World Health Organization declared the coronavirus disease 2019 (Covid-19) outbreak, caused by severe acute respiratory syndrome coronavirus 2 to be a pandemic on March 12, 2020. In response to that, Malaysia has announced movement control order effective on March 18, 2020, leading to the near-total closures of education center. University closures impact not only students, lecturers, and families, but have far-reaching economic and societal consequences. In response to that, Universiti Teknologi MARA (UiTM) has introduced the use of online distance learning and open educational applications and platforms that lecturers can use to reach learners remotely and limit the disruption of education. Even though UiTM has already adopted the integrated face-to-face and online learning approach in the classroom since many years ago, however, the commencement of solely using online learning platform, in the absence of face-to-face meetings is challenging. In addition, it is also crucial to note that the previous study on the determinants of the intention and effective use of online distance learning is scarce. Thus, this study seeks to identify the significant relationship between the intention and the effective use of an ODL among the students. Findings from this study reveals that four out of five determinants (performance expectancy, effort expectancy, social influence, facilitating condition and intrinsic value) found to be significantly relationship with the behavioral intention of the students to use online distance learning. Behavioral intention also was found to be significant with use behavior. Although the intrinsic values (new determinants) has contributed to the theory, it is recommended that the same study will be carry out to the entire of education center, either public or private.   Keywords: Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Condition, Intrinsic Value, Behavior

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Small and medium-sized firms (SMEs) have a vital social and economic role because they make up roughly 97 percent of all active businesses in Malaysia. SMEs, which are at the core of every economic system, have a significant impact on sustainable growth. Unfortunately, many SMEs struggle for survival in the contemporary worldwide economic environment as a result of the pandemic COVID-19. SMEs are essential to the health of any economy because of their contributions to GDP and employment. Apart from pandemic, there are numerous more causes for the decline in business among SMEs. These include a lack of sufficient operating capital, ineffective management, and insufficient application of crucial business and management techniques. Since SMEs prioritize economic performance over social and environmental factors in order to remain competitive, sustainability is a big challenge. The use of Management Accounting Practices (MAPs) that can provide essential information to management is crucial to ensuring the business's effectiveness and efficiency. Management accounting is a part of accounting that provides economic and relevant financial information to managers and other internal users for them to make business-related decisions. Thus, management accounting information has an important part to play with respect to planning, monitoring, and controlling of the activities of SMEs. MAPs which comprise financial and non-financial information is one of the important management accounting information that should be utilized by the SMEs in order to enhance their sustainability. Consequently, the goal of this study is to outline the MAPs that SME's can use to improve their sustainability.

COVID-19 pandemic which have shaken the world in 2019 has changed people’s lives and the conduct of business. It has given a tremendous impact to the health sector as well as the business sector. In Malaysia, SMEs were most badly impacted by the pandemic, where more than 32,000 SMEs had to close their operations. Besides, COVID-19 also had dramatically slowed national growth to -6% by 2020. Thus, the objective of this study is to present a bibliometric analysis of publications from the Scopus database on the survival of SMEs to cope with the impact of economic crisis due to COVID-19. A bibliometric approach has been employed in this study to analyze the published studies on the survival of SMEs from 1998 to 2023. The journal articles are acquired from Scopus’ website. This study has collected and examined 201 relevant articles. This study has discovered the trend of publication from 1998 to 2023. Besides, this study illustrates that Sustainability Switzerland was the top journal with a total of 10 publications and South Africa was the highest producers of publications with 28 publications. Besides, the most cited articles are Naidoo V. (2010) with a total of 285 citations. Co-citation analysis of cited sources, co-occurrence of authors’ keywords and Network analysis of co-authorship countries were analyzed using VOSviewer. The study's findings could assist the policymakers in making suitable initiatives to improve SME’s sustainability in Malaysia. The research also gives insights for current and potential businesses on the available survival strategies to cope with economic crisis.