Osman, Nor Hasni, and Abu Bakar Allumi Nura. “Research and Development Evaluation Remodelling in Malaysia: An Idealistic Framework”. Journal of Business Management and Accounting 4, no. 1 (December 3, 2014): 45–54. Accessed September 15, 2026. https://e-journal.uum.edu.my/index.php/jbma/article/view/8878.