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Journal of Business Management and Accounting
ISSN 2231-9298 · UUM PRESS · 190 artikel di indeks
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Artikel Jurnal
A CRITICAL REVIEW OF THE NIGERIAN ENTREPRENEURIAL ECOSYSTEM:UNDERSTANDING AND LEVERAGING THE OPPORTUNITIES
The Nigerian entrepreneurial ecosystem is a dynamic yet complex framework that influences economic diversification and development. Despite the immense potential of the Nigerian economy, the ecosystem faces systemic challenges that hinder its effectiveness. Institutional voids, inadequate…
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THE INTERNAL AUDIT EFFECTIVENESS OF PUBLIC LIMITED COMPANIES IN CAMEROON: A STUDY OF ITS DETERMINANTS
Internal audit effectiveness plays a crucial role in enhancing corporate governance, financial transparency, and risk management, yet its determinants remain a subject of debate, especially in developing economies. This study examines the key factors influencing internal audit effectiveness in…
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DIGITAL CONSUMPTION IN HIGHER EDUCATION: AN ANALYSIS OF ONLINE SPENDING AMONG LABUAN'S UNIVERSITY STUDENTS
The digital era has transformed consumer behaviour, with online shopping becoming increasingly common especially among university students who are often early have adopted the digital era of technology. This study investigates the factors influencing online shopping intentions among undergraduate…
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STRATEGIC HUMAN RESOURCE MANAGEMENT IN THE FUTURE OF WORK: A SYSTEMATIC REVIEW OF DIGITAL TRANSFORMATION, INCLUSION, AND SUSTAINABILITY
The global workforce is undergoing rapid transformation, driven by advancements in technology, growing environmental concerns, and changing societal expectations. These forces have significantly redefined the field of Human Resource Management (HRM). This systematic literature review examines the…
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REGULATORY FRAMEWORKS AND FRANCHISE INDUSTRY SUSTAINABILITY: A COMPARATIVE ANALYSIS OF MALAYSIA AND GLOBAL BEST PRACTICES
The sustainability of the franchise industry is increasingly influenced by the quality and adaptability of regulatory frameworks that govern franchisor-franchisee relationships. In Malaysia, the Franchise Act 1998 provides a foundational legal structure; however, concerns remain regarding its…
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STRATEGIC ANALYSIS CASE STUDY: IHH HEALTHCARE BERHAD
This paper conducts a strategic business analysis of IHH Healthcare Berhad, a global leader in the private healthcare sector, by integrating qualitative and quantitative tools. This case study examines the strategic position of IHH using a combination of qualitative and quantitative analysis based…
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SUSTAINABLE BRANDING AND CONSUMER LOYALTY IN EMERGING MARKETS: A SYSTEMATIC LITERATURE REVIEW OF BRAND IMAGE, CSR, AND ENVIRONMENTAL COMMUNICATION
Sustainability has emerged as a core strategic imperative for multinational firms with multi-dimensional impacts on consumer behavior among emerging markets where cultural beliefs and trust are salient determinants of brand selection. The study investigates the function of sustainable branding in…
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MEMBERSHIP MECHANISMS AND MEMBER ENGAGEMENT IN COOPERATIVES: A SYSTEMATIC LITERATURE REVIEW
This systematic literature review (SLR) explores how financial membership mechanisms affect member engagement in cooperatives. Guided by the Reporting Standards for Systematic Evidence Synthesis (ROSES) protocols, this review systematically analysed nine empirical studies sourced from Scopus and…
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DOES BOARD FINANCIAL EXPERTISE INFLUENCE THE RELATIONSHIP BETWEEN FINANCIAL ATTRIBUTES AND EXTERNAL AUDITOR CHOICE?
