Advances in Social Sciences Research Journal

A Bibliometric Analysis of Mental Exhaustion Research among University Students: Mapping the Landscape

Wed, 11 Sep 2024 00:00:00 +0100

The prevalence of mental exhaustion among university students is an escalating problem that severely affects their academic performance and overall well-being. This study uses bibliometric analysis to map the research landscape on mental exhaustion among university students. Using the Scopus database for the period 2004-2023, this study examined publication trends, identified prominent authors and research clusters, assessed citation patterns and analysed co-occurring keywords. The Scopus database was selected due to its comprehensive coverage of scientific texts from different fields. The results show that the number of publications on mental exhaustion among university students has increased significantly over the past two decades. This increase reflects the growing recognition of the impact of this issue on students' well-being and academic success. In addition, the analysis has identified prominent clusters of research focusing on specific areas such as contributing factors, coping mechanisms and the effectiveness of interventions to reduce psychological exhaustion. This bibliometric analysis provides a comprehensive overview of the research landscape on mental exhaustion in university students. The findings provide valuable perspectives for researchers, educators and policy makers seeking to understand and address this important issue. The study highlights the growing interest that will enable future research to develop effective techniques to promote mental wellbeing.

Navigating the Intersection of Corporate Governance and Corporate Tax Planning: A Scoping Review

Wed, 11 Sep 2024 00:00:00 +0100

The scoping review analyses the convergence of corporate governance and corporate tax planning. The aim of this review is to identify the publication trends, key issues and areas of limited understanding in the current academic literature. Corporate governance structures balance the interests of shareholders, management and other stakeholders. Tax planning, on the other hand, involves strategies aimed at reducing an organisation's tax liability while ensuring compliance. Recent studies point to a intricate relationship between these two areas. The extent and form of tax planning activities can be influenced by corporate governance mechanisms, including ownership structure and board composition. Strong, independent boards may be more inclined to favour tax strategies that are consistent with long-term value creation rather than resorting to aggressive tax planning strategies. Hence, the objective of this review relevant academic articles, focusing on research that examines the relationship between corporate governance characteristics and corporate tax planning. This will provide a basis for future research that can further investigate this important relationship. Overall, this scoping review aims to provide a comprehensive overview of the current state of knowledge on the influence of corporate governance on companies' tax planning practises. This information can provide valuable insights to policymakers, regulators and business leaders in their efforts to create a fair and open tax environment.

Malaysian Alpha Alchemy: Crafting Education for Tomorrow’s Leaders

Wed, 11 Sep 2024 00:00:00 +0100

Generation Alpha, the term for children born in 2010 and beyond, are digital natives with exceptional skills in digital technologies. Their upbringing in interactive environments has shaped their preferences, with early and extensive use of smartphones, tablets, and smart devices. These tools enable quick and efficient access to information, leading them towards online learning and digital approaches. In contrast, with their 'talk-and-chalk' approach, traditional education methods are unengaging and outdated to these tech-savvy students. The conventional approach does not align well with Generation Alpha's interactive and digital experiences. This misalignment underscores the urgent and immediate need to rethink and redesign educational strategies to better suit their unique learning styles and preferences. This study proposes an idealistic education approach explicitly tailored for Generation Alpha, acknowledging their unique learning styles and preferences. Recognising them as the most tech-savvy and digitally empowered generation in history, developing educational methods that leverage their strengths and cater to their needs is beneficial and essential. With its integration of digital tools and interactive learning environments, this approach can significantly enhance the educational experience, making it more engaging and practical and offering hope for the future of education.

Environmental Management Accounting: A Tool for Better Management Practice

Che Ku Hisam Che Ku Kassim, Avylin Roziana Mohd Ariffin, Siti Nasuha Muhmad — Wed, 11 Sep 2024 00:00:00 +0100

Over the years, there has been a growing emphasis among organisations on the need to address environmental issues and develop management practices and tools that are useful in improving environmental performance of the organisations. The deficiency of conventional accounting practices has spurred the infusion of environmental management accounting (EMA) and its adoption has been promoted at international, national and local government levels. The main purpose of this paper is to provide a general discussion on pertinent characteristics of EMA including its supporting tools to enhance its applicability and potential benefits that could be derived from its adoption. The discussion adds to the existing literature and provides a platform for future research intending to examine the extent of EMA development in an organisation.

