This study employs the upper echelons theory to examine the factors that influence the financial performance of cooperatives in Malaysia. Specifically, three factors are selected in this study, namely board size, female directors, and ownership dispersion, in relation to the financial performance of the cooperatives in Malaysia. In this study, a content analysis was performed on 145 cooperatives’ annual reports. This study shows that the number of board members has no effect on the financial performance of the cooperatives, indicating that a small board with knowledgeable members can also outperform a larger board with less expertise. This study also shows that female directors do no impact on the financial performance of cooperatives. Finally, this study demonstrates that the disbursement of members in the cooperatives has no effect on their financial performance. The findings in this study provide a relevant perspective on the financial performance of cooperatives that can help regulators understand and provide proper guidance to the cooperatives. This study also provides empirical evidence on the relationship between board size, female directors, ownership dispersion, and the financial performance of the co-operatives, adding to the financial reporting literature.

The study aimed to identify the impact of Corporate Sustainability Performance on Corporate Performance. and presenting the reviews of the literature on the Corporate Sustainability Performance and analyses the three factors that will influence the Corporate Performance. As Corporate Sustainability Performance becomes increasingly more important to Corporates, the present paper seeks to better understand the role of �Corporate Sustainability Performance� and its elements (-Corporate Social Performance (CSP) Corporate Environmental Performance (CENP) Corporate Economic Performance (CECP)) on corporate performance. The conclusion that was drawn is that, Corporate Sustainability Performance has a positive effect on the Corporate Performance.

Malaysian Government has implemented goods and services tax (GST) starting from April 2015. However, the GST has been abolished since September 2018 after the new Malaysian Government has been in power. The GST has been replaced by the Sales and Services Tax (SST). Previous studies have shown that tax agents play an important function in assisting the businesses to meet with the tax law and policies. Hence, this study explores the implementation of the two tax systems by looking at the perceptions of Malaysian tax agent. The interviews were carried out with several tax agents. The results revealed that most of the tax agents agreed that SST system is much better as compared GST for the business communities in terms of its operation.

This paper is to investigate the relationship between whistle-blowing practice and unethical behavior at the Royal Malaysian Customs Department in Putrajaya which represents the Royal Customs Department organizations in general. The study was also conducted to determine whether whistle-blowing practice would influence the efforts to reduce unethical behaviour among Jabatan Kastam Diraja Malaysia (JKDM) officers and members. Other than that, this study also intends to identify the level of unethical behaviour and the whistle blowing practice among the officers and members of the JKDM Putrajaya. A total of 300 questionnaires were distributed and only 182 questionnaires were quoted for the analysis. Data were analysed using the SPSS software. The findings show that, the level of unethical behaviours among officers and members of JKDM is low. The whistle-blowing practice is at a high level in accordance with the perception of officers and members of JKDM Putrajaya. Whistle-blowing policies that have been studied have insignificant value with the unethical behaviours in comparison with the whistle blowing practices that have a significant value and the value is moderate. In the multiple regression analysis, only the whistle-blowing practice has a significant value on the ethical behaviour. Hence, the management, policy maker and JKDM leaders should pay attention to the seriousness of the distribution mechanism or whistle-blowing as one of the efforts to combat the unethical behaviour among officers and JKDM members.

Covid-19 memberikan impak yang amat besar kepada seluruh dunia sehingga menyebabkan pertambahan kadar kemiskinan. Kajian ini dijalankan untuk menyorot kembali dapatan kajian lepas mengenai isu agihan zakat di Malaysia dan Indonesia yang masih menjadi polemik dalam kalangan masyarakat Muslim sama ada kajian yang telah dilaksanakan di Malaysia mahupun di luar negara. Kedua-dua negara ini telah menjadi titik perbincangan dalam kajian ini kerana ia merupakan negara yang mempunyai bilangan rakyat yang beragama Islam tertinggi di antara negara-negara Asia Tenggara. Hasil kajian ini mendapati bahawa terdapat empat perkara utama yang menjadi faktor dalam isu agihan zakat iaitu lokaliti agihan zakat, ketirisan maklumat asnaf (penerima agihan zakat), pengurusan yang tidak efisien dan rasa tidak puas hati.

The purpose of this paper is to study how the accounting students grit level would affect their intention to become professional accountant. The research was conducted using a questionnaire survey structured with two independent variables namely consistency of interest and perseverance of effort and translated into 17 statements which was then distributed to accounting students at four different universities around Klang Valley. In total, 153 usable responses were received. The analysis show that all predictor variables explain about 6.5 percent of the variability of students’ intention to become professional accountant. Further analysis also shows that one independent variable namely perseverance of effort has direct significant relationship with a student’s intention to become professional accountant. Keywords: Accounting Students, Accounting Education, Accounting Profession, Professional Qualification, Professional Qualified Accountant

This study investigates public personal traits and demographic factors influencing their acceptance of the implementation of carbon tax policy in Malaysia. Understanding the public’s acceptance behaviour becomes crucial as carbon tax gains attention in developing countries. Through an online survey of 566 respondents, the research employs multiple regression analysis, t-test and one-way analysis of variance to examine the relationships. The results indicate that the carbon tax policy receives positive support from the public, who perceive carbon tax as an effective policy to reduce carbon emissions, those willing to pay more to protect the environment, those who recognise climate change as a serious issue and the Chinese community. These findings fill a gap in the environmental taxation literature for developing countries, offering insights for the Malaysian government to formulate effective strategies for public support. It is imperative for the government to consistently disseminate information to the public and create awareness through mass media regarding the serious issue of climate change and the effectiveness of a carbon tax to mitigate it. Regardless of the political party in power, adopting a carbon tax should be prioritised as a national agenda to maintain the country’s economic, social, and environmental sustainability to demonstrate the government’s unwavering commitment.

