Staff Directory

Nik Nazli Bt Nik Ahmad

Academic Qualification

  • PhD in Accounting - Doctor of Philosophy, University of Leeds
  • Master in Accounting - Masters Degree, Toledo University
  • Bachelor of Business Administration - Bachelor Degree, University of Ohio

Nik Nazli Bt Nik Ahmad (Prof. Dr.)

IIUM Gombak Campus


Expert Profile

Professor Nik Nazli's research interests are in sustainability accounting and reporting, management accounting practices and student-centred learning approaches. Currently she is also working on a research project examining waqf financing for higher educational institutions. Prof. Nik Nazli has published her research work in both local and international journals including the Journal of Cleaner Production, Social Responsibility Journal, Corporate Social Responsibility and Environmental Management Journal and Managerial Auditing Journal. She also sits on the Editorial Board of the Journal of Financial Accounting and Reporting and was a member of the Editorial Board for the Accounting Education: An International Journal for several years. She has also presented papers in various conferences including the European Accounting Association (EAA) and British Accounting Association (BAA) Conferences.
Prof. Nik was also a member of the Material Cost Savings Task Force with the Malaysian Productivity Corporation (MPC) from September 2010 till March 2012. During that period she participated as a member of the Malaysian delegation to the Asian Productivity Organisation's Materials Cost Flow programme in Japan in March 2011. Prof. Nik also served as a member of the adjudication panel for the annual NACRA (National Corporate Reporting Awards) Best Environmental Report category from 2004 till 2008. Recently she participated in ACCA Malaysia's Integrated Reporting Stakeholder's Round Table.
On the national education front, Prof Nik has served in the Ministry of Higher Education's Quality Assurance Panel of Assessors in the academic review of the Bachelors of Accountacy Programmes in University of Malaya and University Malaysia Sabah. In 2013, she was appointed as panel of the Malaysian Institute of Accounting's (MIA) accreditation programme for University Putra Malaysia. Currently, she is a member of the MIA's Examination Committee.
Prof. Nik joined IIUM in 1991 and has held various administrative posts in the University. Her most recent post was as Dean of the Kulliyyah from July 2013 till December 2014. She has also won the award for Best Teacher 2009 (University Level - Applied Arts and Social Science Category) and several awards at the Department/Kulliyyah levels for teaching and research. Prof Nik Nazli is also the joint recipient for the International Federation of Accountants' (IFAC) Article of Merit Award 2007.

Area of Specialisation

  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Accounting Education - Social and Environmental accounting, accounting education, management accounting practices
  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Management Accounting (Including Strategic Management Accounting, Performance Management, Cost Management, Management Accounting Control System)
  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Corporate Governance (Including Accountability, Ethics, Integrity)
  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Corporate Social Responsibility Accounting - Social and Environmental accounting, accounting education, management accounting practices

Teaching Responsibilities

ACCOUNTING ANALYSIS FOR DECISION MAKING 2001/2002 2000/2001 1999/2000 1998/1999
ACCOUNTING THEORY 2018/2019 2017/2018
ACCOUNTING THEORY & POLICY 2015/2016 2013/2014 2012/2013
COST ACCOUNTING II 2000/2001 1999/2000
COST MANAGEMENT 2016/2017 2015/2016 2010/2011
DECISION MAKING & CONTROL 2022/2023 2021/2022 2019/2020 2009/2010 2007/2008
FINANCIAL ACCOUNTING I 1992/1993 1991/1992
FINANCIAL ACCOUNTING II 2000/2001 1999/2000 1996/1997 1995/1996 1991/1992
FINANCIAL ACCOUNTING III 2000/2001 1999/2000 1998/1999 1997/1998 1996/1997
FINANCIAL ACCOUNTING IV 2001/2002 2000/2001
FINANCIAL AND MANAGERIAL ACCOUNTING 2007/2008 2006/2007 2005/2006 2004/2005 2003/2004 2002/2003
INTEGRATED CASE STUDY 2022/2023 2021/2022 2020/2021 2019/2020 2018/2019 2017/2018 2016/2017 2015/2016 2014/2015 2013/2014 2010/2011
MANAGEMENT ACCOUNTING 2003/2004 2002/2003
MANAGEMENT CONTROL SYSTEMS 2010/2011 2007/2008 2006/2007 2005/2006
MANAGERIAL ACCOUNTING 2009/2010 2008/2009 2006/2007 2005/2006
SEMINAR IN COST & MANAGEMENT ACCOUNTING 2012/2013 2009/2010 2008/2009 2007/2008 2006/2007 2005/2006

Research Projects

2016 - 2018 Antecedents of Manager Ethical Practices and Its Effect on Organizational Performance
2016 - 2017 Governance Related Corporate Climate Change Disclosures: Evidences from Public-Listed Oil and Gas Companies in Malaysia
2015 - 2019 The Preparation of Feasibility Study for the Establishment of an International Islamic University in Afghanistan
2013 - 2014 "Questionnaire Investigation on Material Efficiency in Malaysian Industries"
2013 - Islamic Economic Framework for Waqf: Lessons from History,Comparative Best Practices and Developing Contemporary Models
2012 - 2015 Towards Sustainable Development: Examining Environmental Management Accounting Practices in Environmentally Sensitive Industries, Local Governments and SMEs Malaysia
2008 - 2011 Environmental Accounting in Malaysia: Its Impact on Corporate Performance
2017 - Present Organizational Change in Higher Education: Is Realignment Needed in Performance Measurement?
2011 - Present Environmental Accounting and Reporting in Malaysia: Challenges and Future Prospects

