Management and Accounting Review (MAR)


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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. 2, August 2022

**Note: The DOIs are in the process of being deposited. We greatly appreciate your patience and understanding as we work on this.
Thank you.

Table of contents

1. Financial Management Practices in Malaysian Islamic Social Enterprises (ISE)
Muhammad Iqmal Hisham Kamaruddin, Sofiah Md Auzair and Saunah Zainon

2. Factors Affecting the Use of Data Analytics in External Auditing
Yeamin Jacky and Noor Adwa Sulaiman

3. Do CEO Overconfidence and International Diversification Strategy Affect the Capital Structure of Shariah Compliant Firms?
Wan Shah Shahdila-Shahar, Noryati Ahmad and Mohamad Nizam Jaafar

4. The Effect of Foreign Direct Investment on Wage in Malaysian Manufacturing Sector: New Evidence Using ARDL
Noorazeela Zainol Abidin, Ummi Naiemah Saraih, and Intan Maizura Abd Rashid

5. Examining the Effects of Perceived Risk on Consumers’ Online Purchase Intention in Klang Valley
Pang Mei Siu and Kamisah Ismail

6. Determinants of Social Performance Efficiency of ESG and Non-ESG Firms: Evidence from Southeast Asian Countries
Muhammad Hafiz Ali, Norhuda Abdul Rahim, Mohamed Hisham Yahya and Fakarudin Kamarudin

7. The Role of IT Capabilities and IT Governance on Accountability and Performance of Higher Education Institutions During the COVID-19 Pandemic
Hafiez Sofyani, Afrizal Tahar and Ihyaul Ulum

8. Does Corporate Governance Matter for Audit Quality? Evidence from Sri Lanka
Pratheepkanth Puwanenthiren and Rajumesh Sivarajah

9. A Decade of Maqasid Shariah Research: A Bibliometric Analysis
Chara Pratami Tidespania Tubarad, Maslinawati Mohamad and Nor Farizal Mohammed

10. The Influence of Audit Firm Attributes on KAM Disclosures in FTSE100 in Malaysia
Norazian Hussin, Mohd Fairuz Md. Salleh, Azlina Ahmad and Mohd Mohid Rahmat


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