IIUM Repository (IREP)

Dr Muslim Har Sani Mohamad

Associate Professor

ACCOUNTING

KULLIYYAH OF ECONOMICS AND MANAGEMENT SCIENCES

Public Sector Accounting, Management Accounting, Performance Measurement, Earnings Quality, Business Finance

ACADEMIC QUALIFICATIONS 1. Doctor of Philosophy (Ph.D.) (Accounting), Cardiff University, Wales (2004), 2. Master of Science (Accounting), American University, Washington, D.C, U.S (1997,) 3. Bachelor of Accounting (Honors), International Islamic University Malaysia (1994,) PROFESSIONAL QUALIFICATIONS Associate member, Malaysian Institute of Accountants (MIA), Full (Voting) member, the American Institute of Certified Public Accountant (AICPA), Certified Global Management Accounting (CGMA) designation holder, AICPA

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Latest Additions

  1. Hasbollah, Farhana and Mohd Alwi, Norhayati and Mohamad, Muslim Har Sani (2018) Institutionalization of performance management system in a Malaysian local government from the perspective of new institutional sociology. Jurnal Akuntansi dan Keuangan Indonesia,, 15 (2). pp. 180-200. ISSN 1829-8494
  2. Osman@Hussin, Ahmad Zamri and Mohamad, Muslim Har Sani and Ab Rashid, Hafiz-Majdi and Sulaiman, Maliah and Siraj, Siti Alawiah and Che Mohd Salleh, Marhanum (2017) Perakaunan Baitul mal: pengajaran dari tamadun awal Islam. IPN Journal of Research and Practice in Public Sector Accounting and Management, 7. pp. 29-40. ISSN 2180-4508
  3. Sheikh Hassan, Ahmad Fahmi and Mamat, Adi Fazuli and Karbhari, Yusuf and Mohamad, Muslim Har Sani (2018) Assessing audit committee effectiveness of a government statutory body: a case study of the Inland Revenue Board of Malaysia. International journal of economics and management, 12 (2 ( Special Issue )). pp. 401-411. ISSN 1823-836X (In Press)
  4. ABdul Wahab, Ainol Basirah and Mohamad, Muslim Har Sani and Mohd Said, Julia (2018) The implementation of activity-based costing in the Accountant General’s Department of Malaysia. Asian Journal of Accounting and Finance, 9. pp. 75-89. ISSN 2180-3838
  5. Mohamad, Muslim Har Sani (2018) NPFM for public sector managers. In: Bengkel Penyediaan Dokumentasi Perakauan Pengurusan 2018, 12th-14th March 2018, Putrajaya. (Unpublished)
  6. Sulaiman, Maliah and Mohamad, Muslim Har Sani and Abdul Rashid, Hafiz Majdi and Osman@Hussin, Ahmad Zamri and Siraj, Siti Alawiah and Nuhu, Ibrahim (2016) Accounting and accountability of waqf, zakat and Baitul Mal (WZB) in Malaysia: A review of literature. IPN Journal of Research and Practice in Public Sector Accounting and Management, 6. pp. 1-14. ISSN 2180-4508
  7. Mohammed Shawtari, Fekri Ali and Mohamad, Muslim Har Sani and Abdul Rashid, Hafiz Majdi and Moh’d Ayedh, Abdullah (2017) Board characteristics and real performance in Malaysian state-owned enterprises (SOEs). International Journal of Productivity and Performance Management, 66 (8). pp. 1064-1086. ISSN 1741-0401
  8. Mohamad, Muslim Har Sani and Ali, Muhammad Ahmar and Mohd Shariff, Ros Aniza (2016) Determinants of Maqasid al-Shari’ah-Based performance measurement practices: the case of Malaysian Islamic banks. International Journal of Economics, Management and Accounting, 24 (1). pp. 49-81. ISSN 0128-006
  9. Mohammed Shawtari, Fekri Ali and Mohamad, Muslim Har Sani and Ab. Rashid, Hafiz Majdi and Salem, Milad Abdelnabi (2015) Corporate governance mechanisms and unmanaged earnings: evidence from Government Linked Companies (GLCs). Corporate Board: Role, Duties & Composition, 11 (2). pp. 98-111. ISSN 2312-2722 (O), 1810-8601 (P)
  10. Mustapa, Ifa Rizad and Mohd. Ghazali, Nazli Anum and Mohamad, Muslim Har Sani (2015) The influence of corporate governance and organizational capacity on the performance of Malaysian listed companies. Mediterranean Journal of Social Sciences, 6 (3). pp. 27-33. ISSN 2039-9340
  11. Mustapa, Ifa Rizad and Mohd Ghazali, Nazli Anum and Mohamad, Muslim Har Sani (2014) The moderating influence of organisational capacity on the association between corporate governance and corporate performance. Procedia Social and Behavioral Sciences, 164. pp. 76-83. ISSN 1877-0428
  12. Murtala Oladimeji , Abioye Mustafa and Mohamad, Muslim Har Sani and Adnan, Muhammad Akhyar (2013) Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study. Journal of Islamic Accounting and Business Research , 4 (1). pp. 4-25. ISSN 1759-0817
  13. Abioye, Mustafa Murtala Oladimejiimeji and Mohamad, Muslim Har Sani and Adnan, Muhammad Akhyar (2011) Antecedents of Zakat payers' trust: the case of Nigeria. International Journal of Economics, Management and Accounting, 19. pp. 133-164. ISSN 0128-006
  14. Mohamad, Muslim Har Sani and Ab Rashid, Hafiz-Majdi and Ali Mohammed Shawtari, Fekri (2012) Corporate governance and earnings management in Malaysian government linked companies: the impact of GLCs transformation policy. Asian Review of Accounting, 20 (3). pp. 241-258. ISSN 1321-7348
  15. Mohamad, Muslim Har Sani and Ali, Fazlin and Mohd Amir, Amizawati (2013) Role of organisational culture on performance measurement practice: the case of Malaysian manufacturing firms. Afro-Asian Journal of Finance and Accounting, 3 (4). pp. 297-318. ISSN 1751-6447
  16. Mohd Amir, Amizawati and Mohamad, Muslim Har Sani and Nik Ahmad, Nik Nazli (2009) Service PMS mechanisms: the way activities are measured. In: International Management Accounting Conference 5, 19-21 October, 2009, Cititel Mid Valley, Kuala Lumpur.
  17. M.O.A., Mustafa and Mohamad, Muslim Har Sani and Adnan, Muhammad Akhyar (2011) Antecedents of Zakat payers trust in an emerging Zakat sector :an exploratory study. In: IIUM International Accounting Conference (INTAC) V, 12-13 July, 2011, Pan Pacific Hotel, KLIA..
  18. Karbhari, Yusuf and Mohamad, Muslim Har Sani (2007) The impact of the modified budgeting systems (MBS) on performance measurement in Malaysian central government organisations. In: Performance Measurement and Control Conference, Sept 26-28, 2007 , Nice, France. (Unpublished)
  19. Nurkholis, Nurkholis and Mohamad, Muslim Har Sani and Ismail, Suhaiza (2010) Antecedents to performance ,measurement under results-based management: the case of local government agencies in East Java, Indonesia. In: International Public Management Network Conference 2010, 28-30 June, 2010 , Rotterdam, The Netherlands . (Unpublished)
  20. Mohamad, Muslim Har Sani and Abdul Rashid, Hafiz Majdi and Ali Mohammed Shawtari, Fekri (2010) Corporate governance mechanisms and earnings management in Malaysian government linked companies. The impact of GLCs transformation policy. In: International Conference Accounting and Finance Conference 2010, 8-9 December, 2010, Kompleks Pentadbiran Kerajaan Persekutuan. (Unpublished)

