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 ~ Corporate Governance (Including Accountability, Ethics, Integrity)
  • 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

Professional Membership

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

Teaching Responsibilities

ACCOUNTING RESEARCH METHODS 2019/2020 2018/2019 2017/2018 2012/2013
COST ACCOUNTING I 2001/2002 2002/2003 2003/2004
COST ACCOUNTING II 2003/2004 2004/2005
COST MANAGEMENT 2011/2012 2015/2016 2009/2010
DECISION MAKING & CONTROL 2010/2011 2014/2015 2013/2014 2009/2010
FINANCIAL ACCOUNTING II 2002/2003 2001/2002 2000/2001 2003/2004
INTEGRATED CASE STUDY 2019/2020 2020/2021 2016/2017 2012/2013 2018/2019
MANAGEMENT ACCOUNTING 2016/2017 2004/2005
MANAGEMENT ACCOUNTING FUNDAMENTALS 2010/2011 2011/2012 2013/2014 2012/2013 2016/2017 2019/2020 2014/2015 2017/2018 2018/2019 2009/2010 2015/2016 2008/2009
PRACTICAL TRAINING 2010/2011 2011/2012

Research Projects

2018 - 2021 Insights on Alternative Service Delivery (ASD) Implementations in Commonwealth Countries.
2018 - 2020 Writing Teaching Cases-Cases on Two Manufacturing Companies
2017 - 2020 Empirical Evidence of SMEs Using Islamic Financing - A Comparative Study for Malaysia and Indonesia
2017 - 2017 Kajian Kebolehlaksanaan Penyampaian Perkhidmatan Alternatif (ASD) Dalam Perkhidmatan Penjagaan Warga Emas dan Pemulihan Penagihan Dadah
2016 - 2021 Action research on Specialised Program Which Enhance Graduate Employability Among Low Achievers in Public Universities
2013 - 2015 Management Best Practice in Zakat Institution in Malaysia
2013 - 2015 Understanding Accountability in Waqf Institution
2013 - 2014 "Questionnaire Investigation on Material Efficiency in Malaysian Industries"
2012 - 2015 Towards Sustainable Development: Examining Environmental Management Accounting Practices in Environmentally Sensitive Industries, Local Governments and SMEs Malaysia
2012 - 2013 'Evolution of Performance Management System in a Malaysian Local Government'.
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
2021 - Present Writing Teaching Cases - Manufacturing & Construction Company
2019 - Present Financial Management of Zakat in Malaysia
2018 - Present Accounting Graduates' Competency in Malaysia: An Analysis Using A Mixed Methods Approach

Award & Recognition

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



2021 Alternative service delivery for senior citizen care services in Malaysia. International Journal of Islamic Management and Business, 9 (1) pp. 17-38
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

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

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