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The purpose of this paper is to examine the effect of religiosity on Muslim consumer behaviour and on purchasing decision.

Survey comprised a sample of 232 Muslims from the middle‐ and upper‐income groups who work in Shah Alam and Bangi in the Selangor state of Malaysia.

The findings indicate that religious Muslims in Shah Alam and Bangi area consider Islam as their source of reference and they spend moderately, as commanded by Allah in the Quran. This study confirms that religiosity acts as a full mediating role in the relationship between relative and contextual variables, and purchase behaviour of Muslim consumers.

The paper's interesting findings serve to remind entrepreneurs that they cannot neglect the element of religion in their marketing activities, particularly in the development of products.

Applying three psychological theories, this study aims to attempt to investigate the role of consumer psychology, specifically the factors of trust in vaccination, threat severity, fear, anxiety, risk and hygiene, and safety, on intention to resume hotel consumption. The authors also tested the mediation effect of anxiety among psychological constructs: perceived threat, fear and risk with the intention to resume hotel consumption.

Using purposive sampling, data were collected from 470 respondents from four cities in Malaysia and analysed by applying analysis of moment structures (AMOS) structural equation model technique. The respondents for this study were frequent travellers meaning the leisure tourists who at least travel twice a year or travel when getting the occasion to explore new things. In this study, an online survey was employed to ensure easy accessibility and to enhance the number of replies.

The results of this study confirmed that perceived severity, risk and fear influence travellers' anxiety. This study further confirms that trust in vaccination and hygiene & safety provided by the hotelier reduces anxiety levels. Anxiety is found one of the most important predictors of intention to resume hotel consumption, which further mediates the relationship between other psychological variables: perceived severity, risk, fear and intention to resume hotel consumption. Anxiety mediates the relationship between perceived severity, fear and intention to resume hotel consumption and partially mediates the association between risk and intention to resume hotel consumption.

This study examined three psychological theories and extended them by including the trust in vaccination and the hygiene and safety constructs. Anxiety was investigated as a mediator.

This study aims to investigate the extent of influence of learning factors on tacit knowledge sharing among the public sector accountants.

A model comprising six learning factors and their conjectured relationships with tacit knowledge sharing was derived from literature review. A self-administered questionnaire was developed and used to collect data from 203 accountants employed by the Accountant-General's Department (AGD) in Malaysia. Factor analysis was employed to confirm the model's validity, after which the hypotheses formulated were tested using multiple regression analysis.

Learning factors such as training and learning opportunities have strong impact on tacit knowledge sharing, while feedback on performance evaluation, and information and communications technology (ICT) know-how and skills have moderate impact. Job rotation does not show any significant impact on tacit knowledge sharing.

This paper contributes to the development of a replicable model for assessing the extent of influence of learning factors on tacit knowledge sharing, particularly in a public sector organization which has an agenda to adopt KM. However, generalizability could be an issue since this research was conducted on one public organization only. Further, the analysis was based solely on accountants' views.

As a knowledge node of public sector accounting knowledge and practice, the results suggest that the AGD should focus on the significant learning factors in order to leverage its accountants' tacit knowledge. This could facilitate the initial efforts of the AGD's KM implementation in terms of maintaining and growing its knowledge assets for better organizational performance.

This study filled the gap in mainstream literature by providing information on KM implementation in a public sector accounting organization.

This study evaluated the determinants of augmented reality (AR) adoption in Malaysia's travel and tour operator sectors through an integrated technology-organization-environmental (TOE) and diffusion of innovation (DOI) model.

The TOE and DOI were considered the primary theoretical models but are combined and extended by including few additional variables. Data were collected from 220 respondents of travel and tour operating businesses in Malaysia and analyzed by applying PLS structural equation model technique.

The empirical results established that perceived cost, relative advantages, complexity and compatibility, observability, competitor pressure, value alignment, customer pressure, and trialability are positively connected with the behavioral intention except for external support. The results reveal that value alignment partially mediates the association between relative advantages and behavioral intention, complexity and behavioral intention, compatibility and behavioral intention, perceived cost and behavioral intention except in between trialability and observability.

This research is unique as the value alignment construct is included in the model, and thus it fulfills the literature gap by adding the mediation construct. This study contributes to enhancing AR's understanding of the Malaysian travel and tour operator industry through the lenses of owners or managers. It offers an integrated model that combines the TOE and DOI models, rare in this sector, and can be replicated or extended with validated scales.

The academic achievement of Malaysian students being non‐English proficient have long been a major national education concern in Malaysian in the last decade. This among other factors culminated in the recent change in the Malaysian national education policy on English as a medium of instruction for mathematics and science with immediate implementation at primary school level. The global concern is also affecting accounting education. The Education Committee of the International Federation of Accountants (IFAC) has been one of the few active internaional players on global accounting education. The assessment of professional competencies based on the whole range of knowledge, skills and professional values, is a determinant factor affecting accounting education. Communication, intellectual and interpersonal skills form part of the elements of accounting education and experience as per IFAC ED9. Proficiency in English, measured by students’s ability to effectively communicate to a certain extent, may have an influence on their ability to master the courses or programmes where English is the medium of instruction. The purpose of this preliminary study is to examine the academic performance of limited‐English‐proficient Universiti Teknologi MARA (UiTM)’s Bachelor of Accountancy (Hons) students (being non native speakers of English Language). A sample from archives on grades obtained was analyzed, employing historical data analysis (data mining technique). The findings of this study suggested that the relationship between English proficiency and accounting students’ academic performance existed in the case of limited‐English‐proficient students.

