Staff Directory

Norhayati Bt. Mohd. Alwi

Academic Qualification

  • Doctor of Philosophy in Management Accounting - Doctor of Philosophy, Universiti Sains Malaysia (USM)
  • Master of Arts in Accounting and Finance - Masters Degree, University of Lancaster
  • Bachelor of Arts in Accounting and Finance - Bachelor Degree, University of Lancaster

Norhayati Bt. Mohd. Alwi (Assoc. Prof. Dr.)

Associate Professor
IIUM Gombak Campus


Expert Profile

Dr Norhayati Mohd Alwi joined the Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia in November 2000. Prior to that, she had worked with a manufacturing firm as a financial controller. Leveraging on her expertise in manufacturing firms, she then focused her Ph.D thesis in understanding the application of management accounting in a government-linked company. Her research focus spanned performance management system, management accounting practices, accountability and environmental management accounting. She has supervised both Ph.D and Master's students, mostly adopting qualitative research. To date, she has published articles in several reputable journals, and also presented many papers at local and international conferences. Her research work has landed her several awards at the university level and national level, including an MIA-Articles of Merit Award in 2012
Administratively, she holds various positions, including Head of Academic and Social Entrepreneurship at Entrepreneurship Development Centre, Entrepreneurship Coordinator for the Kulliyyah of Economics and Management Sciences, and Practical Training Coordinator at the Department of Accounting. She had also been appointed as a Member of Sub-Committee for Management Accounting for Accounting Halatuju 3 by the Ministry of Higher Education Malaysia in 2012. She is also an Associate Member of the Malaysian Institute of Accountants since 2010.
She teaches Management Accounting Fundamentals, Cost Management and Decision-Making and Control. Her passion for teaching, has led her to serve several teaching centres such as the IIUM Centre for Continuing Education (ICCE)and IIUM-GSM both at undergraduate and postgraduate levels. She is also heavily involved in coaching students for competitions since 2012. Among the achievements of her teams were the Malaysia Champion of CIMA Global Business Challenge 2012, the First Runner Up of the CIMA Global Business Challenge 2013 for Malaysia Level, the Champion of UUM Business Simulation Challenge 2014, and the Champion of SME-IIUM Internship Programme 2015. Recently she also coached teams competing in HSBS Malaysia Business Case Competition 2015 and ICEAW Regional Business Challenge 2015.

Area of Specialisation

  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Management Accounting (Including Strategic Management Accounting, Performance Management, Cost Management, Management Accounting Control System) - Qualitative Research Methodology
  • Economics, Business And Management ~ Economics, Business And Management ~ Management ~ Organisational Studies - Performance Management System
  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Corporate Governance (Including Accountability, Ethics, Integrity)

Professional Membership

  • 2007: Member of Profesional Body / Association: (Associate Member), Malaysian Institute of Accountants

Teaching Responsibilities

ACCOUNTING FOR STRATEGIC LEADERS 2023/2024 2022/2023 2021/2022
ACCOUNTING RESEARCH METHODS 2019/2020 2018/2019 2017/2018 2012/2013
COST ACCOUNTING I 2003/2004 2002/2003 2001/2002
COST ACCOUNTING II 2004/2005 2003/2004
COST MANAGEMENT 2021/2022 2015/2016 2011/2012 2009/2010
DECISION MAKING & CONTROL 2014/2015 2013/2014 2010/2011 2009/2010
FINANCIAL ACCOUNTING II 2003/2004 2002/2003 2001/2002 2000/2001
INTEGRATED CASE STUDY 2023/2024 2022/2023 2021/2022 2020/2021 2019/2020 2018/2019 2016/2017 2012/2013
MANAGEMENT ACCOUNTING 2016/2017 2004/2005
MANAGEMENT ACCOUNTING FUNDAMENTALS 2023/2024 2022/2023 2019/2020 2018/2019 2017/2018 2016/2017 2015/2016 2014/2015 2013/2014 2012/2013 2011/2012 2010/2011 2009/2010 2008/2009
PRACTICAL TRAINING 2011/2012 2010/2011
USRAH IN ACTION 1 2023/2024 2022/2023 2021/2022
USRAH IN ACTION 2 2023/2024 2022/2023


