This biennial international conference began in the year 2004 through the joint effort of two of Borneo’s prominent public universities; Universiti Malaysia Sabah (UMS) and Universiti Malaysia Sarawak (UNIMAS). This year marks the 9
th edition of this prestigious conference hosted by the Faculty of Business, Economics and Accountancy, UMS, to be held in Kota Kinabalu, Sabah, with the support of our co-organizers, UNIMAS.