Corruption devastates society and the country, stifling economic growth and increasing poverty. As the nation's hope, university students play a vital role in the fight against corruption. However, prior studies on the perceptions of students against corruption especially in the Malaysian context are very limited. Thus, this study aims to investigate perceptions toward corruption among students of higher education institutions in Malaysia. Using questionnaire survey of 115 undergraduate program students, the findings indicate that most of them aware of corruption especially on the legal impact of the corruption activities. However, the results reveal that most of students recognize a corrupt act when such activities involve a considerable sum of money or expenditures. Receiving amusement fees, gifts, and kickbacks to increase transaction efficiency are still acceptable. Findings of this study shed light to policymakers and university administrators who have a keen interest in mitigating corruption in higher education institutions.
The recent COVID-19 pandemic, which led to lockdowns and new working norms, has influenced business and accounting transactions in significant ways. This phenomenon and its longer-term impacts are still under-researched and remain unexplored in emerging countries, particularly Malaysia. Therefore, the current study intended to determine the actions taken by Malaysian organizations, specifically in their accounting and finance functions, in response to the COVID-19 crisis. Online survey questionnaires were distributed to collect data. The questionnaires comprised several sections, including demographic information of the respondents and factors affecting users’ intentions to use technology for accounting and finance functions in the face of the COVID-19 crisis. This research adopted the Unified Theory of Acceptance and Use of Technology (UTAUT) model as a theoretical basis from which to evaluate the research objectives. The findings showed that only performance expectancy is related to user intention, while other factors, such as effort, attitude, social influence, self-efficacy, and anxiety, display the opposite effect. This empirical study suggests that accounting and finance functions in Malaysia still lag behind in terms of the technology used by employees. In addition, organizations, particularly government departments, are not ready to adopt a fully integrated scientific accounting and finance system.
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