Management Control System In Solid Waste Management Network In Malaysia.
Ph.D Completed 2021 Main Supervisor
Understanding Internal Auditor'S Roles In Environmental Auditing Practices: A Comparative Analysis Between Alpha And Beta.
Ph.D Completed 2021 Co-supervisor
The Diffusion Of Material Flow Cost Accounting (Mfca) In A Small And Medium-Sized Enterprise (Sme) Automotive Vendor In Malaysia.
Ph.D Completed 2018 Co-supervisor
The Relationship Between Environmental Performance And Financial Performance : An Empirical Study On Saudi Arabia.
Ph.D Completed 2015 Co-supervisor
Accountability Practice In A Waqf Institution In Indonesia: The Case Of Dompet Dhuafa.
Ph.D Completed 2014 Main Supervisor
Humanization Vs Digitalization: Striking A Balance In Managing Uncertainties And Maintaining Sustainability Of Smes.
Ph.D In Progress Member Supervisory Committee
Institutionalisation Of The Shariah Governance Practices In A Malaysian Islamic Bank.
Ph.D In Progress Main Supervisor
Financial Management Practices And Performances In Zakat Institutions.
Master Completed 2015 Main Supervisor
The Disclosure Practices Of Mosques In Singapore.
Master Completed 2015 Co-supervisor
The Influence Of Governance To Zakat Disbursement Efficiency: Empirical Evidence From Brunei Darussalam .
Master Completed 2015 Co-supervisor
Performance Management System In A Malaysian Local Government: A New Institutional Sociology Perspective.
Master Completed 2013 Main Supervisor

Research Projects

2022 - 2023 Quadruple Helix Network to Empower Youth & Single Mother for Sejahtera Community
2022 - 2023 YSM Agropreneurs Incubator Project
2021 - 2022 Writing Teaching Cases - Manufacturing & Construction Company
2018 - 2019 Accounting Graduates' Competency in Malaysia: An Analysis Using A Mixed Methods Approach
2018 - 2021 Insights on Alternative Service Delivery (ASD) Implementations in Commonwealth Countries.
2018 - 2020 Writing Teaching Cases-Cases on Two Manufacturing Companies
2017 - 2017 Kajian Kebolehlaksanaan Penyampaian Perkhidmatan Alternatif (ASD) Dalam Perkhidmatan Penjagaan Warga Emas dan Pemulihan Penagihan Dadah
2017 - 2020 Empirical Evidence of SMEs Using Islamic Financing - A Comparative Study for Malaysia and Indonesia
2016 - 2021 Action research on Specialised Program Which Enhance Graduate Employability Among Low Achievers in Public Universities
2013 - 2015 Understanding Accountability in Waqf Institution
2013 - 2015 Management Best Practice in Zakat Institution in Malaysia
2013 - 2014 "Questionnaire Investigation on Material Efficiency in Malaysian Industries"
2012 - 2013 'Evolution of Performance Management System in a Malaysian Local Government'.
2012 - 2015 Towards Sustainable Development: Examining Environmental Management Accounting Practices in Environmentally Sensitive Industries, Local Governments and SMEs Malaysia
2011 - 2012 Islamic, Accounting And Finance : Challenges And Opportunities In The New Decade (KVC Project 2011)
2010 - 2012 A Case Study on Zakat Management at Pusat Islam UTM Skudai
2023 - Present Writing Teaching Cases- Business Turnaround at Malaysia Airlines Group
2023 - Present Capacity Building of Mobile Spa Entrepreneurs through An Integrated Entrepreneurship, Financial Literacy and Structured Knowledge Transfer Programme for KRT Pangsapuri Selayang Mulia
2019 - Present Financial Management of Zakat in Malaysia

