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In the context of the severe global challenges posed by climate and environmental issues, this paper aims to explore the connection between female Chief Executive Officers (CEOs) and the level of sustainable development in companies. This study aims to investigate the impact of female CEOs on corporate ESG performance and provide a detailed analysis of the underlying mechanisms.

This study uses a sample of listed companies from 2010 to 2021, as reported by Bloomberg. This study uses logit regression models to test hypotheses and conduct robustness tests using the generalized method of moments, propensity score matching and heckman two statge tests.

The research findings indicate that female CEOs can enhance a company’s ESG performance, primarily by elevating the level of green innovation and engaging in more philanthropic activities. When environmental uncertainty is high, the risk-averse attitude of female CEOs may diminish the enhancement of ESG performance. However, granting a higher proportion of equity to female CEOs incentivizes risk-taking, thereby strengthening the improvement of ESG performance. Further analysis reveals that the impact of female CEOs on ESG performance is more significant in non-state-owned enterprises, high-pollution industries, and companies with low financing constraints.

The authors have shown that two key ways in which female CEOs enhance a company’s ESG performance are by increasing the level of green innovation and assuming more social responsibility. Nonetheless, this remains a shortcoming of this work, opening a door for future research to examine and enrich. There may be other possible mechanisms explaining the influence of female CEOs on corporate ESG performance. More research is warranted about the CEO’s additional traits, which were not considered in this study but may have an impact on a company’s ESG performance. Finally, while the analysis has delved into the moderating effects of external factors such as environmental uncertainty and CEO ownership on the influence of female CEOs on corporate ESG performance, there is room for exploring whether other factors also play a moderating role in future studies.

First, the findings of this study highlight the beneficial societal and economic effects of choosing female CEOs. The inclination to take on social responsibility and care for the environment are both higher among female CEOs. Furthermore, the authors have also discovered that female CEOs possess unique advantages in promoting corporate sustainability and enhancing ESG standards. This can contribute to breaking down stereotypes about gender roles in the workplace. Finally, this research shows that organizational heterogeneity and market risks have an impact on female CEOs’ capacity to improve company ESG performance.

A significant innovation of this paper lies in its unique focus on the connection between female CEOs and corporate ESG performance, along with the underlying mechanisms. Against the backdrop of sustainable development, the paper integrates social gender theory, upper echelon theory and agency theory into a comprehensive framework, shedding light on the influence of female CEOs on ESG performance and the associated mechanisms.

This study aims to identify the negotiation parameters of needs for Halal talents in Malaysia and proffer solutions on the sustainability of halal talents in Malaysia.

A focus group discussion was performed among seven Halal talents from the industries of various schemes. Using the theory of inventive problem solving (TRIZ) analysis approach, a functional model, as well as causes and effect analysis, is generated by the participants. The model is translated into a contradiction matrix to obtain the necessary solutions in developing a sustainable framework for Halal Talents in Malaysia.

The cause-and-effect analysis reveals that poor career path, lack of training and poor salary structure are experienced by the participants.

Having had vast categories of halal industries, this research focuses on nine schemes under halal certification JAKIM which excludes banking and tourism.

It is suggested that the implementation of mutual benefits should be in place to enhance positivism among Halal talents in the near future.

Unlike the social science approach, the use of TRIZ analysis provides a substantial framework of sustainability among halal talents in Malaysia.

Demand for dietary fibre-enriched and low sugar bakery products is increasing rapidly due to current high incidence of type 2 diabetes mellitus. Overripe banana has been discarded due to its low quality and appearance. However, overripe banana exhibits rich sources of natural sweetener and dietary fibre which could potentially be used as a novel food ingredient in bakery product. Thus, the study aims to determine the nutritional properties, sensory acceptability and glycaemic index (GI) value of chocolate cookies formulated with overripe banana sweetener (OBS) as partial replacement (10, 15 and 20%) for table sugar and utilization of overripe banana residue (OBR) as partial replacement (8%) for wheat flour.

Nutritional composition was analysed using AOAC methods and sensory acceptability using 7-point hedonic scaling method. In Vivo GI determination was continued according to FAO/WHO method.

