Staff Directory

Hawa Bt. Ahmad @ Abdul Mutalib

Academic Qualification

  • Doctor of Philosophy - Doctor of Philosophy, University of Salford
  • Master of Science in Information Systems Management - Masters Degree, University of Salford
  • Advance Diploma in Accountancy - Bachelor Degree, Universiti Teknologi MARA (UiTM)

Hawa Bt. Ahmad @ Abdul Mutalib (Ts. Dr.)

Assistant Professor
IIUM Gombak Campus


Expert Profile

She started her career as an Accounts Officer in a manufacturing company based in Malacca in 1995. At the company, she was assigned to the costing division. Her responsibilities were preparing the company's budget, calculating the cost for a new business process such as rework cost, organizing yearly stock take and other related matters. In 2000 to 2002, her career took a new path as an academician with University Technology Mara (UiTM). In 2003, she left UiTM to pursue her Masters in a new discipline; Information Systems until 2004. After graduating, she joined University Tenaga National (UNITEN) for one and a half years. Due to the opportunities for her to pursue her Ph.D, she joined the International Islamic University Malaysia (IIUM) in 2005.
Dr Hawa's Ph.D research title was "Down-to-Earth Issues in Mandatory Information Systems Use". Since she completed her Ph.D, she has presented papers at numerous conferences such as at the Pacific Asia Conference on Information Systems (PACIS). Her thesis was on the philosophical approach of Herman Dooyeweerd towards system use. Which is new in the Malaysian context. She is hoping to introduce the philosophical idea by Herman Dooyeweerd and to link it with the Islamic perspective.
Her current research interest is in the area of Enterprise Architecture (EA). She is very keen on EA because EA is a future research related to accounting information system (AIS). Furthermore, EA is a management tool that would improve an organization's efficiency and productivity, and streamline operations. Currently, she is in a process of completing her RAGS's grant research, "Theoretical Model of Enterprise Architecture Knowledge for Top Management". The research is to be completed in February 2016.The grant is a starting point for her to be more active in research. Dr. Hawa is a member of the Malaysian Institute of Accountants (MIA).

Area of Specialisation

  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Accounting Education
  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Accounting Information System (Including IT and Accounting) - Accounting information system

Teaching Responsibilities

ACCOUNTING AND BUSINESS INFORMATION MANAGEMENT 2023/2024 2021/2022 2020/2021 2019/2020 2018/2019 2017/2018
ANALYSIS & DESIGN OF ACCOUNTING INFORMATION SYSTEMS 2019/2020 2018/2019 2017/2018 2016/2017 2015/2016 2014/2015 2013/2014 2012/2013 2007/2008 2006/2007
ANALYSIS AND DESIGN OF ACCOUNTING INFORMATION SYSTEMS 2023/2024 2022/2023 2021/2022 2020/2021 2019/2020
FINANCIAL ACCOUNTING FUNDAMENTALS 2015/2016 2014/2015 2013/2014 2012/2013
MANAGEMENT ACCOUNTING FUNDAMENTALS 2022/2023 2020/2021 2018/2019 2007/2008 2006/2007
MANAGEMENT CONTROL SYSTEMS 2017/2018 2016/2017 2015/2016
PRACTICAL TRAINING 2023/2024 2017/2018 2016/2017 2015/2016 2014/2015


Predictors And Outcomes Of Adherence To Public Procurement Principles By The Government Agencies In Bangladesh.
Ph.D In Progress Co-supervisor
Accounting Information System Adoption And Decision-Making In The Advertising Industry: A Qualitative Study.
Master Completed 2024 Co-supervisor
Weaknesses Of Malaysian Public Procurement: A Review Of Auditor General'S Reports.
Master Completed 2021 Co-supervisor
The Impact Of Computerized Accounting Information System On Small And Medium Enterprises (Smes) Performance In Mogadishu, Somalia .
Master Completed 2019 Co-supervisor
Public Procurement In Malaysia: Objectives, Principles, And Transparency Of E-Procurement.
Master Completed 2019 Co-supervisor
Impact Of Enterprise Resource Planning (Erp) System On Performance Of Public Sector.
Master Completed 2017 Co-supervisor
Disclosure Of Public Private Partnership (Ppp) Information : Case Of Malaysian Ppp Projects.
Master Completed 2016 Main Supervisor
The Awareness Of Murabahah Financing Facilities And The Perception Towards Accounting Practices Of Murabahah Among Accounting Students In Malaysia.
Master Completed 2015 Member Supervisory Committee
The Awareness Of Murabahah Financing Facilities And The Perception Towards Accounting Practices Of Murabahah Among Accounting Students In Malaysia.
Master Completed 2015 Co-supervisor
Artificial Intelligence Adoption Among External Auditors.
Master In Progress Co-supervisor
Meta-Analytic Review Of Factors Affecting Cheating Among Students: Lense Of Criminology Theories.
Master In Progress Co-supervisor

