International Journal of Management, Finance and Accounting

Unveiling the Pathways: Exploring Influential Factors Shaping the Intentions to Engage with ChatGPT

Nurul Izzah Abd Sukor — 2025-02-28

Artificial intelligence (AI), notably embodied in ChatGPT, has transformed various sectors, including education and content creation. Initially conceptualized in the 1950s, AI’s integration into education has facilitated personalized learning and dynamic evaluations. ChatGPT, an AI language model, exhibits advancements in natural language processing, aiding users in generating custom content. ChatGPT has rapidly gained popularity, reaching over 100 million monthly users. Its educational potential lies in providing tailored learning experiences and streamlining administrative tasks. However, there is a lack of research in the literature on factors influencing the use of ChatGPT among university students in Malaysia for educational purposes. Therefore, the objective of this review paper is to explore the factors that contributed to the intention to use ChatGPT which include academic content creation, information seeking, novelty, convenience, perceived usefulness and perceived ease of use. This study will use quantitative research methodology and a questionnaire will be created for the target respondents, the undergraduate students at Multimedia University at the Cyberjaya campus. A minimum of 109 responses will be collected for this study and the data will be processed for data analysis, using the SPSS software to analyze the collected data. The intention to ChatGPT among undergraduate students at MMU Cyberjaya was notably impacted by academic content creation, information seeking, convenience and perceived usefulness. In contrast, novelty and perceived ease of use did not exhibit significant influence. In summary, this study aims to provide valuable insights into the factors influencing the use of ChatGPT among university students in MMU Cyberjaya, offering significant implications for academics, researchers, policymakers, and AI developers. The outcome of this study holds significance for academics, researchers, policymakers and AI developers, contributing to their understanding of how individuals engage with and derive meaning from ChatGPT software in the education sector. The study emphasizes how difficult it is for schools to adapt to new technologies and how crucial it is to address a variety of issues in order to do so successfully. When integrating ChatGPT and other educational technologies, executives, education leaders, and other stakeholders should consider these factors. Policymakers could create policies addressing privacy and security issues, and educational institutions should build security, usability, and practicality into their digital plans.

Decade-Long Analysis of Sustainable Development Goals Compliance and Financial Performance Tiers in All Banking Companies Listed on Bursa Malaysia

Kien Seng Lok — 2025-02-28

This study examines the relationship between Sustainable Development Goals (SDGs) compliance and financial performance in Malaysian banks from 2013 to 2022. Using advanced machine learning techniques, including Support Vector Machines, Decision Trees, K-nearest Neighbours, Extra Trees, Gradient Boosting, and Random Forests, banks were classified into financial performance tiers. Gradient Boosting was the most effective, achieving 80% accuracy in categorising medium and low-performance tiers. Significant correlations were found between SDGs 10 and 15, as well as financial metrics like market capitalisation and asset turnover. These findings highlight the benefits of integrating specific SDGs into banking strategies and the need for supportive policy frameworks, contributing to a deeper understanding of sustainable banking practices.

The Challenges of Autonomous Vehicles In Malaysia: From The Perspective Of Motorcycle Traffic Crashes

Jen Sim Ho — 2025-02-28

The Level 3 autonomous vehicle (AV) is now a reality on the public roads. While the emergence of AV is to eliminate the traffic crashes due to human error by 90%, the unexpected or errant drivings on the roads would, however lead to traffic crashes as the operation of AVs are depending on the artificial intelligence, which involve constantly teaching the computer to learn. In Malaysia, motorcycle fatalities accounted for about 60% of the total traffic fatalities, of which the majority of the fatalities were due to human errors. - The presence of motorcyclists in the traffic stream then becomes challenge to the operation of AVs due to the unpredictable and inconsistent behaviour of the motorcyclists. Therefore, to ensure the safe deployment of AVs in the country, this study is taken to unveil the characteristics of certain traffic crashes involving motorcyclists. The findings show that as high as 40% of the motorcycle casualties were due to the motorcycles’ faults. Careless driving, speeding, dangerous overtaking and turning are among the causal factors. The findings shed important insights to AV software programm developers in the process of detecting and processing necessary response plans. Besides, the car makers can also propose more crashworthiness vehicles from the perspective of vulnerable road users.

Antecedents of Organisational Ethical Culture towards Social Sustainability for Companies in Malaysia

Pei Xuan Tan — 2025-02-28

The topic of sustainability development has remained crucial where Malaysian government is trying its best to strengthen sustainability commitment to achieve the sustainable development goals (SDGs). The lack of emphasis on sustainability awareness from leaders hinders the effort of sustainability commitment to be ingrained in organisational culture. Therefore, this study aims to investigate the role of ethical leadership and organisational ethic culture play in promoting social sustainability, with the support of the social exchange theory adopted as the theoretical framework. The target population of this research encompasses employees working in Malaysia companies. A total of 202 data respondents were analysed using Statistical Package for the Social Sciences (SPSS) and SmartPLS 4. The expected outcomes of this study are to prove that having ethical leadership is crucial for an organisations' ethical culture development and plays a significant role in promoting employees' well-being. The study found that job satisfaction effectively mediates the relationship between ethical leadership and employees' well-being.

