Staff Directory

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
KULLIYYAH OF ECONOMICS AND MANAGEMENT SCIENCES
muslimh@iium.edu.my
4695
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, management accounting and control, Islamic accounting, earnings quality and governance. His completed research projects include Impact of IFRS on earnings quality, Performance measurement in local government, Trust determinants in zakat institutions, Performance measurement in service industry, and earnings management in GLCs. The research projects are not limited to the Malaysian context. Also, he was involved in the establishment of Bachelor of Accounting program at Kabul University funded by the World Bank, and the development of Islamic Accounting Standard project for Waqaf, Zakat and Baitulmal (WZB) Institutions commissioned by Accountant General Department, Malaysia. Besides, he has been a principal investigator in research projects funded by FRGS and series of IIUM Endowment Funds.
To date, he has published articles in leading journals, such as Asian Review of Accounting, International Journal of Productivity and Performance Management, Islamic Accounting and Business Research, and Asian Journal of Business and Accounting. He has also presented papers at local and international conferences. At the university, he held several administrative posts including Head of Department (Accounting), Deputy Dean, Post graduate coordinator, the chairman of the International Accounting Conference (INTAC), the chairman of Islamic Enhancement and Evaluation Programme (IEEP) and the faculty's research coordinator.
He completed his Ph.D in Cardiff Business School, Cardiff University in 2004. He gained his Master's degree from American University, Washington, D.C. and was placed on the Kogod School of Business's Graduate Scholars List in 1997. The School was ranked amongst the top 40 Business School by the Wall Street Journal Guide to the US Top Business Schools. Also, he has been a voting member of the American Institute of Certified Public Accountants (AICPA) since 1998 and holding credentials as Certified Public Accountant (CPA, Washington, D.C) and as Chartered Global Management Accountant (CGMA). At the national level, he was a member of PAIB Committee of Malaysian Institute of Accountants (MIA) from 2010 to 2014. Prior to joining IIUM, he was at Hanafiah, Raslan and Mohamad (HRM), Chartered Accountants as an auditor.
To date, he has published articles in leading journals, such as Asian Review of Accounting, International Journal of Productivity and Performance Management, Islamic Accounting and Business Research, and Asian Journal of Business and Accounting. He has also presented papers at local and international conferences. At the university, he held several administrative posts including Head of Department (Accounting), Deputy Dean, Post graduate coordinator, the chairman of the International Accounting Conference (INTAC), the chairman of Islamic Enhancement and Evaluation Programme (IEEP) and the faculty's research coordinator.
He completed his Ph.D in Cardiff Business School, Cardiff University in 2004. He gained his Master's degree from American University, Washington, D.C. and was placed on the Kogod School of Business's Graduate Scholars List in 1997. The School was ranked amongst the top 40 Business School by the Wall Street Journal Guide to the US Top Business Schools. Also, he has been a voting member of the American Institute of Certified Public Accountants (AICPA) since 1998 and holding credentials as Certified Public Accountant (CPA, Washington, D.C) and as Chartered Global Management Accountant (CGMA). At the national level, he was a member of PAIB Committee of Malaysian Institute of Accountants (MIA) from 2010 to 2014. Prior to joining IIUM, he was at Hanafiah, Raslan and Mohamad (HRM), Chartered Accountants as an auditor.
Area of Specialisation
- 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)
- Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Public Sector Accounting
Teaching Responsibilities
ACADEMIC WRITING AND LIBRARY SEARCH | 2012/2013 2011/2012 |
ACCOUNTING ANALYSIS FOR DECISION MAKING | 2012/2013 |
ACCOUNTING AND FINANCE FOR MANAGERS | 2006/2007 |
BUSINESS FINANCE 1 | 2018/2019 2017/2018 |
CONTEMPORARY ISSUES IN ACCOUNTING | 2012/2013 2011/2012 2010/2011 2009/2010 |
COST MANAGEMENT | 2010/2011 |
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 ACCOUNTING V | 1998/1999 |
FINANCIAL AND MANAGERIAL ACCOUNTING | 2012/2013 2010/2011 2008/2009 2007/2008 2005/2006 |
INTERNATIONAL FINANCE | 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
Completed
2018 - 2019 | Earnings Quality and Mandatory Adoption of IFRS with Pre-Adoption Divergence Environment: The Case of Nigeria |
2018 - 2019 | Establishment of Bachelor Program in Accounting at Kabul University |
2017 - 2019 | Establishment of Accounting Department at the Economics Faculty of Kabul University Offering Bachelor Degree in Accounting |
2017 - 2017 | Perakaunan dan Pelaporan Kewangan Islam bagi Institut Zakat, Wakaf dan Baitulmal di Malaysia Fasa 2 2017 |
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 |
On-Going
2022 - Present | KAJIAN PASAR BERBANGUNAN / PUSAT PENJAJA DEWAN BANDARAYA KUALA LUMPUR (DBKL) TIDAK BERDAYA SAING |
2021 - Present | Applied Maqasid of Shariah Framework for Validating the Substance of Islamic Financial Instruments: An Accounting Perspective |
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 |
Publications
Article
Conference or Workshop Item
Book Section
2011 | Case studies in decision making and control. In: IIUM Press, ISBN: 978-967-418-186-4, pp. 17-24 |