Vol. 18 No. 4(I) (2026)

This study examines whether professional skepticism is associated with tax ethical judgement among Malaysian tax practitioners and whether the association differs across audit-firm settings. The paper uses archived data and preserved statistical outputs from a broader postgraduate research project completed in 2016, comprising 140 usable responses from practitioners in Big Four and non-Big Four audit firms. Professional skepticism was measured using an adapted 30-item Hurtt scale, while two scenario-specific case scores were retained as separate outcomes. Archived hierarchical regression results show a positive association between professional skepticism and the case outcomes in both scenarios (Case 1: B = 0.133, p = 0.012; Case 2: B = 0.069, p = 0.038). Audit firm type also moderates the relationship (Case 1: B = -0.220, p = 0.034; Case 2: B = -0.305, p = 0.007), with archived firm-specific regressions showing stronger positive slopes among Big Four practitioners. Social Cognitive Theory is used to interpret professional skepticism as a personal/cognitive factor operating within an organizational environment. Because the underlying observations are historical and the respondent-level raw data are no longer available, the findings should not be interpreted as estimates of current Malaysian practice or as newly revalidated measurement evidence. Instead, they provide historical empirical evidence on the relationship among professional skepticism, organizational context and scenario-based tax ethical judgement, considered alongside more recent tax-practice and professional-skepticism research.

Experiential pedagogies are increasingly used in entrepreneurship education to develop the entrepreneurial mindset. However, participation in entrepreneurial activities does not automatically result in meaningful entrepreneurial learning. This conceptual paper explores how entrepreneurial experiences may foster the development of an entrepreneurial mindset through processes of adaptability. This paper proposes an Adaptive Experiential Learning Framework for Entrepreneurial Mindset Development through an integrative review of the literature on entrepreneurial mindset, experiential learning, and adaptability. The framework proposes four dominant developmental associations based on Kolb’s experiential-learning cycle: concrete experience with emotional adaptability, reflective observation with cognitive adaptability, abstract conceptualization with strategic adaptability, and active experimentation with behavioral adaptability. These associations are not presented as exclusive or sequential causal pathways; rather, emotional, cognitive, strategic and behavioral adaptability are conceptualized as interlinked processes operating recursively across repeated experiential-learning cycles. Five conceptual propositions are offered as guides for future empirical investigation. The framework advances entrepreneurship education by highlighting the role of adaptiveness as a developmental mechanism linking entrepreneurial experience with entrepreneurial mindset, and by differentiating among various types of adaptive change that take place during experiential learning. It also implies that experiential activities should be designed and assessed not just based on participation or successful entrepreneurial outputs but based on learners’ ability to regulate responses to uncertainty, rethink assumptions, reframe strategies and change subsequent behavior. The framework is still conceptual and needs to be empirically validated through longitudinal, mixed-methods, and experimental research

The challenge of retaining employees is an essential issue in the health care setting worldwide, where turnover directly affects the quality of patient care, organisational financial welfare, and institutional stability. In the context of the Malaysian healthcare industry, namely, in public and private hospitals in Klang Valley, Selangor, this master's thesis proposal will quantitatively study the effect of four human resource management practices, including Compensation and Benefits, Training and Development, Work Environment, and Reward and Recognition, on employee retention in the medical sector. The research is based on the Hierarchy of Needs developed by Maslow and the ERG Theory by Alderfer and includes the use of a cross-sectional survey design and a structured questionnaire based on validated instruments. SPSS version 30.0 will be used to perform the data analysis, where descriptive statistics, Pearson correlation and multiple linear regression will be used to find out the predictive power of each independent variable on employee retention. The proposed study will result in an evidence-based and hierarchical retention driver model, which will enable healthcare administrators and policymakers to implement a strategic model to efficiently allocate resources to minimize turnover and increase the sustainability of the employee workforce in Malaysia.

This study examined the relationships between selected motivational factors—namely pay and benefits, working environment, training and development, and promotion—and job performance among Lembaga Tabung Angkatan Tentera (LTAT) staff. A quantitative research approach was employed, involving 115 respondents from LTAT. Data were collected using a structured questionnaire and analyzed using descriptive statistics, reliability analysis, and multiple regression analysis. The findings revealed that the regression model was statistically significant and explained 44.8% of the variance in job performance. Among the selected motivational factors examined, training and development was the only factor that demonstrated a significant positive relationship with job performance. In contrast, pay and benefits, working environment, and promotion were not significantly related to job performance. These findings indicate that employees who perceive greater access to training and development opportunities are more likely to demonstrate higher levels of job performance. The study highlights the importance of employee development initiatives in enhancing employee competencies, skills and workplace effectiveness. The findings provide valuable insights for organizational leaders and human resource practitioners in designing human resource strategies that support employee development and improve organizational performance. It is recommended that organizations continue investing in training and development programs to strengthen workforce capabilities and achieve long-term organizational success.

The green transition is often presented as a problem of technology, finance, and policy. That framing is useful, but it says less about the entrepreneurial activity that translates broad ambitions into products, services, and workable local solutions. This conceptual paper develops a Triadic Entrepreneurship-Regeneration Framework that brings digital, creative-cultural and social entrepreneurship into the same discussion while keeping their different starting points visible. We use a dynamic-capabilities lens and an integrative review of recent literature to examine how these pathways may build sustainability-oriented innovation capability. Digital ventures contribute technological reach and experimentation; creative-cultural ventures work from heritage, design and place-based knowledge; and social ventures begin with unmet social or community needs. The common mechanism is not the type of venture itself, but the ability to recognize opportunities, recombine resources and turn ideas into viable forms of economic, environmental or social value. Whether that capability contributes to green transition also depends on finance, skills, infrastructure, standards and institutional support. The framework therefore treats transition quality as more than environmental efficiency. It also asks whether new opportunities are inclusive, livelihoods remain viable, communities are resilient and human well-being improves. The paper offers a conceptual basis for later empirical work in ASEAN economies.