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In recent years, computer‐aided software engineering tools (CASE) have emerged to provide automation support to the software development process. Such automation is a revolutionary progress which promises dramatic improvement in software quality and productivity. However, despite such promises, CASE tools have not proved to be effective in some organizations owing to the fact that far fewer efforts are expended by organizations on evaluation for selection and introduction of appropriate CASE tools. Proposes a conceptual model on CASE environment that is assembled from two distinct but related processes : “CASE selection” and “CASE adoption”. Further argues that CASE adoption process will be affected if an organization fails to select appropriate CASE tools. Therefore, the success of CASE adoption is very much dependent on the process of CASE selection. Moreover, there is also a possibility that even a suitable CASE tool may not contribute positively, if it is not adopted systematically. Thus, if the CASE adoption fails then a CASE environment would not function. Against this background, cites two case studies describing the experiences of two organizations that adopted a particular brand of front‐end CASE tool. One organization was successful in introducing the tool, and experienced considerable improvement in quality and productivity. Conversely, the same CASE tool failed to achieve its purpose in another organization. In the light of the model, further describes why and how CASE failed in one organization, and was considered successful in another. Finally, also highlights the lessons learned from their experiences.

The purpose of this paper is to discuss the visualizer interface that has been developed for the first phase of an automatic meaning extraction (AME) system.

AME system was developed to automatically extract concepts and their relations across texts from all domains of knowledge. One challenge for the developer is to create interface tools that help the users use the system. This paper describes a visualizer interface that can map the concepts and relations in the form of two‐dimensional graph or network.

Using this visualizer, users can maximize the use of AME system by allowing the visualization of the concepts' networks results. Users can search for a concept and view the relationships of the concept to other concepts. Those relationships can be traced back to the source sentences in the original documents through the “Show Text” function.

This visualizer is useful in solving the problem of visualizing the relationships between concepts across varied domains of knowledge. The extraction of relationships in the AME system is based upon a unique connector‐based relation extraction. It is particularly appropriate for target users such as the researcher, educators and learners. The visualizer implements the Java Universal Network/Graph Framework to provide a few functions that enable users to manipulate the concepts graph.

This study is being conducted in order to investigate the influence of technological factors on up‐stream model of Delone and McLean's IS success dimensions.

Using a survey method, data were gathered from 201 users from four electronic government (EG) agencies in Malaysia. The technological factors were represented by IS competency, IS facilities, IS integration, IS structure and user support. The IS success dimensions used in the study were systems quality, information quality, perceived usefulness, and user satisfaction.

The findings indicate that all the technological factors are significantly correlated with the four IS success dimensions. Further analyses also found that IS competency and IS facilities were the two highest predictors of IS success, followed by IS integration. The study concludes that the technological factors investigated were very important in ensuring the successful utilization and implementation of information systems in the EG agencies.

Future studies should consider other attributes besides the technological factors in order to look at success in a more meaningful way. Further research should also look into the empirical studies on net benefits of IS success as included in Seddon's and DeLone and McLean's models. Also, future studies should consider other sets of setting.

The findings should assist policy makers in formulating new policies on technical factors influencing systems implementation success. The study should also assist public managers to identify the key technological factors in ensuring systems effectiveness and success.

The study has incorporated the key technological factors as independent variables into DeLone and McLean's IS success model.

The purpose of this paper is to propose an approach that integrates three complementary perspectives, multi-agent systems, fuzzy logic and case-based reasoning. Unsatisfied customers, information overload and high uncertainty are the main challenges that are faced by today’s supply chains. In addition, a few existing agent-based approaches are tied to real-world supply chain functions like supplier selection. These approaches are static and do not adequately take the qualitative and quantitative factors into consideration. Therefore, an agent-based framework is needed to address these issues.

The proposed approach integrates three complementary perspectives, multi-agent systems, fuzzy logic and case-based reasoning, as a common framework. These perspectives were rarely used together as a common framework in previous studies. Furthermore, an exploratory case study in an office furniture company is undertaken to illustrate the value of the framework.

