MANAGEMENT AND ACCOUNTING REVIEW

  


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https://mar.uitm.edu.my   eISSN:2550-1895   Frequency: Three times a year      

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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

 Volume 24 No. 1, APRIL 2025

1. THE IMPACTS OF KNOWLEDGE WORKER AND SKILLS IN THE INDUSTRIAL REVOLUTION 4.0: EMPIRICAL EVIDENCE FROM SELECTED ASEAN+3 COUNTRIES
Noorazeela Zainol Abidin, Zainebbeevi Kamalbatcha and Nuraini Abdullah
2. MARKET ENVIRONMENT ACCOUNTING OF COSTMETICS BUSINESS IN THAILAND: EFFECTS ON SUSTAINABLE COMPETITIVE ADVANTAGE AND BUSINESS PERFORMANCE
Kornchai Phornlaphatrachakorn, Nittaya Phosrichan, Natkritta Srimung, Nisagorn Puttawong and Pattaraon Duangmalai
3. GOVERNANCE MECHANISMS AND ISLAMIC BANK PERFORMANCE: INSIGHTS FROM SOUTH EAST ASIA AND THE GULF COOPERATION COUNCIL
Fahru Azwa Mohd Zain, Wan Amalina Wan Abdullah and Siti Fariha Muhamad
4. INFLUENCE OF IFRS ADOPTION ON EARNINGS MANAGEMENT THROUGH THE MODERATING ROLE OF AUDIT QUALITY: EVIDENCE FROM KSA AND UAE
Ahmed Fadhil Saleh, Siwar Ellouz and Ridha Ali Abdullah
5. PERSONAL VALUES AND ITS INFLUENCE ON ETHICAL JUDGMENT OF MALAYSIAN FUTURE ACCOUNTANTS
Suhaiza Ismail and Zuhudha Rasheed
6. MODELLING CRYPTOCURRENCY PRICE VOLATILITY THROUGH THE GARCH AND EWMA MODEL 
Andree Irawan and Wiwik Utami
7. UNLOCKING THE CRITICAL DRIVERS AFFECTING QUALITY OF INTERNAL AUDIT CONSULTING SERVICES
Md Gulam Sharoar Hossain Khan, Noor Adwa Sulaiman and Suhaily Shahimi
8. THE ROLE OF BUSINESS INTELLIGENCE TECHNOLOGIES IN ORGANIZATIONAL AGILITY AND COMMUNICATION TECHNOLOGIES AS A MEDIATOR IN JORDANIAN TELECOM COMPANIES
Mufleh Al Jarrah, Samer Alhawari, Yaser Almodallah and Baker Jarah
9. POST-PANDEMIC RESILIENCE: ASSESSING THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY PRACTICES IN THE HOTEL SECTOR IN FULFILLING SUSTAINABLE DEVELOPMENT GOALS
Fazreena Mansor, Nur Fakhzan Marwan, Wan Khaltom Yahya, Roslina Ali, Nurul Nadia Abd Aziz and Ratha Krishnan Suppiah
10. ETHICAL CULTURE AND ADMIRATION FOR PRACTICE OF EARNINGS MANAGEMENT
Naznin Sultana Chaity, SM Shafiul Islam, Abdullah Al Masud, Parul Akhter and Md. Alamgir Hossain
11. PUBLIC SERVICE SATISFACTION AND TAX COMPLIANCE: THE MEDIATING ROLE OF TRUST IN GOVERNMENT
Syatila Che Saruji, Raihana Mohdali and Mohd Rizal Palil 
12. INSIGHT AND THE BEHAVIOR OF INTERNAL AUDITORS: AN APPLIED RESEARCH ON A SAMPLE OF INTERNAL AUDIT UNITS
Nabaa Hussein Abdulzhraa Al-Sagheer, Thaer Saeed Fakhri Al-Hasani and Moataz Kazem Al-Maliki
13. INFLUENCE OF BIG DATA COMPETENCIES AND SELF-EFFICACY ON DETECTION OF FINANCIAL STATEMENT FRAUD ON INTERNAL AUDITORS IN INDONESIA
Novy Silvia Dewi, Sharifah Nazatul Faiza, Jamaliah Said and Lufti Julian
14. ASSESSING, SYNTHESIZING AND CATEGORIZING THE TECHNICAL REQUIREMENTS FOR SERVICE QUALITY IMPROVEMENT: AN EXPLORATORY STUDY ON ISLAMIC BANKS IN BANGLADESH
Muhummad Khairul Islam, Muhammad Nazmul Hoque, Rafikul Islam and Fahima Khanom
15. INTEGRATION OF ARTIFICIAL INTELLIGENCE IN HUMAN RESOURCE MANAGEMENT: ANALYZING OPPORTUNITIES, CHALLENGES, AND HUMAN-AI COLLABORATION
Adil Benabou and Fatima Touhami
16. CRITICAL SUSTAINABILITY INSIGHTS IN INDONESIAN VILLAGE-OWNED ENTERPRISES
Satria Tri Nanda, Razana Juhaida Johari and Zuraidah Mohd Sanusi
17.  BEHAVIOURAL INTENTION TO USE ARTIFICIAL INTELLIGENCE (AI) AMONG ACCOUNTING STUDENTS: EVALUATING THE EFFECT OF TECHNOLOGY READINESS
Jyashree Krishnanraw and Dr Kamisah Ismail
18.  PROFESSIONAL SKEPTICISM AS A MEDIATOR BETWEEN BRAINSTORMING SESSIONS AND AUDIT QUALITY: CASE OF JORDAN
Ashraf Bataineh
19. ENHANCING COMPANY PERFORMANCE THROUGH STRATEGIC eWOM MANAGEMENT: LESSONS FROM THE LANGKAWI HOTEL SECTOR
Elkhansa Medjedel, Siti Norida Wahab, Salinda Sany, Abu Bakar Abdul Hamid, Norashida Othman and Ahmed Said Sakouchi

  

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