Important Notice : Change in Submission Platform for MAR

Dear Authors,

We are writing to inform you of an important change regarding the submission process for the Management and Accounting Review (MAR). Effective immediately, the journal will no longer accept manuscript submissions through ScholarOne.

To ensure a smooth transition, 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

Should you have any questions or require further assistance, do not hesitate to contact us at the email address provided above.

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 24 No. 3, December 2025

1.	Beyond Reporting: How External Stakeholders and Strategic Posture Shape ESG Disclosure in Malaysia Boon Heng Teh, Wai-Khuen Wong and Siow-Hooi Tan
2.	Corporate Financing Costs and ESG Disclosure: Evidence from Chinese A-Share Listed Companies Sixin Ren and Salmi Mohd Isa
3.	Examining the Role of Self-Efficacy as a Mediator in the Relationship between Distributive Justice and Career Satisfaction Md. Sahedur Rahman, Rosli Mahmood, Raemah Abdullah Hashim and Nur Shazwani Rosli
4.	Determinants of Ethical Financial Behaviour and Well- being among Malaysian Tertiary Students Lee Eunkyoung, Hainnuraqma Rahim, Nornajihah Hasbullah, Nor Balkish Zakaria and Mohd Hafiz Bakar
5.	The Nexus of Auditor, Firm Characteristics and Governance in Influencing Key Audit Matters: A Study of Financial Firms in Indonesia Gatot Soepriyanto and Hermin Utomo
6.	How Organizational Culture Enhances Organizational Commitment Among the Millennial Workforce: The Mediating Roles of Employee Engagement and Job Satisfaction Kusuma Dwi Wikka Kukuh Satrianto, Pulung Nurtantio Andono and Sih Darmi Astuti
7.	Islamic Ethnomethodology Study: Constructing Binthe Biluhuta Accounting Practices Based on Gorontalo Local Wisdom Mohamad Anwar Thalib, Roni Mohamad, Syawaluddin, Wiwin Koni, and Yulia Puspitasari Gobel
8.	The Role of SDGs Disclosure on the Effect of Green Innovation, Greenhouse Gas Emissions, and Eco-Efficiency on Firm Value Darwis Said, Nurul Fitrah Islamiah, Asriani Junaid
9.	Analyzing Consumer Behavior through Organizational Capabilities and Digital Technologies: The Mediating Role of Proactive Marketing Farouk Umar Kofar Naisa, Armaya’u Alhaji Sani , Mujeeb Saif Mohsen Al-Absy, Umair Zahid, Abdurrahman Adamu Pantamee, Hussaini Bala, Ghousia Khatoon, and Martin Sviatko
10.	The Trajectory of the Introduction of Management Accounting in the Moroccan Public Sector: The role of Human and Non-Human Actors Najeh Said, Heyame Zainab, Oulad Seghir Khalid and Espinasse Laura
11.	The Power of Islamic Spirituality in Diminishing Darkness of Job Stress, Ego Depletion and Cyberloafing Diversion in The Islamic Workplace Culture Fatmah Bagis, Wiwiek Rabiatul Adawqiyah, Ratno Purnomo and Refius Pradipta Setyanto
12.	Isomorphism and Compliance: Exploring the Impact on Integrated Reporting Practices N.L.E. Abeywardana and S.M. Ferdous Azam
13.	The Analysis of Corporate Governance, Finance, and Their Impact on ESG Investing Performance Chinnapat Kanthapanit and Chutiya Kanthapanit
14.	Audit Committee Contribution in CSR Disclosure in Sharia Compliant Companies Peni Nugraheni, Rini Muhrisa, Arum Indrasari and Rifqi Muhammad
15.	Effect of Tax Justice and Morale on Taxpayer Compliance: The Moderating Role of Trust Vince Ratnawati, Nita Wahyuni, Nur Azlina, Nadia Kristina, and Taqiyuddin Amri
16.	Contributing Factors of Job Satisfaction among Industrial Workers in the Johor Industrial Sector Subashini Goindan, Siti Sarah Omar and Nurul Fadzilla Mohd Aris
17.	Management Accounting Information System with Green Cybersecurity for Sustainable Green Practices: Insight into the moderating role of Government Regulation Pham Quang Huy and Vu Kien Phuc
18.	Advancing Climate Policy in Carbon Accounting to Control for Carbon Emissions: An Islamic Moral Economy Emphasis Dzakiyy Hadiyan Achyar, Chatrudee Jongsureyapart and Marziana Madah Marzuki
19.	Corporate Social Responsibility Disclosures and Corporate Financial Performance: Evidence from OECD Countries Climate Policy Uncertainty Hawkar Anwer Hamad, Kemal Cek and Hariem Abdullah


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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 24 No. 3, December 2025