All of the articles in this proceedings volume have been presented at the 13th International Conference on Business, Accountancy, Finance and Economics on 22 October 2025 through Physical/virtual platform-Zoom. These articles have been peer reviewed by the members of the Scientific Committee and approved...

This study aims to assess the current landscape of artificial intelligence (AI) research in Bangladesh, identifying key motivations, research domains, and the potential of AI in this region. We conducted a systematic literature review using cohesive keywords across Google Scholar and other academic databases....

This study examines the impact of improved situational factors, actor capabilities, and flexible process workflows on the public value of E-trade licenses in Bangladesh. The research aims to identify how these factors contribute to enhancing transparency, efficiency, and user satisfaction within the...

This study addresses the core issue of systematically integrating sustainable development principles and the resource-based view into new energy vehicle enterprises’ management systems amid severe environmental constraints, resource bottlenecks, and interest conflicts, aiming to coordinate green transformation...

The widespread use of the internet and the accelerated proliferation of cross-border electronic commerce (CBEC) have reshaped consumer purchase behavior. CBEC removes the geographical boundaries to enable businesses to enter into the global market and allow consumers to make cross-border purchases. Unlike...

Against the backdrop of rapid digital economic development, enterprise digital transformation has emerged as a key driver of enhanced core competitiveness. However, continuous challenges such as “data silos,” fragmented workflows, and disjointed management perspectives in traditional information technology...

The rapid expansion of cross-border e-commerce has established foreign trade live streaming as a critical tool for mitigating information asymmetry, reducing customer acquisition costs, and enhancing resource allocation efficiency in international trade. Confronting the limitations of Spence’s static...

This conceptual study examined the impact of artificial intelligence (AI) self-efficacy on attitudes and intentions to adopt AI among human resource (HR) practitioners in Malaysian HR consultancy firms, with a specific focus on Generations X and Y. Given the rapid expansion of Malaysia’s HR consultancy...

The adoption of digital payment systems has grown rapidly worldwide, yet elderly populations face challenges in embracing this shift. This study investigates the factors influencing digital payment adoption among the elderly in Kampar, Perak, a former mining town in Malaysia with a growing elderly population....

Employee retention has become a critical concern in the logistics sector of Malaysia due to the increasing demand for skilled labor and the dynamic nature of the industry. Despite its significance, many logistics companies continue to face high turnover rates, which negatively impact operational efficiency...

Individuals with antisocial personality disorder (ASPD) or by its layman term ‘psychopaths’ are often perceived in a negative light. However certain studies reveal that psychopaths perform better under an abusive boss. Surprisingly, psychopaths reported improved well-being, more positive emotions, and...

This study investigates the extent to which self-efficacy (SE), cognitive reappraisal (CR), expressive suppression (ES), and social support (SS) predict psychological well-being (PWB) among Malaysian young adults. A total of 331 participants aged 18–35 was recruited through purposive sampling and completed...

The Non-major ports, though smaller in capacity, play a critical role in strengthening Malaysia’s regional connectivity and sustaining trade competitiveness. Yet, their pursuit of resilience and sustainability is increasingly constrained by a complex operational, regulatory, and environmental maritime...

This study investigates the factors that influence entrepreneurial intention among students in Malaysian public universities, addressing the limited local research on this topic despite extensive global literature. Five key variables are examined: innovativeness, locus of control, need for achievement,...

Small and medium enterprises (SMEs) across ASEAN, including the Philippines, face growing pressure to adopt data-driven decision-making, yet empirical evidence on how business analytics is integrated into their core functions remains limited. This study investigates the relationship between business...

Abusive leaders are a nightmare to work under. As expected, employees who are unwilling to face this nightmare anymore resign as soon as the opportunity presents itself. This is a growing concern because despite the good intentions of shareholders and top management to retain high performing employees,...

This study examines the price-discovery role of the Malaysian crude palm oil (CPO) spot and futures (FCPO) markets from January 2023 to June 2025, focusing on disruption episodes, the 2023 floods, and the B40 biodiesel mandate implemented in Indonesia. Using daily data, the analysis applies Johansen...

Over the past few decades, the impact of Leader-Member Exchange (LMX) on job performance has been widely confirmed. However, most studies focus on the leader’s perspective or simple dyadic interactions, lacking a systematic discussion of the role of members’ internal psychological processes, particularly...

Artificial Intelligence (AI) is transforming healthcare by offering new tools and capabilities for clinical decision-making and operational efficiency. However, its successful integration depends on the healthcare workers’ ability to adapt within AI-enabled work environments. This study aims to examine...

