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This paper identifies factors that significantly influence the acceptance of employees from the Islamic Financial Institution of Social Finance Instruments (SFIs) as tools to provide affordable financing to B40 and micro-enterprises. Design/ Methodology/ Approach: A well-structured survey questionnaire, distributed to 197 IFI employees working in institutions that are located in Selangor and listed by the Central Bank of Malaysia. Research finding: Overall, the findings showed that awareness and knowledge have strong and significant relationships with acceptance, whereas, for demographic factors, only education level and monthly income have a significant relationship with the level of acceptance of SFIs among IFI employees. Theoretical contribution/ Originality: The results revealed that the acceptance level of SFIs among IFI employees has a significant and robust relationship with the level of knowledge that employees possess. This is consistent with the Theory of Planned Behaviour, where individuals' actions depend on their belief about a particular situation when making decisions on behalf of the institution in which they are employed. Therefore, before any IFI implements the SFI concept, they should be proactive in increasing the level of acceptance by taking the steps needed to equip employees with adequate knowledge to ensure that the objectives of SFIs can be achieved. Practitioner/ Policy implication: In the context of this study, awareness and knowledge among the employees of IFIs must be created in advance for any new concept to be readily accepted before the products been introduced to the public. Research limitation/ Implication: Due to the low response rate, future studies could include all IFIs throughout Malaysia along with other SFIs-related individuals such as investors and educators.

This study aims to investigate and identify the main factors that influence the acceptance of the Home-Based Accounting Services (HBAS) concept from the perspective of postgraduate students. A well-structured survey questionnaire was distributed to all postgraduate students from the Faculty of Accountancy, University Teknologi MARA (UiTM) between 1 November 2018 and 30 November 2018. The research findings revealed that factors that influence the acceptance of HBAS, the ability of HBAS to provide comprehensive reporting on performance, and increasing the efficiency of owner-clients to manage accounting information were ranked as top priorities. The respondents also expect that HBAS could save time required for their involvement, from the recording to the reporting stages. Additionally, the owner client‘s convenience at the location while the HBAS team operates on-site and the securing of documents that must not be taken out from the site are other contributing factors. This paper contributes to the existing literature and broadens the provision of accounting services to Small and Medium Enterprises (SMEs), also known as Micro-Entrepreneurs. The concept of HBAS could encourage Micro-Entrepreneurs to be more proactive, and issues related to the low percentage of SME business enterprises that keep proper accounting records could be reduced. HBAS is a new concept that aims to assist Micro-Entrepreneurs to keep proper accounting records. Consequently, this could help improve their financial position, as they would be able to review their business‘s financial statements regularly.