Proceedings of the 11th International Conference on Business, Accounting, Finance and Economics (BAFE 2023)

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30 articles
Proceedings Article

Peer-Review Statements

Yuen Onn Choong, Fanyu Chen, Keng Soon William Choo, Voon Hsien Lee, Chooi Yi Wei
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...
Proceedings Article

A Conceptual Study of Undergraduates’ Acceptance towards Hyflex Learning Approach

Che Siti Lazrina Md Lazim, Mohd Danial Afiq Khamar Tazilah, Nur Diyana Ismail, Zulnurhaini Zolkaply, Maisarah Syazwani Othman
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...
Proceedings Article

A Study on the Mahalanobis Universal Portfolio With and Without Transaction Cost for (2K+1)- Bandwidth Toeplitz Matrices

Chi-Hau Kor, Sheong-Wei Phoon, Wing-Son Loh
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...
Proceedings Article

An Analysis of Food Security in Malaysia: Does Fertility Rate Matters?

Tan Jin Jie, Khor Yun Chi, Tan Jia Lin, Toh Jing Wen, Vikniswari Vija Kumaran
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...
Proceedings Article

Challenges Faced by Accounting Professionals in Artificial Intelligence-Based Technology Environment and Determinants of Acceptance

Chun-T’ing Loh, Yen-Hong Ng, Ah-Suat Lee, Yoon-Mei Chin, Pik-Yin Foo
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...
Proceedings Article

Determinants of Turnover Intention amongst Academic Staff in Private Higher Education Institutions in Malaysia

Alexander Foo, Lai Meng Lee, Su Wan Gan
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...
Proceedings Article

Digitalisation in Healthcare: A Review of Present Developments in Malaysia

Hemaniswarri Dewi Dewadas, Jamie Anne James Michael, Ravindran Nadarajan, Norharyani Adrus, Siti Fazilah Abdul Shukor, Lai Ka Fei
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...
Proceedings Article

Does Facilitating Conditions Affect Medical Officer’s Intention to Pursue Postgraduate Medical Education? The role of Career motivation and Perceived Barriers

Isparan Shanthi, Ai Na Seow, Jing Jing Chang
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...
Proceedings Article

Embedding Virtual Reality in HRM Practices to Enhance Workforce Agility in the Manufacturing Industry

Siew Fong. Lai, Wan Leng Lim, Meow Yee Foo, Siew Ming Choo
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...
Proceedings Article

Evaluating Tertiary Learners’ Learning Preferences in Post-Pandemic Era

Surindar Kaur A/P Gurmukh Singh, Yeoh Hong Beng, Wei Chooi Yi, Malvin Kaur a/p Kunden Singh, A. Avene a/p Atputharaj
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...
Proceedings Article

Examining The Relationship Between Religiosity and Green Purchase Intention Among Consumers in Malaysia

Sobia Mannan, Choe Kum Lung, Tan Luen Peng
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...
Proceedings Article

Factors Affecting Retirement Planning Behaviour among Working Adults in the Private Sector: The Case of Pulau Pinang, Kuala Lumpur, and Johor

Heng Xu Chong, Whye Shing Chow, Divya Sri K. Vasu
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...
Proceedings Article

Gold Investment Risk Behaviour of Working Adults in Perak: An Exploratory Study

Tan Suang Sin, Arunagiri Shanmugam, Nagenthiri Mohan
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...
Proceedings Article

Halal Purchasing: A Qualitative In-depth Interview Towards Small and Medium Food Enterprises (SMFEs)

Nurulfaraiza Ariffin, Veera Pandiyan Kaliani Sundram, Mohd Hafiz Zulfakar
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...
Proceedings Article

Inflation, Interest Rate and Wage Trade-offs in Southeast Asia Countries

Chui-Ting Tang, Hui-Nee Au Yong, Mei-Ting Yap, Xin-Yi Chong
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...
Proceedings Article

