Assoc. Prof.

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0.01 School of Accountancy Kedah 06010 Malaysia
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I am an Associate Professor at the School of Accountancy, College of Business, Universiti Utara Malaysia (UUM), Kedah, Malaysia. I obtained my BSc(Acctg)(Hons) from UUM in 1990; MSc(Accounting) from the University of Western Australia, Perth in 1994; and PhD in Accounting from Universiti Sains Malaysia (USM), Penang, Malaysia in 2010. As an academician, I have thought courses at the undergraduate level (Financial Accounting and Management Accounting)and the postgraduate level (Financial Accounting, Corporate Governance, and Academic Writing). My research areas are mostly focused in the financial reporting, corporate governance (board diversity, committee diversity, board performance, and ownership structure), firm performance, and earnings quality. I have received research grants from the MOE and the University grants. I have published articles in journals (referred, Scopus, ISI), books, chapters in books, and case studies. I have supervised students doing thesis work at the Master level as well as the PhD level. For the administrative work, I have held positions as the BSc(Acctg) Coordinator, the Postgraduate Coordinator and various Committee members at the School/Department level.

Other Profiles:
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google Google Scholar


To become a renowned global research center in strategic and sustainable accounting.


To produce theory-led, practically relevant research that addresses contemporary organisational and management challenges faced by businesses, public organisations, regulatory bodies, and policy-makers.


Our strategy is focused on creating and sustaining a supportive, collaborative, and vibrant research culture through raising the quality and quantity of research output.

Welcome Note


  Welcome to the Institute for Strategic and Sustainable Accounting Development (ISSAD). We are involved in research, publications, consultations and training towards strategic and sustainable accounting development. We aim to develop and explore the way in which research can enrich professional practices, as well as the way practice can stimulate scholarly inquiry.

Dr. Aidi Ahmi

Director of ISSAD

Research Priorities

  • Financial Accounting & Reporting

    • Accountability and governance in public services • Accounting Disclosures for Capital Markets • Accounting Education & Pedagogy • Social and Political Aspects of Accounting Standards • Financial Reporting & Disclosure • Financial Reporting, Transparency & Accountability • International Accounting Harmonisation and Cultural Impacts • Organisational Aspects of Accounting Reforms • Public Sector Accounting
  • Management Accounting & Costing

    • Activity-based costing (ABC) • Grenzplankostenrechnung (GPK) • Lean Accounting • Management Accounting Systems • Management Disclosure Incentives • Performance Measurement and Evaluation • Resource Consumption Accounting (RCA) • Throughput Accounting • Transfer Pricing
  • Islamic Accounting, Zakat & Waqf

    • Corporate Zakat Management • Disclosure of Shariah compliance • Historical perspectives on Islamic accounting • Islamic Accounting Development • Islamic philanthropy • Shariah Audit • Waqf Management • Zakat Compliance • Zakat Investment
  • Corporate Governance & Sustainability

    • Behavioral Accounting • Compliance on Corporate Governance • Corporate Governance Structure • Corporate Social Responsibility • Environmental Reporting • Ethics and Sustainability • Green Accounting • Non-Financial Reporting • Sustainability Accounting and Accountability • Trust, Accountability and Transparency
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  Try not to become a man of success, but rather try to become a man of value.

Albert Einstein



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 Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia 06010 UUM Sintok, Kedah, Malaysia

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