Associate Prof. Dr. Zakiah Binti Saleh
  Associate Professor
  Department of Accountancy
  Faculty of Business and Accountancy
Tel. No. (Office)
Fax No.
E-mail Address
ResearcherID Link  
  Department of Accountancy, Faculty of Business and Accountancy, University of Malaya, 50603 Kuala Lumpur, MALAYSIA

(Qualification), (Institution).

(Organisation), (Role), (Year), (Level).

THE CHARTERED INSTITUTE OF PUBLIC FINANCE & ACCOUNTANCY, Chartered Accountant, 2015, (International)

Accountant General's Department Knowledge Management, Chief Editor, 2012-2017, (National)


MALAYSIAN ACCOUNTING ASSOCIATION, Treasurer, 2011-2012, (National)

International Journal of Governmental Financial Management, Editorial Board Member, 2009, (International)

Asian Journal of Business and Accounting, Editorial Board Member, 2008-2015, (International)

MALAYSIAN INSTITUTE OF ACCOUNTANTS, Associate Member, 2004, (National)


(Role), (Level), (Start date),(End Date).

Internal Assessor, University Malaya, 12-Jun-13 - 11-Jun-15

Deputy Dean Of Higher Degree, Graduate Business School, Faculty Of Business And Accountancy, 01-Jul-12 - 31-Jul-14

Committee Member, IAAER and ACCA Accounting Consortium, Faculty Of Business And Accountancy, 01-Oct-10 - 08-Nov-10

Team Member, Working Committee for AACSB, Faculty Of Business And Accountancy, 26-May-10 - 25-May-13

Content Executive Knowledge Management JANM - Academic Member, National, 04-Dec-09 - 03-Dec-15

Coordinator MBA and MM Programmes, Faculty Of Business And Accountancy, 11-Apr-09 - 10-Apr-10

Head, Woking Committee for IFRS Workshop, Faculty Of Business And Accountancy, 02-Mar-09 - 01-Mar-10

Acting Deputy Dean, Faculty Of Business And Accountancy, 04-Dec-07 - 31-Jan-08

Head Of Department, Department Of Financial Accounting And Audit, Faculty Of Business And Accountancy, 01-Sep-06 - 31-Aug-07

Deputy Chairperson, the 19th Asian-Pacific Conference Organising Committee, International, 26-May-06 - 14-Nov-07

Committee Member, Ad Hoc Committee for Master in Accounting Programme, Faculty Of Business And Accountancy, 21-Feb-06 - 20-Feb-07

Chairperson, Ad Hoc Working Committee of Maybank Chair, Faculty Of Business And Accountancy, 17-Feb-06 - 31-Aug-07

Committee Member, Quality Assurance Committee, Faculty Of Business And Accountancy, 01-Jan-06 - 31-Jan-07

Deputy Dean Of Undergraduate, Faculty Of Business And Accountancy, 01-Jan-04 - 31-Aug-06

Committee Member, UM-FBA Asian Business Conference Organising Committee, Faculty Of Business And Accountancy, 20-May-03 - 15-Apr-05

Committee Member, Master of Business Administration Program Committee, Faculty Of Economics And Administration, 01-Jan-98 - 30-Jun-99


Public Sector Accounting (Government accounting reform; financial accounting and reporting; performance reporting; accountability; governance)


Isa, C.R., Saleh, Z. & Abu Hasan, H. (2013). Accrual Accounting: Change and Managing Change. Kuala Lumpur: Institut Perakaunan Negara. ISBN 978-967-0601-03 

Che Ruhana Isa, Zakiah Saleh and M. Fazilah Abdul Samad. (1998). A study of the current financial accounting and reporting practices of oil and gas companies involved in upstream activities in Malaysia. Kuala Lumpur: MACPA Educational Trust Fund. ISBN 978-98-3992-091-8 
Chapter In Book

Zakiah Saleh and Haslida Abu Hasan (2015) The Role of Public Accounts Committee in Enhancing Government Accountability in Malaysia. In Hoque, Z (ed.) Making Governments Accountable: The Role of Public Accounts Committees and National Audit Offices. London: Routledge. ISBN: 978-1-315-76861-8 

Che Ruhana Isa, Zakiah Saleh and Haslida Abu Hasan (2014). Transition Towards Accrual Accounting: Commitment to Change in the Malaysian Public Sector. In Malaysian Institute of Accountants, Articles of Merit Award on PAIB 2013 (pp. 37-48). Retrieved from Article_of_Merit_2013_eBook.pdf. ISBN: 978-967- 11317-5-6 

