This study examines the association between board structure and corporate performance, where performance is defined as the value added (VA) efficiency of the firm's physical and intellectual resources rather than the more commonly used financial terms or profitability ratios. It is argued that the inclusion of intellectual elements into the measurement provides a long-term measurement of corporate performance. The VA efficiency of the firm's total resources is calculated using the Value Added Intellectual Coefficient (VAIC) methodology developed by an Austrian, Ante Pulic. The four board characteristics that are of interest in this study are board composition, directors' ownership, CEO duality and board size. Based on a randomly selected sample of 75 companies listed on Bursa Malaysia, it is found that board composition and board size have a positive impact on firm performance, while the effects of directors' ownership and CEO duality on the VA efficiency of firm's total resources are not established. The outcome of the study shows that the emphasis on the importance of outside directors on the board by The Malaysian Code on Corporate Governance and by the requirements of Bursa Malaysia is deemed pertinent to the long-term corporate performance.

The study is concerned with how to make learning effective given the change in the education environment due to digitisation and the escalation of open distance learning (ODL) brought about by the COVID-19 pandemic. Generation Z (Gen-Z) non-accounting students taking accounting courses face challenges and may be demotivated from having to learn subjects they are not inclined toward. These challenges are examined together with their level of motivation. This study provides insight into relevant learning tools incorporating new digital approaches in learning accounting subjects. Understanding Gen-Z learning style may provide input to formulating appropriate teaching delivery and changing teaching methods to suit current generation needs hence contributes towards sustainable and resilient education system to future generation learners. The study seeks to establish relationships between Gen-Z non-accounting students' reaction to challenges, and motivation to learn accounting courses, with ODL's perceived effectiveness. This quantitative study is based on a sample of 265 non-accounting students taking ODL accounting courses. The statistical analyses find that positive students' reaction to challenges faced during ODL leads to better perceived ODL effectiveness. Students' motivation level has no impact on the perceived ODL effectiveness. The digital tools used by students for ODL positively impacts the perceived ODL effectiveness.