All of the articles in this proceedings volume have been presented at the 11th International Conference on Business, Accountancy, Finance and Economics on 25 October 2023 through virtual platform-Zoom. These articles have been peer reviewed by the members of the Scientific Committee and approved by the...

The hybrid-flexible (Hyflex) education approach has evolved in line with the transformation of the higher education landscape. This approach combines the elements of face-to-face and online learning. It is flexible for students to choose their participation in class whether attending physically, remotely...

Investing is crucial for wealth accumulation, safeguarding against inflation, and meeting financial objectives. Choosing effective strategies can significantly influence outcomes. Central to this is the Mahalanobis universal portfolio (MUP), characterised by its tendency to yield positive returns over...

Throughout history, human societies have strived to ensure that every individual has access to sufficient food, promoting an active and healthy life. Having access to enough food persists as a pressing issue at the intersection of nature, society, and technology although there is a significant worldwide...

Artificial intelligence (AI) refers to the ability of machines to perform tasks on behalf of humans, while learning over time. With digital technologies, repetitive and routine accounting tasks can be performed with the assistance of AI-based technology. This provides accounting professionals with more...

The objective of this study is to explore the potential mediating role of job satisfaction in the connection between workplace stress and turnover intention among academic staff in private higher education institutions in Malaysia. High turnover intention amongst academic staff has caused many negative...

The demand for more healthcare services is increasing due to various challenges faced by healthcare systems, including demographics and multi-morbidities. The current solutions to these problems involve leveraging technologies resourcefully, aligning them with integrated work processes, and employing...

The low enrolment rate of medical officers in postgraduate programs is a pressing concern for the healthcare system. Undeniably, career motivation (CM) emerges as a pivotal element influencing medical officers’ postgraduate study intention. However, it is bundled with challenges and uncertainties in...

As of 2022, Malaysia’s National Business Digital Adoption Index (BDAI) reported an overall average rating of 2.1 out of 5, signifying progressive digital transformation among businesses. Within this background, the manufacturing industry achieved a BDAI score of 2.26, indicating a quicker rate of embracing...

The rapid expansion of new online teaching and learning technologies has led to a change in the learning and teaching process of tertiary learners particularly during Covid-19 pandemic. With this paradigm shift, tertiary learners’ learning preferences are to be re-evaluated in this research. The research...

Green purchase intention is an important phenomenon that has gained global attention. The relationship between religiosity and green purchase intention is revealed through a review of recent studies. The current study examined the relationship between religiosity and green purchase intention via a holistic...

Nowadays, the topic of private sector workers’ retirement has drawn a lot of attention on a global scale. This study will examine the relationship between retirement planning behaviour and variables including family education, financial literacy, and goal clarity in the context of working adults in the...

Despite being considered a safe haven against inflation, gold investment does not generate regular income, such as dividends or interest. Being heavily reliant on capital gains, gold investment can be considered a risky investment. Yet, the demand for physical gold remains robust among Malaysians. There...

The sourcing of raw materials poses a consistent obstacle for the majority of small and medium-sized food enterprises, primarily due to their inability to make purchases in large quantities compared to larger organizations. It encompasses a set of principles and guidelines designed to ensure the integrity...

This paper focused on the factors that give impacts to the inflation in Southeast Asia countries, including Brunei, Cambodia, Indonesia, Loas, Malaysia, Myanmar, the Philippines, Singapore, Thailand, and Vietnam. This paper has analysed the relationship between inflation and factors that influence inflation...

The gig economy has boomed all across the world, with zero boundaries. Malaysia is one of those countries that has welcomed this form of economy. To be efficient in the gig economy, gig employees are the source of power to activate and sustain Malaysian businesses. Gig employees have played an important...

In the rapidly evolving digital age, where new media marketing redefines business strategies, this study situates itself in Heilongjiang Province, China, investigating the symbiotic relationship between technology acceptance, customer trust, and purchasing intentions of agricultural products in an online...

The key purpose of this study was to reveal the mediating mechanism that is potentially established by academic stress on the path between academic self-efficacy and student engagement. Four hundred paper-based self-administered questionnaires were disseminated to undergraduate students at a private...

This paper integrates two perspectives: behavioural (self-identity and long-term orientation) and social approach (deontology and collectivism) to examine the purchase intention of fresh agricultural products. A strong sense of self-identify and long-term orientation is expected to affect purchase intention....

In a constantly evolving professional landscape, academic institutions face the looming threat of ‘The Great Resignation’. This threat presents a pressing concern where it leads to disengagement among employees. Subsequently, recognizing the pivotal role of academics in higher-level education, the study...

Employee turnover is a costly affair, as it can cost up to five times more to hire a new employee than to maintain a current one. Although previous studies highlight transformational leadership as a means to reduce employee turnover, there are insufficient studies that examine the mediating effect of...

To propel the Malaysia’s tax system, the authority is now gearing up for a tax reform to gradually implement the electronic invoicing (E-invoice) effective from June 2024. To guarantee its success, it is significant to ensure the employees in SME, must be ready for E-invoice adoption. Present study provides...

A psychological contract is an unwritten agreement between the employer and employee that outlines the expectations and obligations of the other. A gross violation of this psychological contract has dire consequences, namely voluntarily employee turnover. There are a lack of studies that examine the...

Climate change poses substantial physical and transitional risks to Malaysian banks through impacts on their customers and loan portfolios. Despite BNM guidance encouraging climate risk management and disclosure, reporting remains limited. This study develops a conceptual framework grounded in stakeholder...

In Malaysia, Small and Medium-sized Enterprises (SMEs) significantly contribute to the country’s economy and employment sector. They make up a large majority of the business establishments. However, SMEs face various uncertainties, like disasters and crises, which can jeopardise their survival and operations....

Despite the Malaysian government’s effort in educating businesses on the importance of ESG, there is still a lack of awareness among businesses regarding the vitality of ESG. A recent survey conducted by Alliance Bank reveals that 86% of the surveyed SMEs had no idea what ESG exactly was. Furthermore,...

This conceptual paper delves into the intricate relationship between psychological contracts and the psychological wellbeing of nurses. The modern healthcare environment places significant demands on nurses, contributing to elevated stress levels and mental health concerns. Within this context, the concept...

Education 4.0 signifies the progression where Higher Education Institutions (HEIs) adopt innovative education for enhanced learning. HEIs, as learning entities are crucial for a nation’s success driving innovation. This article introduces factors boosting HEIs’ innovation capabilities, shaped by Total...

Although Malaysian gig economy has been developing rapidly in recent years with the continuous influx of Gen Z, there is little research on the factors that influence their willingness to join the Malaysian gig economy. Therefore, this study seeks to determine the influences of the independent variables,...

Regardless of how embracing eco-friendly practices provides firms with a competitive edge, the associated financial strain remains a prominent concern. This research aims to explore the effect of ESG scores on the financial performance of small and medium enterprises (SMEs). To unravel these relationships,...