Home ownership is a necessity for human and one of the critical issues is to obtain affordable financing in purchasing a house. While Islamic home financing has been widely discussed in the form of cost, not much has been highlighted on the tax impact specifically tax incentives for Islamic home financing. Therefore, this paper discusses the tax treatment of Islamic home financing in both Malaysia and Jordan. A comparative analysis on the tax treatment of Islamic home financing between these two countries are worthy to be explored considering both are Muslim majority populated countries. The paper uses descriptive content analysis in examining relevant tax documents and past studies to compare the tax treatment of Islamic home financing in both countries. The discussions concluded that Islamic home financing in both countries is not given the appropriate tax incentives to encourage bank customers to obtain Islamic home financing. Very few studies have attempted to highlight this issue despite the importance of Islamic home financing in the society which suggests an opportunity for researchers to explore this area.

Trust in government is a significant factor influencing the public acceptability of environmental tax. Without trust, implementing and sustaining a new tax policy is challenging due to public resistance. However, gaining trust from the public is even more challenging in developing countries where corruption is a common issue. Despite the risk of policy rejection, many developing countries, including Malaysia, are adopting the carbon tax as a policy to reduce carbon emissions. This has raised the question of the impact of trust in the government on public acceptability for carbon tax implementation in Malaysia. Another critical concern is identifying the predictors of trust in government, to which researchers have given less attention. Three main features of good governance—accountability, integrity, and competence—were examined as the predictors of trust in government. A nationwide survey in Malaysia was conducted using an online questionnaire, and 566 respondents completed the survey. The data were analysed using the Structural Equation Model (SEM) via Amos. The results show that trust in the government is influenced by the government’s accountability, integrity, and competence. In contrast with many past studies, trust in the government does not influence Malaysian acceptance behaviour. Instead, only the government’s accountability influences the acceptance of carbon tax implementation among the public. The public is concerned about the government’s spending; hence, the government must be transparent in its spending and redistributing the tax revenue to the public must be the top priority to gain public trust in implementing a carbon tax policy.

Existing literature stresses the importance of socio-economic factors when aiming to increase the willingness of taxpayers to pay their tax obligations. There have been insufficient studies on socio-psychological factors in tax morale research. This study focuses on trust in tax authorities and tax fairness factors that may explain the reasons why people pay taxes. The purpose of this conceptual review is to analyze and synthesize the theoretical and conceptual frameworks of trust in tax authorities and tax fairness in the tax morale context. Trust in tax authorities refers to the level of confidence taxpayers put in tax authorities based on how well they perform their duties. Tax fairness refers to taxpayers who perceive paying taxes as a fair process in terms of the treatments and benefits they receive for the taxes paid. Tax morale is defined as the intrinsic motivation of taxpayers to pay their fair share of taxes. Using the Social Psychology of Taxation (SPT) and Ibnu Khaldun's Theory of Taxation (IKTK), the interrelationships between trust in tax authorities, tax fairness, and tax morale are critically evaluated and analyzed. The review of relevant tax morale literature is conducted to identify any research gaps, inconsistencies, or ambiguities. It is interesting to note that there were mixed findings in terms of the effect of tax fairness on tax morale. Some studies have demonstrated positive relationships, while others have found negative ones. It has been discovered that taxpayers’ trust in tax administrations would increase if tax authorities treated taxpayers with consideration and respect, applied clear and fair procedures to all taxpayers, and assisted them in meeting their tax obligations. A psychological contract aptly captures the interaction between tax authorities and taxpayers, which will manifest in a willingness to pay taxes. Further investigation needs to be carried out in order to statistically validate the direct and indirect relationships between trust in tax authorities, tax fairness, and tax morale.

Industrial companies suffer from financial crises and challenges caused by mismanagement of working capital. The inability of industrial companies to provide an appropriate level of cash flow to cover their expenses and pay their financial obligations may negatively affect their existence and continuity. However, this paper aims to provide some literature to examine the mediating role of sales growth and the debt ratio between working capital efficiency and profit management in Jordan. A relationship is found between working capital management and earnings management. Furthermore, the etiquette related to working capital and earnings management was reviewed. It is hoped that the results of this study will help researchers in their future studies to research this topic from various aspects to develop and develop knowledge. In other words, the importance of this study lies in its attempt to make modest contributions to the library of Arab and foreign sciences using a scientific method capable of achieving the objectives of the study, as it helps researchers and those interested in corporate governance and profit management.