Award & Recognition

23 Aug, 2023 Productivity Champion (Category: Practitioner) - Malaysia Productivity Corporation National
02 Aug, 2023 2023 International Green Gown Awards - IIUM Takrim 2023 University
27 Jul, 2023 Community Engagement Award (Sem 2, 2021/2022) - KENMS Takreem 2023 KCDIO
27 Jul, 2023 Community Engagement Award (Sem 2, 2022/2023) - KENMS Takreem 2023 KCDIO
27 Jul, 2023 Merit Award for Scholarship Community Engagement - KENMS Takreem 2023 KCDIO
17 Jul, 2023 International Green Gowns Award - Environmental Association for Universities and Colleges (EAUC) International
10 Jun, 2023 Gold Award (3rd University in Action Symposium) - Sejahtera Centre for Sustainability & Humanity KCDIO
10 Jun, 2023 Most Promising Project (3rd University in Action Symposium) - Sejahtera Centre for Sustainability & Humanity KCDIO
04 Nov, 2022 RCE Recognition Award 2022 (Outstanding Flagship Project) - United Nation Universities (UNU-IAS) International
12 Sep, 2022 Certificate of Recognition - IIUM Grand Community Engagement(CE) 2022 Project Day University
27 Jul, 2022 Social Entrepreneur Flagship Award - IIUM Takrim Award 2022 University
01 Jul, 2022 Best Booth Award (Most Active Participation) - IIUM Takrim Award 2021 University
21 Jun, 2022 Active Researcher Award - KENMS Takreem 2022 KCDIO
21 Jun, 2022 Community Engagement Award (Sem 2, 2020/2021 & Sem 1, 2021/2022) - KENMS Takreem 2022 KCDIO
21 Jun, 2022 Merit Award for Scholarship Community Engagement - KENMS Takreem 2022 KCDIO
23 May, 2022 High Impact Responsible Research Award (Social Sciences Category) - Responsible Research & Innovation Appreciation 2022 University
10 Nov, 2020 First Place - Emerald Malaysia Case Study Competition National
10 Nov, 2020 Fourth Place - Emerald Malaysia Case Study Competition National
12 Feb, 2019 Best Papers of JAKI Accounting Paper Awards 2018 - Universitas Indonesia International
02 Dec, 2015 Award for 15 Years of Service - International Islamic University Malaysia University
18 Apr, 2013 MIA Articles of Merit Award on PAIB 2012 - Malaysian Institute of Accountants National
20 Feb, 2013 IRIIE 2013 - Silver Medal - International Islamic University Malaysia University
22 Feb, 2012 IRIIE 2012 - Bronze Medal - International Islamic University Malaysia University



2024 Translation of the management control system in a privatised solid waste management network. Journal of Accounting and Organizational Change, 20 (2) pp. 362-382
2023 Audit fiasco: Serba Dinamik ‘serba tak kena’. IIUM Journal of Case Studies in Management, 14 (1) pp. 37-47
2023 The effect of digitalization on the sustainability of Malaysian SMEs. International Journal of Academic Research in Business & Social Sciences, 18 (1) pp. 655-668
2023 The internal auditors’ responses in environmental auditing practices: problem solvers vs checker. Corporate Governance and Organizational Behavior Review, 7 (3) pp. 177-187
2023 Validation of a sejahtera living index using the Rasch model. Intellectual Discourse, 31 (1) pp. 7-30
2022 Environmental auditing practices: understanding the flow between two Malaysian local governments. International Journal of Academic Research in Accounting Finance and Management Sciences, 12 (3) pp. 139-169
2022 The governance structure on the role of internal auditors in environmental auditing practices: cases of Malaysian local organisations. Environmental Challenges, 9 () pp. 1-9
2022 The implementation of environmental auditing practices in Malaysian local governments. Environmental Excellence, 9 () pp.
2021 Alternative service delivery for senior citizen care services in Malaysia. International Journal of Islamic Management and Business, 9 (1) pp. 17-38
2021 Career or environmental crusade? –Irfan’s dilemma. Emerald Emerging Markets Case Studies, 11 (4) pp. 1-24
2021 Makin dirasa makin terasa: the case of Mamart Food. Emerging Markets Case Studies, 11 (3) pp. 1-22
2020 Graduate employability among low academic achievers. The New Educational Review, 62 (4) pp. 46-56
2020 Lean manufacturing system at Rainbow Enterprise. IIUM Journal of Case Studies in Management, 11 (1) pp. 1-14
2020 Universiti pasca Covid-19. Utusan Malaysia, 17 September 2020 () pp.
2019 Financial management practices and performance of Zakat institutions in Malaysia. IPN Journal of Research and Practice in Public Sector Accounting and Management, 9 (1) pp. 1-26
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 Redesigning the University of the Future (UotF) through humanizing education and industry revolution 4.0. International Journal of Interdisciplinary Research and Innovations,, 6 (4 (October-December)) pp. 464-472
2017 A study of accountability practice in Dompet Dhuafa Waqf of Indonesia. Journal of King Abdulaziz University, Islamic Economics, 30 (2) pp. 13-32
2016 Waqf accountability from the stakeholder Salience theory: A case study. Journal of Islamic Monetary Economics and Finance, 2 (1) pp. 1-40
2015 Material Flow Cost Accounting (MFCA) enablers and barriers: the case of a Malaysian small and medium-sized enterprise (SME). Journal of Cleaner Production, 108 (Part B) pp. 1365-1374
2011 A case study on the implementation of Qardhul Hasan concept as a financing product in Islamic Banks in Malaysia. International Journal of Economics, Management and Accounting, 1 (19) pp. 83-101
2009 A case study of performance management system in a Malaysian government linked company. Journal of Accounting & Organizational Change, 5 (2) pp. 243-276
2006 Performance management system:evolution and re-evaluation. Indonesian Management & Accounting Research, 5 (2) pp. 46-59
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

