Deep learning facilitates development of generic skills pertinent to prepare graduates for employment. Accounting education with syllabuses burdened with accounting standards to be memorized and regurgitated in examinations does little to promote deep learning. This study conducted a questionnaire survey to examine the extent to which accounting undergraduates at a public university in Malaysia adopt deep learning. This study demonstrates that deep learning is not readily attainable. Surface learning, which promotes rote memorization, constitutes a stepping stone towards deep learning. Having a preference or thirst for meanings is also pertinent to motivate undergraduates to move from rote memorization to seek meanings and thus deep learning. Female undergraduates have been found to be more inclined to adopt deep learning. Much is still to be learned on how best to promote deep learning as learning is a life-long process where everyday life experiences, both on and off-campus, facilitate learning and development.

This study is meant to examine the relationships of several antecedents of actual purchase of herbal product in Malaysia. Actual purchase is considered to have a vital link to a business success. The study identified eight antecedents of consumer actual purchase such as intention, attitude, social influence, product safety and culture belief. A total of 473 respondents (about 82%) completed and returned the questionnaire. A seven point Likert scale was used to measure responses. The data were analyzed using Partial Least Squares (PLS) path modeling. The path coefficient results supported the direct influence of intention, attitude, social influence and product safety on actual buying. Moreover, the findings reveal that attitude, social influence, product safety, and culture belief also influenced buying intention.

In highly competitive markets, building brand equity has become one of the first priorities for many organizations as it brings several benefits and reputation for them. Past researches have acknowledged that consumers look for brands which provide them with differential values through innovative product and service features. However, despite the importance of product innovation in determining an organization’s success, very limited studies have intended to examine its effect on brand equity. In the present study, we aim to examine the effect of product innovation on brand equity in Malaysian automotive market. The data were collected from 287 passenger cars owners through self-administered questionnaire at several shopping malls in northern Malaysia. The findings revealed that product innovation had significant positive effect on overall brand equity and its dimensions namely; brand awareness, brand loyalty, brand image, and brand leadership. Based on the results of this study, several implications are discussed to enlighten our knowledge on important innovation activities that could develop favorable brand equity. Finally, limitations and future research suggestions are highlighted to gain better insights on brand equity development.

The purpose of this study is to provide updated information and facts of the Malaysian audit market concentration and auditor workload. The global auditing services market is presently dominated by a group of four audit firms which known as Big 4; namely Deloitte, PriceWaterhouseCoopers, Ernst & Young and KPMG. The audit industry in Malaysia offers several exemptions, as observed that two of non-big 4 audit firms succeeded to make their place into the Malaysian top 4. The study examined the audit firms share based on the number of audits and included all Malaysian public listed companies from 2012 to 2016.The findings indicate that the Malaysian audit market falls into the category of loose oligopoly and dominated by 8 audit firms. It is noted that the market share of the Big 4 in Malaysia have been reduced over a five-year period 2012-2016, and these firms mainly focusing more on large or more established clients. The examination related to auditor workload suggests that there is a decreasing trend in the workload of individual audit partners; on average the Big 4 firms staffing ratio is lower as compared with non-big 4 which may indicate that Big 4 partners have less workload. The study is useful for policy makers and regulators to better analyze the audit market concentration and workload in Malaysia.

The issue of resource over-allocating is a big concern for project engineers in the process of scheduling project activities. Resource over-allocating is frequently seen after initial scheduling of a project in practice and causes significant amount of efforts to modify the initial schedules. In this research, a new method is developed for modifying over-allocated schedules in a multi-mode resource constrained project scheduling problems (MRCPSPs) with positive cash flows (MRCPSP-PCF). The aim is to maximize profit of the MRCPSPs or logically minimizing costs. The proposed method can be used as a macro in Microsoft Office Project® Software to modify resource over-allocated days after scheduling a project. This research considers progress payment method and preemptive resources. The proposed approach maximizes profit by scheduling activities through the resource calendar respecting to the available level of preemptive resources and activity numbers. To examine the performance of the proposed method a number of experiments derived from the literature are solved. The results are then compared with the circumstances where resource constraints are relaxed. The outcomes show that in all studied cases, the proposed algorithm can provide modified schedules with no over-allocated days. Afterward the method is applied to modify a manufacturing project in practice.

