Important Notice

Dear Authors,

Effective immediately, all future submissions must be sent directly via OJS, https://journal.uitm.edu.my/ojs/index.php/MAR.
Please ensure that your manuscript adheres to the journal’s submission guidelines, which remain unchanged and can be found on our official website at https://mar.uitm.edu.my
However, the OJS website currently under maintenance until further notice. We will announce once the submission platform is ready.
We appreciate your continued support for MAR and look forward to receiving your contributions.

Management and Accounting Review (previously known as Malaysian Accounting Review) was launched to stimulate quality research in accounting and related areas. Researchers are strongly encouraged to use this publication as a platform for disseminating their research findings to the member of the academia and the community at large. Its initial publication in 2002 was once a year but effective 2006, the journal issue was increased to twice a year (June and December). Starting 2018, the journal issue was increased to thrice a year (April, August and December).

The journal covers such areas as:

» Auditing
» Management accounting
» Financial management
» Forensic accounting
» Taxation
» Corporate governance

» Public sector accounting
» Interdisciplinary studies
» Financial accounting
» Accounting information systems
» Social and environmental accounting

It is published by Penerbit UiTM (UiTM Press – https://penerbit.uitm.edu.my/index.php/publication/journal). It is an open-access journal which means that its content is available for free.

Volume 25 No. 1, April 2026 (In Press)

1.	BLOCKCHAIN IN MALAYSIAN TAXATION: UNLEASHING OPPORTUNITIES FOR AN EFFECTIVE AND TRANSPARENT PROCESS Muhammad Shazarizul Haikal Mohd Samsuri, Soliha Sanusi, Siti Fatimah Abdul Rashid, Aziatul Waznah Ghazali, Nik Herda Nik Abdullah
2.	RATIONALIZING REAL ESTATE PRICING DECISIONS THROUGH TARGET COSTING: A QUALITATIVE ANALYSIS OF OFF-PLAN SALES Lulwah Mohammed Alrubayan and Zubir Azhar
3.	EXAMINING THE ROLE OF PUBLIC INFORMATION DISCLOSURE, FINANCIAL MANAGEMENT CAPACITY, AND INTERNAL CONTROL ON VILLAGE FINANCIAL ACCOUNTABILITY IN WEST SULAWESI Aini Indrijawati, Darmawati, Fathyani Anwar, Fatmawati, Samsinar
4.	DEVELOPING AN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND SHARIA GOVERNANCE FRAMEWORK TO EXAMINE FINANCIAL PERFORMANCE IN SHARIA BANKS Maya Indriastuti, Deddy Kurniawansyah, Luluk Muhimatul Ifada, Muhammad Khafid
5.	FIRM VALUES WITH ENVIRONMENTAL, SOCIAL, GOVERNANCE DISCLOSURE DRIVEN – EVIDENCE FROM EUROPEAN LISTED COMPANIES Kritsada Leeliang, Kanitsorn Terdpaopong, Lyhorng Leng, Joshua Teck Khun Loo, and Yunlin Yang
6.	DETERMINANT OF FEMALE DIRECTORS AND CORPORATE RISK DISCLOSURE ON FIRM VALUE Rizqa Anita, Nurmala Sari, Agus Seswandi, Muhammad Rasyid Abdillah and Nor Balkish Zakaria
7.	DETERMINANTS OF CORPORATE PHILANTHROPY DISCLOSURE BY LEADING MALAYSIAN COMPANIES IN THE CONTEXT OF THE RESOURCE-BASED VIEW FRAMEWORK Nurul Rafeah Mohamed Yusuf, Corina Joseph, Eylia Nadiah Drahman, Davina Sharenya Chendang, and Monie Ramba
8.	ASSESSING THE TENDENCY OF CORPORATE TAX FRAUD: PANEL DATA ANALYSIS OF TECHNOLOGY COMPANIES IN MALAYSIA Noor Emilina Md Nasir, Norfadzilah Rashid, Tuan Zafierah Tuan Zainazor, and Siti Nasuha Muhmad
9.	WHAT FACTORS INFLUENCE THE ADOPTION OF SUSTAINABLE MOBILITY MODES BY YOUNG MALAYSIANS? Nor Farizal Mohammed, María-Elena Sánchez-del-Río-Vázquez, Carlos Rodríguez-Rad, María-Ángeles Revilla-CamachoNor Farizal Mohammed, María-Elena Sánchez-del-Río-Vázquez, Carlos Rodríguez-Rad, María-Ángeles Revilla-Camacho
10.	SPEED OF ADJUSTMENT TO TARGET LEVERAGE AMONG AIRLINES IN DEVELOPING COUNTRIES: THE ROLE OF ACCRUAL QUALITY Israa Qasem Mohammad Al Barakat and Azwadi Ali
11.	BEHAVIOURAL INTENTION FOR DIGITALIZATION IN MOSQUE TOURISM FOR SUSTAINABILTY: INTEGRATION OF UTAUT & TAM MODEL Nazatul Aqilah Sutrisno, Siti Sara Ibrahim, Mohd Hafiz Zainal Abidin, Mohd Hafiz Hanafiah, and Aunkrisa Sangchumnong


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	https://mar.uitm.edu.my eISSN:2550-1895 Frequency: Three times a year
	Publisher : Penerbit UiTM (UiTM Press)

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Volume 25 No. 1, April 2026 (In Press)