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This study investigates the effects of credit access and tax structures on the performance of Manufacturing SMEs in Malaysia.

This study uses the dynamic panel system generalized method of moments, controlling for firm-specific as well as macroeconomic effects

The paper finds that (1) debt funding is not conducive to SME performance; (2) access to non-bank credit sources and tax incentives support SME performance by lowering opportunity costs of riskier projects; (3) existing tax structures in Malaysia inhibit SME growth and encourage manipulation of accounts; and (4) investors in Malaysia prefer SMEs that are more conservative in their accounting and taxation practices.

Access to Malaysian SME data is restricted. Although robust methods are used, there is a chance that different conclusions may arise with a much larger sample.

The findings provide clear direction in the discussion and enactment of new policies that support SME growth especially in support of non-bank credit sources instead of revising tax policies. The paper also contributes by providing guidance to future SME studies that are inhibited by limited access to data.

SME-related studies on credit access and tax structures have often relied on traditional metrics (e.g. total amount of bank loans; tax expenses) to measure its impact on entrepreneurial/SME performance. Although relevant to the past, financial policies have evolved to embrace Industrial Revolution 4.0. This paper is a shift from the traditional by investigating the impact of new and innovative sources of funding such as incubators and crowdfunding. Also, since one cannot exist without the other, examining the joint impact of credit access and tax structures provides a more holistic view on policy-making, something prior studies have not addressed.

The purpose of this paper is to describe the development of an academic service learning course in a foreign university branch campus in Malaysia, and its outcomes in terms of student learning. Drawing on the transformative learning theory and case study research, it discusses three forms of learning that characterise the students’ experience, namely, instrumental, dialogic and self-reflective.

A case study of the Social Innovation Internship course at the Sarawak campus of Swinburne University of Technology was conducted. The case study draws on self-reported data gathered from the logbook entries of 60 students who enrolled in the course in 2015.

Thematic analysis of the data indicates that instrumental, dialogic and self-reflective learning are reflected in the students’ descriptions of learning about the community partners, the challenges in running a social enterprise, managing diversity and discovering the values and beliefs that shape one’s perceptions and identity.

The findings from the study add to the growing body of research on the impact of academic service learning on various stakeholders as well as on managing course activities in order to fulfil learning objectives. The case study confirms that service learning is an appropriate model for university-community engagement that generates mutually beneficial outcomes for the partners. In particular, it demonstrates how the service learning experience provides students with the opportunities to engage in instrumental, dialogic and self-reflective learning.