Mass media is a crucial advertising platform and serves as an awareness platform for herbal product businesses. The rising popularity of herbal product consumption is due to the changing of lifestyle and health problems. With the increasing demand for herbal products globally, studies related to the herbal products purchase behaviour are considered very limited. Hence, the current study is written to investigate the structural relationship of mass media on attitude, social influence, product safety and its impact on purchase behaviour of Herbal products in Malaysia. By applying the Attitude-Behaviour Context Theory, this study used several variables, namely mass media toward attitude, social influence, and product safety and purchasing behaviour of herbal products. This study was designed using a quantitative approach through a survey questionnaire. A total of 467 respondents from seven states in Peninsular Malaysia have participated in this study and collected using the intercept survey. The data were analysed using structural equation modelling with a partial least square approach (SEM-PLS) and assisting SmartPLS 3.3.3. The results showed that mass media has a significant positive effect on attitude, social influence and product safety. Also, attitude, social influence and product safety have a significant positive impact on the purchase behaviour of herbal products. In conclusion, this study identified that mass media influence on attitudes is the strongest predictor, followed by the effects of the mass media on social influence. These findings indicated that the mass media play an essential role in influencing attitude, social influence, and product safety. Followed by attitude, social influence, and product safety that significantly impact the purchase behaviour of herbal products. The finding of this study provides insightful information to the entrepreneurs regarding consumers purchase behaviour.

Secure, convenient, and affordable payment instruments are one factor that drives up the development of the national economy. Having a good and stable national economic condition is the intention of every country. The usage of electronic payment instruments is proven to boost economic growth and advance financial inclusion. However, the usage of e-payment among generation Z in Indonesia is still relatively low. Of these, this study is written to analyze the factors influencing electronic payment used to be taken as a concern on evaluating the current level of the cashless society. The model to assess the influencing factors is adopted from UTAUT variables: performance expectancy, effort expectancy, and social influence, combined with two external variables: culture and perceived security. The questionnaire is distributed to 458 respondents, covering generation Z in Bandung City. A quantitative approach was used to assess the questionnaire result, examining the relationship between each factor and electronic payment usage. The results indicate three factors that significantly influence electronic payment usage among generation Z in Bandung City: performance expectancy, social influence, and culture.

5G is a revolutionary development in network technologies which is gradually becoming very common among people contributing significantly in different fields such as education, industry, agriculture, health, tourism and military. Currently, 5G is an outbreak change as opposed to the traditional service of the Internet since it offers better quality, ultra-fast connection, low-cost, reduced latency, energy saving, which makes its great impact even greater in people’s life. The present study examines various factors that have a significant impact on the Use of 5G in the Gulf area. The study extended the TAM (Technology Acceptance Model) to include factors such as Perceived Enjoyment, Perceived Resources and Perceived Skills Readiness. The present research has adopted a hybrid model that incorporates TAM determinants with other external factors which have a direct relation with 5G as internet service. Previous studies have focused on the importance of 5G in different environments and countries. However, this study focuses on the newly spread Use of 5G in the gulf area by adopting a hybrid conceptual model. The findings suggest that 5G may help in promoting the usage of internet service more effectively with its low-cost, faster data transfer and better quality. Moreover, the findings indicate a positive effect of the gender as a mediator between the variables: Perceived Skills Readiness, Perceived Ease of use, and Perceived Resources.

The purpose of this study is to look into Jordanian customers' purchasing habits in regard to electronic commerce. The goal of this research is to investigate the impact of social media on electronic commerce trust and purchasing behavior. Trust's impact on social commerce was also investigated. Furthermore, the influence of social commerce on electronic commerce purchasing behavior has been studied in greater depth. This study proposed a conceptual model, which was empirically tested with a survey of 150 Jordanians. The study's findings stated that social media and social commerce had a significant impact on Jordanians' purchasing behavior toward e-commerce. Besides that, trust has a significant impact on social commerce. Furthermore, social commerce influences e-commerce purchasing behavior. Because the study was limited to Jordan, one of the primary limitations of this study is that the results cannot be generalized. Similar studies in other countries are needed to either support or refute our findings.

Corporate foresight is a capability that includes any structural or cultural element that enables the company to detect discontinuous change early. The purpose of the present study is to examine the direct impact of corporate foresight, and organizational learning on the performance dynamic of SMEs working in the United Arab Emirates (UAE). In addition, the study tries to analyze the moderating as well as mediating effect of digital transformation and innovativeness on the relationship between exogenous and endogenous constructs. A sample of 576 questionnaires were distributed among the owners/managers of different SMEs working in the region of UAE. However, a final sample of 354 respondents was empirically tested. The data was analyzed through a two-step approach where structural equation modelling (SEM) under SmartPLS was found to be very helpful to examine the direct and indirect relationship between the study variables. The study findings show that there is an insignificant but positive impact of corporate foresight on organizational performance whereas significant impact of organizational learning on organizational performance. Furthermore, the study found evidence for the moderating effect of digital transformation between organizational learning and innovation. Additionally, it is observed that innovativeness mediates the relationship between corporate foresight and performance dynamics. The study findings suggest that for exploring the relationship between corporate foresight, digital transformation, and organization the role of innovation and digital transformation is quite significant. The study findings suggest that both owners and managers at SMEs of UAE should attach more importance to innovative capabilities and digital transformation for achieving higher levels of organizational performance. Policy makers should reasonably consider the direct and indirect effect of study variables while considering high performance at the workplace.