Research Projects

2023 - 2023 Formulating Digital Audit Practices Roadmap For Malaysian Public Sector: Towards Accelerating National Digital Transformation Agenda
2016 - 2019 Public Private Partnership (PPP): Disclosure of Mandatory and Voluntary Information by the Construction Sector in Malaysia
2016 - 2018 Ethics of Malaysian Public Sector Auditors: Investigation Using Hunt and Vitell Model
2015 - 2019 Enterprise Resources Planning?s Adoption Model In Public Sector Organizations
2013 - 2015 Affordability and Value for Money of Public Private Partnership (PPP) Project: A Case Study of A PPP Hospital in Malaysia
2013 - 2016 Theoretical Model of Enterprise Architecture Knowledge for Top Management
2007 - 2009 Students' Approaches to Learning and Academic Performance in Financial Accounting Fundamentals Course
2023 - Present Determinants of Readiness to Implement Digital Audit Among Malaysian Public Sector Auditors
2022 - Present Knowledge Transfer on Accounting Practices and Digital Entrepreneurship For Sustainable Economic Growth of Asnaf Microentrepreneurs in Perlis.
2021 - Present Internal Auditing in Big Data Analytics Environment: A Case Study in Commercial Setting
2017 - Present Empowering Public Procurement of Malaysian Government: Towards A More Transparent System
2016 - Present Environmental Management Accounting (EMA) Information Usefulness to Managers: Empirical Evidence from Environmentally Sensitive Industries



2023 Bibliometric analysis and review of digital audit practices in the public sector of different countries. IPN Journal of Research and Practice in Public Sector Accounting and Management, 13 (2) pp. 37-60
2023 Incorporating social cognitive learning into learning environment of mathematical science students. INSIGHT Journal, 10 (2) pp. 165-173
2023 Transparency level of the electronic procurement system in Malaysia. Journal of Financial Reporting and Accounting, 21 (3) pp.
2023 Value for money (VFM) in private finance initiative (PFI) implementation in Malaysia. Journal of Accounting & Organizational Change, ahead-of-print (ahead-of-print) pp. 1-22
2022 Reverse mortgages: a bibliometric approach. QUANTUM JOURNAL OF SOCIAL SCIENCES AND HUMANITIES, 3 (3) pp. 17-27
2021 Public procurement in Malaysia: objectives and procurement principles. Journal of Economic and Administrative Sciences, 37 (4) pp. 694-710
2019 Impact of computerized accounting information system on small and medium enterprises In Mogadishu, Somalia: the balance scorecard perspectives. International Journal of Engineering and Advanced Technology (IJEAT), 8 (5C) pp. 159-165
2019 System and Information Quality an Enabler for Assessing ERP Impacts on the Public Sector: The Case of ePBT in Malaysian Local Authorities. INSIGHT JOURNAL, 5 (Special Issue) pp. 74-81
2019 Transparency of public private partnership (PPP): the extent of mandatory information disclosure. Built Environment Project and Asset Management, 9 (5) pp. 655-668
2018 An investigation of challenges in Enterprise Resource Planning (ERP) implementation: the case of public sector in Malaysia. International Journal of Supply Chain Management, 7 (3) pp. 113-117
2017 Disclosure of public-private partnership (PPP) voluntary information: case of Malaysian PPP projects. Asia-Pacific Journal of Business Administration, 9 (2) pp. 146-163
Conference or Workshop Item

2023 Remote teaching and learning: a bibliometric analysis. In: IUMW International Academic Conference 2023,
2019 A descriptive analysis of computerized accounting information system: the case of SME in Somalia. In: 3rd Asia International Multidiciplinary Conference (AIMC) 2019,
2017 Public sector accountants’ opinion on impact of a new enterprise system. In: 4th Information Systems International Conference 2017 (ISICO 2017),
2017 The impacts of ERP systems on public sector organizations. In: 8th International Conference on Advances in Information Technology, IAIT 2016,
2015 Conceptual knowledge relationship model of enterprise architecture and top management roles. In: Australasian Conference on Information Systems 2015,
2015 The Perception Towards Accounting Practices of Murabahah Among Accounting Students in Malaysia. In: International Accounting Conference VI (INTAC VI),
2013 Down-to-earth issues in information system use. In: Pacific Asia Conference in Information Systems (PACIS) 2013,

2021 Financial Intelligence. -, ISBN:

2019 Enterprise resource planning’s adoption model in public sector organizations. In: ,