This study examined the moderating effects of board member accounting expertise on the relationship between financial attributes and external auditor choice among 17 listed service firms in Nigeria from 2014 to 2023. Using a longitudinal research design and correlational approach, the study…
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FORENSIC ACCOUNTING TECHNOLOGIES AND OCCUPATIONAL FRAUD MITIGATION IN THE NIGERIAN MARITIME SECTOR
This study examined how forensic accounting technologies influence the effectiveness of occupational fraud detection in the Nigerian maritime sector. Specifically, it investigated the effects of Artificial Intelligence-driven forensic analytics, blockchain-based transaction traceability…
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GLOBAL POVERTY METRICS AND THE PROBLEM OF MISSING CONTEXT
This study employs a mixed conceptual and secondary data analysis approach to investigate the poverty-environment nexus in Sub-Saharan Africa. Drawing on the Alkire-Foster Multidimensional Poverty Index (MPI) and World Bank data from 41 Sub-Saharan African countries, it challenges the over-reliance…
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AI NARRATIVE LOCALIZATION AND SECTORAL CO-MOVEMENT IN MALAYSIA
Global technology narratives do not become locally price-relevant in smaller emerging markets in a uniform way. Evidence from Malaysian equity linkages shows that artificial intelligence (AI) narrative localization is selective rather than broad-based. Global technology sentiment alone does not…
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CONSUMPTION OF SUGAR ADDED DRINKS AMONG STUDENTS IN MALAYSIA
Sugar added drinks are harmful to health. People are likely to suffer from chronic diseases if they consume sugar added drinks regularly. The objective of this study is to investigate the relationships between consumption of sugar added drinks and demographic, lifestyle and parental factors among…
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The THE ROLE OF INTERNAL AUDIT IN PROMOTING ORGANISATIONAL ETHICS AND INTEGRITY
Internal auditing has evolved from a traditional compliance function into a strategic mechanism for promoting ethical governance and institutional integrity. Amid increasing public scrutiny over corruption, unethical conduct, and fragile accountability, particularly in public sector institutions…
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UNDERSTANDING FINANCIAL LITERACY AND FINANCIAL WELL-BEING AMONG YOUNG MALAYSIANS
While financial well-being among Malaysians is improving due to coordinated efforts by the government and various stakeholders, notable gaps remain, such as poor money management habits and high debt levels, especially among the younger generation. These challenges are largely attributed to limited…
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SUCCESSION PLANNING FOR ORGANISATIONAL SURVIVAL: CHALLENGES AND RECOMMENDATIONS
Succession planning is an important component of organisational strategy because it assures leadership continuity and preserves institutional knowledge. In an era of fast change and unpredictability, an organisation's capacity to plan for and manage leadership changes is critical to its long-term…
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THE MODERATION EFFECTS OF ACCESS TO FINANCE ON THE IMPACT OF MARKET ORIENTATION AND ENTREPRENEURIAL ORIENTATION ON THE PERFORMANCES OF SMES IN NIGERIA
Nigerian Small and Medium Enterprises (SMEs) are the biggest business industry and a bedrock of the country’s economic development. However, few studies have been conducted on strategic orientation to improve performance. Therefore, this paper determines the effect of strategic orientations on the…
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FINANCIAL LITERACY, INFRASTRUCTURAL FACILITY AND FINANCIAL INCLUSION OF MICRO, SMALL AND MEDIUM ENTERPRISE OWNERS IN NIGERIA
More than two billion micro, small and medium enterprise (MSME) owners worldwide lack access to financial accounts, while others have sporadic use of financial services. Previous efforts to address this issue primarily focused on financial institutions providing affordable banking products. This…
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THE IMPACT OF MATERIAL FLOW COST ACCOUNTING ON RESOURCE EFFICIENCY IN SMALL-SCALE SOYBEAN OIL PRODUCTION
This study adopted the case study approach to examine material flow cost accounting (MFCA) as a measure of resource efficiency and environmental sustainability in small-scale soybean oil production in South Africa. Data were gathered primarily through direct observation of the soybean oil…
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Artikel Jurnal
INTEGRATING SOCIAL EXCHANGE THEORY AND ENGAGEMENT THEORY: A HOLISTIC APPROACH TO FRANCHISEE-FRANCHISOR RELATIONSHIPS
Franchisee–franchisor relationships are critical to the sustainability and success of franchise systems, influencing operational consistency and overall brand perception. This study integrates Social Exchange Theory (SET) and Engagement Theory (ET) into a unified conceptual framework that captures…