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. 2, August 2025

1.	IDENTIFICATION OF KEY STAKEHOLDERS’ ENGAGEMENT FACTORS IN SUSTAINABILITY MANAGEMENT IN MALAYSIA WITH A MODIFIED MODEL ON STAKEHOLDER THEORIES Chin-Ling Loh, Suzyrman Sibly and Hamoon Khelghat-Doost
2.	THE INFLUENCING FACTORS OF SUSTAINABLE DEVELOPMENT OF E-COMMERCE IN SMALL AND MEDIUM-SIZED ENTERPRISES IN CHINA Xuesongzi Feng, Hasliza Abdul Halim, and Ke Dong
3.	NON-RISK-SHARING FINANCING IN INDONESIAN ISLAMIC BANKS: THE ROLE OF MARKET POWER Agus Widarjono, Md. Mahmudul Alam, Abdur Rafik, Kurniawan Azra and Zhafira Mardhiyah
4.	THE ROLE OF BOARD GENDER DIVERSITY AND ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE ON TAX AVOIDANCE Vina Maulina and Siti Nuryanah
5.	THE ROLE OF INSTITUTIONAL AND REGULATORY ENVIRONMENTS, CEO CHARACTERISTICS, AND ENTREPRENEURIAL COMPETITIVENESS IN DRIVING SMEs SUCCESS IN OMAN Sulaiman Al Salhi, Cem Tanova, Steven Bayighomog and Şirin Atakan Duman
6.	THE RESILIENCE OF PUBLIC SECTOR MANAGEMENT: A SYSTEMATIC LITERATURE REVIEW Afzal Izzaz Zahari, Zubir Azhar, Jamaliah Said and Nurisyal Muhamad
7.	ABUSIVE LEADERSHIP AND EMPLOYEE SILENCE: INTERACTIONAL JUSTICE AS A MEDIATOR Alisher Dedahanov, Elif Baykal and Odiljon Abdurazzakov
8.	ENVIRONMENTAL DISCLOSURE, FINANCIAL PERFORMANCE, AND FIRM VALUE IN THE MINING AND MANUFACTURING INDUSTRY Alfian Sayuti, Nor Farizal Mohammed and Mira Susanti Amirrudin
9.	THE IMPACT OF MANAGEMENT ACCOUNTING PRACTICES ON VALUE CREATION AMONG CHINA’S SMALL AND MEDIUM-SIZED ENTERPRISES Xiaoli Yu and Nik Herda Nik Abdullah
10.	BUILDING ENTREPRENEURSHIP BASED ON GREEN INNOVATION TO PROMOTE SUSTAINABLE DEVELOPMENT: A QUALITATIVE STUDY PERSPECTIVE Iwan Hermawan, Gita Hindrawati, Dody Setyadi, Sartono Sartono and Nur Nelisa Adah
11.	GREEN BANKING INITIATIVE IN INDIA: WOMEN ABILITY TO COMPETE WITH MEN Riya Gupta, Dr. Tina Shivnani and Dr. Maheshchandra Babu Jampala
12.	ENHANCING ENVIRONMENTAL AND SOCIAL DISCLOSURE THROUGH BOARD COMPETENCY: EVIDENCE FROM MALAYSIAN LISTED FIRMS Norhidayah Abdullah, Raja Adzrin Raja Ahmad, Nurul Azlin Azmi, Mas Ervina Samsuddin and Nor Balkish Zakaria
13.	THE APPLICATION OF ARTIFICIAL INTELLIGENCE IN AUDIT: EVIDENCE FROM AUDIT FIRM IN MALAYSIA Wan Zurina Nik Abdul Majid, Siti Haliza Asat, Siti Dalina Tumiran @ Kamal Nasser, Nor Asiah Idris, Kamaruzzaman Muhammad and Nik Kamaruzaman Abdulatiff
14.	OWNERSHIP STRUCTURE AND FIRM PERFORMANCE IN MALAYSIA: THE MODERATING EFFECT OF CORRUPTION RISK Hafizah Marzuki, Suhaily Hasnan, Mazurina Mohd Ali and Iman Harymawan
15.	BUSINESS RESILIENT TO CRISIS: A COMPARATIVE STUDY BETWEEN PN17 AND 50 FTSE BURSA MALAYSIA KLCI INDEX CONSTITUENT COMPANIES Keria Bin Kontot, Chin Wee Chien and Lim Ai Ling
16.	MEDIA LITERACY, DIGITAL EXPOSURE, GOVERNANCE AND TRUST IN PESANTREN SUSTAINABILITY: THE MODERATING ROLE OF MANAGEMENT OPENNESS IN THE POST-TRUTH ERA Abu Amar Bustomi, Kasuwi Saiban, Zainur Rozikin, Suadi Suadi and Armiah Armia
17.	MODERATING ROLE OF CAPITAL MARKET OPENING BETWEEN ESG AND FIRM VALUE AMONG CHINA PUBLIC LISTED COMPANIES Hao Yanrou, Sok Fun Chin and Nik Herda Nik Abdullah
18.	THE MEDIATING ROLE OF INTELLECTUAL CAPITAL EFFICIENCY IN INFLUENCING THE PERFORMANCE OF PRIVATE HIGHER EDUCATION INSTITUTIONS Tiyas Puji Utami and Suryo Pratolo
19.	WHAT CHARACTERISTICS OF TECHNOLOGY AND ITS VENDOR DRIVE TOWARDS CONTINUOUS USAGE INTENTION OF ACCOUNTING SOFTWARE IN SMEs? Md. Minhaj Uddin, Md. Alamgir Hossain and Mahmudul Hasan Pias


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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. 2, August 2025