Zakiah Saleh (2013). Financial and Administration II: Accounting and Reporting. In Siddiquee, N. (ed.), Public Management and Governance in Malaysia: Trends and Transformations (pp. 120-138). New York: Routledge. ISBN: 978-0-415-50428-7 

Zainal, D., Zulkifli, N. and Saleh, Z. (2013). Corporate Social Responsibility Reporting (CSRR) in Malaysia: The Impact of CSRR Regulation. In Nehjati, M. (ed.), Frontiers of Business, Management and Economics: An Interdisciplinary Collection of Managerial Research Findings and Breakthroughs (p. 46-50). Boca Raton, Florida: Universal-Publishers. ISBN: 978-1-61233-265-9 

Gan, K., Saleh, Z., & Abessi, M. (2013). Ownership Structure and Voluntary Disclosure of Intellectual Capital: Evidence from Malaysia. In N. Ndubisi, & S. Nwankwo (Eds.), Enterprise Development in SMEs and Entrepreneurial Firms: Dynamic Processes (pp. 390-404). Hershey, PA: IGI Global . doi:10.4018/978-1-4666-2952- 3.ch022 

Che Ruhana Isa and Zakiah Saleh (2012). The Extent of Financial and Management Accounting Practices Among Malaysian SMEs. In Norbani Che Ha and Amir Mahmood (Eds.), Malaysian SMEs in the New Economy (pp. 143- 162). Petaling Jaya, Selangor: Cengage Learning. ISBN: 978-967-03-5700-3 

Zakiah Saleh (2009). Development in Governmental Accounting and Reporting in Malaysia. In Bourmistrov, A. and Mellemvik, F. (Eds.), Zhengfu Kuaijide Guoji Qushi Yu Jingyan [International Trends and Experiences in Governmental Accounting] (pp. 45-55). Beijing: China Financial & Economics Publishing House. ISBN: 978-7-5095-1333-0 

Zakiah Saleh (2008). Reforming Public Sector Accounting. In S. Susela Devi and Rusnah Muhamad (Eds.), Meeting the Challenges of the Knowledge Economy: Exploring Glocalisation in Accounting Education and Financial Accounting and Reporting (pp. 14-36). Kuala Lumpur: KPMG. ISBN: 978-983- 43925-0-5 

Zakiah Saleh & Maurice W. Pendlebury (2007). Accruals Accounting in Government: Developments in Malaysia. In Rowley, C. and Warner, M. (Eds.), Management in South-East Asia: Business Culture, Enterprises and Human Resources (pp. 32-46). Oxon: Routledge. ISBN: 978-0-415-38334-9 

Zakiah Saleh (2005). Development in Governmental Accounting and Reporting in Malaysia: An Analysis Using Luder's Contingency Model. In Bourmistrov, A. and Mellemvik, F. (Eds.), International Trends and Experiences in Governmental Accounting (pp. 67-79). Oslo: Cappelan Akademisk Forlag. ISBN: 978-82-02- 24583-4 
Article In Academic Journals

Nur Barizah Abu Bakar and Zakiah Saleh (2015) Review of Literature on Factors Influencing Public Sector Disclosure: The Way Forward. Asian Journal of Business and Accounting 8(2), pp. 155 - 184. (SCOPUS-Cited Publication)

Zainal, D., Zulkifli, N. & Saleh, Z. (2013). A Longitudinal Analysis of Corporate Social Responsibility (CSRR) in Malaysian Public Listed Firms: Pre-and Post-Mandatory CSRR Requirement. International Journal of Advanced Research in Management and Social Sciences, Vol. 2, No. 1, pp. 245-262. (Non-ISI/Non-SCOPUS Cited Publication)

Zainal, D., Zulkifli, N. and Saleh, Z. 2013. Corporate Social Responsibility Reporting in Malaysia: A Comparison Between Shariah and Non-Shariah Approved Firms. Middle East Journal of Scientific Research 15(7), pp. 1035-1046. (ISI/SCOPUS Cited Publication)

Kin Gan, Zakiah Saleh, Masoud Abessi and Ching Choo Huang (2013). Intellectual capital disclosure in the context of corporate governance. International Journal of Learning and Intellectual Capital, Vol. 10, No. 1, pp. 52-70. (SCOPUS-Cited Publication)

Zainal, D., Zulkifli, N. & Saleh, Z. (2013). Corporate Board Diversity in Malaysia: A Longitudinal Analysis of Gender and Nationality Diversity. International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 3, No. 1, pp. 136-148. (Non-ISI/Non-SCOPUS Cited Publication)

