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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

Current Issue : Volume 23 No. 1, April 2024

1. Expanding The Scope of Professional Skepticism in Qatar: Developing an Arabic Hurtt Scale and Examining Influential Factors among Accountants
Emad Awadallah and Shahriar Saadullah

2. Realisation of Maqasid Al-Shariah using Value-Based Intermediation in Islamic Banks: Acceptance or Refusal
Aizurra Haidah Abdul Kadir, Sharifah Faigah Syed Alwi, Fateha Abd Halim, Norzanah Mat Nor and Aula Ahmad Hafidh Saiful Fikri

3. The Effect of Intellectual Capital Efficiency on Malaysian Firm Performance: A Dynamic Panel Estimation
Znar Nahro Ahmed and Muhammad Rosni Amir Hussin

4. The Impact of Ethical Leadership on Environmental Performance in the Construction Industry: Mediating Role of Environmental Innovation and Innovation Climate
Ahmad Khalil AlHawi and Kemal Cek

5. The Extent of Big Data Analysis by External Auditors: A Study of Practices and Prospects in Palestine
Iyad Ismail and Fathilatul Abdul Hamid

6. Accounting Ethics Courses, Teaching Styles, Ethical Culture and Ethical Behaviour of Accounting Graduates in Malaysia
Nurul Nazlia Jamil, Hasnah Haron, Nathasa Mazna Ramli, Fatin Arissa Parsimin and Zalailah Salleh

7. Exploring Factors Influencing the Adoption of Cloud Accounting Systems in Indonesian Micro Small and Medium Enterprises: A Unified Theory of Acceptance and Use of Technology Based Analysis
Devi Permatasari, Nor Farizal Mohammed and Nur Aima Shafie

8. Analysis of the Impacts of the Covid-19 Pandemic on Rice Farming Efficiency Level: An Empirical Study in Central Java Province, Indonesia
Sucihatiningsih Dian Wisika Prajanti, Talitha Widiatningrum, Subiyanto, Dalila Daud and Fauzul Adzim

9. Refining the Cash-Waqf Blended Finance Model for Infrastructure Development
Resi Ariyasa Qadri, Raditya Hendra Pratama, Akhmad Khabibi and Reza Syam Pratama

10. How “Green” are the Green Buildings: Roles of the Government
Gusti Ayu Asri Pramesti, Richard Andrew, Juniati Gunawan and John Lee Cg

11. The Roles of Islamic Financial Technology (FINTECH) in Fostering Financial Inclusion in Malaysia
Nurul’ain Mohd, Mastura Razali, Muhammad Hasif Yahaya and Zainur Nadiyah Baharuddin

12. Panel Data Analysis on the Impact of Corporate Governance on Firm Performance: Evidence from Bursa Malaysia Companies with Good CG Disclosures
Tun Yin Li, Low Suet Ching, Shubatra Shanmugaretnam and Beverly Teh Boon Gaik

13. Navigating Obstacles Encountered by Fintech Startups: An in-Depth Systematic Literature Review
Nurul’ain Mohd, Mastura Razali and Siti Khadijah Ab Manan

14. Understanding Determinants of Use Behavior of E-Payment: An Analysis of the Success of the System During a Pandemic
Muhammad Noor Ardiansah , Nabilla Nur Azmi and Indah Anisykulillah

15. Environmental Disclosure as Legitimacy and Agency Tools for Indonesian Oil, Gas, and Mining Companies: Determinants and Impact During the Extraordinary Events
Andian Ari Istiningrum and Ibnu Lukman Pratama

16. Zakat Performance: The Role of Management Decision in Spiritual Servant Government Commitment
Bedjo Santoso, Marno Nugroho and Leonova Olga Viktorovna

17. Determinant of Gold Investment Decision in Z Generation: A Study of Planned Behavior and Social Learning Theory
Endang Sulistiyani, Sri Wahyuni, Dody Setyadi, Karnowahadi and Rustono

18. Fostering Creative Performance in Digital Business: The Role of Innovative Millennial Entrepreneurship
Iwan Hermawan, Inayah Inayah, Gita Hindrawati, Suharmanto Suharmanto and Jati Nugroho

19. Customer Emotion and Impulse Buying: The Variables that Influence Repurchase Intention
Amiril Azizah, Hendrik Batoteng, Sugeng Hariyadi, Faisal Barus, Surahman and Ferdi Gunawan

20. Investigating Risk Management Toward Sustainable Performance: Evidence from Emerging Market
Amiril Azizah, Wayan Edi Arsawan and Ahyar M Diah


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Accounting Research Institute (ARI)
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Selangor, MALAYSIA

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