Investigation On the Effect of Human Resource Practices Towards Organizational Citizenship Behaviour Among Gig Employees in Food Delivery Service: Sustainable Social Protection as The Moderator

S. P. R. Charles Ramendran, Kasthuri Deve, Ramesh Kumar Moona Haji Mohamed, Juan Manuel Amezcua Ogáyar, Vimala Kadiresan, Andrieu Jimena
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...
Proceedings Article

New Media Marketing, Customer Trust and Purchase Intention: An Empirical Study of Agricultural Products Online Stores in Hei Long Jiang Province, China

Song HongXia, Abdul Raheem Bin Mohamad Yusof
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...
Proceedings Article

Nexus Between Academic Self-Efficacy and Student Engagement: The Mediating Role of Academic Stress

Xue-Er Tan, Lee-Peng Ng, Lok-Sin Kuar
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...
Proceedings Article

Online Purchase Intentions for Fresh Agricultural Products in China

Chaolei Zhang, Siew-Phaik Loke
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....
Proceedings Article

Perceived Organisational Prestige and Employee Engagement: The Mediating Role of Psychological Capital

Britney Sue Fun Bong, Chi Hau Tan, Soo Ting T’ng
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...
Proceedings Article

Positivity at the Workplace: Organisational Citizenship Behaviour as a Mediator of the Transformational Leadership - Employee Turnover Dyad

Hong-Leong Teh, Shwu-Shing Ng, Yong-Hooi Lim, Tun-Pin Chong, Yen-San Yip, Ka-Fei Lai
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...
Proceedings Article

Preparing SMEs for E-Invoice Adoption: Assessing Technology Readiness and Its Segmentation

Annie Ng Cheng San, Wong Tai Seng, Choy Johnn Yee, Ong Hock Siong, Norhusnaida Che Hussain, Tan Min Khen
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...
Proceedings Article

Psychological Contract Violation and Voluntary Employee Turnover

Hong-Leong Teh, Shwu-Shing Ng, Yong-Hooi Lim, Tun-Pin Chong, Yen-San Yip, Ka-Fei Lai
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...
Proceedings Article

The Determinants of Climate Risk Disclosure in Malaysian Banking Sector: A Conceptual Framework

Cheah Chee Keong, Wong Kok Yaw, Nakesvari A/P Shanmugam, Tan Kock Lim, Ong Hock Siong, Kong Yin Mei, Devagi Erusan, Adam Arif Lee Aik Keang
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...
Proceedings Article

The Effects of Digital Transformation and Flexibility Among Tourism Small and Medium Enterprises Business Resilience in Malaysia

Hninn Pwint Phyu, Yuen Onn Choong, Ai Na Seow
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....
Proceedings Article

The Environmental, Social, and Governance (ESG) In Malaysia SME: A Case Study of Vitrox

Luen Peng Tan, Kum Lung Choe, Yin Kuan Ng, Ka Fei Lai, Hooi Ching Khor
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,...
Proceedings Article

The Influence of Psychological Contract on Psychological Wellbeing of Nurses in Malaysia: A Conceptual Paper

Aqsa Soomro, S. P. R. Charles Ramendran, Ramesh Kumar Moona Haji Mohamed
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...
Proceedings Article

The Innovation Capabilities Model in Higher Education Institutions: A Conceptual Framework

Zainal Abidin Nur Balqishanis, Mohd Azmi Nur Intan Liyana, Thiruchelvam Loshini, Ab Hamid Mohd Rashid, Othman Ainin Zakiah, Mustaffa Abd Hadi
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...
Proceedings Article

The Role of Attitude, Subjective Norms, Perceived Behavioral Control in Shaping Gen Z’s Behavioral Intentions Towards Gig Economy Participation

Ang Jing Huang, Cheaw Mei Teng, Ng Wan Ping, Abdelhak Senadjki
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,...
Proceedings Article

Unearthing the Nexus between ESG and Financial Performance: Does Company Size and Age Matter?

Farah Akhtar, Abdelhak Senadjki, Vikniswari Vija Kumaran
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,...