The proposed agent-based framework evaluates supply offers based on customers’ preferences, recommends alternative products in the case of stock-out and provides a collaborative environment among agents who represent different supply chain entities. The proposed fuzzy case-based reasoning (F-CBR) approach reduces the information overload by organizing them into the relevant cases that causes less overall search between cases. In addition, its fuzzy aspect addresses the high uncertainty of supply chains, especially when there are different customers’ orders with different preferences.

The present study does not include the functions of inventory management and negotiation between agents. Furthermore, only the case description and case retrieval phases of the case-based reasoning approach are investigated, and the remaining phases like case retaining, case reusing and case revising are not included in the scope of this paper.

This framework balances the interests of different supply chain structural elements where each of them is represented by a specific agent for better collaboration, decision-making and problem-solving in a multi-agent environment. In addition, the supplier selection and order gathering mechanisms are developed based on customers’ orders.

This paper aims to attempt to offer a viable alternative model of source of financing which is known as integrated cash waqf micro enterprises investment (ICWME-I) model for micro enterprises in Malaysia.

The literature on the issues of accessing to finance faced by micro enterprises and cash waqf are reviewed critically and used in the attempt of proposing an alternative model.

The paper has developed ICWME-I model as a source of financing for micro enterprises. This model is expected to provide financial services by using cash waqf fund and involved the participatory contract between non-profit organization and micro enterprises. In addition, with the proposed model, there will be no collateral requirement, interest rate and other stringent requirements which usually imposed by existing conventional financial institutions.

The paper is based on conceptual explorations of literature in the area of micro enterprises and cash waqf. This is a conceptual paper, so it did not use any empirical analysis.

The findings of this paper will provide micro enterprises with an alternative source of financing to start-up or expand their business by using cash waqf fund. The present study also has implications for government and policy makers. With the involvement of non-profit organization that is proposed in this model, it helps the government to reduce its expenses for the development of micro enterprises.

This paper offers an additional literature on cash waqf especially from the Malaysian context. Furthermore, this paper adds to the literature on waqf and cash waqf. The paper proposes a viable alternative model for micro enterprises as a source of financing by using cash waqf fund. This model incorporates Musharakah Mutanaqisah (diminishing partnership) as a financial arrangement between non-profit organization and micro enterprises.

The purpose of this paper is to examine the factors affecting profitability in Malaysian-listed companies. It has been argued that profitability is the main pillar for any company to survive in the long run. Although profitability is the primary goal of all business ventures, scant attention has been paid to the factors that affect profitability in developing countries. This study investigates the factors affecting profitability in Malaysian-listed companies.

This research is based on five independent variables that were empirically examined for their relationship with profitability. These variables are: firm size (as measured by total sales), working capital (WC), company efficiency (assets turnover ratio), liquidity (current ratio) and leverage (debt equity ratio and leverage ratio). Data of 120 companies listed on Bursa Malaysia covering the period from 2012 to 2014 were extracted from companies’ annual reports. Pooled ordinary least squares regression and fixed-effects were used to analyze the data.

The findings show a strong positive relationship between firm size (total sales), WC, company efficiency (assets turnover ratio) and profitability. The results also show a negative relationship between both debt equity ratio and leverage ratio and profitability. Liquidity (current ratio) has no significant relationship with profitability.

Due to the time limitation, the data includes only 120 companies listed in bursa Malaysia and covers the period from 2012 to 2014.

These results benefit internal users (such as mangers, shareholders and employees). They can realize the determinants of enhancing the profitability of their company after the depreciation of the Malaysian currency and therefore concentrate more on the factors that enhance their companies’ profitability. On the other side, other external users (such as investors, creditors, new established companies, tax authority) also may get advantages of these results. It is clear that those users concern about the profitability of companies and the determinants of their profitability after the currency’s depreciation.

