CONTENTS

1.INSTITUTIONAL ISOMORPHISM ON ENVIRONMENTAL REPORTING PRACTICES IN MALAYSIAN LOCAL GOVERNMENTS. --Che Ku Hisam Che Ku Kassim , Noor Emilina Mohd Nasir, Suraya Ahmad, Wan Mohd Nazif Wan Mohd Nori and Nur Nariza Mod Arifin
2.ANTECEDENTS OF CUSTOMER LOYALTY TOWARDS PRIVATE COMMERCIAL BANKS IN BANGLADESH. --Md Wasiul Karim and Mohammad Abdul Matin Chowdhury
3.A COMPARISON OF ONLINE FRAUD PREVENTION DISCLOSURE IN MALAYSIAN AND INDONESIAN PUBLIC UNIVERSITIES. --Corina Joseph, Intiyas Utami, Nero Madi, Mariam Rahmat, Jennifer Tunga Janang and Normah Haji Omar
4.IMPLEMENTATION OF TARGET COSTING IN THE SAUDI ARABIAN FOOD AND BEVERAGES INDUSTRY: THE MEDIATING ROLE OF SUPPLY CHAIN MANAGEMENT. --Hussein Hussein Hamood Sharaf-Addin
5.ACCOUNTING INFORMATION SYSTEMS IN INDONESIA: A CASE STUDY. --Poni Sukaesih Kurniati and Suryanto
6.THE APPLICATION OF THE RESPONSIVE REGULATION THEORY ON INDIRECT TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES IN MALAYSIA. --Soliha Sanusi, Normah Omar, Zuraidah Mohd Sanusi and Istyakara Muslichah
7.ACCOUNTABILITY IN SME ISLAMIC ENTREPRENEURSHIP DURING THE COVID-19 PANDEMIC. --Rohmawati Kusumaningtias, Amrizah Kamaluddin, Aida Hazlin Ismail, Pujiono, Lintang Venusita and Rediyanto Putra
8.GOVERNANCE OF RESOURCES, PROCESSES, OUTPUTS AND PERFORMANCE MEASUREMENT OF MOSQUES BASED ON MAQASID AL-SYARIAH. --Muhd Fauzi Abd Rahman, Mursal Salam, Sharifah Norzehan Syed Yusuf, Nor'azam Mastuki, Norziana Lokman, Nathrah Yaacob and Siti Mariam Melissa Abdullah
9.BOARD CHARACTERISTICS AND CORPORATE DISCLOSURE ON ANTI-CORRUPTION POLICIES. --Nurfarizan Mazhani Mahmud, Intan Salwani Mohamed, Roshayani Arshad and Reskino