In Malaysia, the increasing elderly population has increased the need for long-term care planning, especially among working adults. This demographic has a higher likelihood of having disposable income because of stable income from performing work. Thus, they are more likely to integrate long-term care...

Artificial intelligence (AI) is bringing rapid transformation to the business world, and the accounting profession is of no exception. Even though AI technology is believed to save costs, improve efficiency, and effectiveness in the performance of accounting-related tasks, there is still inadequate proof...

The Orang Asli communities are at a crossroad in development. Although they are marginalized and viewed as poor and backward, this is just one of many perspectives of them. In fact, the Orang Asli’s existing culture shows many environmentally friendly practices, which are so important as Malaysia embraces...

Due to the unstructured and random arrangement of material, the ceramics industry faces efficiency challenges in its raw material storage warehouse. This problem is exacerbated by the placement of dead stock in strategic areas near the input/output (I/O) doors, resulting in long material handling distances...

A company that produces porcelain tableware experiences problems in storing materials in its warehouses, which results in their materials being positioned randomly based on available space and placing deadstock in the front area. Many storage areas remain underutilized, causing some materials to be stored...

The Middle East and North Africa region (MENA) continues to struggle with the economic growth paradox of expanding while experiencing ineffective job creation, particularly among the youth and women. This paper examines the employment structure factors beyond oil reliance and the moderating effect of...

This investigation examines the independent contributions of artificial intelligence (AI) capabilities and organizational creativity to sustainable development outcomes within Saudi Arabia’s healthcare sector. Despite theoretical predictions of synergistic interactions between technological and creative...

This study investigates the impact of CEO personal political ideology on the level of corporate cash holdings and the market value of the cash saved. Using individual CEO contribution data to US political parties covering the period 2003 to 2019, we find that CEO political ideology has a significant...

In the digital era, the adoption of cashless payment systems has accelerated, with QRIS (Quick Response Code Indonesian Standard) emerging as a key innovation in Indonesia’s financial ecosystem. This study investigates the effect of Perceived Usefulness and Perceived Ease of Use on QRIS transaction adoption...

This study investigates how tariffs and trade liberalization affect FDI inflows to ASEAN+3 economies, with a particular focus on sectoral inflows in manufacturing and services. The analysis incorporates the role of global value chain (GVC) integration in the context of U.S.–China trade tensions. The...

Wearable health technology gained significant attention for its potential to improve personal health management and reduce the burden on healthcare systems. Yet, despite its benefits, adoption among white-collar workers in Malaysia remains relatively low, highlighting the need to better understand the...

Every type of business depends on its mode of payment system to function; hence the current study was carried out to fill the information gap about e-wallet usage as a payment system method among consumers and businesses. The purpose of this research was to assess and analyze the Impact of Electronic...

The provision of basic services, the implementation of development initiatives, and the maintenance of efficient community governance are all made possible by Local Government Units, or LGUs. Employee creativity and innovation in Local Government are consequently essential to maintaining effective operations...

With the development of the entrepreneurship area, members of the LGBTQ+ community continue to challenge norms and open doors for new perspectives with regard to management strategies. Using Henri Fayol’s Five Functions of Management, namely: planning, organizing, commanding, coordinating, and controlling,...

The growth of e-payment services has made digital transactions much more efficient and convenient. However, because of the perceived hazards and limitations, many Filipino users are still reluctant to utilize e-payment methods. Users’ happiness and perceptions of the e-payment services’ service quality,...

The traditional, sample-based external audit model faces increasing pressure from the complexity of globalized commerce and the rising threat of sophisticated financial fraud. This paper addresses this challenge by empirically investigating the synergistic impact of Artificial Intelligence (AI) and Blockchain...

This study aims to provide a clear picture of the application of happiness at work among Muslimah Barefoot Entrepreneurs, MSMEs in Banjarmasin City. The study seeks to explore the phenomenon of happiness at work and to analyze whether its application has an effect on the performance of these MSMEs. Data...

The precision machining sector in Malaysia plays a vital role in high-impact industries such as automotive, aerospace, and electrical and electronics. However, the industry is increasingly challenged by difficulties in retaining skilled labor, which threatens productivity, quality, and overall competitiveness....

Over the last few decades, the world has seen a consistent and substantial shift toward greater globalization. This growing process encompasses more than just the trade of commodities and services; it also involves the increased cross-border mobility of capital, people, and ideas. Technology, knowledge,...

This study explores the determinants influencing IoT adoption of in supply chain management within Chinese e-commerce to help promote the use of IoT technology. The study expands the TOE model by incorporating compatibility, transparency, information security, innovation capability, employee capability,...