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Byline: Yew-Siang Poong, Uchenna Cyril Eze, Mohammad Talha This paper examines the acceptance of Business-to-Consumer (B2C) e-commerce in a developing country. The purpose of this paper is to develop a framework to explain B2C e-commerce adoption among Malaysian consumers based on Perceived Characteristics of Innovating (PCI) theory integrated with Trust. The findings indicate that perceived ease of use, result demonstrability, compatibility and relative advantage are strong predictors of consumers' intention to use e-commerce in Malaysia. Surprisingly, perceived trust has weaker impact on consumers' intention to use e-commerce in Malaysia compared to the other independent constructs. Based on the findings, we offer key research, practice and policy implications.

This study focuses on the determinants of taxpayer compliance behaviour with respect to corporate income tax reporting requirements in Malaysia. A researcher-administered questionnaire survey method for data collection was utilised. The findings of this study reveal that business age, tax liability and tax complexity consistently influence the likelihood of tax non-compliance behaviour in the areas of under-reporting income, over-claiming expenses and overall non-compliance. Nonetheless, the tax compliance costs have an insignificant relationship with the non-compliance behaviour of corporate taxpayers. The remaining factors examined are significant determinants in at least one type of non-compliance behaviour. [ABSTRACT FROM AUTHOR]

Green initiatives are fast becoming a catchphrase among societies and business entities as these entities strive to ensure more sustainable business operations and lifestyle. Research in green behaviors of consumers especially in Asia and Africa is only just emerging. The objective of this study, therefore, is to examine the factors that influence consumers’ green buying behavior. The conceptual framework and hypotheses development are grounded on related literature. We examined six independent variables (environmental attitude, pro-environmental behavior, values, eco-literacy, low price sensitivity and social influence) and the effects on consumer (green) buying behavior. The questionnaire was adapted from validated items from related prior works. The analysis was based on 227 valid responses from residents of a southern state in Malaysia. The findings reveal that four of the six hypotheses were supported. Managerial and research implications of the findings are discussed. [ABSTRACT FROM PUBLISHER]

Purpose – The purpose of this paper is to determine the factors (trust, formalization, knowledge technology, empowering leadership, effective reward systems and motivation) that influence knowledge sharing among the small and medium-sized enterprises (SMEs) in Malaysia, in order to meet the challenges of today's dynamic business environment.Design/methodology/approach – Systematic sampling was used to select 680 manufacturing sector participants from the SME Corporation Malaysia business directory to participate in the survey, out of which 250 valid responses were returned, yielding a response rate of 36.75 percent. Factor analysis and reliability analysis were conducted before testing the seven hypotheses formulated for this study using regression analysis.Findings – The results indicate that knowledge technology, motivation, effective reward systems, trust and empowering leadership explain up to 60.2 percent of the variance observed in attitude towards knowledge sharing. It was also found that attitude towards knowledge sharing influences intention to share knowledge with an R2 of 0.387.Research limitations/implications – The sample for this study is based on manufacturing sector SMEs only and it is suggested that future studies enlarge the scope to include the SMEs in the service sector.Practical implications – In order to encourage knowledge sharing within SMEs, firms need to ensure that both the technical (knowledge technology) and social (motivation, effective reward systems, trust and empowering leadership) elements are addressed. Hence, a socio-technical approach needs to be adopted to ensure the effectiveness of the knowledge management strategies formulated by SMEs.Originality/value – This study highlights the importance of six factors in encouraging knowledge sharing intentions in SMEs operating within the manufacturing sector and confirms that knowledge technology, which encompasses a range of information and communication technologies does play a pivotal role vis-à-vis ensuring that SMEs have favorable attitudes towards knowledge sharing for their sustained competitive advantage. [ABSTRACT FROM AUTHOR]

Purpose - The rapid changing internet environment has created a competitive business landscape, which provides opportunities and challenges for a variety of businesses. One of these opportunities includes conducting businesses online. Online transaction systems enable users to buy and make payment for products and services using the internet platform. The purpose of this paper is to examine the factors that may affect consumers'' intentions to repurchase products and services online. Design/methodology/approach - The research framework is grounded in extended technology acceptance model (TAM). The authors used survey questionnaire to collect 102 valid responses from participants in Malaysia who must have made, at least, one previous online purchase. The snowball approach was used to select the participants, to ensure that participants had previously purchased online. Findings - Data collected were analysed using regression model to determine the significance of the relationship between the dependent and independent variables. The emerging results provide significant evidence in support of the eight hypotheses proposed. Research limitations/implications - One of the limitations of this research is the relatively small sample size. Future research may use larger responses, as well as applying other relevant information system (IS) models/theories. Nonetheless, the paper provides a synthesis of extant literature relevant to the subject area, which is critical in addressing theoretical development in online-related purchase research. In addition, the empirical results corroborate some of the existing literature, as well as contribute to the advancement of the frontier of knowledge in the field. Practical implications - This paper provides useful information for managing online businesses, especially in developing key responses to consumers'' needs and in building critical capabilities to enhance competitive position in the online marketplace. Originality/value - This is one of the few studies on online repurchase intentions in Malaysia that uses data from Malaysian consumers as well as an extended IS model. The extension of the well-established TAM model by integrating additional variables provides researchers with a fuller model, and more theoretical options in developing frameworks, which are relevant to the specific context of the study - Malaysia. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to examine the factors that affect knowledge-sharing attitudes in Malaysia, with emphasis on a manufacturing firm and how this attitude influences their intention to share knowledge. Design/methodology/approach – This is a survey research conducted within a manufacturing firm. The questionnaire was developed by adapting items and concepts from prior works, and by developing a new variable, kiasuism. A census sampling method was used to select participants for this research. The data derive from a case analysis in a manufacturing company in Malaysia. The analysis was based on 141 valid responses. Findings – The findings indicate that collectivism, social network, social trust, shared goal, incentive systems, kiasuism and self-efficacy emerged significant except for individualism. A unique finding is that kiasuism emerged as proposed, which suggest that future works could focus more on this variable to highlight its impact in a firm's ability to share knowledge. Overall, the data support our framework and indicate that knowledge sharing among employees in Malaysia's private companies is gaining grounds. Research limitations/implications – The limitations of this research include the case study approach adopted, which does not allow the generalization of the results beyond that of the firm being studied. The implications emanating from this research is that the ability of a firm, especially electronic manufacturing firms, to harness internal resources and capabilities to enhance knowledge sharing among employees, would be critical for the firm to maintain a competitive position in the marketplace. Originality/value – This paper provides specific backgrounds of the key factors that could affect the effective implementation of knowledge-sharing initiatives in a firm, particularly those in the manufacturing sector. The findings suggest key implications for practice and research involved in knowledge-sharing activities in their firms and related initiatives. [ABSTRACT FROM AUTHOR]