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This study examines the impact of privatisation upon the accounting system of a large government trading enterprise, with particular emphasis on the capital budgeting system. A case study of a major Malaysian enterprise before and after its privatisation revealed substantial improvement of the accounting system, particularly the component of budgeting. However, several difficulties continued to be faced by the accounting department of this enterprise. For example, although accounting emerged as “visible” in the organisation, its function was confined to narrow procedural aspects of budgeting, accountability and performance appraisal. The accounting department was also seen unable to penetrate into the “values” of non‐accountant managers and professionals, such as the engineers. The discussion of the findings in this paper are extended to a consideration of the potential for Malaysian companies undergoing organisational change to emulate Japanese management accounting systems approaches.

Since the 1990s, there has been a growing interest in style of information usage. However, most studies on style of information usage are conducted in developed countries. There is limited research on style of information usage in developing countries. The purpose of this paper is to fill the gap in the existing literature by examining relationships between style of information usage and use of financial and non‐financial information in Malaysia.

The authors adopted a survey method, for which a written questionnaire was prepared and mailed out to companies in Kuala Lumpur, Selangor, Terengganu and Pulau Pinang.

Findings of the study show that diagnostic style of information usage is positively associated with use of financial information, while interactive style of information usage is positively associated with use of non‐financial information. Further analysis on types of non‐financial information used by managers who adopt interactive style of information usage reveals that customer‐related non‐financial information such as quality, customer satisfaction and flexibility play a more important role in their decision‐making processes.

The paper provides insights into relationships between style of information usage on and use of accounting information in developing countries. Findings of the study can be applied to assist management accountants in meeting managers’ information requirements.

The paper aims to provide a longitudinal view of successful turnaround phases and of how management accounting practices played a significant role in improving performance in one company.

The company provided internal documents to cover the period of the study and permitted access to key individuals who were able to elaborate and clarify the motives which underpinned the numbers reported and the strategies employed.

The success of the corporate turnaround appeared to be attributable to an effective leadership style that was able to motivate and support the employees whilst making strategic changes to the organization's capital, financial well‐being and operations.

Recognition of the key factors in the turnaround process has implications for the implementation of corporate recovery strategies elsewhere.

The purpose of this paper is to address the question of whether Malaysian public listed companies manage their earnings in response to changes in tax polices. The context of this study is the tax waiver year of 1999 which came about from the introduction of the Self Assessment System (SAS) by the Inland Revenue Board of Malaysia (IRBM) in the year 2000. If companies are to minimize tax liabilities, then the tax waiver year of 1999 may provide a substantial incentive for these companies to manage earnings in 1999.

The modified Jones Model (adjusted) is used to obtain the discretionary current accruals which represent earnings management. It is hypothesized that there is a significant positive discretionary current accrual (income increasing earnings management) in the tax waiver year of 1999.

The results indicate that that there is a negative relationship between earnings management and the effect of the tax waiver year of 1999. These results suggest that the magnitude of discretionary current accrual is not related to the tax waiver year in a way that is consistent with tax‐motivated income shifting behavior. Instead companies tend to manipulate earnings downwards during severe economic downturn. This is in line with Healy's bonus maximization hypothesis.

The test sample is limited to public listed companies only and some companies are excluded due to insufficient data. Therefore, the results cannot be a representation of Malaysian companies' practices.

The findings of this paper contribute to the sparse literature on tax‐induced earnings management practices in Malaysia. The findings could be of value to the IRBM in designing and improving on the plans for future tax‐based incentive schemes.

The purpose of the paper is to showcase the significant achievements of Egypt's scientists in the 20th century across various fields of study such as medicine, physics, chemistry, biology, math, geology, astronomy and engineering. The paper highlights the struggles and successes of these scientists, as well as the cultural, social and political factors that influenced their lives and work. The aim is to inspire young people to pursue careers in science and make their own contributions to society by presenting these scientists as role models for hard work and dedication. Ultimately, the paper seeks to promote the importance of science and its impact on society.

The purpose of this review is to present the scientific biographies of Egypt's most distinguished scientists, primarily in the field of Natural Sciences, in a balanced and comprehensive manner. The work is objective, honest and abstract, avoiding any bias or exaggeration. The author provides a clear and concise methodology, including a brief introduction to the scientist and their field of study, an explanation of their major contributions, the impact of their work on society, any challenges or obstacles faced during their career and their lasting legacy. The aim is to showcase the important achievements of these scientists, their impact on their respective fields and to inspire future generations to pursue scientific careers.

The group of outstanding scientists in 20th century Egypt were shaped by various factors, including familial upbringing, education, society, political and cultural atmosphere and state support for scientific research. These scientists made significant contributions to various academic disciplines, including medicine, physics, chemistry, biology, mathematics and engineering. Their impact on their communities and cultures has received international acclaim, making them role models for future generations of scientists and researchers. The history of these scientists highlights the importance of educational investments and supporting scientific research to foster innovation and social progress. The encyclopedia serves as a useful tool for students, instructors and education professionals, preserving Egypt's scientific heritage and honouring the scientists' outstanding accomplishments.

The encyclopedia preserves Egypt's scientific heritage, which has been overlooked for political or other reasons. It is a useful tool for a variety of readers, including students, instructors and education professionals, and it offers insights into universally relevant scientific success factors as well as scientific research methodologies. The encyclopedia honours the outstanding scientific accomplishments of Egyptian researchers and their contributions to the world's scientific community.

The practical implications of this paper are several. First, it highlights the importance of education, family upbringing and societal support for scientific research in fostering innovation and social progress. Second, it underscores the need for continued funding and support for scientific research to maintain and build upon the accomplishments of past generations of scientists. Third, it encourages young people to pursue scientific careers and make their own contributions to society. Fourth, it preserves the scientific heritage of Egypt and honors the contributions of its outstanding scientists. Finally, it serves as a useful tool for students, instructors and education professionals seeking to understand the factors underlying scientific success and research methodologies.

