Rusnah Muhamad is Associate Professor of Accounting at the University of Malaya. Her research interests among others are Islamic banking and finance, financial reporting from an Islamic perspective, corporate social responsibility (CSR), Islamic tourism and Islamic business ethics.Noor Akma Mohd Salleh is Associate Professor of Information Systems at the Faculty of Business and Accountancy, the University of Malaya. Her primary research activities involve the area of adoption behaviour of innovative information systems (e.g., accounting and business information systems) by organisations, and also the area of information management and it effect on organisations.