Incorporation of OBR and OBS significantly (p < 0.05) increased nutritional values of chocolate cookies. Chocolate cookies formulated with 8% OBR +20% OBS recorded the highest TDF (7.80%) and ash (1.47%) content. Sucrose content of chocolate cookies was reduced significantly with increasing level of OBS. Sensory scores for control and 8% OBR-incorporated cookie were not significant difference for all the sensory attributes. Moreover, incorporation of OBS up to 15% produced higher scores in term of aroma, flavour and overall acceptance. Three formulations of chocolate cookies (control, 8% OBR and 8% OBR +15% OBS) were selected for GI testing and recorded GI values of 63, 56 and 50, respectively.

Overripe banana can be used as a food ingredient in developing high fibre and low-GI cookie.

The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a stable network.

Drawing on the actor network theory (ANT), the case of a privatised SWM was studied. Data were collected from all entities involved in the privatisation process of SWM, which include Department A, Corporation X and the private sector concessionaire. Six documents were reviewed, 20 interviews were conducted and two observations were carried out.

The findings reveal that the control mechanism of SWM is complex, involving the interaction between human and non-human actors. Non-human actors include the key performance indicators (KPIs) and the concessionaire agreement (CA), which are the main control mechanisms towards creating a stable SWM network. Essentially, stability is achieved when the KPIs and CA can influence the activities of both intra- and inter-organisational relationships.

This paper provides a better understanding of the translation process of the MCS that adds to the stability of the network of a privatised SWM from the lens of the ANT.

Traditional management accounting techniques such as standard costing and variance analysis, traditional budgeting and cost volume profit analysis are said to be less useful in the present manufacturing environment. To succeed in the present dynamic business environment, tools or strategies such as JIT, ABC, TQM, process re‐engineering, life cycle assessment and target costing would greatly enhance the ability of corporations to meet global competition. Through a literature review, this study examines the extent to which traditional and contemporary management accounting tools are being used in four Asian countries: Singapore, Malaysia, China and India. Overall, the evidence reviewed suggests that the use of contemporary management accounting tools is lacking in the four countries. The use of traditional management accounting techniques remains strong. The paper concludes with various recommendations for future research, the most important of which is the need for future studies to be grounded in theory.

Many authors have predicted that the shorter product life cycles, advanced manufacturing technologies, decreasing emphasis on labour in the production process, and global competition may lead to the demise of standard costing. This exploratory study aims to provide empirical evidence on the extent to which companies in Malaysia use standard costing. It also examines the differences in the use of such techniques between local Malaysian firms and Japanese affiliates.

From the industrial and consumer products sectors listed on the Kuala Lumpur Stock Exchange and 21 Japanese affiliates in Malaysia, 66 companies were surveyed.

Despite its various criticisms, the empirical findings suggest that standard costing is still being used by a large majority of firms in Malaysia. Thus, Malaysian companies (both Japanese and local) perceive that the basic principles of standard costing remain sound.

While the empirical results may be interesting, the findings represent an exploratory area of research which ultimately needs to be grounded in theory. To do this, future studies should undertake detailed case studies on management accounting in practice.

Provides empirical evidence of the extent of use of standard costing in Malaysia.

This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two research questions as follows: what are the challenges in the adoption of waqf accounting and reporting in waqf institutions; and how do institutional pressures influence the adoption of waqf reporting in Malaysia. Drawing on the work of DiMaggio and Powell and Scott of institutional theory, this paper provides empirical evidence of institutional pressures on the adoption of waqf reporting in Malaysia and the challenges faced in adopting waqf accounting and reporting.

This study uses qualitative research method with an explanatory case study approach. Data are collected through semi-structured interviews with the accountants of State Islamic Religious Council and Customs of Terengganu, an informal conversation with the Deputy Director of Accountant Generals Department of Malaysia and document reviews, mainly the Malaysian Accounting Standard Board Research paper.

The findings show that coercive pressure such as government regulation contributes to challenges in the adoption of waqf accounting and reporting. Normative pressures contribute to challenges in formulating standardised waqf accounting and reporting, whereas mimetic pressure contributes to challenges in the comparability of the waqf accounting and reporting among the state Islamic religious councils in Malaysia. In the efforts towards the standardisation of waqf accounting and reporting practice, a similarity of the process of the standard implementation or the institutional isomorphism of the State Islamic Religious Council in Terengganu is strongly influenced from the result of the mandate of its Board members and Fatwa council members (coercive isomorphism and religion logic) and minor influence from the normative isomorphism (the result of the participants’ education and profession) as well as the result of imitating other State of Islamic Religious Councils (SIRCs) because of the ambiguity of the process or certain practice.

