Marhaiza Ibrahim

Universiti Utara Malaysia | UUM · School of Accountancy (SOA)

Electronic filing (e-filing) adoption for tax income purposes is limited in developing countries as the practices of financial accounting and reporting, as well as digitalization in accounting systems, are more prevalent in developed countries. This paper investigates the determinants of e-filing usage in the context of emerging economies such as J...

The use of e-procurement is needed for business transactions, especially regarding procurement activities. However, system users always demand and expect to use the system without problems. Existing studies on e-procurement do not focus on user experience (UX). Only a few studies have identified dimensions for UX evaluation; however, they are for e...

E-government is a global trend that accelerates across countries, which affiliates firm's internal and external connections and transactions, resulting in firm's transparency and efficiency. However, interoperability within organisations is limited and ineffective in developing countries like Algeria. Thus, the current study examines the factors in...

The desire to reduce the operating cost of tax administration to achieve efficiency is obvious globally. However, knowledge management (KM) can reduce operating costs in tax administration to achieve efficiency. The objective of this study is to explain the various ways KM can reduce the cost of operation in tax administration. Qualitative data wer...

Introduction/Main Objectives: Tax compliance plays a significant role in ensuring government has revenue for its expenditure. Thus, tax compliance should be understood thoroughly. Background Problems: Since tax compliance is important, a scholarly examination with bibliometric analysis is needed. This study aims to map past and current research on...

Developing countries are characterised by low tax administration performance. However, leadership styles and skills can improve knowledge management (KM) efficiency and tax administration performance in developing countries. This study examines the connectivity of leadership styles and skills to knowledge management efficiency and tax administratio...

Information and Communication Technology (ICT) has provided flexibility for teachers and students to engage in academic discourse irrespective of the location. With rapid technological advancements, Mobile learning offers incredible opportunities, especially in higher education especially during this Covid-19 pandemic. The advancement of mobile and...

This paper explores the effect of e-government implementation on businesses in Algeria's e-business climate. It investigates whether technological factors and organizational factors would be advantageous or hinder Algerian firms’ e-government adoption. The role of trust also examines in moderating the interrelationship. Employing integrated Technol...

The use of e-procurement aids organisations in reducing business costs, broadening their market access and simplifying purchasing processes. However, in Jordan, only 27.6% of firms utilise e-procurement systems. Hence, the usage of e-procurement systems by Jordanian firms is still in its infancy. In this work, the technology, organisation and envir...

The Income and Sales Tax Department (ISTD) has initiated the e-governmentinitiative which includes Electronic Tax Filing (ETF) at the beginning of 2005, to manage the problems associated with the manual filing system. Jordanian government seeks to enhance the relationship between the taxpayers and the tax authorities with the help of a transparent...

Income and Sales Tax Department [ISTD] launched one of the e-government initiatives which included Electronic Tax Filing (ETF) at the beginning of 2005, to offer better quality services and time saving processes. This is also an effort to provide the general public exclusive access to the department's services 24 hours in a week including off days,...

E-procurement system is one an online marketing platform that provides a secured transaction for buyers and sellers. Despite e-procurement benefits, the usage of the system is remaining poor due to its module complexity, lack user-friendliness and some of the users dwelt with negative past experiences while using the system. The challenges faced in...

This study aims to explore themes regarding corporate governance and corporate performance. Collected all data from Scopus database on January 12, 2020. For analysis, VOSViewer and Harzing's Publish or Perish Software were used. This paper presents 807 articles published in the Scopus database since 1976 until 2020 regarding corporate governance an...

Tax administration performance in developing countries need improvement as a result of low performance. However, motivation can improve knowledge management (KM) efficiency and tax administration performance. This study employed a case study on Nigerian tax administration to explain critical roles of motivation in improving KM efficiency and tax ad...

Malaysia is encouraging the involvement and participation of women in developing its economy and in transforming it to become a developed nation by the year 2020. However, studies that look into the attributes of successful women business leaders are scarce. Hence, it is the focus of this paper to reveal the attributes of prominent women business l...

Purpose: Corporate governance and capital structure are seen as significant factors in improving corporate performance. Although many studies have examined the association among corporate governance and capital structure through company performance, this type of research remains still scarce in the Malaysian context. The purpose of this research is...

Purpose: Corporate governance and capital structure are seen as significant factors in improving corporate performance. Although many studies have examined the relationship between corporate governance and capital structure through corporate performance, this research gap is still significant when considering the relationship between corporate gove...

The paper evaluates features facilitating or impeding e-procurement utilization among firms in Jordan. E-procurement B2B is an information technology that links a business relationship between two parties. Power is the key determinant in adopting and using such technology. Regrettably, the role of power is almost disregarded in e-procurement utiliz...

Currently the trend among the lecturer to adopt innovation and technology as a tool in the lecture hall in fostering and increasing the positive impact among the students. Innovation and technology may encourage better impact to develop soft skills among the students such as communicate effectively, critical thinking skills, demonstrate appropriate...

Electronic government is the adoption of data knowledge-based technologies such as internet, Wide area networks and mobiles by the government bureaus. In addition, such types of government are more transparent, accountable and can govern effectively. Hence, it is imperative to organise considerable research to back the policy formulators, activists...

This paper reports on how a change of leadership at the CEO-level influences strategic practices and control systems development. The case study describes how the new chief executive developed and communicated his vision and strategy through control systems and structural change. The findings indicate that senior employees’ involvement in strategic...

This study focuses on the attributes of prominent Malaysian woman leader. Specifically, this study attempts to understand how a woman business leader from the healthcare industry has succeeded in her career, the attributes that have contributed to her success, and her leadership style. An interview with the woman business leader was conducted to ga...

This study examines the leadership style practised in the case organisation, and unveils the attributes of the leader. A qualitative case study approach was utilised. Face-to-face interviews were conducted with the owner and employees of an organisation. Based on the interviews, findings reveal that the leader, who is the owner and founder of the o...

Graduate unemployment is considered as one of the main social development problems facing the Malaysian government. One of the potential careers to solve and reduce the unemployment problem is entrepreneurship. Training, internship and entrepreneurship program must be encouraged to the Malaysian University students for changing their mindset as to...