No abstract

Abstract-The aim of this study is to identify the common types of bank fraud that frequently happen in Islamic banks, the underlying determinants and the amount of losses as a result of fraud cases. The targeted respondents are among managers and officers within Islamic banks in Malaysia. Out of total the 255 questionnaires sent to the respondents, 146 responses were received, giving a response rate of 57.25%. The results indicate that fraudulent statement is the type of fraud that frequently occurred in Islamic banks followed by credit card fraud. Meanwhile, most of the respondents expected the amount of damages due to fraud was more than RM1 million. Furthermore, greed is expected to be the strong determinant of fraud, followed by non-compliance along with insufficient control and financial pressure in the third rank. Insufficient control can be related to the opportunity element in the fraud triangle theory meanwhile financial pressure represents the pressure element of the fraud triangle.

No abstract

Artificial intelligence (AI) has impacted many sectors such as education, healthcare, political, social and economic that can give either positive or negative side effects. According to research by Accenture on the impact of AI in 12 developed countries, it concluded that AI has the potential to double annual economic growth by 2035. Another research by PricewaterhouseCoopers (PwC) claimed that global GDP could be up to 14% higher in 2030 as a result of AI. Since AI plays an important role in our daily lives, the awareness and knowledge about this technology must be updated from time to time. Therefore, the aim of this study is to analyze the awareness and knowledge on AI among accountancy students with the main intention to instil and develop their interest towards AI. For data collection, all accounting students in UiTM Tapah were selected to be respondents of the study that used questionnaires as the survey instruments. The results revealed that accounting students aware about AI with moderate knowledge about it. Nevertheless, majority of the respondents agreed that AI has greater impact and benefit people in many areas. The findings of this study provide some insights and value added in shaping the interest and knowledge especially among accounting students towards AI technology.

No abstract

Due to the Covid-19 global pandemic, the use of technological advancement is increasingly becoming a great determinant in education which demands accounting educators to consistently establish new innovative teaching and learning methods. Accounting education seeks to develop concepts, rules and theories for solving accounting problems. However, teaching accounting in accounting education is not an easy task. Students ordinarily encounter the complexities of not just understanding the technical mechanisms, but also to apply the terminology and fundamentals of accounting. The main objective of this study is to develop primary results on the practicality of the main features of Lively Accounting which integrates flashcards with augmented reality application and to identify other expanded TAM variables towards technology acceptance of Lively Accounting. Reminiscing and understanding accounting theories is the main issue experienced by students. Therefore, Lively Accounting as a flexible educational tool creates a different style of experience where users can learn both offline and online. Descriptive approach was used in this present study. For data collection, questionnaires were distributed through an online platform and an illustrative video about Lively Accounting was disseminated to accounting students in UiTM Tapah. The major findings of this study discovered that the main attributes of Lively Accounting do satisfy the needs and preferences of students as it enhances students' knowledge and understanding for the related course. The acceptance of Lively Accounting is believed to be contributed initially by the constructs of perceived usefulness, perceived ease of use, perceived enjoyment and attitude toward use. It seems that students with a pleasant feeling about the usefulness of technology will be motivated to use and accept this new learning experience. Due to the demand for an innovative accounting learning tool, Lively

The unprecedented effects of COVID-19 have been felt in nearly every industry and country around the globe, but the outbreak's severity varies across nations and sectors. This includes the population of female entrepreneurs who own small businesses. Despite numerous financial assistance available to assist women entrepreneurs, it remains a difficult phase for them to re-establish operations, given the embedded problems and challenges they face throughout the process. On top of that, the survival rate of the women-related business is also unsatisfactory due to several business internal factors. Therefore, this study will explore the use of the Resource-Based View theory in achieving business sustainability among women microbusiness entrepreneurs. It is a subject of interest as the RBV theory asserts that the key to enhancing business performance is by exploiting the business's internal characteristics. The RBV framework recommended the management focus on the firm's internal resources in developing the potential to obtain a sustainable competitive advantage. The RBV brings the idea for a firm to properly identify the firm resources, that are subject to be exploited as strategies for development, which in turn help to improve the firm's efficiency and effectiveness. The discussion will be constructed following three attributes of firm resources suggested by the RBV framework, which consists of physical capital resources, human capital resources and organisational capital resources. This paper clarifies the concepts of each attribute and demonstrates the framework's relevance in promoting business sustainability among women microbusiness entrepreneurs.

Since the pandemic crisis of COVID -19 arose around the world, the education system has changed significantly; from the traditional face-to-face (F2F) classes to Open and Distance Learning (ODL) mode. This is when Open Educational Resources (OER) gained its popularity. Consequently, the privilege of educational institutions in providing knowledge to students has changed and that knowledge is no longer under the exclusive control of educators. The role of teachers in the context of conducting the learning process in the classroom is getting replaced with ICT supported learning tools. This study investigated the experiences of the first year local Accounting undergraduates from a local public university in using OER during their ODL session. The data were collected by using an electronic survey asking about advantages, compatibility, trial-ability, visibility and also difficulties of using OER during ODL. The result shows that the majority of respondents opted from Agree to Strongly Agree to all the questions. These responses demonstrated the successful movement from traditional resources (printed textbooks and hardcopy notes) and early stage of OER implementation (MOOCS) to a further step ahead in the usage of OER during ODL classes (video-conferencing, live streaming and recorded audio and video being uploaded in YouTube).