This was a systematic review study on Digital Financial Innovation (DFI) adoption in autonomous universities through an integrative framework combining Institutional Theory, Organizational Readiness and UTAUT.The study analyzed institutional pressures, readiness conditions and user acceptance factors through a PRISMA-guided review of 20 Scopus Q1 empirical studies (2022)(2023)(2024)(2025).Methods involved structured data collection and pattern discovery within three phases.Under this study, IT Governance maturity and financial resilience for transformation were assessed.Results showed digital systems use for budgeting and decision support surpassed factors like trust and perceived legitimacy.Furthermore, through documentary analysis of Indonesia's autonomous university governance system policies, findings suggest weaknesses in accountability, fragmented controls and manual systems will likely diminished trust.The study suggests an alignment between governance, readiness and trust are strengthening management accounting improvement, whereas inconsistencies hinder adoption.By combining SLR and regulatory evidence, this study advances theoretical and policy implications for autonomous university to avoid symbolic compliance and achieve digital finance transformation.In Practical this study provides insights for leaders and policymakers.

This study aimed to examine the intention to adopt online zakat payment services in a developing country, specifically focusing on the impact of Technology Readiness attributes, namely optimism and innovativeness as well as individual’s perceived risk and perceived transparency. Data for the study were collected through an online survey completed by 288 zakat payers in Malaysia. The analysis, conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM), revealed that both Technology Readiness’s attributes; optimism and innovativeness as well as perceived transparency had a positive and significant influence on the intention to use online zakat payment services. Conversely, perceived risk had a significant negative impact on adoption intention, emphasizing the need to address risk-related concerns to encourage wider usage. Given the limited research on online zakat service adoption, this study makes a valuable contribution to understanding the factors that influence the adoption of online zakat payments. Additionally, the findings provide insights that can guide strategies to enhance the adoption of online zakat services in similar developing country contexts.

The lack of efficient policy on valuing heritage assets (HA) impedes reporting these valuable country resources in the public sector’s financial statements. Delay in the valuation process of the artefacts collected through the archaeological work hinders historical information to be disseminated to the public. Without proper valuation procedures, public accountants face difficulties in justifying the high preservation cost of HA. The study aims to understand how archaeological sites and artefacts are valued, and to gather views from relevant agency officers on the expected accounting disclosures for these HA. A qualitative approach was used, with face-to-face interviews conducted with officials from the National Heritage Department, Archaeology Global Centre, and Museum Department to better understand how HA are valued in Malaysia. The study’s findings offer guidance to the government on how to account for HA under accrual-based accounting. The study proposes disclosure indicators for HA to enhance transparency and accountability in public sector reporting. In line with the Sustainable Development Goals, these indicators aim to share valuable information about the country’s heritage for the benefit of the public and future generations.

Tax non-compliance remains a persistent challenge for tax authorities to promote voluntary tax compliance, particularly among Small and Mediumsized Enterprises (SMEs) in developing economies. Key concerns include limited tax knowledge, weak trust in the Inland Revenue Board of Malaysia (IRBM), perceptions of the tax system, and the effectiveness of tax penalties. This study aimed to examine the determinants of voluntary tax compliance among Malaysian SMEs operating under the Self-Assessment System (SAS). Drawing on the Theory of Planned Behaviour, this research examined the influence of tax knowledge, trust in tax authorities, perceived fairness of the tax system, and perceived severity of tax penalties on compliance behaviour. Data were collected through a structured questionnaire distributed to SME owners and managers across the Klang Valley region, yielding 220 responses. The data were analysed using correlation and multiple regression analyses to test the hypothesised relationships. The results revealed that all four factors were statistically significant and positively influenced voluntary tax compliance. Tax knowledge, trust in the IRBM, perceptions of the tax system, and implementing effective penalties were key to enhancing compliance. The study contributes to the growing body of tax compliance literature by offering empirical evidence from the Malaysian SME context and provides practical insights for policymakers seeking to strengthen tax compliance.

