The Journal of Management Theory and Practice (JMTP) <p>The Journal of Management Theory and Practice is an online international journal for publishing high quality peer reviewed papers in the field of theoretical and applied management areas. The main objective of this journal is to exchange ideas about management sciences, marketing and business research and so forth. The subject areas include, but are not limited to project management, business strategy and policy, finance and accounting, tourism management, risk management and takaful, entrepreneurship, insurance, applied economics, and islamic finance.</p> Penerbit Universiti Sultan Zainal Abidin en-US The Journal of Management Theory and Practice (JMTP) 2716-7089 Impact of Perceived Severity and Susceptibility of Covid-19 Pandemic on m-Payment Continuance Intention: Using Technology Continuance Theory <p>The purpose of this study is to look at the effect of customers' perceptions of COVID-19 susceptibility and severity on their m-payment confirmation, which leads to satisfaction and hence a continuance intention to use m-payment. An online questionnaire was used to conduct a survey on m-payment users to investigate the variables impacting their intention to continue using m-payment. Only experienced m-payment users were qualified to participate in this survey, and thus a purposive sampling technique was used. The data was collected between September and October 2021, and the sample includes 184 valid responses for empirical data analysis. The results show that all hypotheses are found to be significant. Perceived susceptibility and severity have a positive impact on confirmation and, in turn, user satisfaction. It is also found that attitude and satisfaction have an association with continuance intention. From the theoretical perspective, it provides a better understanding of the impact of perceived susceptibility and perceived severity on continuance intention of m-payment. At the practical level, the findings give a deeper insight into the influence of antecedent factors on m-payment continuance intention and its ability to retain users. This study regards perceived susceptibility and perceived severity as critical factors in user confirmation of the benefit of m-payment as the financial technology alternative to maintain social distance and to prevent the spread of the SARS-COV-2 virus during the pandemic. Perceived susceptibility and perceived severity were incorporated into the Technology Continuance Theory (TCT) to expand the knowledge of the impact of COVID-19 pandemic on m-payment continuance intention.</p> Kin Leong Tang Pei Meng Tan Chun Lam Fong Copyright (c) 2022 The Journal of Management Theory and Practice (JMTP) 2022-11-05 2022-11-05 3 3 1 9 10.37231/jmtp.2022.3.3.263 Principals’ Contextual Leadership on Teachers’Organizational Commitment: Teacher Empowerment and Teachers’ Workplace Well-Being as a Serial Mediator <p>As integration of Theory Z and Fiedler’s Contingency Theory in leadership, this study proposed a new model to reveal the underlying mechanism of psychological elements such as leadership practices, teacher empowerment, and teachers’ workplace wellbeing towards teachers’ organizational commitment (TOC). Despite the relevance of contextual leadership &nbsp;practices (CLP) and teachers’ emotion in school effectiveness, little is known about the implication, specifically on TOC. Data were gathered from a sample of 371 secondary school teachers selected by multi-stage random sampling method from one of the states in Malaysia and structural equation modelling was employed to assess the proposed model. Results using Structural Equation Modeling confirmed that these psychological elements directly and positively influence TOC. Additionally, &nbsp;teacher empowerment (TE) and teachers’ workplace wellbeing (TWW) as serial mediators significantly explained the indirect relationship sequentially. Findings provide an evidence of how a novel and comprehensive model can be practiced to enhance TOC through a serial mechanism as proposed by the integration of Theory Z and Fiedler’s Contingency Theory in leadership.