The current climate of business necessitates competitions that are often tough and unpredictable. All organizations, regardless their size and scope of operation, are facing severe competitive challenges. In order to cope with this phenomenon, managers are turning to e-commerce in their respective organizations. The present study hinges upon exploring and explaining the different dimensions of the adoption of e-commerce among Small and medium enterprises, based on the Five Factors of Diffusion of Innovation Model derived by Rogers. In this study, however, we employed the survey methods. A questionnaire was distributed to 1,200 managers and employees in the manufacturing, service and agricultural sectors by email; with a response rate of 10%. The results gleamed from this study posits that relative advantage is influential vis-à-vis e-commerce adoption. Trialability and Observability factors affect the level of confidence of management, which in turn, influences e-commerce adoption. Meanwhile, the existing culture of a company affects the resistance of employees, which in turn negatively effects the e-commerce adoption, while complexity does not significantly influence the e-commerce adoption.

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The existence of budgetary slack permeates every level of private sector organisations. Employees (i.e., budget makers) usually request excessive budgetary resources in the budgeting process. Due to its dysfunctional nature, existing researchers had extensively examined the relationship between budgetary slack and employees' performance. This study adopted a survey questionnaire approach to examine the relationship between determinants of psychological ownership and employees' intention to create slack in budgeting. There were 475 budget makers from private sector organisations in the Klang Valley, Malaysia who participated in this study through a questionnaire survey. Preliminary data analysis was performed using normality, multi-collinearity, variance inflation index (VIF), common method variance, and reliability analysis. Multiple regression analysis was also applied to investigate the relationships of each dimension of employees' psychological ownership on budgetary slack. This paper is considered a pioneer empirical study that investigates the determinants of psychological ownership on budgetary slack among budget makers from the psychological perspective in the context of private sector organisations in Malaysia, where slack activities in budgeting existed.

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Corporate risk disclosure (CRD) has long been regarded as a focal point of corporate communication since adequate disclosure of risk information in the annual report may reduce investors' uncertainty and assist investors to make sound investment decisions. However, previous reviews of CRD literature have tended to focus on developed economies which may have limited applicability in the emerging markets. The aim of this article is, therefore, to extend reviews of CRD literature to emerging economies. Design/ Methodology/ Approach: This paper concentrated on articles published in international peer-reviewed academic journals. Guided by the review methods recommended by Fink ( 2010) and Tranfield et al. (2003), a systematic review of the most relevant databases within social sciences was performed. Research findings: Valuable evidence emerge from the review. The authors found that most prior risk disclosure studies have focused on the developed economies and that similar research within the context of emerging countries remains under-represented. The literature review also suggests that CRD studies have mainly adopted content analysis to examine the scope of voluntary disclosure practices. The findings show that agency theory remains the most dominant theory to explain the managerial attitudes towards risk disclosure practices. More interestingly, the authors found that rather than solely relying on a single theory alone to explain the phenomenon of CRD, more studies are incorporating multiple theoretical lenses to examine CRD given the diverse nature of voluntary risk reporting. Theoretical contribution/ Originality: The paper adds to the limited number of systematic literature reviews relating to CRD in both developed and emerging economies. Practitioner/ Policy implication: By providing an important snapshot through an integrated and synthesised overview of the current body of knowledge in the field of CRD, the findings may generate new insights to regulatory bodies and standard setters to refine policies on voluntary disclosure practices, conduct more effective monitoring on the level of information transparency among listed companies.

Abstract-The purpose of this study is the analysis of the possibilities and difficulties of e-recruitment practices for SMEs in Malaysia, elaborating their effectiveness, and explaining some practical and managerial implications concerning these actions. Statistical analyses and empirical findings expressed here show that the attitudes and opinions of SME executives towards e-recruitment are considered a sub-function of an integrated e-HRM and can be seen as a valued technological improvement in the main critical activities of human resource management. However, findings show that the ability to communicate and deal with a multilingual organizational and working environment is the most important operational benefit of a web-based e-HRM and e-recruiting system. This technology is seen as a pathway to improving external and internal interactions and communication between jobseekers, firms, employees, and other stakeholders, as well as to build data bases to store and recall data. These are the main strategic advantages of a recruitment system for SMEs in Malaysia. The findings of this study also show that e-recruitment in Malaysia is still in-progress work and even the big recruiting firms have not fully implemented this technology.

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