The exponential increase in technological capabilities has enabled financial researchers to incorporate massive textual data for economic analysis.The study expanded this avenue by aiming to identify the underlying dynamics of reporting by Chinese firms.The model linked behavioural and rationalist variables with organizational performance through the tone of the financial statements.The study utilized panel data from 13 years of the Chinese Research Data Services (CNRDS) platform.The final dataset comprised data from 5184 different firms.The generalized method of moments (GMM) method was applied to test for inferential propositions using EViews.The findings indicated a significant influence of agency costs, CEO overconfidence, and statement tone on organizational performance.An increase in agency costs and CEO overconfidence was negatively associated with organizational performance, whereas an increase in positive tone was positively associated with improved organizational performance.Furthermore, the tone of financial statements was found to mediate this relationship.The study is a pioneer in expanding the paradigm of textual analysis by incorporating the tone of financial statements.Practically, the study provides significant insights to all the stakeholders, considering traditional and behavioral factors.

From initiation of Deng Xiaoping's Opening Policy in 1978 to introduction of the government's "4 + 1" model in 2014, Chinese enterprises enjoyed great latitude in developing their internal accounting.Studies undertaken during this 36-year period generally stressed the importance of company size in the adoption of management accounting techniques and tools (MATTs), albeit without controlling for rival variables' effects.To address that shortcoming, this investigation applied regression analysis to data collected in 2013.Doing so allowed for meaningful weighting of the explanatory variables' relative effects and reduced the possibility of spurious relationships.The analysis showed demand for future-oriented information, company size, planning comprehensiveness, and certain valuation analytics were helpful in explaining intercompany differences in MATTs-usage.However, reliance on a managerial system of planning and control as the basis for operational decisions emerged as the major factor affecting the number of MATTs employed.The results presented here comprise a benchmark against which to measure the evolution of management accounting in Southeast Asian economies transitioning to a market orientation and to evaluate the effectiveness of relevant Chinese government policies.

Developing countries are experiencing a steady decline in GDP per capita, increasing the disparity between the nations.Additionally, there has been a significant drop in foreign direct investment in these developing regions.Therefore, the study empirically assessed the impact of foreign direct investment on economic growth of 49 developing countries along with estimating the moderation role of infrastructure in developing countries from 2000 to 2022.The study utilized the pooled OLS method along with two step system GMM estimation technique for robustness.Both the methods showed that foreign direct investment had a significant positive impact on the economic growth of developing countries.The result showed that infrastructure positively moderated the relationship of foreign direct investment and economic growth as the interaction term of infrastructure and foreign direct investment was positive and significant at the 1 % level.Furthermore, the study showed that increase in trade openness, labour and infrastructure had a significant positive impact on economic growth of the developing countries, but capital accumulation had adverse relation with economic growth of developing countries.The study will be helpful for the policymakers, to consider trade openness, labour and infrastructure as part of their budgetary focus when planning their country's budget in the upcoming years.

This study aimed to examine the impact of capital structure on firm performance during the COVID-19 pandemic and its moderating effect on the relationship between capital structure and firm performance using a fixed-effect balanced panel data approach.The sample included all Malaysian public firms listed on the Main Market of Bursa Malaysia from 2018 to 2021.The study made a distinction between the prediction of results for long-term debts and total debts, considering the unique situation of the COVID-19 pandemic.The results showed that while total debts negatively affected firm performance, long-term debts, however, affected firm performance positively due to the higher liquidity position offered by them.This study also found evidence that the COVID-19 pandemic significantly reduced the adverse impact of debt on firm performance, most likely due to the societal and monetary aid offered by the Malaysian government throughout the pandemic.

This quantitative investigation examined the mutual fund performances (1 and 3-year annual returns) by fund size and style (large-cap growth, largecap blend, and large-cap value) during the COVID-19 pandemic. The study data were obtained from Morningstar 4 and 5-star fund ratings controlling the standard deviation and top-10 holdings of the United States equity MF. The Morningstar 1-year and 3-year annual returns were utilized for the study. The General Linear Model-Multivariate Analysis method was utilized for this investigation. The investigation revealed that the large-cap (growth, blend, and value) fund category produced superior annual returns during the COVID-19 pandemic. The covariate standard deviation impacted the 1-and 3-year annual returns. However, the Top-10 percentage asset holdings had mixed results on the 1-year and 3-year annual returns. The investigation showed performance differences among fund sizes and styles based on the expected utility theory. Investors and asset managers should consider fund style and size to make short-term and long-term financial investment decisions during bear market periods such as the COVID-19 pandemic.