Staff Directory


Siti Alawiah Bt. Siraj

Academic Qualification

  • Doctor of Philosophy in Accounting - Doctor of Philosophy, Cardiff University
  • Master of Science (Accounting) - Masters Degree, International Islamic University Malaysia

Siti Alawiah Bt. Siraj (Dr.)

Assistant Professor
IIUM Gombak Campus

KULLIYYAH OF ECONOMICS AND MANAGEMENT SCIENCES


s.alawiah@iium.edu.my
4692


Expert Profile


Siti Alawiah joined IIUM in 2001 and since then her academic involvement is primarily in the financial management of Islamic non-financial institutions (i.e waqf, zakat, baitulmal and mosques) and the public sector. Her interest in these areas are reflected in both of her teaching and research profiles. She wrote a dissertation for the MSc (Accounting) on the financial management of mosques in Malaysia while her PhD focused on the accountability of waqf institutions in Malaysia. Her expertise in these areas has been recognized at the national level when she is recently appointed by the Accountant General Department Malaysia to lead a research team on the development of the Islamic accounting standards for Waqf, Zakat and Baitulmal institutions in Malaysia. She is also currently involved in researches on financial sustainability of the Malaysian higher education institutions and the implementation of accrual accounting in the Malaysian public sector. She has presented various papers in both local and international conferences as well as publishing her works in local and international refereed journals.
On her education, Siti Alawiah sat for the professional accountancy examinations (Chartered Association of Certified of Accountants [ACCA]) right after the high school and obtained the ACCA qualification in 1993. She then completed MSc in Accounting at IIUM and completed her PhD in Accounting & Finance in Cardiff University, UK in 2013. She was accepted as a full member of ACCA and the Malaysian Institute of Accountants (MIA) in 1998 and 1999 respectively. She was later conferred the Fellowship of ACCA in 2003.
Prior to joining IIUM, Siti Alawiah spent five years at Majlis Amanah Rakyat (MARA) as an accountant. At present, she is an Assistant Professor at the Department of Accounting, Kulliyyah of Economics & Management Sciences, IIUM since July 2013.


Area of Specialisation


  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Accounting Education


Teaching Responsibilities


ACCOUNTING FOR ISLAMIC BANKS 2016/2017
ACCOUNTING FOR ISLAMIC FINANCIAL INSTITUTIONS 2016/2017 2015/2016
COST & MANAGEMENT ACCOUNTING 2005/2006
COST ACCOUNTING II 2006/2007
COST AND MANAGEMENT ACCOUNTING 2005/2006 2004/2005 2003/2004
COST MANAGEMENT 2007/2008
FINANCIAL ACCOUNTING II 2003/2004
ISSUES IN PUBLIC SECTOR ACCOUNTING 2014/2015
LITERATURE REVIEW 2013/2014
MANAGEMENT ACCOUNTING 2017/2018 2016/2017 2015/2016 2014/2015 2012/2013 2007/2008
MANAGEMENT ACCOUNTING FUNDAMENTALS 2021/2022 2020/2021 2018/2019 2017/2018 2016/2017 2015/2016 2014/2015 2013/2014 2012/2013
PUBLIC SECTOR ACCOUNTING 2021/2022 2019/2020 2018/2019 2017/2018 2014/2015 2013/2014 2012/2013 2007/2008 2006/2007 2005/2006 2004/2005 2003/2004


Research Projects


Completed
2019 - 2021 Perakaunan dan Pelaporan Kewangan Islam bagi Institusi Baitulmal, Zakat dan Wakaf di Malaysia Fasa 4 2019
2019 - 2020 KAJIAN KUTIPAN DAN AGIHAN ZAKAT DI WILAYAH PERSEKUTUAN
2018 - 2018 Penyelidikan Perakaunan dan Pelaporan Kewangan Islam Bagi Institusi Wakaf, Zakat dan Baitulmal di Malaysia (FASA 3)
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
2006 - 2007 Original Title: A Study on Preparers? and Users? Perceptions of Corporate Annual Reports in Malaysia New Title: The Importance and Usefulness of Corporate Annual Reports in Malaysia: Views of Preparers and Users
On-Going
2021 - Present MANAGEMENT ACCOUNTING FROM AN ISLAMIC PERSPECTIVE
2021 - Present Partnership for SDG Finance - Undertaking Development Finance Assessment and SDG Budgeting & Costing
2019 - Present Financial Management of Zakat in Malaysia
2017 - Present Organizational Change in Higher Education: Is Realignment Needed in Performance Measurement?
2014 - Present Modelling of an Accounting and Reporting Framework for Waqf in Malaysia
2014 - Present Modelling the Readiness to Institutionalize Accrual Accounting System in Malaysian Federal Government
- CAPACITY BUILDING THROUGH FINANCIAL LITERACY AND SKILLS TRANSFER PROGRAMME AMONG YOUNG ENTREPRENEURS & SINGLE MOTHERS IN RCE GREATER GOMBAK


Publications


Article

2020 Building Trust in Waqf Management – Implications of Good Governance and Transparent Reporting. The Singapore Economic Review, () pp. 1-26
2020 Internal control practices of mosques in Java, Indonesia. Jurnal Akuntasi dan Keuangan Indonesia, 17 (1) pp. 84-101
2019 Amalan perakaunan zakat di majlis agama Islam negeri terpilih. IPN Journal of Research and Practice in Public Sector Accounting and Management, 9 (1) pp. 47-66
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
2018 Implementation of accrual accounting by Malaysian federal government: are the accountants ready?. Journal of Accounting and Organizational Change, 14 (2) pp. 234-247
2018 Pengiktirafan dan pengukuran aset-aset di Majlis Agama Islam Negeri (MAIN): amalan dan cabaran. IPN Journal of Research and Practice in Public Sector Accounting and Management, 8 () pp. 23-48
2017 Antecedents and outcome of Waqif's trust in Waqf Institution. Journal of Economic Cooperation and Development, 38 (4) pp. 155-180
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
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
2017 Toward developing a model of stakeholder trust in waqf institutions. Islamic Economic Studies, 25 (Special Issue) pp. 85-109
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 Complexities of waqf development in Bangladesh. Journal of Emerging Economics and Islamic Research, 4 (3) pp. 17-26
2016 Marxist feminist perspective of corporate gender disclosures. Asian Journal of Accounting and Governance, 7 () pp. 11-24
2008 Internal control systems in West Malaysia's state mosques. American Journal of Islamic Social Sciences, 25 (1) pp. 63-81
2007 The financial management practices of state mosques in Peninsular Malaysia. The Indonesian Management Accounting Research , 6 (2) pp. 65-86
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),
2015 Strategic planning and accountability of waqf management in Malaysia. In: 4th International conference on Inclusive Islamic Financial Sector Development 2015,
2014 Financial accountability of Waqf (Pious endowment) institutions: the case of budgeting practices in state Islamic religious councils in Malaysia. In: 50th BAFA Annual Conference,
2007 Pengurusan kewangan: mempamerkan akauntabiliti masjid Negeri di Semenanjung Malaysia. In: Seminar Kebangsaan Pengurusan Masjid 2007,
Monograph

2020 Cadangan pelaksanaan perakaunan dan pelaporan kewangan Islam bagi Institusi Baitulmal, zakat dan wakaf di Malaysia (Zon 3). In: ,