This study differs than previous studies in many ways: first, it focuses on non-financial listed companies in Malaysia. Previous studies have concentrated on companies in the financial sector, such as banking and financial institutions or on industrial organizations. Second, this study analyzes the data in companies’ annual reports for a three-year period from 2012 to 2014. During this period, the economy in Malaysia was fluctuating due to currency depreciation. Third, the study used both return on equity and earnings per share as indicators of profitability. Fourth, the results of the study provide empirical evidence that large size firms with efficiently managed assets can improve operating income and ultimately enhance profitability. Last but not least, this study applies the resource-based theory and the trade-off theory.

This paper aims to explore the level of hibah knowledge among Muslims in Kedah and investigate its determinants, consisting of education level, education stream, religiosity, social influence and social media.

This study is quantitative in nature. Questionnaires were distributed to collect data from Muslims in Alor Setar, Kedah. In total, 195 questionnaires were collected and data were analyzed using descriptive analysis, correlation analysis and multiple regression analysis.

The study finds that Muslims in Alor Setar, Kedah have good knowledge of hibah. Further, education stream, religiosity, social influence and social media were identified as significant factors that influence their knowledge of hibah.

The first limitation is its narrow focus in surveying Muslims only in Alor Setar, Kedah. The second limitation is the limited number of determinants used in investigating hibah knowledge among Muslims and the techniques used in analyzing the data. Despite these limitations, the study’s findings provide invaluable insights into the factors influencing hibah knowledge among Muslims in Alor Setar, Kedah.

This study provides insights regarding the significant personal factors and environmental factors to increase Muslims’ knowledge of hibah. The link between the Islamic education stream and hibah knowledge provides a clear indication that Islamic education can curb the economic problems caused by the substantial amounts of frozen and unclaimed assets in Malaysia. A significant relationship between the environmental factors (social influence and social media) and hibah knowledge also implies that the government and private agencies related to Islamic estate planning and management may use these significant determinants as part of the marketing strategy to increase the usage of hibah as an alternative tool for estate planning.

This study contributes to a better understanding of Muslims’ knowledge about hibah. The government and related agencies in Islamic estate planning and management can now gain better insights into Muslims’ level of knowledge about hibah and the factors influencing their knowledge of hibah as an effective tool for Islamic estate planning and management. Hence, more effective strategies can be recommended to enhance the knowledge of Muslims on hibah. The findings of this study should be of value to the government in its effort to address the increasing number of frozen estates in Malaysia.

This study aims to explore the extrinsic and intrinsic motivational factors that affect accounting students’ acceptance behaviour towards the online component of blended learning (OCBL) in the context of COVID-19.

A sample of 354 accounting students from a Malaysian public university was selected. Confirmatory factor analysis, correlation and regression analysis and an independent sample t-test were used for data analysis.

The results showed that the predictor motivational variables in this study affected the acceptance behaviour of the participants except for perceived ease of use. Moreover, perceived value appeared to be the most influential factor. The results also indicated that postgraduates tend to accept the OCBL more than undergraduates.

As the study participants were from only one public Malaysian university, generalisability is limited. In addition, this study only focussed on accounting students who were already enrolled in blended learning courses. Future studies could expand the population by considering those who have not signed up for such courses. Nevertheless, this study offers many theoretical and practical implications.

This study contributes to the OCBL literature, especially in accounting education, which was affected by the COVID-19 pandemic. It also offers practical suggestions for educational institutions and technology system designers to expand on the usage of OCBL and improve users’ acceptance of it.

The first purpose of this paper is to investigate whether corporate governance mechanisms, in particular the characteristics of the board, audit committee and risk management committee, are associated with the level of disclosure in integrated reports of South African listed firms. The second purpose of this paper is to analyze how integrated reporting (IR) affects the sustainable development goals (SDGs).