The study contributes to the knowledge by extending institutional theory and the possible role of religion logic in Islamic perspective to organisational behaviour and accounting development in SIRCs. This study is limited to the understanding of the challenges in the adoption of waqf accounting and reporting but could also be applicable to the adoption of other accounting standards or regulations.

This paper offers key implications for research, in improving the understanding of contextual factors and decision to adopt waqf accounting and reporting. The standard setter needs to be aware of the influence of contextual factors that shape decision towards standardisation of accounting and reporting for waqf.

The interplay of institutional pressures and implications of religion logic provides an interesting approach to understanding the waqf institutions’ intention to adopt accounting and reporting for waqf.

The proliferation of the internet as the means for knowledge and information exchange gives rise to new issues of sustaining trust within web‐mediated information environments. However, researchers have not studied trust on websites that evoke emotionally charged topics that are culturally and ethically oriented as much as they have studied e‐tailing trust. Hence, this paper aims to explore the notion of trust within the web‐based information for Islamic content environment and how consumers' trust evaluations on topics that are sensitive to their cultural norms would give different a connotation of trust and its guidelines.

The paper discusses the notion of trust, its dimensions, conceptualisation and operationalisation in the online environment. The paper presents the results of a descriptive study conducted via an online survey distributed to online Muslim users through the mailing list of the Federation of Universities in the Islamic World (see www.fuiw.org) database.

The analysis highlights issues surrounding trust among 605 respondents from different continents. The outcome of the findings indicates the importance of third‐party seals and overall site presentation in mediating the interaction of trustworthy communication.

Due to the huge population of Muslims from different ethnic groups, the research is unable to capture a general order of the perceptions of trust. In addition, what are presented here are “possible issues” of trust that exist amongst Islamic communities and not something definitive.

Designers of information artefacts should consider the cultural aspect in which the information domain resides, because the culture within which a person operates will shape his or her perception of trust. Hence, creating the right appearance on the web by imposing online legitimacy, appropriate communication styles and appearance are integral issues for designers to consider in developing information systems for a sensitive information context.

The research should be of value to those who have an interest in exploring, enquiring and communicating knowledge or information pertaining to a Muslim user group within the wider human‐computer interaction scope.

Criminalization of drug use in Malaysia has concentrated people who inject drugs (PWID) and people living with HIV into prisons where health services are minimal and HIV-related mortality is high. Few studies have comprehensively assessed the complex health needs of this population. The paper aims to discuss these issues.

From October 2012 through March 2013, 221 sequentially selected HIV-infected male prisoners underwent a comprehensive health assessment that included a structured history, physical examination, and clinically indicated diagnostic studies.

Participants were mostly PWID (83.7 percent) and diagnosed with HIV while incarcerated (66.9 percent). Prevalence of hepatitis C virus (90.4 percent), untreated syphilis (8.1 percent), active (13.1 percent), and latent (81.2 percent) tuberculosis infection was several fold higher than non-prisoner Malaysian adults, as was tobacco use (71.9 percent) and heavy drinking (30.8 percent). Most (89.5 percent) were aware of their HIV status before the current incarceration, yet few had been engaged previously in HIV care, including pre-incarceration CD4 monitoring (24.7 percent) or prescribed antiretroviral therapy (ART) (16.7 percent). Despite most (73.7 percent) meeting Malaysia’s criteria for ART (CD4 <350 cells/μL), less than half (48.4 percent) ultimately received it. Nearly one-quarter (22.8 percent) of those with AIDS (<200 cells/μL) did not receive ART.

Drug addiction and communicable disease comorbidity, which interact negatively and synergistically with HIV and pose serious public health threats, are highly prevalent in HIV-infected prisoners. Interventions to address the critical shortage of healthcare providers and large gaps in treatment for HIV and other co-morbid conditions are urgently needed to meet the health needs of HIV-infected Malaysian prisoners, most of whom will soon transition to the community.