Effects of Political Connections on Earnings Management Practices in Nigeria: Does the Board of Directors’ Efficacy Matter?

Auwalu Musa — 2025-02-28

The purpose of this study is to investigate the effects of political connections and earnings management and to explore the role of the board of directors’ efficacy on the relationship between political connections and earnings management practices. A panel data set of 365 observations from 73 firms (2018 to 2022) listed on the Nigerian Exchange Group (NGX) was used, and the Driscoll and Kraay standard error fixed effect was employed in testing the hypotheses. The findings indicated that politically connected boards are positively associated with accrual earnings management and negatively associated with real earnings management practices. The study also finds that the board of directors’ efficacy is negatively associated with both accrual earnings management and real earnings management activities and thus plays a significant role in strengthening accrual earnings management practices of politically connected boards. The results are robust to alternative accrual earnings management and real earnings management measures. However, following the reformation of the Nigerian Code of Corporate Governance 2018, this study is among the earliest to examine the effects of board efficacy on earnings management of firms with politically connected boards in Nigeria. As such, the findings might have important implications for policymakers, regulators, and investors, as board efficacy is a significant mechanism in strengthening the accrual earnings management practices, thereby curbing the earnings management of politically connected boards. Additionally, this study is limited to a sample of non-financial service firms in Nigeria for a period of 5 years, resulting in the non-generalizability of the findings in different contexts.

The Practices of Work-life Balance, Job Satisfaction, and Job Performance Among Female Employees in Banking Industry: A Conceptual Study

Yu Xian Tan — 2025-02-28

Malaysia has seen a significant increase in female employees in recent years. However, women often struggle to balance their professional responsibilities with family commitments. This paper examines the work-life balance practices among female employees, focusing on how these practices impact job satisfaction and performance. Drawing on existing literature, the conceptual framework considers factors such as flexible work arrangements and employee wellness programs as work-life balance practices with the mediating role of job satisfaction between work-life balance practices and job performance. The target respondents will be female banking industry employees in Kuala Lumpur and Selangor, Malaysia. Survey-based questionnaires and judgemental sampling will be used in data collection, while PLS-SEM will be used for data management. This study aims to develop a new model that promotes the job performance of female employees and contributes to the sustainable development goal of good health and well-being.

The Determinant of Islamic Bank Profitability and Stability in Malaysia

Asmah Mohd Jaapar — 2025-02-28

This study examines the determinants of profitability and stability of 14 Islamic banks in Malaysia using secondary data from 2018 until 2022. Hausman and Breush-Pagan's tests indicate that the fixed effect panel model is the best model to predict the relationships. The final fixed effect model for the profitability of Islamic banks shows that capital adequacy ratio (CAR), Z-score, and gross domestic product (GDP) have significant relationships with return on assets (ROA). CAR has a negative effect, while Z-score and GDP positively affect ROA. On the other hand, the final fixed effect model for the stability of Islamic banks shows that the liquidity ratio is negatively related to Z-score. At the same time, ROA has a positive relationship with Z-score. An optimal CAR would ensure banks meet their obligations and optimise the use of their funds to maximise profits. The study shows that Islamic banks with higher Z-score have a reduced likelihood of insolvency, suggesting that they operate in a stable environment and, as a result, generate profits and excellent performance. Additionally, the study found that Islamic banks flourish during periods of robust economic expansion. Finally, the results show a rise in return on assets (ROA) would enhance the viability of financial institutions by ensuring a steady stream of profits and a consistent performance.

AI-Assisted Cultural and Creative Product Design Framework and Case Study

Daocai Han — 2025-02-28

This paper presents an AI-assisted design framework for the development of cultural and creative products, using the Ya Chou Yue, a renowned artifact from the Shandong Museum, as a prototype for designing a cultural creative doll. The framework is structured around key steps: clarifying design objectives, creating a design plan, generating AI images, and revising the design plan. The final design outcome illustrates the practical application of AI in cultural product development. This study highlights both the advantages and limitations of AI technology in the design process, offering new approaches and methodologies for the cultural and creative industries. Furthermore, it contributes to the ongoing efforts to promote cultural heritage and innovation through AI technologies.

