This study examines whether, in the presentation of financial information, digital formats address the concern over users’ functional fixation. The accounting literature indicates that the presentation of financial information either within the financial statements or in the notes to the...

This study examines whether, in the presentation of financial information, digital formats address the concern over users’ functional fixation. The accounting literature indicates that the presentation of financial information either within the financial statements or in the notes to the...

This study examines the adoption of balanced scorecard (BSC) in Malaysian local authorities (MLA). Using a questionnaire survey, this study assesses whether high level of BSC adoption in the local authorities in Malaysia would eventuate high service quality. This study uses variables of BSC...

This study examines the direct effect of internal factors within a business organization, including business strategy, operational efficiency, and ownership structure, on manufacturing performance. It also analyzes how these internal factors influence manufacturing performance when interacting...