Staff Directory

Muslim Har Sani Bin Mohamad

Academic Qualification

  • Doctor of Philosophy in Accounting - Doctor of Philosophy, University of Wales, Cardiff
  • Master in Accounting - Masters Degree, American University, Washington
  • Bachelor of Accounting - Bachelor Degree, International Islamic University Malaysia
  • Diploma in Socia Science Research Methods - Diploma, Cardiff University

Muslim Har Sani Bin Mohamad (Assoc. Prof. Dr.)

Associate Professor
IIUM Gombak Campus


Other's position:

Head, Graduate School of Management

Expert Profile

Dr Muslim Har Sani is an Associate Professor at the Department of Accounting, Kulliyyah of Economics and Management Sciences (KENMS). His research interest covers public sector accounting and governance, management accounting, Islamic accounting, and earnings quality. His contribution in research and consultancy projects includes SDG Budgeting and Costing for Malaysian Government, the setup of Bachelor of Accounting program at Kabul University, the development of Islamic Accounting Standard  for Waqaf, Zakat and Baitulmal (WZB) Institutions, and Malaysian GLCs' Performance and Accountability.  The projects were funded by both internal and external sources including Accountant General Department of Malaysia, DBKL, MOHE-FRGS, UNDP and the World Bank. Dr Muslim's articles are published in leading indexed journals including Asian Review of Accounting, Islamic Accounting and Business Research, International Journal of Innovation Studies, and International Journal of Productivity and Performance Management. At the university, he held several administrative posts including Head of Department, Deputy Dean, and Head of MBA program. He obtained his Doctorate degree from Cardiff University, UK in public sector accounting and governance. He earned his Master's degree from American University, Washington, D.C. and was placed on the Kogod School of Business's Graduate Scholars List. For professional affiliation, Dr Muslim has been a voting member of the American Institute of Certified Public Accountants (AICPA), and holding credentials as Certified Public Accountant (CPA, Washington, D.C) and as Chartered Global Management Accountant (CGMA). At the national level, he is a member of Majlis Profesor Negara, and Malaysian Institute of Accountants (MIA).

Area of Specialisation

  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Public Sector Accounting
  • Economics, Business And Management ~ Economics, Business And Management ~ Human Resource Development (HRD) ~ Performance Management
  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Islamic Accounting
  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Management Accounting (Including Strategic Management Accounting, Performance Management, Cost Management, Management Accounting Control System)

Teaching Responsibilities

BUSINESS FINANCE 1 2018/2019 2017/2018
CONTEMPORARY ISSUES IN ACCOUNTING 2012/2013 2011/2012 2010/2011 2009/2010
DECISION MAKING & CONTROL 2013/2014 2012/2013 2011/2012 2009/2010 2008/2009 2007/2008
FINANCIAL ACCOUNTING I 1999/2000 1998/1999 1997/1998 1995/1996
FINANCIAL ACCOUNTING II 1999/2000 1998/1999 1997/1998
FINANCIAL AND MANAGERIAL ACCOUNTING 2012/2013 2010/2011 2008/2009 2007/2008 2005/2006
INTERNATIONAL FINANCE 2022/2023 2019/2020
ISSUES IN PUBLIC SECTOR ACCOUNTING 2012/2013 2010/2011 2008/2009 2006/2007 2005/2006
MANAGEMENT ACCOUNTING 2013/2014 2005/2006
MANAGEMENT ACCOUNTING FUNDAMENTALS 2018/2019 2017/2018 2016/2017 2015/2016 2006/2007
MANAGERIAL ACCOUNTING 2015/2016 2007/2008 2006/2007
PUBLIC SECTOR ACCOUNTING 2020/2021 2019/2020 2018/2019 2016/2017 2015/2016 2013/2014 2012/2013 2011/2012 2010/2011 2009/2010 2008/2009 2007/2008 2006/2007 2005/2006

Research Projects

2021 - 2022 Applied Maqasid of Shariah Framework for Validating the Substance of Islamic Financial Instruments: An Accounting Perspective
2018 - 2019 Establishment of Bachelor Program in Accounting at Kabul University
2018 - 2019 Earnings Quality and Mandatory Adoption of IFRS with Pre-Adoption Divergence Environment: The Case of Nigeria
2017 - 2017 Perakaunan dan Pelaporan Kewangan Islam bagi Institut Zakat, Wakaf dan Baitulmal di Malaysia Fasa 2 2017
2017 - 2019 Establishment of Accounting Department at the Economics Faculty of Kabul University Offering Bachelor Degree in Accounting
2016 - 2016 Perakaunan dan Pelaporan Kewangan Islam bagi Institusi, Wakaf, Zakat dan Baitulmal di Malaysia
2013 - 2015 Syariah Based Performance Practices in Islamic Financial Institutions : The Case of Islamic Banks in Malaysia
2011 - 2012 Antecedents to Performance Measurement Under Results-Based Management: The Case Government Agencies in east Java, Indonesia
2011 - 2015 Economics and Social Dynamic: Implications on CG Practices in Malaysian Listed Companies (RU 2011)
2010 - 2013 Board Development, Organizational Effectiveness and Legitimacy: The Case of Zakat Institutions in Nigeria
2008 - 2010 Zakat Accountability: Effectiveness of Beneficiaries' Empowerment Schemes in Malaysia and Singapore.
2007 - 2010 Performance Measurement Practices in The Malaysian Companies: An Exploratory Study
2006 - 2012 An Evaluation of the New Public Management: Malaysian GLCs' Accountability and Performance
2021 - Present Public Sector Accounting and Governance Textbook
2021 - Present Partnership for SDG Finance - Undertaking Development Finance Assessment and SDG Budgeting & Costing
2017 - Present The Analysis of Corporate Governance and Intellectual Capital in Indonesian Islamic Banks : A Study from organisational Growth Prespective



