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Global risk concerns spurred a debate regarding empowering an organization's risk management system. Risk assessment, management, and planning are vital for running a firm, but they are not universal. This research investigates how operational risk management is institutionalized in an organization and reveals best practices from a Malaysian government-linked enterprise (GLC). This phenomenological study interviewed 39 risk management officers, executives, and employees. Data are thematically analyzed. Burawoy's Social Theory uses a case study to integrate micro- and macro-organizational elements. The case company's risk management officers, executives, and employees are involved in seven processual factors, according to the analysis. Strong leadership and external consultants, setting up the apparatus and assigning the task to the person in charge, risk framework, risk diagnostic, monitor and measure, developing and nurturing risk management culture, and consistent risk management enforcement and monitoring could explain the institutionalization process of risk management in the organization. Global and local entities have institutionalized risk management. This phenomenological study helps comprehend the role of risk management institutionalization in corporate risk management. This study contributes to a practical implication such as to the GLC. It suggests that top management support and a standard risk framework are necessary for risk management homogeneity. Leaders and frameworks must address organizational processes and capabilities to ensure risk management consistency. This study contributes to the literature on risk management practices in developing nations. The paper concludes with limitations and research recommendations.

Businesses are becoming more conscious of operational risk management practices due to the COVID-19 pandemic. However, some firms practice risk management without fully comprehending how it might help them and their needs. As a result, companies that practice risk management without realizing it are being controlled by the discipline itself. The goal of this study is to look into the epistemic process of risk management practice in the workplace. This phenomenological study interviewed 39 risk management officers, executives, and employees. Data are thematically analyzed. This study discovered five epistemic processes of risk mapping using Foucault's governmentality paradigm. This phenomenological study, interestingly, revealed the black box of risk management practices, as well as the behavior of risk management officers, executives, and risk owners who preferred to monitor the compliance aspects of risk management practices rather than comprehend the capabilities of risk management that could be used within their strategic planning process. Unaware of this black box, organizational actors were blanketed by the organization's culture of fear, which created the impression that the authority was always watching every word said and every action taken. Practically, this study contributes an improved understanding of the real function of risk management that helps them justify the practice and reduce unnecessary fear. The paper concludes with limitations and research recommendations.

Recently, the market of E-Learning is soaring and is known as a new paradigm in modern education. E-Learning acts as a medium, consisting of several types of computers and electronic media that are communication tools as well as the Internet, which provides training and informative access on certain subjects. By using E-Learning students can attend online classes anywhere, regardless of time and place. Generally, E-Learning is more geared towards self-training and is ideal for individuals who work full-time but desire to further their studies. Thus, this study has been developed and integrated with factors leading towards the effectiveness of E-Learning as a tool in Teaching and Learning (T&L) approach. A quantitative approach was applied by using a self-administered distribution of questionnaire targeted at higher education students. Therefore, the outcomes of this research will help to provide insightful information to the current education system in Malaysia, particularly in crafting strategies to enhance the learning education for the country in general.

Presently, the Internet plays a vital role in the life of society. It has also changed the way people travel by providing cheaper, easier and more efficient prices. Recognizing the significant impact of travel applications on the tourism sector, researchers have focused on studies that determine the intention of tourists to use tourism applications. In addition, among the consumer behavior models used to study the tourism sector, is the Unified Acceptance and Use of Technology (UTAUT) model which is a common and new model today. Therefore, the existing study is expected to evaluate the intention of locals to use mobile travel applications based on the UTAUT model. Self-administered questionnaires were distributed to 390 millennials in Malaysia of which IBM SPSS 24 version was selected for data analysis. Studies show that the UTAUT variable is related to behavioral intentions. This study contributes to a new perspective on the use and choice of mobile applications, especially in the context of tourism. It also offers practical application implications for mobile app developers for mobile app feature design, most likely for travelers.

An accounting course today has become an essential syllabus for social sciences students, particularly, in business, management, and entrepreneurship. Since social sciences students are not purely accounting students, learning accounting is proven to be more challenging for them and innovations for the course, including the methods used in teaching the accounting course. This study aims to develop a Future Ready Accounting Course (FRAC) for non-accounting students by using simple augmented reality technology, embedded into the course’s teaching and learning method. This study examines the non-accounting students’ experiences of applying FRAC in their accounting courses. By using a mixed method approach, questionnaire surveys were conducted to examine the students’ experiences towards FRAC revolving three elements of the course, lecturers, and infrastructures or facilities. Since the lecturer teaching FRAC composed one member of the research team, a field observation also carried out to monitor the FRAC’s implementation. The results of the study reveal an evidence that an accounting course can indeed be taught in more innovative and attractive ways. In other words, accounting departments would do well to consider the novel contribution made by this study by adopting FRAC to replace the old-fashioned conventional accounting courses. It is noted that the non-accounting students employed in this study were able to feel a new experience in learning an accounting course with the adoption of FRAC. This significantly concludes that FRAC can successfully attract and help non-accounting students to excel in their accounting courses to fulfil the requirements of their degrees.