2022 The impact of digitalization towards the Sustainability of Malaysian smes: The dynamic capabilities perspective. In: 1st International Conference on Entrepreneurship, Innovation and Technology (ICEIT 2022),
2019 New public management and alternative service delivery in senior citizen care services. In: IIUM International Conference on Business Management (IICBM 2019),
2016 Management control system in an outsourced solid waste management in Malaysia. In: 2nd UUM International Qualitative Research Conference,
2015 The influence of governance to zakat disbursement efficiency in Brunei Darussalam. In: 6th IIUM International Accounting Conference VI (INTAC VI),
2013 Does better environmental performance lead to improved bottom lines? A theoretical framework. In: EMAN-EU 2013 Conference on Material Flow Cost Accounting,
2013 Material Flow Cost Accounting (MFCA) in Malaysia: an SME's case for cleaner production. In: EMAN-EU 2013 Conference Material Flow Cost Accounting,
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 A case study on the implementation of the Qardhul Hasan concept as a financing product in an Islamic bank in Malaysia. In: IIUM International Accounting Conference V (INTAC V) 2011,
2011 A Case Study on Zakat Management at Pusat Islam UTM, Skudai. In: The World Universities 1st Zakat Conference 2011 (WU1ZC 2011),

2011 Islam, accounting and finance: challenges and opportunities in the new decade . IIUM Press, ISBN: 978-967-0225-46-3
Book Section

2023 The impact of digitalization towards the sustainability of Malaysian SMEs: the dynamic capabilities perspective. In: Springer Nature, ISBN: 978-3-031-28313-0, pp.
2021 A study of financial literacy and micro small medium enterprises in East Java province Indonesia. In: Unissula Press (Anggota AKAPI & APPTI), ISBN: 978-623-7079-98-3, pp. 25-40
2021 Accounting practices and financial literacy of smes in Malaysia. In: Unissula Press (Anggota AKAPI & APPTI), ISBN: 978-623-7079-98-3, pp. 153-171
2020 A gap analysis of SMEs’ training needs and knowledge of challenges to enter the global market”. In: UMY Press, ISBN: 9786239168285, pp. 148-171
2020 Financial literacy for SMEs in Yogyakarta after a decade of SMEs Act. In: UMY Press, ISBN: 9786239168285, pp. 219-221

2020 SMEs and their accessibility to Islamic financing in Malaysia. In: ,
2012 Islamic, accounting and finance: challenges and opportunities in the new decade. In: s.n,