The purpose of this study is to explain the justification behind the current Shariah screening methodology assessments used by KLSI, which differs from other major Shariah screening methodology around the world. Besides, this study is also attempts to investigate on the intention to entitle...

Effective resource allocation and accountability are critical for public services in countries facing a crisis, to ensure minimum inequality and even save lives. Administrative innovation is introduced as public sector reform to improve the performance and accountability of public sector...

This paper draws on the earlier works on accounting change literature and empirically examines the management accounting systems (MAS) change in a large public sector organisation in Australia. A case study approach has been used to explore the research problem. Data were collected from archival...

Purpose – A shared service (SS) arrangement involves an intra-firm interrelationship, since the SS centre (SSC), operated as an independent business unit, provides services to clients who are other independent business units in the same company group. The purpose of this study is to provide an...

This study examines the pricing methods for educational programmes at institutes of higher learning (IHLs) in Malaysia. Managerial efforts adopted by the IHLs to support their pricing methods are also discussed. Case study approach was used and nine IHLs participated in this study. Cases are...