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This study seeks to explore the importance of CSR for SMEs in Malaysia and uncover the perception of Malaysian SMEs on CSR.

This research is based on qualitative data derived from semi-structured interviews with ten Malaysian SMEs. The interviews were conducted with the managing directors, managers or owners of the small companies.

The study examined the understanding of Malaysian SME owners on CSR and elaborated their perceptions about CSR terminology, the nature of CSR activities, motivation for engaging in CSR and promotion of CSR. Overall, despite good feedback on CSR practices among the SMEs, it is clear that there is still confusion about the real meaning of CSR concepts, which suggests that some of the respondents have narrow views of CSR.

Due to the nature of this study, it is difficult for the findings to be generalized. This study serves only as an exploratory study for other researchers to take up these issues. Future study can further extend the sample and use quantitative methods for better generalization.

This study could be one of the most important stepping stones towards in-depth understanding of Malaysian SMEs’ CSR attitude and behaviour. Understanding the SME’s CSR perception would be a useful platform for further action to be taken in promoting social responsibility among SMEs.

Tax compliance involves complying with the tax rules and regulation, which encompasses the filing, reporting and payment of tax. The two aspects of tax non-compliance are tax evasion and tax avoidance. While the ethicality of tax evasion as an illegal act of reducing tax is clear, the consensus regarding the morality of tax avoidance as a legal act of minimizing tax is mixed. This chapter will discuss the ethical perspective of tax (non)compliance.

We approach this topic by discussing the two important terms of tax non-compliance namely tax evasion and tax avoidance from the ethical point of view. The tax evasion and tax avoidance were critically evaluated to justify whether it is ethical or not. The tax non-compliance is also associated to the corporate governance which if do effectively help to protect the interest of larger stakeholder.

In a nutshell, tax non-compliance such as tax avoidance and tax evasion is unethical act and these acts of non-compliance go against the spirit of contemporary corporate governance which sought to protect the interest of the stakeholders.

Tax non-compliance could enhance shareholders wealth (in terms of reduced tax); it affects the distribution of wealth (public benefits financed by tax revenues) among the society at large as another stakeholder affected by such act. Future research may be conduct to investigate this to the larger sample.

Firms should avoid engaging in non-compliance activities such as engaging in tax evasion and aggressive tax avoidance as part of its social obligation to the society in line with the spirit espoused in the contemporary corporate governance.

This paper argues that tax non-compliance is unethical and highlights the importance of having efficient corporate governance for larger stakeholder’s interest.

Corporate crime affects the stability of the international financial system and the business world system has made considerable efforts to fight all aspects of corporate crimes. Fraud and white-collar crime has increased considerably over the recent years and this trend is expected to continue.

This chapter defines corporate crime and its categories as well as considering the ways in which such crime occurs. This is set within the context of other failures such as Enron.

These crimes are considered in the context of ethical behaviour but it is reported that the various measures taken to dissuade these crimes at various levels just have not seems to reduce such crime.

In many respects this chapter introduces the contexts and acts as preparation for the other chapters in the book and so is not exhaustive in scope.

Since not all fraud and abuse is discovered and reported, the cost of fraud to businesses is hard to be estimated.

The chapter discusses the context in which corporate crime occurs.

Introduction: Numerous decision-making situations are faced in education where Artificial Intelligence may be prevalent as a decision-making support tool to capture streams of learners’ behaviours.

Purpose: The purpose of the present study is to understand the role of AI in student performance assessment and explore the future role of AI in educational performance assessment.

Scope: The study tries to understand the adaptability of AI in the education sector for supporting the educator in automating assessment. It supports the educator to concentrate on core teaching-learning activities.

Objectives: To understand the AI adaption for educational assessment, the positives and negatives of confidential data collections, and challenges for implementation from the view of various stakeholders.

Methodology: The study is conceptual, and information has been collected from sources comprised of expert interactions, research publications, survey and Industry reports.

Findings: The use of AI in student performance assessment has helped in early predictions for the activities to be adopted by educators. Results of AI evaluations give the data that may be combined and understood to create visuals.

Research Implications: AI-based analytics helps in fast decision-making and adapting the teaching curriculum’s fast-changing industry needs. Students’ abilities, such as participation and resilience, and qualities, such as confidence and drive, may be appraised using AI assessment systems.

Theoretical Implication: Artificial intelligence-based evaluation gives instructors, students, and parents a continuous opinion on how students learn, the help they require, and their progress towards their learning objectives.