/jurnalpengurusan Fri, 02 May 2025 10:09:20 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.4 /jurnalpengurusan/article/unveiling-challenges-and-opportunities-in-the-integration-of-emerging-technologies-in-the-accounting-profession-a-preliminary-investigation/?utm_source=rss&utm_medium=rss&utm_campaign=unveiling-challenges-and-opportunities-in-the-integration-of-emerging-technologies-in-the-accounting-profession-a-preliminary-investigation Wed, 30 Apr 2025 04:29:17 +0000 /jurnalpengurusan/?post_type=article&p=7593 Business processes are undergoing significant evolution with the advent of cutting-edge technologies such as Artificial Intelligence, Big Data, Robotic Process Automation, Cloud Computing, Blockchain, Internet of Things, and XBRL. Despite these advancements, the accounting profession has faced criticism for appearing to lag behind other industries in technological integration. This study aims to investigate the challenges associated with the integration of emerging technologies in the accounting profession, despite the numerous potential opportunities they offer. To map the opportunities and challenges of emerging technologies in the accounting profession, the Technology-Organisation-Environment (TOE) framework has been employed. This research employs a qualitative methodology, through semi-structured interviews with eleven (11) practitioners from diverse accounting backgrounds representing their organisations. These interviews provide initial insights into the adoption of emerging technologies in current accounting practices, particularly in Malaysia. The analysis comprehensively discusses opportunities and challenges of technology adoption through nine (9) aspects of organisation including technological availability, relative advantage, compatibility, top management support, technology competence, cost, organisational change adaptability, government support and regulation, and environmental uncertainty. This paper contributes to the accounting profession by offering insights into strategies that firms, vendors, and government entities can adopt to successfully implement emerging technologies.

]]> /jurnalpengurusan/article/information-asymmetry-and-industry-4-0-among-small-and-medium-enterprise-sme-in-malaysian-halal-industry/?utm_source=rss&utm_medium=rss&utm_campaign=information-asymmetry-and-industry-4-0-among-small-and-medium-enterprise-sme-in-malaysian-halal-industry Fri, 07 Oct 2022 03:02:22 +0000 /jurnalpengurusan/?post_type=article&p=1744 This study attempts to investigate the participant(s) halal industry information asymmetry issues and their intention, if any, to mitigate it. Additionally, this study also investigates the moderating effects of their perceptions towards industry 4.0 adoption and their intentions of using industry 4.0 to mitigate information asymmetry. This research is exploratory research. We adapted the questionnaire based on “Agency Theory and the Technology Acceptance Model” by combining management and technology literature into single-sourced literature. The research using the SmartPLS software “Partial Least Squares (PLS)” modelling and the 2-step approach to test the model development. The concepts of private information, hidden information, and the lack of perfect information have facilitated these companies’ top management intentions to mitigate these information asymmetry issues. The results also show that the top management of halal industry has the intention to reduce information asymmetry through industry 4.0 adoption as they perceived industry 4.0 is useful, easy to use, is cost affordable, and provides a high system and content quality.

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