This paper investigates the possibility and feasibility of the Islamic banking industry in Malaysia to hire external Shariah audit (ESA) services in the audit fraternity as one of the Shariah governance mechanisms to strengthen Shariah compliance in the industry. Methodologically, the study employs a qualitative method by utilizing semi-structured interviews with nine (9) key industry players consists of few Shariah auditors, heads of Shariah audit, Shariah committee, and Chief of Shariah officer. Data gathered from the interviews have been transcribed and analyzed using Atlas.ti. The findings from the interview provide interesting mixed views in the sense that both parties have their justifications to support their arguments based on experience and observation. However, considering the current practices by the Islamic banking industry, it could be inferred that the Malaysian Islamic banking industry is not ready to exercise the ESA practices. The future study may consider other views from other relevant parties such as the regulator and external auditor to produce a more solid and robust result. Keywords: External Shariah Audit, Islamic Banks, Qualitative Method, Shariah Governance

Over the years, the introduction of e-learning technology as been familiar among academicians, students, and even non-academicians in higher education institutions. E-learning is one of the learning tools in the education sector that greatly influences education, which emerged as a newmodern education paradigm and has successfully evolved around the world. However, limited attention has been paid to research on e-learning relative to the factors influencing the effectiveness of e-learning tools in the teaching and learning process. Therefore, using a quantitative approach, this study aims to review the reliability and validity of the applied instrumentsin assessing the factors influencing the effectiveness of e-learning tools in the teaching and learning ofentrepreneurship students’courses through a pilot study. Data involving 150samples from the questionnaires were analyzed using IBM SPSS version 24, while evaluations from experts were employed to check for content and face validity and reliability as well asthe normality of data. Based on theresults, the normality of the data as well as the reliability of the measuring instruments in this study are proven. As such, the measuring instrumentsproposed in this study warrant further research.

Many countries including Malaysia are aiming for cashless society, in which represent the transition of business transaction from cash to electronic-based transactions Hence, the escalating trend of using electronic payment system can be observed especially during the COVID-19 crisis where consumers are transitioning to electronic commerce (e-commerce) as well as mobile commerce (m-commerce) business, however there are consumers who are not keen on e-wallet usage Thus, this research aims to investigate the barriers towards the adoption of E-Wallet payment system Based on Innovation Resistance Theory (IRT), the barriers refer to the factors of value barrier (VB), usage barrier (UB), risk barrier (RB) and perceived cost barrier (PCB) The results of the research were obtained from 248 respondents of fourth year students in the Faculty of Entrepreneurship and Business, University Malaysia Kelantan with the help of Krejcie and Morgan table sampling method and through the use of questionnaire Besides, Statistical Package of Social Sciences (SPSS) method and Spearman’s correlation analysis were also used to analyze the data from the questionnaire It was found that value barrier, usage barrier, risk barrier as well as perceived cost barrier have a significant relationship with the adoption of E-wallet payment system As the results highlighted the barricades that cease an individual from using e-wallet despite of its benefits, the policy maker can ponder the result to accelerate the adoption of e-wallet to a more desirable level in the nation © International Research Publication House

The objectives of this study are two-fold. Firstly, it aims to highlight key issues and challenges in complying to IPSAS 17 on Property, Plant and Equipment (PPE). Secondly, the paper offers possible recommendations for resolving the identified issues and challenges in ensuring better compliance to IPSAS 17. In achieving the objectives, focus group discussions have been conducted involving panels from various organizations. The major issues discovered are related to the recognition/derecognition, measurement at/after recognition and disclosure of PPE assets. In resolving the identified issues, improvement of policies, guidelines, standards, asset management system and human capital are recommended. The findings of the present study are useful to relevant authorities such as National Accountant Department, National Audit Department and government servants’ incharge of PPE in dealing with issues on recognizing, measuring and reporting of PPE items in accordance to IPSAS 17, toensure smooth transition to accrual accounting by the year 2015. Keywords: IPSAS 17, issues and challenges, accrual accounting, property, plant and equipment