Volume 11 (2024)
Volume 10 (2023)
Volume 9 (2022)
Volume 8 (2021)
Volume 7 (2020)
Volume 6 (2019)
Volume 5 (2018)
Volume 4 (2017)
Volume 3 (2016)
Volume 2 (2015)
Volume 1 (2014)
COVID-19 and Online Teaching and Learning at HEIs: Proposing Additional Research from Institutional Work Perspective

Mohammed Riaz Azam; Shireen Nisha; Jafreen Khan

Volume 9, Issue 8 , August 2022, , Pages 531-541


  The purpose of this study is to highlight and call for more research into whether higher education institutions (HEIs) senior management teams are positioned as empowered leaders of change to coercively as well as persuasively implement an alternative online teaching and learning platform, disrupting ...  Read More

Tax on Forgiven Debts: Fiji Income Tax Act Vs Islamic Perspective

Shivneil Raj; Mohammed Riaz Azam

Volume 7, Issue 6 , June 2020, , Pages 363-369

  An uncollected tax is a debt to the state. In Fiji, individuals’ pay income tax if they earn more than FJD$30,000 under the Income Tax Act 2015 (ITA). Thus, the purpose of this paper is to critically evaluate the stand of debt forgiveness by the lender to the borrower in the Fiji Income Tax Act ...  Read More

Principles verses Rules-Based Accounting Standards’ Application in Fiji: An Overview of the Literature

Mohammed Riaz Azam; Jai Ritnesh Chandra (Late)

Volume 6, Issue 1 , January 2019, , Pages 88-98

  The emerging economies differ significantly in terms of the size, structure, capabilities of the accounting institutes and regulatory bodies. The difference in the organizational culture in the emerging economies to that of a developed economy raises several concerns about the application of the principle ...  Read More

Theory Application: Why People Commit Fraud

Mohammed Riaz Azam

Volume 5, Issue 1 , January 2018, , Pages 54-65

  Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals. However, individuals find a way to commit fraud by analyzing the organization’s internal and external environment. Thus, this ...  Read More