This study adopts the Theory of Planned Behaviour as an underlying model to investigate its relevance, by examining the link between attitude, subjective norm and perceived behavioural control to account for whistle-blowing intentions. The data were analysed using a structural equation modelling (SEM) technique with the use of Partial Least Square approach (PLS). Using a sample of 262 Malaysian police officers, the analysis showed that TPB provides a sound framework for predicting both internal and external whistle-blowing intentions. Additionally, both internal and external whistle-blowing intentions are significantly influenced by attitude. Subjective norm is found to positively influence internal whistle-blowing intentions, while perceived behavioural control positively influences external whistle-blowing intentions. Hence, it is hoped that the results of this study will be a useful source of information to law makers, policy makers, institutions, management and the like in supporting whistle-blowing practices and thus enhancing accountability and strengthening good corporate governance in work places.

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The objective of this study is to investigate the influence of human needs in the perspective of Maqasid al-Syari'ah namely religion, physical-self, knowledge, family and wealth on zakat (almsgiving) distribution effectiveness. Approximately 350 sets of questionnaire were personally sent to zakat recipients of two programs conducted by Majlis Agama Islam Kelantan (MAIK) namely business assistance and living skill course in Malaysia. From this amount, 320 people responded, amounting to 91.43 % response rate. Data were analysed using Structural Equation Modeling of AMOSS (Analysis of Moment structure) version 20. From the findings, it is concluded that all human needs in the perspective of Maqasid al-Syari'ah namely religion, knowledge, physical-self, family and wealth positively influence zakat distribution effectiveness. Hence, the study provides an insight to zakat institutions, policy makers and the public that the effectiveness of zakat distribution could not only be judged in terms of monetary value but also to other non-monetary values that include religion, physical life, knowledge, family and wealth.

This study examines the effects of human needs based on the integration of needs as stipulated in Maqasid Syariah and

The objective of this study is to examine the factors that influence students to choose accounting as their academic program. Utilising the Theory of Reasoned Action, the study predicted that students' intention to choose accounting as their academic program is influenced by their attitude towards accounting subject and subjective norm. Data were collected via survey of which approximately 400 sets questionnaire were sent to accounting students of Universiti Teknologi MARA Kelantan. From this amount, 340 students responded with the response rate of 85.0 percent. The results were analyzed using SPSS 17 and from the findings, it can be concluded that both attitude towards accounting program and subjective norms are positively related in influencing students' decision to choose accounting as an academic program. The findings provide useful insights for policy makers, accounting professional bodies and higher learning institutions in formulating strategies to promote the accounting program to tertiary students.