Award & Recognition

22 Feb, 2004 Best Researcher Award - International Islamic University Malaysia Kulliyyah
04 Mar, 2003 Quality Research Award (Kulliyyah) - International Islamic University Malaysia Kulliyyah



2021 Financial sustainability in Malaysian public universities: coping with or embracing change?. Journal of Public Budgeting, Accounting & Financial Management, 33 (5) pp. 599-617
2019 Exploring the meaning of climate change discourses: an impression management exercise?. Accounting Research Journal, 32 (2) pp. 113-128
2019 Financial sustainability of Malaysian public universities: officers’ perceptions. International Journal of Educational Management, 33 (2) pp. 317-334
2019 Readiness to implement revenue diversification strategies by Malaysian public universities. Management & Accounting Review, 18 (3) pp. 69-94
2019 Revenue diversification in public higher learning institutions: An exploratory Malaysian study. Journal of Applied Research in Higher Education, 11 (3) pp. 379-397
2017 Power relationships in gender-related disclosures: exploring language in selected Fortune 500 companies’ sustainability reports. International Journal of Business Governance and Ethics, 12 (3) pp. 262-288
2017 Power relationships in gender-related disclosures: exploring language in selected fortune 500 companies’ sustainability reports. International Journal of Business Governance and Ethics, 12 (3) pp. 262-288
2017 Rhetoric as a form of persuasion in disclosing poverty-related CSR activities in corporate disclosures: the case of Bangladesh. Asian Journal of Business and Accounting, 10 (2) pp. 105-135
2016 Marxist feminist perspective of corporate gender disclosures. Asian Journal of Accounting and Governance, 7 () pp. 11-24
2015 Usefulness of environmental information to bank officers in Malaysia. International Journal of Economics and Management, 9 (1) pp. 71-92
2014 Do fund managers perceive environmental information useful? An empirical study from Malaysia. Journal of Cleaner Production, 52 () pp. 281-288
2014 Environmental disclosures by the Malaysian construction sector: Exploring extent and quality. Corporate Social Responsibility and Environmental Management, 21 (4) pp. 240-252
2014 Environmental information usefulness to stakeholders: empirical evidence from Malaysia. Social Responsibility Journal, 10 (2) pp. 348-363
2014 Muslim and non-Muslim fund managers' perception of environmental information. Pertanika Journal of Social Science and Humanities, 22 () pp. 127-140
2013 Case studies in a passive learning environment: some Malaysian evidence. Accounting Research Journal, 26 (3) pp. 173-196
2013 Environmental disclosures of Malaysian property development companies : towards legitimacy or accountability?. Social Responsibility Journal, 9 (2) pp. 241-258
2013 Student-centred learning in a passive learning environment: students' perception and performance. International Journal of Economics and Management, 7 (1) pp. 84-107
2011 Understanding environmental management accounting (EMA) adoption: a new institutional sociology perspective . Social Responsibility Journal, 7 (4) pp. 540-557
2010 An investigation on PMS attributes in service organisations in Malaysia . International Journal of Productivity and Performance Management, 59 (8) pp. 734-756
2010 Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia . Journal of Asia-Pacific Centre for Environmental Accountability, 16 (3) pp. 31-45
2010 Performance measurement system mechanisms and service process type. Asian Journal of Accounting and Governance, 1 () pp. 1-26
2009 A longitudinal examination of environmental reporting practices in Malaysia. Gajah Mada International Journal of Business, 11 (1) pp. 37-72
2009 Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia. IIUM Journal of Economics and Management Sciences, 17 (2) pp. 177-208
2008 Budgetary participation and performance: some Malaysian evidence. International Journal of Public Sector Management, 21 (6) pp. 658-673
2007 Accounting students' perceptions of effective teaching methods and instructor characteristics: some Malaysian evidence. Malaysian Accounting Review, 6 (1) pp. 101-128
2005 Is standard costing obsolete? Empirical evidence from Malaysia. Managerial Auditing Journal, 20 (2) pp. 109-124
2004 Management accounting practices in selected Asian countries: A review of the literature. Managerial Auditing Journal, 19 (4) pp. 493-508
2003 Are budgets useful? A survey of Malaysian companies. Managerial Auditing Journal, 18 (9) pp. 717-724
Conference or Workshop Item

2016 Cost management in public higher education institutions in Malaysia: Challenges in financial sustainability. In: 8th International Management and Accounting Conference (IMAC8),
2009 Service PMS mechanisms: the way activities are measured . In: International Management Accounting Conference 5,

2017 Governance related corporate climate change disclosures: evidences from selected public listed companies in Malaysia. In: ,