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. 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. ISSN 1759-0817 E-ISSN 1759-0825 (In Press)
  2. Mohamad, Muslim Har Sani (2021) Budgeting in public sector. In: Brownbag Session on the Budgeting System in Malaysia, Online. (Unpublished)
  3. 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 (Unpublished)
  4. 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
  5. 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
  6. 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
  7. 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)
  8. 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
  9. Mohamad, Muslim Har Sani (2018) NPFM for public sector managers. In: Bengkel Penyediaan Dokumentasi Perakauan Pengurusan 2018, 12th-14th March 2018, Putrajaya. (Unpublished)
  10. 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
  11. 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
  12. 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
  13. 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)
  14. 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
  15. 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
  16. 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
  17. 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
  18. 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
  19. 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
  20. 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.

Most Viewed Items

Item titleViews
1Enhancing Malaysian public sector transparency and accountability: lessons and issues4539
2The impact of the modified budgeting systems (MBS) on performance measurement in Malaysian central government organisations3798
3The new public financial management in Malaysia 2279
4Corporate governance mechanisms and earnings management in Malaysian government linked companies. The impact of GLCs transformation policy 2065
5Antecedents of Zakat payers trust in an emerging Zakat sector :an exploratory study1849
6The NPFM in emerging economies : the Modified Budgeting System(MBS) in Malaysian government1820
7Going from the talk to doing the walk: extending Malaysian public sector transparency 1809
8Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study1774
9An investigation on PMS attributes in service organisations in Malaysia 1769
10Performance measurement system mechanisms and service process type1722
11Service PMS mechanisms: the way activities are measured 1701
12Role of organisational culture on performance measurement practice: the case of Malaysian manufacturing firms 1691
13Corporate governance and earnings management in Malaysian government linked companies: the impact of GLCs transformation policy1501
14Antecedents to performance ,measurement under results-based management: the case of local government agencies in East Java, Indonesia1465
15Antecedents of Zakat payers' trust: the case of Nigeria1422
16The moderating influence of organisational capacity on the association between corporate governance and corporate performance1409
17The impact of finanacial management reforms on operational effectiveness and accountability in Malaysian Central Government organisations 1235
18The influence of corporate governance and organizational capacity on the performance of Malaysian listed companies 1232
19Corporate governance mechanisms and unmanaged earnings: evidence from Government Linked Companies (GLCs)1208
20Determinants of Maqasid al-Shari’ah-Based performance measurement practices: the case of Malaysian Islamic banks1030
21Accounting and accountability of waqf, zakat and Baitul Mal (WZB) in Malaysia: A review of literature969
22The implementation of activity-based costing in the Accountant General’s Department of Malaysia920
23Board characteristics and real performance in Malaysian state-owned enterprises (SOEs)882
24Perakaunan Baitul mal: pengajaran dari tamadun awal Islam749
25NPFM for public sector managers669
26Assessing audit committee effectiveness of a government statutory body: a case study of the Inland Revenue Board of Malaysia624
27Institutionalization of performance management system in a Malaysian local government from the perspective of new institutional sociology534
28Earnings management in Malaysian companies during the global financial crisis and the coincidental effect of IFRS adoption439
29Development of accountancy in Malaysia100
30Budgeting in public sector43