The Influence of Service Marketing Mix on Customer Loyalty Towards Travel Agents Post Covid-19 Pandemic

Omar Abdulaziz Sultan Abdullah — 2025-02-28

This study examines the impact of the service marketing mix on customer loyalty towards travel agents in Oman after the COVID-19 pandemic. The study seeks to comprehend the influence of the service marketing mix (7Ps: Product, Price, Place, Promotion, People, Process, and Physical Evidence) on customer loyalty to travel agents in Oman in the post-COVID-19 pandemic era in a swiftly changing market. The study uses a quantitative research methodology, sending a self-administered survey questionnaire to travel agencies in Oman. The data are examined using Partial Least Squares Structural Equation Modelling (PLS-SEM) to evaluate the presented hypotheses. The results are anticipated to demonstrate substantial correlations between different components of the service marketing mix and client loyalty, offering valuable insights for travel firms to improve their strategic marketing endeavours. This study enhances our comprehension of consumer loyalty dynamics in the travel sector, providing practical insights for enhancing service quality and implementing client retention tactics in the aftermath of the epidemic.

Exploring the Experiences and Challenges of Online Learning at a Private University in Malaysia

Kyra Ley Sy Law — 2025-02-28

This study explores online learning experiences, focusing on their advantages and disadvantages through a qualitative analysis of responses from 30 students at a private institution in Malaysia. The data was collected to gain insight into students' positive impacts and challenges during online learning. The study identified key positive impacts of online learning, including flexibility and accessibility, which allowed students to attend classes from any location and manage their schedules effectively. Students appreciated the opportunity to review recorded lectures and access various online resources. However, the research also highlighted significant negative impacts, such as feelings of isolation, technical issues like unstable internet connections, and challenges with unfamiliar digital platforms. The absence of a structured learning environment negatively impacted student focus and motivation, while inadequate support and instructor communication further diminished engagement and satisfaction. The findings suggest that while online learning offers substantial advantages regarding convenience and resource availability, critical challenges must be addressed. Strategies recommended include improving technical infrastructure, fostering interactive and collaborative online environments, and enhancing support systems for students to mitigate the negative aspects of online learning. This study provides a nuanced understanding of the varied experiences of online learning, offering valuable insights into the strengths and weaknesses of this educational mode. The recommendations presented aim to enhance the overall student experience in online learning environments.

Factors Affecting Vietnamese Young People’s Impulsive Purchasing Intention on Live-Streaming Commerce

Thien My Ngo — 2025-02-28

This paper examines the factors affecting Vietnamese young people’s impulsive purchasing intention in the live-streaming commerce environment. Adopting the S-O-R research model with influencing factors is the Streamer’s Attractiveness (AT), Streamer’s Trustworthiness (TR), Streamer’s Expertise (EP), Perceived Price (PP), Product Usefulness (PU), and Facility Condition (FC). The mediating variables, or the O elements, are Perceived Enjoyment (PCE) and Perceived Usefulness (PCU). Lastly, the response that buyers deliver is Impulsive Purchasing Intention (IPI). The research focused on young Vietnamese people, particularly Millennials and Generation Z, born from 1980 to 2006 (18 to 44 years old). The quantitative research used a snowball sampling technique with a total of 291 qualified surveys. The data was processed and analyzed with the assistance of SPSS version 22 and SmartPLS 4. After thorough analysis, it is proven that perceived enjoyment and perceived usefulness have a positive influence on impulsive purchasing intention; streamer’s attractiveness and trustworthiness, as well as perceived price, have a positive impact on perceived enjoyment and indirectly impact impulsive purchasing intention; product usefulness and facility condition have a positive influence on perceived usefulness and indirectly impact impulsive purchasing intention. However, the streamer’s expertise and perceived price do not impact perceived enjoyment and usefulness, respectively. The study found that impulsive buying intention is often triggered by emotional arousal, yet consumers still care about product quality and usefulness. The proposed model has been verified in the Vietnamese context and delivers practical insights for companies and marketers.

A Conceptual Framework for University Teachers' Job Performance in Henan, China: Integrating a Competency Model and the Mediating Role of Perceived Organizational Support

Xu Wen — 2025-02-28

This conceptual paper explores the theoretical framework surrounding the relationship between teacher competency and job performance in universities in Henan Province, China. Drawing on Spencer's competency model, the paper conceptualises teacher competency as comprising five key dimensions: skills, knowledge, self-concept, traits, and motives. It also introduces perceived organisational support as a mediating variable, offering a novel perspective on how it influences the link between competency and job performance. Theoretical discussions are advanced through a multidimensional approach, expanding the scope of competency and organisational support theories within the higher education context. This study proposes to employ a quantitative research design to examine the relationships among teacher competency, job performance, and perceived organisational support. To collect data, a structured questionnaire is proposed to be administered to university teachers from 60 universities in Henan Province, and the resulting data are subsequently analysed using appropriate statistical techniques to test the proposed relationships. This framework enriches existing literature and provides new directions for future empirical research. By applying this conceptual model, the study contributes to the broader understanding of teacher competency and performance, with potential implications for teacher management, professional development, and educational quality improvement in Henan Province and beyond.