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Item titleViews
1Enhancing Malaysian public sector transparency and accountability: lessons and issues3725
2The impact of the modified budgeting systems (MBS) on performance measurement in Malaysian central government organisations3027
3The new public financial management in Malaysia 1568
4Corporate governance mechanisms and earnings management in Malaysian government linked companies. The impact of GLCs transformation policy 1544
5Antecedents of Zakat payers trust in an emerging Zakat sector :an exploratory study1369
6The NPFM in emerging economies : the Modified Budgeting System(MBS) in Malaysian government1296
7Going from the talk to doing the walk: extending Malaysian public sector transparency 1278
8An investigation on PMS attributes in service organisations in Malaysia 1204
9Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study1202
10Role of organisational culture on performance measurement practice: the case of Malaysian manufacturing firms 1185
11Service PMS mechanisms: the way activities are measured 1181
12Performance measurement system mechanisms and service process type1161
13Antecedents to performance ,measurement under results-based management: the case of local government agencies in East Java, Indonesia1011
14Corporate governance and earnings management in Malaysian government linked companies: the impact of GLCs transformation policy996
15Antecedents of Zakat payers' trust: the case of Nigeria922
16The moderating influence of organisational capacity on the association between corporate governance and corporate performance821
17The impact of finanacial management reforms on operational effectiveness and accountability in Malaysian Central Government organisations 813
18The influence of corporate governance and organizational capacity on the performance of Malaysian listed companies 672
19Corporate governance mechanisms and unmanaged earnings: evidence from Government Linked Companies (GLCs)612
20Determinants of Maqasid al-Shari’ah-Based performance measurement practices: the case of Malaysian Islamic banks432
21Board characteristics and real performance in Malaysian state-owned enterprises (SOEs)349
22Accounting and accountability of waqf, zakat and Baitul Mal (WZB) in Malaysia: A review of literature231
23The implementation of activity-based costing in the Accountant General’s Department of Malaysia212
24NPFM for public sector managers189
25Assessing audit committee effectiveness of a government statutory body: a case study of the Inland Revenue Board of Malaysia112
26Perakaunan Baitul mal: pengajaran dari tamadun awal Islam32
27Institutionalization of performance management system in a Malaysian local government from the perspective of new institutional sociology16