Haslida Abu Hasan, Zakiah Saleh and Che Ruhana Isa (2013). Change Towards Accrual Accounting: Perception of Top Management in the Malaysian Federal Government. IPN Journal of Research and Practice in Public Sector Accounting and Management, Vol. 3, pp.101-112. (Non-ISI/Non-SCOPUS Cited Publication)

Zakiah Saleh, Che Ruhana Isa and Haslida Abu Hasan (2012). Accrual Accounting: Change and Managing Change. IPN Journal of Research and Practice in Public Sector Accounting and Management, Vol. 2, pp. 41-52. (Non-ISI/Non-SCOPUS Cited Publication)

Kiew-Heong Yap and Zakiah Saleh (2011). Internet Financial Reporting in Malaysia: The Preparers' View. Asian Journal of Finance & Accounting. Vol. 3, No. 1, pp. 138-161. (Non-ISI/Non-SCOPUS Cited Publication)

Che Ruhana Isa, Zakiah Saleh and Ruzita Jusoh (2011). Commitment to Change Among Government Accountants in Malaysia. Asian Journal of Business and Accounting, Vol. 4, No. 2, pp. 68-88. (SCOPUS-Cited Publication)

Kiew-Heong Yap, Zakiah Saleh and Masoud Abessi (2011). Internet Financial Reporting and Corporate Governance in Malaysia. Australian Journal of Basic and Applied Sciences. Vol. 5, No. 10, pp. 1273- 1289. (SCOPUS-Cited Publication)

Nur Barizah Abu Bakar and Zakiah Saleh (2011). Incentives for Disclosure of Accounting Information in Public Sector: A Literature Survey. International Research Journal of Finance and Economics, Issue 75 (October), pp. 24-38. (SCOPUS-Cited Publication)

Nur Barizah and Zakiah Saleh (2011). Public Sector Accounting Research in Malaysia: Identifying Gaps and Opportunities. IPN Journal of Research and Practice in Public Sector Accounting and Management. Vol. 1, pp. 23-52. (Non-ISI/Non-SCOPUS Cited Publication)

Che Ruhana Isa, Zakiah Saleh and Ruzita Jusoh. (2011). Management Accounting Practices Among Malaysian Local Governments: An Exploratory Study. Journal of Accounting Perspectives, Vol. 1, pp. 1-19. (Non-ISI/Non-SCOPUS Cited Publication)

Nur Barizah Abu Bakar, Zakiah Saleh and Muslim Har Sani Mohamad (2011). Enhancing Malaysian Public Sector Transparency and Accountability: Lessons and Issues. European Journal of Economics, Finance and Administrative Sciences, Issue 31, pp. 133-145. (SCOPUS-Cited Publication)

Mohammed Shaiban & Zakiah Saleh (2010). The Impact of Information Intermediaries on Stock Price Synchronicity. Asian Journal of Business and Accounting, Vol 3, No. 2, pp. 1-29. (SCOPUS-Cited Publication)

Gan Kin and Zakiah Saleh (2008). Intellectual Capital and Corporate Performance of Technology-Intensive Companies: Malaysia Evidence. Asian Journal of Business and Accounting, Vol. 1, No. 1, pp. 113-130. (SCOPUS-Cited Publication)

Zakiah Saleh (2008). Factors that Influence the Development of Governmental Accounting in Malaysia. Journal of Accounting Perspectives, Vol. 1, December, pp. 73-92. (Non-ISI/Non-SCOPUS Cited Publication)

Che Ruhana Isa, Zakiah Saleh and Noor Sharoja Sapiei (2008). A Survey on Financial and Management Accounting Practices Among Small and Medium Enterprises in Malaysia. Journal of Accounting Perspectives, Vol. 1, pp. 17-34. (Non-ISI/Non-SCOPUS Cited Publication)

Zakiah Saleh (2007). Malaysian Governmental Accounting: National Context and User Orientation. International Review of Business Research Papers, Vol. 3, No.2, June, pp.376-384. (Non-ISI/Non-SCOPUS Cited Publication)

Zakiah Saleh and Maurice Pendlebury (2006). Accruals Accounting in Government - Developments in Malaysia. Asia Pacific Business Review, Vol. 12, No. 4, October, pp. 421-435. (SCOPUS-Cited Publication)
Technical Report

Ong Fon Sim, Md Nor Othman, Laily Paim, Abdul Razak Kamaruddin, and Zakiah Saleh (2005). Consumption Behaviour of Older People in Malaysia, IRPA Report. 