The social implications of the paper include promoting national pride and cultural identity, raising awareness of the importance of education and scientific research in driving social progress, inspiring future generations of scientists and researchers, reducing socioeconomic disparities and emphasizing the role of society, politics and culture in shaping scientific researchers' personalities and interests.

The paper's originality/value lies in its comprehensive documentation of the scientific biographies of Egypt's most prominent scientists in the 20th century, providing unique insights into the factors that contributed to their development and their impact across various academic disciplines. It preserves Egypt's scientific heritage and inspires future generations of scientists and researchers through the promotion of educational investments and scientific research. The encyclopedia serves as a useful tool for education professionals seeking to understand scientific success factors and research methodologies, emphasizing the importance of supportive and inclusive environments for scientific development.

An organisation’s performance tends to be associated with its innovativeness. However, innovation remains challenging in the construction industry, partially due to the complex nature of this industry. Nevertheless, innovation orientations (i.e. creation and adoption) shed new light on innovation in the construction industry. These orientations are similar but not entirely identical. Although most studies do not discuss these orientations in any detail, this study aims to classify the characteristics of the innovation orientations and determines the state of innovation among construction companies in Malaysia.

A survey questionnaire was mailed to 1,230 construction companies in Malaysia. Descriptive analysis was used to examine the respondents’ profiles, and factor analysis was used to classify the innovation orientation characteristics. A paired samples t-test was used to determine the state of innovation among the construction companies.

Innovation creation reflects a pioneer’s efforts and involves being a market explorer that tolerates risk and is research and development (R&D)-oriented, whereas innovation adoption involves being a creative imitator, a market follower and a safe player. Construction companies in Malaysia are innovation adoption–oriented.

This study uses quantitative methods only; therefore, the findings are statistically oriented. The small sample size makes generalisation challenging, so this study reflects only the built environment of the developing country of Malaysia.

This study classifies the characteristics of innovation creation and innovation adoption with respect to the innovation orientation of construction companies in Malaysia.

Purpose – The purpose of this chapter is to study the concept of infaq in Islam, investigate its practice in Malaysia, analyse its role in public universities (PUs), investigate the issues and constraints of infaq for financing of higher education in Malaysia and suggest recommendations for improvement.

Methodology/approach – This study used a qualitative methodology and was conducted to obtain information on the practice of infaq in financing tertiary-level education in Malaysia, to learn about the recommended practice of infaq in Islam, to analyse its implementation and to explore the constraints faced in the financing of higher education in Malaysia.

Findings – This study indicated that the practice of infaq helps to ease the burden of rising fees and the cost of living for university students.

Research limitations/implications – The study only focused on the role of infaq in financing higher education in Malaysia. The sample for this study involved four PUs in the Klang Valley.

Originality/value – This study provides new contributions to the field of education infaq in Malaysia.

Malaysia has shifted from a labor-intensive, agriculture-based economy since its independence in 1957 to a knowledge and innovation-based economy. Human capital development (HCD) is a key enabler for driving and sustaining Malaysia's socioeconomic growth. The education and training system is the main platform for HCD intervention. To sustain and achieve goals, long-term survival, competitive advantage, and sustainability, the workforce is optimized through comprehensive HCD interventions to provide the necessary knowledge, skills, and competencies needed to work effectively in a rapidly changing and complex environment. Numerous efforts have been made by the government to ensure that the education and training system has the capacity to enhance the quality and availability of intellectual and skilled human capital to support the transition toward knowledge-intensive activities, sustain economic growth, and compete in the global market. The country's development plans and policies as well as the economic development which lead toward a knowledge-based economy with a knowledge-based workforce have charted out clear transformation journeys for the development of the human capital ecosystem. This chapter presents an overview of the landscape of HCD in Malaysia. Relevant reports, plans, policies, and strategies to strengthen human capital through education and training is reviewed. Finally, a few issues and challenges that Malaysia experiences are discussed.

Malaysia's open registration system (ORS) scheme, which began in 1997, was established as part of prevention mechanism by the Ministry of Housing and Local Government to plug the leakage in the low-cost housing (LCH) allocation process. After two decades, ineligible persons still secure LCH to the detriment of the Malaysian low-income earners (LIEs) house-buyers/rentals. This paper explored the LCH computerised ORS for LIEs and proffered policy solutions to improve the scheme.

The data were collected via unexplored exploratory sequential mixed methods approach that engaged 25 well-informed participants and the ‘quantilised findings’, validated by the Malaysian LCH policymakers.

This paper found that there is weak compliance to computerised ORS, which is pronounced in states with relaxed eligibility clearance. Also, it was found that under-declaration of income evident in states where there is relaxed verification and lack of data sharing between states and with federal governments, among others, are the root cause of weak compliance to computerised ORS.

This paper is limited to unravelling the encumbrances in the low-cost housing computerised open registration system in Malaysia's major cities. Future research is needed to use relevant information to access the level of enforcement of the computerised open registration system across the states of Malaysia.

This paper recommended that LCH computerised ORS should be devoid of party favouritism, state government should establish functional LCH computerised ORS, and the state and federal governments, should embrace cooperative federalism. Also, applicants should be subjected to the Central Credit Reference Information System check, and culprits should be referred to the Malaysian Anti-Corruption Commission. This paper provides salutary lessons on how to improve the scheme with a view to achieving the Sustainable Development Goals regarding housing in 2030.

This paper demonstrates that the low-cost housing computerised open registration system in Malaysia is yet to be implemented across the states.