</p> Suhaili Mohd Yusoff Tengku Faekah Tengku Ariffin Mohammad Noman Copyright (c) 2022 The Journal of Management Theory and Practice (JMTP) 2022-11-05 2022-11-05 3 3 10 19 10.37231/jmtp.2022.3.3.268 Breast Cancer Awareness among Rural Women in Terengganu, Malaysia <p>In Malaysia, breast cancer cases show increasing in numbers especially those diagnosed at the advanced stages and becoming a high health burden to the country. Most of these cases are reported in rural areas. The late presentation at the time of diagnosis resulted in a low survival rate and poor prognosis to the affected women. This study conducted to determine the level of knowledge, attitude, and the perception toward breast cancer especially among women in rural Terengganu. A cross-sectional study was conducted in 2017 among 383 women in rural areas in Terengganu. Multivariable analyses using multiple logistic regression revealed that perceived barrier scores (p &lt; 0.002) were found to be significantly associated with preventive activities after controlling the cofounders. This study revealed that women in rural Terengganu have good awareness of breast cancer, including general knowledge and its’ risk factors but they perform poorly when it comes to its preventive activities. There is a crucial need to increase the awareness regarding breast cancer so that early intervention can be carried out because the worrying number of advanced cases are reported from the rural area in Malaysia.</p> Wan Suliana Wan Sulong Harmy Mohamed Yusoff Zainab Mohd Shafie Farrahdilla Hamzah Nor Ayliwati Ali Copyright (c) 2023 The Journal of Management Theory and Practice (JMTP) 2023-01-17 2023-01-17 3 3 28 38 10.37231/jmtp.2022.3.3.290 Consumer-Related Food Waste from the Perspectives of Selected Demographic Variables <p>Human reactions to food waste are significant and diverse. A sociodemographic factor whose effects on food waste have received extensive attention in the scientific literature. To reduce consumer-related food waste, it is essential to have a thorough understanding of consumer demographics and factors that affect food waste. In light of this, the primary goal of the study is to understand the issues associated with respondents' demographics (gender, education levels, marital status and residential areas), as well as the consumer food waste key variables (behaviour, ethic, knowledge, Covid19, and festival) using independent t-test and Chi Square. The test of differences revealed significant differences in festival scores between men and women as well as significant ethical differences across educational levels and marital status. On the other hand, a cross-sectional study revealed a relationship between respondents' weekly meal plans and residential areas, but not gender. Because negative externalities occur across the whole food lifecycle and have a detrimental influence on the economy, social, and environment, reducing and preventing food waste is crucial and demands for immediate action. The attempts to reduce per capita global food waste at the consumer level will only be successful with the support and cooperation of consumers themselves, the food industry, and the government. It is hoped that the study's findings, conclusions, and recommendations would provide policymakers with some ideas for developing an effective strategy to raise awareness of food waste and minimize it at consumer level.</p> Cheam Chai Li Copyright (c) 2023 The Journal of Management Theory and Practice (JMTP) 2023-01-17 2023-01-17 3 3 39 46 10.37231/jmtp.2022.3.3.269 Tax Audit, Deterrence, And In-House Tax Professionals’ Tax Compliance: Empirical Evidence from Malaysia <p>The hitherto published studies have not yet explored the tax compliance behaviour of in-house tax professionals. It is assumed from the literature reviews on taxation that a tendency for tax non-compliance exists among the professionals who deal in tax matters in their business establishments when they do not comply with their respective tax systems. Deterrence theory suggests the tax audit or probability of getting audited influences an individual compliance pattern. Given this gap in the literature, this study endeavours to investigate the tax audit impact on Malaysian in-house tax professionals’ tax compliance behaviour. Using purposive and snowball sampling techniques, the data was collected from 392 in-house tax professionals of businesses in Malaysia. SmartPLS is used to analyse the data and test the hypotheses. The findings of this study divulge probability of getting audited strongly impacts upon personal tax compliance of corporate in-house tax professionals. This study opens a gateway to producing extensive and expeditious empirical evidence that could support the relatedness between tax professionals’ personal tax compliance and their decision-making on corporate tax compliance.</p> Nivakan Sritharan Salawati Sahari Cheuk Choy Sheung Sharon Mohamed Ahmad Syubaili Copyright (c) 2023 The Journal of Management Theory and Practice (JMTP) 2023-01-17 2023-01-17 3 3 20 27 10.37231/jmtp.2022.3.3.278