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. Ilmi, Muhammad Bahrul and Mohamad, Muslim Har Sani and Mohd Shariff, Ros Aniza (2026) Organisational growth and decline in Indonesian Islamic banks. Journal of Islamic Accounting and Business Research, 17 (2). pp. 362-391. ISSN 1759-0817 E-ISSN 1759-0825
  3. 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
  4. 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.
  5. 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.
  6. 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
  7. 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)
  8. 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
  9. 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
  10. Mohamad, Muslim Har Sani (2021) Budgeting in public sector. In: Brownbag Session on the Budgeting System in Malaysia, Online. (Unpublished)
  11. 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)
  12. 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
  13. 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
  14. 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
  15. 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)
  16. 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
  17. Mohamad, Muslim Har Sani (2018) NPFM for public sector managers. In: Bengkel Penyediaan Dokumentasi Perakauan Pengurusan 2018, 12th-14th March 2018, Putrajaya. (Unpublished)
  18. 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
  19. 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
  20. 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

Most Viewed Items

Item titleViews
1Enhancing Malaysian public sector transparency and accountability: lessons and issues1865
2Accounting and accountability of waqf, zakat and Baitul Mal (WZB) in Malaysia: A review of literature1760
3The new public financial management in Malaysia 1706
4The impact of the modified budgeting systems (MBS) on performance measurement in Malaysian central government organisations1642
5The implementation of activity-based costing in the Accountant General’s Department of Malaysia1535
6The moderating influence of organisational capacity on the association between corporate governance and corporate performance1533
7Perakaunan Baitul mal: pengajaran dari tamadun awal Islam1491
8An investigation on PMS attributes in service organisations in Malaysia 1362
9Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study1331
10NPFM for public sector managers1311
11Board characteristics and real performance in Malaysian state-owned enterprises (SOEs)1296
12The NPFM in emerging economies : the Modified Budgeting System(MBS) in Malaysian government1270
13Performance measurement system mechanisms and service process type1268
14Earnings management in Malaysian companies during the global financial crisis and the coincidental effect of IFRS adoption1267
15Antecedents of Zakat payers' trust: the case of Nigeria1255
16Corporate governance mechanisms and unmanaged earnings: evidence from Government Linked Companies (GLCs)1254
17The influence of corporate governance and organizational capacity on the performance of Malaysian listed companies 1248
18Determinants of Maqasid al-Shari’ah-Based performance measurement practices: the case of Malaysian Islamic banks1237
19Institutionalization of performance management system in a Malaysian local government from the perspective of new institutional sociology1220
20Corporate governance mechanisms and earnings management in Malaysian government linked companies. The impact of GLCs transformation policy 1183
21Assessing audit committee effectiveness of a government statutory body: a case study of the Inland Revenue Board of Malaysia1180
22Service PMS mechanisms: the way activities are measured 1171
23Going from the talk to doing the walk: extending Malaysian public sector transparency 1164
24Corporate governance and earnings management in Malaysian government linked companies: the impact of GLCs transformation policy1155
25Role of organisational culture on performance measurement practice: the case of Malaysian manufacturing firms 1136
26Antecedents of Zakat payers trust in an emerging Zakat sector :an exploratory study1095
27The impact of finanacial management reforms on operational effectiveness and accountability in Malaysian Central Government organisations 1093
28Antecedents to performance ,measurement under results-based management: the case of local government agencies in East Java, Indonesia1072
29Linking corporate governance with organisational growth: evidence from Indonesian Islamic banks1059
30Development of accountancy in Malaysia977