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Management and Accounting Review (MAR)
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
» Accounting education

Current Issue : Volume 21 No. 1, April 2022

Table of contents

1. Management Accounting Practices: A Bibliometric Analysis
Salumah Nain, Nelson Lajuni and Rasid Mail

2. Full Paying Patient Services in Malaysia: A Counter-Hegemonic Response from a Civil Society Organization
Mazlan Che Soh and Makmor Tumin

3. The Role and Implications of Big Data on Strategic Management Accounting Practices: A Case Study in a Malaysian Manufacturing Company
Nik Herda Nik Abdullah, Soliha Sanusi and Enni Savitri

4. Managerial Ownership, Board Characteristics and Stock Price Informativeness in Indonesia Stock Market: Examination of the Pre-IFRS and Post-IFRS Adoption Periods
Dwi Astuti Rosmianingrum, Roshayani Arshad, Nor Farizal Mohammed and Lianny Leo

5. Corporate Governance and Ownership Structure on Illegal Insider Trading Activities in Malaysian Public Listed Companies
Suhaily Hasnan, Nor Azlina A. Rahman, Alfiatul Rohmah Mohamed Hussain and Mazurina Mohd Ali

6. Antecedents of Management Accounting Practices and Hotel Performance: Evidence from Malaysian Borneo States
Salumah Nain, Rasid Mail and Nelson Lajuni

7. Voluntary Disclosure of Digitalisation-Related Information by Malaysian Public Listed Companies
Sharifah Norhafiza Syed Ibrahim, Adriana Shamsudin, Mohd Tarmizi Ibrahim, Mohd Yassir Jaaffar, Salina Abdullah and Hamidah Bani

8. Determinants of Tax Audit Quality with Audit Process as the Mediator in Ethiopia: The Case of The Ministry of Revenues
Shemelis Zewdie Mersha, Amsalu Bedemo Belaye and Lemessa Bayissa Gobena

9. Impact of Integrity and Internal Audit Transparency on Audit Quality: The Moderating Role of Blockchain
Mohammad Rokibul Kabir, Farid A. Sobhani, Norhayati Mohamed and Dewan Mehrab Ashrafi


Main Email :

Principal Contact
Prof. Dr. Jamaliah Said :


Accounting Research Institute (ARI)
Level 12, Menara SAAS 
Universiti Teknologi MARA (UiTM)
40450 Shah Alam
Selangor, MALAYSIA

Tel: +603 5544 4829   |   Fax : +603 5544 4992