Purpose – The study aims to examine the scope and extent of technological and management accounting innovation in Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the factors determining their adoption of technological and management accounting innovations. Design/methodology/approach – A questionnaire‐based study is conducted within a tightly defined industrial area in the Klang Valley, so permitting personal follow‐up of individual companies. Findings – The study confirms the dominance of financial accounting for the purposes of management control, with minimal adoption of innovative management accounting tools, even for large companies. Originality/value – The Akira model for management accounting development is applied in recognition that it will fit developing South East Asian countries better than western equivalents, because of relatively low levels of automation

This study is aimed to identify the acceptance of hibah by beneficiaries based on cases registered in Melaka. Using secondary data collected from the Melaka Syariah Court and Amanah Raya Berhad Melaka, a number of hibah cases were identified from 2013-2015 and highlighted for further discussion in the paper. Interviews, telephone and email correspondences were conducted to further understand the issues concerning hibah cases and their reasoning. The findings indicated that the highest number of registered on hibah cases was recorded in 2015, increasing from 2013. The data result shows that there are more than 20 cases recorded in Melaka except only 12 cases in 2013. Due to increasing number of cases regarding hibah, it shows that citizen of Melaka is still low in understanding the concept and implementation of hibah. Therefore, it is a need to have a standard guideline regarding hibah to avoid any dispute about this matter in the future. Besides that, the dissemination of knowledge about hibah should be done in order to increase the awareness about the acceptable procedure of hibah because it is considered as the best alternative of asset management and to avoid unclaimed Muslim asset.

Public sector organizations play an essential role in supporting the government's commitment to sustainable development. These organizations are expected to disclose more social and environmental information than private companies due to public contracts. Malaysian State Islamic Religious Councils (SIRCs) is one of the government agencies responsible for distributing and disseminating adequate and accurate information to various stakeholders, especially the public. These SIRCs frequently organize sustainability-related activities as part of their corporate social responsibility agenda and have a vast potential to contribute by disseminating sustainability-related information on their websites. However, the extent of sustainability website reporting by the SIRCs remained largely unaddressed. Drawing from the literature, this preliminary study proposes a website disclosure index for sustainability reporting by the SIRCs in Malaysia. A content analysis on three SIRCs websites representing three regions in Malaysia have been performed. A total of sixty-seven disclosure items were used as indicators during the website content analysis. Key findings indicate that more effort needs to be initiated by SIRCs in supporting a unified digital reporting that promotes accountability and transparency among government agencies. Nevertheless, the proposed website disclosure index may assist in formulating policies to encourage the use of SIRCs' websites to report sustainability information to the public. This study provides valuable input in supporting the government's aspiration to develop future strategies for achieving Sustainability Development Goals (SDGs) and adds to the limited literature on the website sustainability reporting by the public sector. Future research may use a larger sample of SIRCs to validate the disclosure index proposed in this study.

Cases of fraud involving public servants have become public attention since they are entrusted to serve the public and manage the public fund. Corruption incidence among public servants led to a trust deficit and tarnished the image of public sector agencies. Even though public sector agencies in Malaysia including the Malaysian Anti-corruption Commission (MACC) are transparent in disclosing details of offenders via their website to raise public awareness, cases involving fraud among public servants remained entrenched. At the national level, the National Anti-corruption Plan (NACP) 2019-2023 has been introduced in 2019 as part of the Malaysian government's effort to counter corruption since 63.3% of corruption complaints came from the public sector. In addition, Transparency International reported a Corruption Perception Index of 48 for Malaysia in 2021 and ranked 62 out of 180 countries. This indicates that the perceived level of corruption in Malaysia is still high with the government struggling to combat corruption within the public sector. In light of this predicament, this study compiles a profile of fraudsters among the public servants convicted under Malaysian law. This study adopted a qualitative stance using secondary data with a content analysis on real cases disclosed on the MACC website from the year 2019 to 2021. Findings revealed that most of the public servants' offenders are the enforcement officers with bribery cases involving as low as RM20. This study may act as an eye opener to the public on the amount and extend to the fraud committed by public sector employees. Apart from that, it may also assist authorities to plan strategies for mitigating the incidence of fraud among public servants.

Understanding accounting standard in crucial for those bestowed with responsibility to record and prepare the required accounts and financial statements. Whilst the accountability to prepare those accounts and financial statement lies on the management, this task is responsibled to the accounts department of the organization. The importance of recording and reporting is equally crucial to the public sector as well as the private sector if not more. As the government agencies entities are subject to the public scrunity even though their performance if not measured by increase in the net profit, however, the way they manage the public fund is of prime concern. The Malaysian public sector agencies is in the transition of changing from cash accounting to accrual accounting in their recording and reporting of their accounts. A preliminary study has been performed to postulate the understanding of the accounting officers of the new method. To achieve the objective of the study, a questionnaire was distributed to the account staffs of local government agencies within the state of Melaka. A total of 131 questionaires were gathered from 16 state government agencies. The findings shows mixed responses have been received from the different level of positions for the change of the method as well as their understanding over the accrual accounting method.