Digitalization and Digital Capabilities in Business Performance: A Bibliometric Analysis

Azuraidah Taib, Noor Emilina Mohamed Nasir, Yunita Awang — Wed, 11 Sep 2024 00:00:00 +0100

This study aims to identify and analyze academic literature on the topic of digitalization and digital capabilities in business performance. For this purpose, a bibliometric analysis is performed to identify the main topics, authors, sources, most cited articles and nations in the literature. Based on search results for keywords related to business, management, and accounting, a total of 271 documents were found with a total of 6315 citations. The bibliometric analysis shows the progress of the scientific literature on the topic of the study and highlights the topics used by most authors that could be studied by future researchers. However, the study is subject to limitations as certain articles may not be identified due to the specifics of various subtopics and sub-topics within the research

Examining the Nexus Between Internships and Employability: A Bibliometric Perspective

Wed, 11 Sep 2024 00:00:00 +0100

Internship is one of the beneficial platforms for students’ engagement in the real-working experience. The internship allows the interns to explore the potential job tasks expected in their field of interest. Interns can develop their employability or job-readiness skills namely communication, teamwork and critical thinking. From the employers’ perspective, the internship provides the potential cost saving in the workflow, particularly when assistance from temporary staff is needed, gives access to a new talent pool and facilitates the recruitment of prospective full-time employees. The employability of fresh graduates promotes industrial growth, sustainability, and economic development of the country. Internships may influence employability as students’ employability skills are enhanced through internships. For a better understanding of this issue, the current study examines the evolution of research publications on the nexus between internship and employability. Using bibliometric analysis of data from the Scopus database for a period from 1975 to 2024, this study explores the trends in research publications to determine document type, subject area, publication categories by authors and countries, citation metrics and keywords. A total of 246 pertinent documents were reviewed on 14 July 2024, and the data was evaluated using Microsoft Excel, VOSviewer, and Harzing's Publish or Perish. This study provides some insights into the trends and future development of the influence of internships on employability topics in the academic literature of Business, Management, and Accounting; Economic, Econometrics and Finance and Social Sciences. The findings of the study may also be beneficial to the university management for curriculum-related purposes, and to the employers for future recruitment planning.

Forensic Accounting: Exploration of Trends and Theme via Bibliometric Analysis

Wed, 11 Sep 2024 00:00:00 +0100

In today’s technologically advanced era, the demand for forensic accounting has significantly increased, highlighting the growing severity of accounting fraud issues. Forensic accounting has emerged as a crucial field in the detection and prevention of financial fraud, tax evasion, and other financial crimes. This study aims to contribute to the ongoing discourse by uncovering publication trends, identifying prevalent keywords, shedding light on the geographical concentration, and suggesting the future direction of research on forensic accounting. The study is based on a bibliometric analysis of 297 articles from the Scopus database using the TITLE-ABS-KEY approach. Microsoft Excel is used in analysing the frequency of published materials using the corresponding tables and charts. In addition, the VOSviewer software is used to create bibliometric networks and Harzing’s Publish or Perish software is used to assess the citation metrics of the articles. The analysis shows that the number of publications on forensic accounting is increasing, especially between 2020 and 2024. The articles were cited 2914 times, which corresponds to an average of 9.81 citations per article. The results show that the top five common keywords discussed in this area are forensic accounting, fraud, auditing, accounting, and fraud detection, which can be grouped into 5 clusters. The United States, Jordan, Malaysia, Canada, India, and Indonesia are among the countries that contribute to publications in this area. This study offers some insights regarding the future development and advancement of forensic accounting studies in the academic literature of Business, Management and Accounting; Economics, Econometrics and Finance and Social Sciences, as well as provides helpful information for academics and practitioners looking to analyse and delve deeper within this field of research.

Artificial Intelligence (AI) Revolution in Accounting and Auditing Field: A Bibliometric Analysis

Wed, 11 Sep 2024 00:00:00 +0100

Artificial Intelligence (AI) integration in accounting and auditing is transforming these fields by enhancing efficiency, accuracy, and strategic decision-making. AI automates routine tasks, supports complex financial assessments, and improves fraud detection and audit processes. However, its implementation also raises ethical and regulatory concerns, such as data privacy and job displacement. Clear procedures and guidelines are essential to maintain internal stability and maximize AI's value. This study aims to analyze the publication trends and citation metrics on AI in accounting and auditing while identifying the common research keywords in this area. It also identifies the main countries contributing research on this topic. The study is based on a bibliometric analysis of 105 articles from the Scopus database using the TITLE-ABS-KEY approach. In addition, the VOS Viewer software is used to create bibliometric networks and Harzing’s Publish or Perish software is used to assess the citation metrics of the articles. The analysis shows that the number of publications on AI in accounting and auditing is increasing, especially between 2020 and 2023. The articles were cited 1968 times, which corresponds to an average of 18.74 citations per article. The results show that the most common keywords discussed in this area are artificial intelligence, accounting, auditing, blockchain, and machine learning, which can be grouped into 7 clusters. The United States, China, the United Kingdom, and Saudi Arabia are among the countries that contribute to publications in this area. To summarize, this article provides important insights and publication trends into artificial intelligence in the area of accounting and auditing.

