Indexed in:
Editorial Board
Chief Editor
Prof. Dato’ Sri. Ts. Dr. Daing Nasir Ibrahim
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
Managing Editor
Assoc. Prof. Dr. Yudi Fernando
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
Assistant Managing Editor
Dr. Muhammad Shabir Shaharudin
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
Editorial Academic Advisory Board
Prof. Dr. Md Mustafizur Rahman
Faculty of Mechanical & Manufacturing Engineering, Universiti Malaysia Pahang, Malaysia
Datuk Assoc. Prof. Dr. Wan Ahmad Fauzi bin Wan Husain
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
Prof. Dr. Tri Gunasih
Universitas Teknologi Yogyakarta, Indonesia
Dr. Rodney Domer
University of Victoria, New Zealand
Dr. Md Borhan Uddin Bhuiyan
School of Accountancy, Massey University Wellington, New Zealand
Prof. Dr. Susela Devi
Centre for Accountability and Governance, Sunway University, Malaysia
Assoc. Prof. Dr. Zalailah Salleh
Department of Accounting and Finance, Universiti Malaysia Terengganu, Malaysia
Assoc. Prof. Dr. Siti Zabedah Saidin
Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Malaysia
Dr. Nayan Kanwal
International Research Institute, Universiti Putra Malaysia, Malaysia
Dr. Fazeeda Mohamad
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
Dato’ Dr. Hasnah Haron
Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Malaysia
Assoc. Prof. Dr. Zuraidah Mohd Sanusi
Accounting Research Institute, Universiti Teknologi MARA, Malaysia
Assoc. Prof. Col (R) Dato’ Dr. Husin Jazri
Information Security, Asia Pacific University, Malaysia
Prof. Dr. Jack V. Kalpakian
Al Akhawayn University, Morocco
Prof. Dr. Noor Hazlina Ahmad
School of Management, Universiti Sains Malaysia, Malaysia
Prof. Dato’ Dr. Yuserrie Zainuddin
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
Assoc. Prof. Dr. Mohd Ridzuan Darun
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
Dr. Abdul Hadi Zulkafli
School of Management, Universiti Sains Malaysia, Malaysia
Prof. Dr. Andrew Chambers
Academic Director, FTMS Global, UK
Prof. Dr. Roszaini Haniffa
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
Prof. Dr. Azlan Amran
Graduate School of Business, Universiti Sains Malaysia, Malaysia
Assoc. Prof. Dr. Hasan Ahmad
College of Management and Humanities, Universiti Malaysia Pahang, Malaysia
Prof. Dr. Yong Won Seo
Chung-ang Business School, Chung-Ang University, South Korea
Prof. Dr. Idris Gautama
Manajemen, Bina Nusantara University, Indonesia
Dr. Essia Ries Ahmed
Department of Accounting, University of Nizwa, Oman
Assoc. Prof. Dr. Blanka Tundys
Department of Logistics, University of Szczecin, Poland
Dr. Yuvaraj Ganesan
Graduate School of Business, Universiti Sains Malaysia, Malaysia
Editorial Industrial Advisory Board
Dato’ Yusli Mohamed Yusoff
Malaysian Institute of Corporate Governance, Malaysia
Dato’ Mahmud Mohd Narawi
Yayasan Pahang, Malaysia
Datuk Dr. Anis Yusal Yusoff
Malaysian Institute of Integrity, Malaysia
Ms. Nurhayati Baharuddin
NHB Management Services, Malaysia
Ms. Nor’afiza Saim
Malaysia Insitute of Integrity
Mr. Anas Nasaruddin
MARDI, Malaysia
Mr. Alan Kirupakaran
Prime Minister Department, Putrajaya Malaysia
Mr. Airulamri Amran
Yayasan Pahang, Malaysia
Ms. Nor Salwani Muhammad
National Audit Department, Malaysia
Mr. Michel Gunawan
Bosch Rexroth, Malaysia
Technical Board
Ms. Nurul Farhanah Mohd. Idres
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
Datin Dr. Mazita Mokhtar
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
Dr. Mohd Hanafiah Ahmad
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
Dr. Suhaidah Hussain
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
Dr. Adekunle Qudus Adeleke
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
Dr. Senthil Kumar
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
Ms. Shalfarina Shahriman
UMP Publisher, Universiti Malaysia Pahang, Malaysia
Dr. Gusman Nawanir
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
Dr. Irene Wei Kiong Ting
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
Dr. Puteri Fadzline Muhamad Tamyez
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
Ms. Nor Rokiah Hanum Md Haron
Faculty of Industrial Management, Universiti Malaysia Pahang, Malaysia
