IIUM Repository

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. Aman, Fadhilah and Abdul Hamid, Siti Rohani and Mat Isa, Azman and Mohamad, Muslim Har Sani (2025) A systematic review of trends in human–AI collaboration research. International Journal of Technology, Knowledge, and Society, 21 (1). pp. 190-217. ISSN 1832-3669 E-ISSN 2835-0391
  2. Hossain, Noor and Mohamad, Muslim Har Sani (2023) Management controls for effective inter-firm (buyer-supplier) relationships: Bangladesh RMG industry. Asian Journal of Accounting and Governance, 20. pp. 1-15. ISSN 2180-3838 E-ISSN 2716-6060
  3. Siraj, Siti Alawiah and Sulaiman, Maliah and Ab Rashid, Hafiz-Majdi and Mohamad, Muslim Har Sani and Che Mohd Salleh, Marhanum and Osman@Hussin, Ahmad Zamri (2018) Perakaunan dan pelaporan kewangan Islam bagi institusi wakaf, zakat dan baitulmal di Malaysia fasa 2, 2017 (Zon 3). Technical Report. UNSPECIFIED.
  4. Sulaiman, Maliah and Abdul Rashid, Hafiz Majdi and Mohamad, Muslim Har Sani and Osman@Hussin, Ahmad Zamri and Siraj, Siti Alawiah and Tahir, Ibrahim Nuhu (2017) Perakaunan dan pelaporan kewangan Islam bagi Institusi Wakaf, Zakat dan Baitulmal di Malaysia. Technical Report. UNSPECIFIED.
  5. Md. Auzair, Sofiah and Basloom, Ramy and Mohamad, Muslim Har Sani and Mohd Amir, Amizawati (2022) Pengaruh krisis peperangan terhadap amalan perakaunan pengurusan perusahaan kecil sederhana (PKS) di Yaman. Asian Journal of Accounting and Governance, 18. pp. 177-189. ISSN 2180-3838 E-ISSN 2716-6060
  6. Mohamad, Muslim Har Sani and Ismail, Suhaiza and Siraj, Siti Alawiah and Middlebrook, Peter (2022) Report on pilot study of SDG Budgeting and Costing Guideline. In: Report on Pilot Study of SDG Budgeting and Costing Guideline, Putrajaya. (Unpublished)
  7. Basloom, Rami Salmeen and Mohamad, Muslim Har Sani and Auzair, Sofiah (2022) Applicability of public sector reform initiatives of the Yemeni government from the integrated Toe-Doi framework. International Journal of Innnovation Studies, 6 (4). pp. 286-302. ISSN 2096-2487 E-ISSN 2589-2975
  8. Mohd. Shariff, Ros Aniza and Ilmi, Muhammad Bahrul and Mohamad, Muslim Har Sani (2022) Linking corporate governance with organisational growth: evidence from Indonesian Islamic banks. Journal of Islamic Accounting and Business Research, 13 (4). pp. 623-648. ISSN 1759-0817 E-ISSN 1759-0825
  9. Mohamad, Muslim Har Sani (2021) Budgeting in public sector. In: Brownbag Session on the Budgeting System in Malaysia, Online. (Unpublished)
  10. Mohamad, Muslim Har Sani (2018) Development of accountancy in Malaysia. In: International Seminar: Increased Accounting Capabilities to Meet Global Financial Challenges on Industrial Revolution 4.0, 21 Nov 2018, Sumatera, Indonesia. (Unpublished)
  11. Ayedh, Abdullah Mohamed and Fatima, Abdul Hamid and Mohamad, Muslim Har Sani (2019) Earnings management in Malaysian companies during the global financial crisis and the coincidental effect of IFRS adoption. Australasian Accounting Business and Finance Journal, 13 (1). pp. 4-26. ISSN 1834-2019 E-ISSN 1834-2019
  12. 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 E-ISSN 2406-9701
  13. 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
  14. 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 E-ISSN 2600-9390 (In Press)
  15. 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
  16. Mohamad, Muslim Har Sani (2018) NPFM for public sector managers. In: Bengkel Penyediaan Dokumentasi Perakauan Pengurusan 2018, 12th-14th March 2018, Putrajaya. (Unpublished)
  17. 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
  18. 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
  19. 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
  20. 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)

Most Viewed Items

Item titleViews
1Enhancing Malaysian public sector transparency and accountability: lessons and issues1306
2Accounting and accountability of waqf, zakat and Baitul Mal (WZB) in Malaysia: A review of literature1276
3The impact of the modified budgeting systems (MBS) on performance measurement in Malaysian central government organisations1269
4The new public financial management in Malaysia 1238
5The implementation of activity-based costing in the Accountant General’s Department of Malaysia1108
6The moderating influence of organisational capacity on the association between corporate governance and corporate performance1100
7Perakaunan Baitul mal: pengajaran dari tamadun awal Islam1083
8NPFM for public sector managers925
9The influence of corporate governance and organizational capacity on the performance of Malaysian listed companies 924
10Corporate governance mechanisms and unmanaged earnings: evidence from Government Linked Companies (GLCs)924
11Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study921
12Board characteristics and real performance in Malaysian state-owned enterprises (SOEs)917
13Earnings management in Malaysian companies during the global financial crisis and the coincidental effect of IFRS adoption910
14Determinants of Maqasid al-Shari’ah-Based performance measurement practices: the case of Malaysian Islamic banks909
15Antecedents of Zakat payers' trust: the case of Nigeria898
16The NPFM in emerging economies : the Modified Budgeting System(MBS) in Malaysian government873
17Assessing audit committee effectiveness of a government statutory body: a case study of the Inland Revenue Board of Malaysia862
18An investigation on PMS attributes in service organisations in Malaysia 857
19Performance measurement system mechanisms and service process type852
20Institutionalization of performance management system in a Malaysian local government from the perspective of new institutional sociology842
21Service PMS mechanisms: the way activities are measured 824
22Corporate governance and earnings management in Malaysian government linked companies: the impact of GLCs transformation policy819
23Corporate governance mechanisms and earnings management in Malaysian government linked companies. The impact of GLCs transformation policy 812
24Role of organisational culture on performance measurement practice: the case of Malaysian manufacturing firms 802
25Going from the talk to doing the walk: extending Malaysian public sector transparency 796
26Antecedents of Zakat payers trust in an emerging Zakat sector :an exploratory study778
27Antecedents to performance ,measurement under results-based management: the case of local government agencies in East Java, Indonesia717
28The impact of finanacial management reforms on operational effectiveness and accountability in Malaysian Central Government organisations 696
29Linking corporate governance with organisational growth: evidence from Indonesian Islamic banks686
30Development of accountancy in Malaysia668