise synthesis of existing research on the relationship between Management Control Systems (MCS) quality and ethical conduct, offering fresh insights and identifying key trends and gaps in the literature. Its value lies in guiding future research efforts and informing the development of strategies to promote ethical behavior within organizations.

The need for Environmental Management Accounting (EMA) can be associated with the major problems of environmental degradation that lead to other concerns, such as legitimacy and competitive issues. EMA is seen as a management accounting innovation whose consequence is a boost to corporate performance. EMA can benefit the competitive position of a firm by directing the attention of its managers towards potential cost reduction or potential areas for differentiation. EMA can also help firms gain resource productivity and process efficiency, which will result in the reduction of waste and improved the financial profitability of the firm. In other words, EMA practically improves both the environmental and economic performance of a firm. However, despite all these success stories, many firms are still reluctant to take a more proactive approach to EMA, perhaps due to a perceived lack of evidence that the benefits exceed the costs of pursuing these initiatives. The findings so far may also not be generalizable since they are based on descriptive statistics rather than rigorous hypothesis testing. There has been little empirical evidence regarding the impact of EMA on the business success of the firm. This is due to prior EMA studies that have made limited use of a theory that attempts to explain the consequences of the practice. Most research has focused on descriptive work and researchers seem to be unwilling to move beyond action-based case studies in further develop the framework of EMA practice and firm performance. This has raised a concern on the need for theoretical explanation on the consequences of EMA. As it is important to gauge the effects of EMA on firm performance, this study provides a discussion of how EMA could help companies in Malaysia to enhance both their economic and environmental performance and by this to encourage firms to put EMA in practice for their sustainable growth.

Islamic law cannot be assumed to be associated only with the worship and morality, but it offers instruction for various facets of human existence. Environmental concerns like global warming and preservation and protection of a healthy environment is among the things highlighted in Shariah. As environmental accounting is an approach that significantly mitigate the adverse environmental consequences from business activities, the practice is supposedly be implemented by all business firms, especially by the Shariah-compliant companies that are expected to embed Islamic values in its operation. This paper is therefore interested in extending the focus of environmental accounting practice in Shariah-compliant companies in environmentally sensitive industries. In addition to that, this paper also looks at the support by the top management of these companies regarding environmental issues and how this may affect the adoption of the environmental accounting practices among them. Keywords: Environmental Accounting, Environmental and Islamic law, Shariah and the environment

Mounting awareness among various stakeholders of environmental management issues has motivated companies to place sustainability development on their business agenda. However, the conventional accounting system is not able to capture environmental concerns which this has hindered companies from identifying opportunities for improving their environmental performance. Environmental Management Accounting (EMA) therefore becomes an important innovation to be applied by business firms to allow them to identify ways for more efficient processes and better consumption of resources that may lead both to positive environmental and economic performance. Unfortunately, this system is not widely implemented yet. Therefore, this paper outlines the motivation for the uptake of the practice. Based on diffusion of innovation perspective, it is found that environmental concerns are not currently perceived as a priority. Due to this, companies do not feel the need to change to another system and dismissed EMA as impractical for them.

The promotion of achieving financial inclusion through Islamic finance is considered an agenda priority in many countries especially where Muslims population is dominant. While the importance of financial inclusion index is widely recognized, the literature lacks a constructive discussion on its measurement in the light of Islamic finance. Building on the recent papers on financial inclusion index, this paper addresses the dimensions and indicators related to the computation of financial inclusion index based on Islamic finance. Some evidences suggest that the measurement of index needs to take into consideration as many dimensions as possible that impact the factor studied. Hence, incorporating as many dimensions as possible will result in a more holistic of financial inclusion index in the light of Islamic finance's core objectives. This paper attempts to fill this gap by proposing the founding principles in financial inclusion index based on Islamic finance. The principles incorporate the two-pillar approach (i.e. risksharing/ risk taking and wealth distribution) in determining the basic dimensions and indicators within the ambit of Islamic finance. By doing so, we hope to shed light on the parameters that are crucial in the index computation.As far as financial inclusion index is concerned, the issue of data limitation is expected in building this Islamic finance based index. With regard to the computation of financial inclusion index, while numerous amounts of data are available on many aspects of the financial sector, systematic indicators of inclusiveness of the financial sector are not. As a consequence, the second purpose of the paper is to examine the data available for the computation of financial inclusion index based on Islamic finance as well as issues pertaining to it.

State Islamic Religious Council (SIRCs) in Malaysia were established for the social welfare under the purview of state enactments in an Islamic setting. Despite the absence of a profit motive, accountability must be upheld as it is set up to be the guardian of resources so that the trust of stakeholders could be obtained. SIRCs are expected to uphold their ethics and values in their overall operations. However, a number of negative cases of SIRCs were reported in the local media which has tarnished the image of SIRCs. Thus governors of SIRCs should managed their human assets well. Human governance is the governors’ commitment to improve employees’ values and ethical behavior in the organization through their leadership, integrity fostered in the organization, training that the governors’ attended and internal control that has been put in place. The objective of the study is to examine whether Human Governance Index (HG INDEX) could be applied to SIRCs. HG INDEX comprise of 4 components which are (i) BOD Leadership, (ii) Level of Integrity Index, (iii) BOD Quantity of Training Index, and (iv) Quality of Internal Control System Index . Thirteen(13), 2019 annual reports of SIRCs were used as a basis for data collection. Based on the findings, Quality of Internal control and Level of Integrity were found to be the highest disclosed index. Overall, HG index was found to be low for SIRCs. Thus Governors of SIRCs can use the findings of the study to increase their transparency and accountability to stakeholders by focusing on HG in order to gain the public trust.

Previous literatures have shown that the practice of Environmental Management Accounting (EMA) is underutilized and diverse, even among those firms which are regarded as being more environmentally-sensitive. This has led to the gap in the literature pertaining to what motivates firms to develop environment-related management accounting and what conditions facilitate the implementation. Further promotion is needed if it is to help the business to move towards sustainability. Therefore, this research is interested in extending the focus of EMA adoption among companies in Malaysia and understands the factors influencing them. Based on institutional framework perspective, this study attempts to look at how institutional isomorphism’s concept may explain organisational change, and in this context, the adoption of EMA. Three types of institutional isomorphism namely the coercive isomorphism, mimetic isomorphism and normative isomorphism are explained in this study to develop hypotheses related to the factors that might influence the adoption of EMA. This paper aims at providing a picture of the diffusion of EMA and an understanding of how it can further be promoted to help the country achieve a balance in its environmental and economic performance.

Environmental Management Accounting (EMA) is an extension to the traditional management accounting that helps the managers to identify environmental costs and realize the impact of their operation towards the environment. The adoption of this practice is critical in order to address environmental issues. However, as most of the practice of EMA is underutilized and diverse, further promotion is needed if it is to help the business to move towards sustainability. Surprisingly, even those firms which are regarded as being more environmentally-sensitive are not necessarily to use environmental management accounting. This has led to the literature gap pertaining factors that influence firms to apply environmental accounting. Therefore, this research is interested in extending the focus of EMA adoption in environmentally sensitive industries and understands the factors influencing them. Based on Diffusion of Innovation (DOI) perspective, this study attempts to look at how accountants perceived EMA and how this may affect the adoption of the system. By utilising a survey, questionnaires were mailed to the accountants of public listed companies in Malaysia. Six attributes namely the cost, relative advantage, compatibility, complexity, compatibility and trialabilty are tested in this paper to determine the motivations of EMA adoption. The findings of the study are expected to explain the conditions that facilitate the implementation of the practice and help to provide ways to increase the adoption rate among companies.