Abdul Azid, Ainin Sulaiman, Ahmad Hidayat Buang, Radiah Abdul Kader, Zakiah Saleh (1999). Kajian Skim Simpanan dan Kredit Pertubuhan Peladang, Research Report, UPUM. 

Zakiah Saleh (2002). Governmental Accounting in Malaysia, PhD Thesis, University of Wales, Cardiff, UK. 

Zakiah Saleh (1991). Segmental Reporting: Comparative Study of Segment Disclosures in the United Kingdom and the United States, Master Dissertation, University of Glasgow. 

(Project title), (Role), (From)-(Until), (Source), (Level).

Accrual Accounting: Change and Managing Change, Co-Investigator, 2012-2013, Accountant General's Department, National

Corporate Ownership Structure and Corporate Social Responsibility Reporting (CSRR): The Moderating Role of Board of Directors and Regulatory Regime, Co-Investigator, 2011-2013, The Association of Chartered Certified Accountants (ACCA), National

A Study on Governance & Social Responsibility of Organisations in Malaysia, Co-Investigator, 2010-2011, Short Term Research Fund (Vote F)(PJP), National

Corporate Social Responsibilities (CSR) in Malaysian Family Business, Principal Investigator(PI), 2010-2012, Short Term Research Fund (Vote F)(PJP), National

Corporate Environmental Responsibility, Performance And Reporting: An Attitudinal Survey Of Managers In Malaysia, Principal Investigator(PI), 2007-2008, Short Term Research Fund (Vote F)(PJP), National

Management Accounting Control Systems and Performance Measurement Systems in the Context of Reforms in Local Governments, Co-Investigator, 2007-2009, Fundamental Research Grant Scheme (FRGS), National

Accounting Practices by Small Medium Enterprises, Co-Investigator, 2005-2006, UM (CEDER), National

Consumption Behaviours of Older People in Malaysia, Co-Investigator, 2003-2006, MOSTI (IRPA)

Survey on Governmental Accounting and Reporting in Malaysia, Principal Investigator(PI), 2001-2002, Short Term Research Fund (Vote F)(PJP), National

Accounting for Oil and Gas Industry, Co-Investigator, 1992-1992, MACPA Educational Trust Fund, National

(Project title), (Role), (From)-(Until), (Organisation).

Kajian Skim Simpanan dan Kredit Pertubuhan Peladang, Consultant, 1997-1999, Lembaga Pertubuhan Peladang

Prestasi dan Kedudukan Kewangan Syarikat-Syarikat Penerbitan di Malaysia, Consultant, 2012-2012, Majlis Buku Kebangsaan Malaysia


Post Graduate Level
(Name of Degree), (Name of Candidates), (Title of Thesis), (Academic Session)


Doctoral Degree (PhD), Abdulla Mohamed Hamoud Al-Tholaya, Accounting Implication of E-Government in Yemen, 2003/2004

Doctoral Degree (PhD), Gan Kin, Corporate Governance, Ownership Structure and Intellectual Capital Disclosure: Evidence From Malaysia, 2005/2006

Doctoral Degree (PhD), Mohammed Sharaf Mohsen Shaiban, Corporate Transparency, Private Information and Stock Price Synchronicity, 2005/2006

Doctoral Degree (PhD), Nur Barizah Abu Bakar, Performance Reporting Practices by Statutory Bodies in Malaysia, 2009/2010

Doctoral Degree (PhD), Dalilawati Zainal, Intellectual Capital Disclosure and Accounting Earnings Quality, 2007/2008

Doctoral Degree (PhD), Ali Jaballa Ehsein, Budgeting System in Libyan Government, 2005/2006

Doctoral Degree (PhD), Yap Kiew Heong, Internet Financial Reporting in Malaysia, 2006/2007

Doctoral Degree (PhD), Normawati Non, IFRS Implementation in Malaysia, 2007/2008


Doctoral Degree (PhD), Mira Susanti Amirrudin, Integrated Reporting, 2014/2015

Doctoral Degree (PhD), Farida Veerankutty, Investigating Auditor's General Reporting Process Change in Malaysia, 2012/2013

(Linkages Description), (Organisation), (Year of Involvement), (Duration), (Level).