This paper uses a mixed methods approach. First, a multiple regression analysis is used to estimate the impact of corporate governance mechanisms on IR practices of a sample of South African listed firms during the period between 2019 and 2021. Using the content analysis method to measure the level of IR, disclosures were measured using a disclosure index consisting of 60 information items developed from the IIRC framework and previous studies. Second, based on a database containing 33 articles in the Meditari Accountancy Research journal with a publication date from 2013 to 2021, a systematic review of the academic literature focusing on IR is conducted to analyze how IR influences SDGs.

The results indicate that board size, board independence and risk management committee independence have a positive effect on IR practices. However, board expertise, board activity, audit committee independence, audit committee size, audit committee expertise, audit committee meetings, risk management committee expertise, risk management committee meetings, risk management committee size and the auditor type are negatively related to IR practices. The results also indicate that IR has an important role in achieving SDGs by relying on integrated thinking that integrates sustainability into the enterprise’s strategy and helps the integration of capitals. In addition, sustainable business models create long-term values.

This study was limited to a sample size of 75 firms, which is country-specific; however, it sets the tone for future empirical research on the subject matter. This study provides an avenue for future research in the area of corporate governance and IR practices in other emerging countries, especially other African countries.

This study provides useful insights for managers and policymakers to better understand which corporate governance mechanisms can best encourage a company to improve IR practices.

To the best of the author’s knowledge, this study is, perhaps, the first to examine the effect of risk management committee characteristics on IR practices. This study provides new insight into the contribution of accounting research toward the achievement of SDGs.

The purpose of this study is to empirically examine the utility of information systems (IS) success models in mandatory e-government services, as opposed to the volitional ones that have been the focus of previous studies. The models include the technology acceptance model (TAM) (1989) and Seddon’s model (1997), which involve three (ease of use, usefulness and citizens satisfaction) and four variables (system quality, information quality, usefulness and citizen satisfaction).

The models were compared based on a survey conducted on 780 foundation year students of government universities in Saudi Arabia. The Saudi Government has launched a mandatory e-government service geared to assist high school graduates in the university academic admission process. The goodness-of-fit and parsimony of fit indices and the explanatory power were used to compare the two models.

The structural equation modeling techniques revealed that overall, the two models both exhibited reasonable fit with the collected data, whereas TAM showed the best fit to the sample data and yielded superior goodness-of-fit indices over Seddon’s model. In terms of explanatory power, Seddon’s model predicted 28% (R² = 0.28) of the variance explained for citizen satisfaction, whereas TAM predicted 21% (R² = 0.21). All the parsimony of fit indices favored TAM over Seddon’s model.

This study examined the validity of TAM and Seddon’s model, using citizen satisfaction as the dependent variable to compare them. TAM and Seddon’s model were modified to better fit the current research context of mandatory e-government services; thus, the findings may not hold for their original or other voluntary settings. In addition, the focus on a single survey for a certain time in a certain territory of mandatory e-government service may have limited the generalizability of the results to other mandatory contexts. Future research should make use of large, cross-sectional samples in different mandatory contexts to enhance result generalization.

This study’s findings can provide e-government practitioners with deeper perceptions of how to address citizen satisfaction with mandatory e-government services. The results exposed usefulness as the common and major construct, having the strongest influence on citizen satisfaction in both TAM and Seddon’s model; thus, maximizing the benefits of e-government services for citizens is crucial to their success. The causal relationship between information quality and citizen satisfaction was not supported. This supports the perspective that e-government services are currently evolving quickly, becoming more integrated and easier-to-use, generally requiring only a few clicks and less information.

This study has extended the assessment of the validity of IS success models to a mandatory IS usage setting. The comparison study of different IS success models is crucial as it acts as a guide for researchers to determine the trade-off between the models used to conduct research on a particular context. The study concludes that TAM is the most parsimonious and universal model for the study of user satisfaction in mandatory contexts. The findings will provide e-government practitioners with insights into IS success measures suited to enhance the effectiveness of newly and future mandated e-government services.