The Influence of Taxation on Consumer Burden in Malaysia: A Revisit on GST

Siti Nurhazwani Kamarudin, Norsiah Ahmad, Nanthakumar Loganathan — Wed, 11 Sep 2024 00:00:00 +0100

The implementation of Goods and Services Tax (GST) in Malaysia for a short period (2015 to 2018) remarked a significant tax reform in the country. However, despite successful GST implementation in various countries, Malaysians were still skeptical of the policy leading to its cancellation. Therefore, the inquiry of such a relationship becomes crucial to affirm whether taxation has a significant impact on consumers' burden in both the short and long term. The study uses quarterly secondary data from 1996-2016 by analysing the Autoregressive Distributed Lag Error Correction Model (ARDL-ECM) estimation and combined cointegration test to testify the cointegration effects on the variables. The Toda and Yamamoto Granger causality analysis is also employed to identify the direction of causality among the variables. The result from this study provides evidence on the existence of a long run relationship between taxation and consumer burden via direct taxation proxy. Nevertheless, the study failed to establish a short run association between taxation and consumers’ burden. The study revealed that indirect tax does not lead to consumer burden, hence suggesting that GST might be an effective policy in increasing government’s revenue without pressuring the public. However, direct tax policy might need to be revisited as it leads to an increase in consumers' burden in the long run. Notwithstanding, the government shall be more careful and sensitive in formulating future tax reforms or introducing new policies to ensure consumers will not be negatively affected.

Digital Capabilities and Risk Management Practice in Small Accounting Firms in Malaysia

Azuraidah Taib, Yunita Awang, Jamaliah Said, Noor Erni Fazlina Mohd Akhir — Wed, 11 Sep 2024 00:00:00 +0100

Today's business environment can be described as extremely turbulent and unpredictable due to numerous factors such as social, political and technological changes. Small and medium enterprises (SMEs) are no exception. The situation requires employers and employees to achieve a certain level of technological capabilities and innovativeness. Thus, this digital revolution brings about change, especially in risk management. This study, therefore, seeks to investigate the relationship between digital capabilities and enterprise risk management practice (ERMP) among small accounting firm owners in Malaysia. Online questionnaires were distributed to 341 accounting firm owners and top management who registered with the Malaysian Institute of Accountants database. 290 small accounting firm owners participated in this study. The results show a positive moderate relationship among digital capabilities variables (human, collaborative, innovation and technical capabilities) with the ERMP. However, only innovation capabilities significantly influence the ERMP in small accounting firms in Malaysia. The study is subject to limitations as only one sector of SME from the accounting industry has been examined and only focuses on digital capabilities as a factor that influences ERMP.

E-Tax Services and their Evolution: The Case of Malaysia

Wed, 11 Sep 2024 00:00:00 +0100

The rapid development of information and communication technology has revolutionised many areas globally, including taxation. Worldwide, the electronic tax system (e-tax) has become a necessity. Countries aim to improve efficiency of tax administration and ease for taxpayers, by incorporating technology and going digital, in their tax systems. E-tax has notable benefits, such as simplifying tax return procedures, reducing processing time and potentially improving tax compliance. In Malaysia, the tax system has also evolved over the years, incorporating digitalization. This is from the introduction of e-filing in 2006 and to the current rollout of e-invoicing. This evolution has enhanced tax filing among Malaysian corporate and individual taxpayers with 100 percent and 98.2 percent compliance respectively, standing among the top countries in Southeast Asia for compliance level in 2018-2019. However, several obstacles need to be overcome for the effective implementation of e-tax systems. Key issues such as lack of infrastructure, system integration, lack of digital literacy, taxpayer resistance and data security concerns are highlighted in this study. This paper then provides recommendations for policymakers and tax authorities to overcome these challenges to ensure a successful implementation of e-tax in Malaysia. The strategies include investment in infrastructure and technology, public education as well as strengthening collaboration with stakeholders.