The purpose of this paper is to discuss how personal values and internal motivation interact to influence entrepreneurial orientations. Personal values and internal motivation are among personal characteristics that have an impact on entrepreneurial orientation. However, these two personal variables are studied in isolation; therefore, how these two interact to influence entrepreneurial orientation is not yet fully understood.

This study comprised a sample of Malay-owned small and medium enterprises (SMEs) located in the Klang Valley in Malaysia. A cross-sectional research design was used to examine the relationships between personal values, self-efficacy motivation and entrepreneurial orientation among small-scale Malay SMEs. To focus on SMEs, lists were sought from the Majlis Amanah Rakyat (MARA). Malay was chosen for this study because Malaysia has a majority of the Malay population compared to other races. Data were gathered based on mailed and personally administered questionnaires.

The findings indicate that self-efficacy of Malay SMEs in the Shah Alam area acted as a mediator in the relationship between personal values and entrepreneurial orientation. Malay SMEs were found to have high self-efficacy and entrepreneurial orientation.

An important implication of this research is that the interesting findings provide some insight to management consultants for focusing on improving the self-efficacy of Malay SMEs, in their training, as this would improve their entrepreneurial orientations.

The findings are original and unique and are based on established theories from the literature on Malay-based SMEs in Malaysia. The results are based on a sample of Malay-owned SMEs in the Klang Valley in Malaysia. The research findings are useful to academics and policymakers interested in fostering SMEs in Malaysia.

The goal of this paper is to examine the development and prospects of internet banking in Bangladesh, which found that lack of infrastructure is the major issues for internet banking.

An overview of newspaper reports, journal articles, workshops and presentations at the conference.

Bangladesh banks are still reluctant to use full internet base banking activities. Compared to private and foreign banks, nationalised commercial banks are far behind implementing internet banking system in banking transactions. Nationalised commercial banks provide ATM services with very few branches and also the computerised branches are very small except the foreign commercial banking.

This paper outlines the key internet banking trends and events in Bangladesh. Further, the research focuses on the issues that are related to internet banking and provides strategy and directions for the development of internet banking in Bangladesh.

This paper sets out to examine the factors influencing internet‐based e‐commerce in the electronic manufacturing companies in Malaysia.

The sample data are derived from a questionnaire survey of 194 companies selected from the Federation of Malaysian Manufacturer lists to investigate the study hypotheses. Roger's five innovation diffusion characteristics were considered as factors that affect EC adoption and security/confidentiality was taken as an additional factor for this study.

The multiple regression analysis results indicate that relative advantage, compatibility, complexity, observability and security appear significant. Relative advantage and compatibility have positive and significant influence on EC adoption whereas complexity and security have negative effects. This study also revealed a non‐significant relationship between trialability and e‐commerce adoption.

The results are limited within the sample of electronic manufacturing companies in Malaysia, so the results cannot be generalized.

This study provides a greater understanding of managers' perception of e‐commerce adoption in their manufacturing companies. Those interested in promoting their business online may find these results helpful in guiding their efforts.

The purpose of this study is to examine the factors that affect managers’ ethical decision-making in export-oriented readymade garments in Bangladesh.

This is an empirical study based on the quantitative approach undertaking a cross-sectional survey method where a convenience sampling technique was applied. The analysis was done using partial least square structural equation model applying Smart-PLS version 3.0.

This study confirmed that all the components of cognitive appraisal processes, including perceived severity, perceived vulnerability, response efficacy and self-efficacy, have a significant influence on attitude. Attitude, in turn, mediates the relationship between these variables and the behavioural intention of ethical practice, except for perceived vulnerability. Besides, moral obligation is found to mediate the relationship between attitude, self-efficacy and the behavioural intention of ethical decision-making. The study also found that ethical climate and subjective norms have a direct influence on behavioural intention. Furthermore, behavioural intention, ethical climate and self-efficacy are positively related to actual decision-making behaviour. However, this study did not find any direct effect of subjective norms on moral obligation.

The organization should include an emphasis on building ethical culture and setting an ethical code of conduct within the organization to sustain ethical practice within employees. However, the practitioner should work on enhancing self-efficacy to curb unethical practices by individuals.

This research contributes to the management of garments manufacturers by a practical and theoretical understanding of what influences the ethical behavioural decision-making process. Valuable guidelines are provided on the ethical decision-making process in the garments manufacturing companies for future researchers.

While many companies begin to promote ethically produced products, much remains to be known about consumers' buying intention toward these products. This paper attempts to integrate the theory of planned behavior and the Hunt–Vitell theory of marketing ethics to explore the buying intention toward ethically produced food products in a developing economy.

Data were collected through a questionnaire survey in Bangladesh. Structural equation modeling technique was used to test the research model.

Research findings showed that deontological evaluation and teleological evaluation have significantly positive effects on perceived behavioral control and subjective norm. Perceived behavioral control, subjective norm, attitude, hedonic and utilitarian value have significantly positive effects on buying intention toward ethically produced foods.

The results are practically and theoretically meaningful because the integrated model holds well explanatory power to predict consumers' intention toward buying ethical foods and thereby understand consumers' ethical decision-makings.