The discipline of financial management and accounting practices as part of the society’s social structure has evolved rapidly, in line with changing times, environmental pressures, technological developments and the needs of society. From a critical and behavioural perspective, both are neither isolated phenomena nor separated from the overall socioeconomic and political structure of society. In fact, these two disciplines interact with the surrounding conditions, either socioeconomic and political changes of the society or technological changes, in symbiotic and mutually influential forms. An understanding of how financial management disciplines and accounting practices change and evolve is necessary to enable both of their current practices to be understood for their origins and their relevance to the past. This need can only be met through a historical approach by examining past events and evidence, based on clues in the form of archive documents, cross-sectional studies on comparative research, reasoning processes based on theoretical formulas and the like. An explanation of related past phenomena will enable current practices of financial management and accounting practices to be understood and appreciated more. History can explain the origins of current phenomena, especially to the new generation who need to understand their identity and appreciate the contributions of past society. This book offers an explanation of the past regarding financial management practices and accounting practices in North Borneo (now known as the state of Sabah). As a branch of knowledge and practice of society which is more inclined to analyze the current situation and explore the future, through economic models, mathematical formulas and statistical forecasts, historical perspectives on financial management practices and accounting practices represent an outlook that is very rarely explored by researchers of accounting practices, nor is it a popular choice among historical writers. This book, which chose North Borneo during the colonial era (1881 – 1963) as the study background, is very useful as reference material by researchers and students as well as reading material to the public, especially those interested in understanding the development of past financial management practices and accounting practices, and their association to current practices. The coverage of this book is very comprehensive, covering 83 years period and presents reviews of the socioeconomic and political development of North Borneo related to the development of financial management practices and accounting practices.

The book is an important volume about islands in Malaysia, particularly in Sabah. It is a useful collection about tourism and small business development with special focus on islands. This volume has discussed extensively the potential prospects and challenges related to the islands that the research team has visited. It shares valuable insights, knowledge and experiences that offer essential references and guidance for various stakeholders as well as future research. The research team is thankful and express the utmost appreciation for the support received from the Universiti Malaysia Sabah particularly the Research and Innovation Management Centre to make the study possible. Hence, the publication of this humble volume that may well benefit the wider audience.

An authoritative economic history of Sabah and Sarawak since the 19th century emphasising their distinctive colonial history and the attempts to modernise them since they became part of Malaysia in 1963. They remain dependent on the production and export of a relatively small range of primary products. The considerable scrutiny from environmentalists and international and local pressure groups of timber exports in particular is examined. The book's examination of economic strategy in these states since the 1880s, demonstrates that the roots of the problems in the 1980s lay in policies formulated in the wider context of capitalist economic growth.

An Economic History of Malaysia, c.1800-1990 , provides the first general history of the Malaysian economy over the past two centuries, including a survey of the pre-colonial era. A unique feature is that it integrates the historical experiences of Peninsular Malaysia, Sabah and Sarawak as a case study in the onset of modern economic growth. Particular attention is paid to explaining Malaysia's signal success in achieving a relatively smooth shift away from the primary commodity export economy of the colonial period to near-NIC status by 1990.

The Darwin Elasmobranch Biodiversity Conservation and Management project in Sabah held a three-day international seminar that included a one-day workshop in order to highlight freshwater and coastal elasmobranch conservation issues in the region and worldwide, to disseminate the result of the project to other Malaysian states and countries, and to raise awareness of the importance of considering aspects of elasmobranch biodiversity in the context of nature conservation, commercial fisheries management, and for subsistence fishing communities. These proceedings contain numerous peer-reviewed papers originally presented at the seminar, which cover a wide range of topics, with particular reference to species from freshwater and estuarine habitats. The workshop served to develop recommendations concerning the future prospects of elasmobranch fisheries, biodiversity, conservation and management. This paper records those conclusions, which highlight the importance of elasmobranchs as top marine predators and keystone species, noting that permanent damage to shark and ray populations are likely to have serious and unexpected negative consequences for commercial and subsistence yields of other important fish stocks.