External Assessor for Promotion, Universiti Kebangsaan Malaysia, 2013, 2, (National)

Ketua Editor Knowledge Management (KM) Jabatan Akauntan Negara Malaysia, Jabatan Akauntan Negara Malaysia, 2012, 48, (National)

Lab Member for Strategic Reform Initiatives - Public Finance Lab, Performance Management and Delivery Unit (PEMANDU), Prime Minister's Department, 2011, 2, (National)

Academic Advisor, Center of Graduate Studies, International Islamic University College Selangor, 2010, 36, (National)

Content Executive Knowledge Management, Accountant General's Department of Malaysia, 2009, 84, (National)

Research Board Member, Malaysian Accountancy Research and Education Foundation, 2006, 12, (National)

(Activity), (Organisation), (Role), (From)-(Until), (Level).

Accreditation of Private Institution of Higher Learning, National Accreditation Board (LAN), Panel of Assessors, 1998-2007, (National)

Accreditation of Public Institution of Higher Learning, Jabatan Perkhidmatan Awam (JPA), Ad Hoc Committee Member, 2007-2007, (National)

Editorial Board Member, Asian Journal of Business and Accounting, Editorial Board Member, 2007-2015, (University)

Editorial Board Member, The International Journal on Governmental Financial Management, Editorial Board Member, 2009-Present, (International)

External Reviewer for IPN Journal of Research and Practice in Public Sector Accounting and Management, Institut Perakaunan Negara, External Reviewer, 2012-Present, 2015, (National)

Internal Assessor for Academic Programmes University of Malaya, University of Malaya, Internal Assessor, 2013-Present, 2015, (University)

Managing Editor, Journal of Accounting Perspectives, Managing Editor, 2008-2010, (University)

Panel of Assessors, Penilaian Tahap Kecekapan 3&4, University of Malaya, Panel of Assessors, 2007-2010, (University)

Penilaian Semula Halatuju Program Perakaunan IPTA, Ministry of Higher Education (MOHE), Committee Member, 2006-2007, (National)

Workshop on Research Method, Faculty of Arts and Science Social, Facilitator, 2012-2012, (University)

(Description), (Evaluation Activity),(Year).

Utility of the External Auditors Report: A Mass Communication Perspective (PhD Thesis), Thesis , 

Islamic Corporate Reports (ICRs) and the Muslim Investors: The Case of the Islamic Banking Industry in Malaysia (PhD Thesis), Thesis , 

Journal of Accounting and Governance, Article In Journal , 

Journal of Accounting in Emerging Economies, Article In Journal , 

Audit Committee Expertise and Financial Reporting Quality (PhD Thesis), Thesis , 

Asian Review of Accounting, Article In Journal , 

Jurnal Pengurusan, Article In Journal , 

Corporate Social Reporting in Malaysia: An Institutional Perspective (PhD Thesis), Thesis , 

Global Business & Economics Review, Article In Journal , 

Financial Accounting: A Global Approach, John Wiley & Sons Ltd., Book , 

Professional Accounting Papers (Malaysian Association of Certified Public Accountants), Professional Examination , 

Capital Markets Review, Article In Journal , 

Executive Diploma in Cooperative Accounting (UMCCed), Course Module , 

UM MBA Project papers, Project papers , 

UM FBA Asian Business Conference 2005, Article In Proceeding , 

The 19th Asian-Pacific Conference on International Accounting Issues 2007, Article In Proceeding , 

Asian Journal of Business and Accounting, Article In Journal , 

Research proposals (MAREF Research Board), Research proposals , 

Effective Internal Audit: A Performance Index (Master Thesis), Thesis , 

International Review of Administrative Sciences, Article In Journal , 

IIUM Journal of Economics & Management, Article In Journal , 

International Journal on Governmental Financial Management, Article In Journal , 

Competency Assessment Course (PTK 3&4, UM), Competency Assessment , 

PhD Colloquium, Faculty of Business and Accountancy, Colloquium , 

Co-operative Governance Index from the Perspective of Co-operative Governance Mechanisms for Credit Co-operative in Malaysia (PhD Thesis), Thesis , 

Malaysian Journal of Co-Operatives Studies, Article In Journal , 

Accounting History, Article In Journal ,  (2014-2014)

Malaysian Journal of Cooperative Studies, Article In Journal ,  (2014-2014)

Memperkasakan Akauntabiliti Kerajaan Persekutuan Malaysia Melalui Pelaporan dan Perundangan (PhD Thesis), Thesis ,  (2014-2014)

IPN Journal of Research and Practice in Public Sector Accounting and Management, Article In Journal ,  (2014-2014)

Determinants of disclosure quality and its impact on the cost of equity financing: Evidence of Pakistan (PhD Thesis), Thesis ,  (2013-2013)

Developing a Framework of the Best Practices of Governance for State Statutory Bodies in Sarawak (PhD Thesis), Thesis ,  (2012-2013)