2022 A comprehensive analysis of blockchain-based cryptocurrency mining impact on energy consumption. International Journal of Advanced Computer Science and Applications (IJACSA), 13 (4) pp. 590-598
2022 A review on blockchain technology for distribution of energy. International Journal of Engineering Materials and Manufacture, 7 (2) pp. 61-70
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
2022 Linking corporate governance with organisational growth: evidence from Indonesian Islamic banks. Journal of Islamic Accounting and Business Research, () pp.
2022 Pengaruh krisis peperangan terhadap amalan perakaunan pengurusan perusahaan kecil sederhana (PKS) di Yaman. Asian Journal of Accounting and Governance, 18 () pp. 177-189
2021 Cryptocurrency integration challenges in blockchain for financial institution. Asian Journal of Electrical and Electronic Engineering, 1 (2) pp. 28-36
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
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
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
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
2017 Antecedents and outcome of Waqif's trust in Waqf Institution. Journal of Economic Cooperation and Development, 38 (4) pp. 155-180
2017 Board characteristics and real performance in Malaysian state-owned enterprises (SOEs). International Journal of Productivity and Performance Management, 66 (8) pp. 1064-1086
2017 Does intense monitoring matter? A quantile regression approach. Borsa Istanbul Review, 17 (2) pp. 75-85
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
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
2016 Determinants of maqāsiḍ 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
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
2015 Corporate governance mechanisms and unmanaged earnings: evidence from Government Linked Companies (GLCs). Corporate Board: Role, Duties & Composition, 11 (2) pp. 98-111
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
2014 The effect of regulation and goal orientation on performance measurement utilisation: evidence from Indonesian local government. Asian Journal of Business and Accounting, 7 (1) pp. 81-105
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
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
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
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
2011 Antecedents of Zakat payers' trust: the case of Nigeria. International Journal of Economics, Management and Accounting, 19 () pp. 133-164
2011 Enhancing Malaysian public sector transparency and accountability: lessons and issues. European Journal of Economics, Finance and Administrative Sciences, 31 () pp. 133-145
2010 An investigation on PMS attributes in service organisations in Malaysia . International Journal of Productivity and Performance Management, 59 (8) pp. 734-756
2010 Performance measurement system mechanisms and service process type. Asian Journal of Accounting and Governance, 1 () pp. 1-26
2009 The NPFM in emerging economies : the Modified Budgeting System(MBS) in Malaysian government. The Indonesian Management and Accounting Research (IMAR), 8 (1) pp. 19-48
Conference or Workshop Item

2022 Report on pilot study of SDG Budgeting and Costing Guideline. In: Report on Pilot Study of SDG Budgeting and Costing Guideline,
2021 Budgeting in public sector. In: Brownbag Session on the Budgeting System in Malaysia,
2020 Efficiency and effectiveness of zakat distribution for socio-economic benefits and wellbeing of zakat recipients. In: Islamic Social Finance: Pandemic Crisis and Possible Solutions,
2018 Development of accountancy in Malaysia. In: International Seminar: Increased Accounting Capabilities to Meet Global Financial Challenges on Industrial Revolution 4.0,
2018 NPFM for public sector managers. In: Bengkel Penyediaan Dokumentasi Perakauan Pengurusan 2018,
2012 Implementing key performance indicators in a Malaysian local government. In: International Management Accounting Conference 6 - Managing Innovation and Sustaining Excellence,,
2012 Performance Management System (PMS) in a Malaysian local government: a New Institutional Sociology (NIS) perspective. In: The 3rd Global Accounting and Organisational Change Conference 2012,
2011 Antecedents of Zakat payers trust in an emerging Zakat sector :an exploratory study. In: IIUM International Accounting Conference (INTAC) V,
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,
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,
2009 Going from the talk to doing the walk: extending Malaysian public sector transparency . In: 21st Asian-Pacific Conference on International Accounting Issues,
2009 Service PMS mechanisms: the way activities are measured . In: International Management Accounting Conference 5,
2007 The impact of the modified budgeting systems (MBS) on performance measurement in Malaysian central government organisations. In: Performance Measurement and Control Conference,
2006 The new public financial management in Malaysia . In: 2006 Academy of Management Annual Meeting,
2005 The impact of finanacial management reforms on operational effectiveness and accountability in Malaysian Central Government organisations . In: The International Conference on Governance, Accountability and Taxation,
Book Section

2011 Case studies in decision making and control. In: IIUM Press, ISBN: 978-967-418-186-4, pp. 17-24

2018 Perakaunan dan pelaporan kewangan Islam bagi institusi wakaf, zakat dan baitulmal di Malaysia fasa 2, 2017 (Zon 3). In: ,
2017 Perakaunan dan pelaporan kewangan Islam bagi Institusi Wakaf, Zakat dan Baitulmal di Malaysia. In: ,