Articles in Journal Asia-Pacific Management Accounting Journal (APMAJ) for Year 2026, Vol 21, Issues 1

Bukhari, Ain Nabilah and Mohamed, Intan Salwani and Nazuri, Siti Nur Shuhada and Prasety, Machmudin Eka and Yahya, Nurhidayah (2026) Assessing the adoption of mobile payment services among university students during Covid-19: the role of perceived risk and UTAUT factors. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 7 . pp. 117-136. ISSN 2550-1631.

Johari, Razana Juhaida and Baharuddin, Nuur Najaahtul Najihah and Musyaffi, Ayatulloh and Palanisamy, Ganesan (2026) Individual and organizational determinants of accounting practices: evidence from an emerging economy. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 5 . pp. 73-92. ISSN 2550-1631.

Mohd Sabri, Zatun Najmiah and Zolkaflil, Salwa and Syed Mustapha Nazri, Sharifah Nazatul Faiza (2026) Legal corporate liability enforcement: comparative lessons from Malaysia, United Kingdom, United States and Australia. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 10 . pp. 182-202. ISSN 2550-1631.

Nakashima, Masumi (2026) Mapping the evolution of machine learning-based financial statement fraud detection: a systematic literature review and science mapping approach. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 6 . pp. 93-116. ISSN 2550-1631.

Sulistyowati, Sri and Daud, Dalila and Kasim, Eley Suzana (2026) Redefining internal Shariah auditors competency, independence, and advisory roles in Indonesia. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 3 . pp. 30-52. ISSN 2550-1631.

Oktavianti, Prima Rini Metri and MS, Mahrinasari and Hendrawaty, Ernie (2026) Strategy for enhancing revisit intention in Indonesia’s halal tourism: the mediating role of value co-creation. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 4 . pp. 52-72. ISSN 2550-1631.

Abdul Aziz, Wan Ahmad Dahlan and Abdullah, Kamarulnizam and Abu Bakar, Junaidi and Baykal, Elif (2026) Strengthening integrity through HEMAT values in Malaysia’s public sector. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 1 . pp. 1-17. ISSN 2550-1631.

Hamzah, Nursyazlina and Mohd Suffian, Mohd Taufik and Ahmad Tarmizi, Masetah and Priyono, Anjar (2026) Understanding tax compliance behaviour: the role of knowledge, morale, and complexity among life insurance agents in Malaysia. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 8 . pp. 137-157. ISSN 2550-1631.

Sutawijaya, Adrian and Muktiyanto, Ali and Geraldina, Ira and Narimawati, Umi (2026) The influence of Good Procurement Governance (GPG) on the behavior of procurement apparatus. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 2 . pp. 18-29. ISSN 2550-1631.

Hanif, Azlina and Muda, Ruhaini and Z. Szabó, Roland and Abd Rashid, Arlinah (2026) The role of institutional factors on the growth impact of digitalization: a case of ASEAN economies. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 9 . pp. 158-181. ISSN 2550-1631.