Curriculum Vitae

PROF. DR. ZAKIAH BINTI SALEH

Specialist
  • Department of Accounting
    Faculty of Business and Economics
  • zakiahs
  • +603-79673924

BIOGRAPHY

Zakiah Saleh (PhD) was a Professor and now a Specialist at the Accounting Department, Faculty of Business and Economics, Universiti Malaya. She held various administrative positions including Deputy Dean (Undergraduate), Deputy Dean (Postgraduate), and Head of Department. She received her Ph.D. in Accounting in 2002 and Post-graduate Diploma in Research Methodology in 2000 from Cardiff University, Wales, UK. She holds a Master of Accountancy (International Accounting & Financial Management) from the University of Glasgow and obtained her Bachelor of Science in Business (Accounting and Economics), from the University of Minnesota, Twin Cities, US. Dr. Zakiah is a member of CIPFA (CPFA), MICPA (Assoc. CPA (M)), and MIA (A.M.(M)). She has published numerous articles and book chapters in her area of expertise. Her research interests include accounting, accountability, and financial management of the public sector.

AREAS OF EXPERTISE

  • ACCOUNTABILITY
    Governance, public accountability, performance
  • FINANCIAL REPORTING
    Disclosure, accounting standards
  • PUBLIC SECTOR ACCOUNTING
    Public sector reform, new public financial management, accountability

ACADEMIC QUALIFICATION

  • PhD, (GOVERNMENTAL ACCOUNTING)
    University of Wales, Cardiff, UK
  • MAcc, (INTERNATIONAL ACCOUNTING AND FINANCIAL MANAGEMENT)
    University of Glasgow, Scotland
  • BSc (Business), (PERAKAUNAN)
    University of Minnesota, Twin Cities, Minneapolis

ADMINISTRATIVE DUTIES

  • Task Force Leader
    25 Oct 2021 - 24 Oct 2024 (Faculty)
  • Program Quality Assurance Expert - ProQAE
    24 Nov 2020 - 23 Nov 2023 (University Malaya)
  • Ahli Jawatankuasa Kualiti FPP
    12 Oct 2020 - 11 Oct 2023 (Faculty)
  • Ahli Jawatankuasa Pengajian Program BAcc
    12 Oct 2020 - 11 Oct 2023 (Faculty)
  • Ahli Jawatankuasa Kurikulum Program BAcc
    22 Jun 2020 - 21 Jun 2023 (Faculty)
  • Ahli Jawatankuasa Kurikulum Program Double Degree MBA (UM) - MSc (UoG)
    04 Jun 2021 - 03 Jun 2023 (Faculty)
  • Ahli Jawatankuasa Pengajian Program MBA
    13 Jul 2020 - 31 Dec 2020 (Faculty)
  • Committee Member Taskforce to Study Implementation of CTES (Mengkaji Semula Pelaksanaan Penilaian Kursus dan Pengajaran (PKP) Universiti Malaya
    25 Jul 2019 - 24 Jul 2020 (University Malaya)
  • Member of Mini Lab Program Asasi
    29 Jun 2018 - 31 Jan 2020 (University Malaya)
  • Member of Curriculum Committee for the Foundation of Accounting, Business and Economics, Pusat Asasi Sains UM
    03 Aug 2018 - 31 Jan 2020 (University Malaya)
  • Deputy Dean of Undergraduate
    01 Aug 2019 - 15 Sep 2019 (Dean's Office, Faculty of Business & Accountancy)
  • Deputy Dean of Undergraduate
    01 Aug 2017 - 31 Jul 2019 (Dean's Office, Faculty of Business & Accountancy)
  • Chairman for the Working Committee in Preparing Proposal for Foundation in Accounting, Business and Economics Programme (Pengerusi Jawatankuasa Kerja Bagi Penyediaan Kertas Cadangan Program Asasi Perakaunan, Perniagaan dan Ekonomi)
    27 Jul 2018 - 26 Jul 2019 (Faculty of Business and Accountancy Dean's Office, Faculty of Business & Accountancy)
  • Advisor, AACSB Accreditation
    25 Jun 2016 - 24 Jun 2019 (Faculty of Business and Accountancy Dean's Office, Faculty of Business & Accountancy)
  • Deputy Dean of Higher Degree
    01 Aug 2015 - 31 Jul 2017 (Dean's Office, Faculty of Business & Accountancy)
  • Committee Member: Jawatankuasa Penasihat Akademik IPS
    01 Aug 2016 - 30 Jun 2017 (University Malaya)
  • Committee Member: Evaluation of Research Grant
    01 Jan 2015 - 31 Dec 2016 (University Malaya)
  • Committee Member: Jawatankuasa Kurikulum Program Doktor Falsafah Secara Penyelidikan Universiti Malaya
    08 Jun 2016 - 07 Jul 2016 (University Malaya)
  • Advisor of AACSB Accreditation Team
    05 May 2015 - 05 May 2016 (Faculty of Business and Accountancy Dean's Office, Faculty of Business & Accountancy)
  • Content Executive Knowledge Management JANM - Academic Member
    04 Dec 2009 - 03 Dec 2015 (National)
  • Internal Assessor for Academic Programmes University of Malaya
    12 Jun 2013 - 11 Jun 2015 (University Malaya)
  • Deputy Dean of Higher Degree
    01 Jul 2014 - 31 Jul 2014 (Dean's Office, Faculty of Business & Accountancy)
  • Deputy Dean of Higher Degree
    01 Jul 2012 - 30 Jun 2014 (Dean's Office, Faculty of Business & Accountancy)
  • Team Member, Working Committee for AACSB
    26 May 2010 - 25 May 2013 (Faculty of Business and Accountancy Dean's Office, Faculty of Business & Accountancy)
  • Committee Member, IAAER and ACCA Accounting Consortium
    01 Oct 2010 - 08 Nov 2010 (Faculty of Business and Accountancy Dean's Office, Faculty of Business & Accountancy)
  • Coordinator MBA and MM Programmes
    11 Apr 2009 - 10 Apr 2010 (Faculty of Business and Accountancy Dean's Office, Faculty of Business & Accountancy)
  • Head, Working Committee for IFRS Workshop
    02 Mar 2009 - 01 Mar 2010 (Department of Accountancy, Faculty of Business & Accountancy)
  • Acting Deputy Dean
    17 Jan 2008 - 31 Jan 2008 (Financial Accounting and Audit, Faculty of Business & Accountancy)
  • Acting Deputy Dean
    04 Dec 2007 - 16 Jan 2008 (Financial Accounting and Audit, Faculty of Business & Accountancy)
  • Head of Department
    01 Sep 2006 - 31 Aug 2007 (Financial Accounting and Audit, Faculty of Business & Accountancy)
  • Deputy Chairperson, the 19th Asian-Pacific Conference Organising Committee
    26 May 2006 - 14 Nov 2007 (International)
  • Chairperson, Ad Hoc Working Committee of Maybank Chair
    17 Feb 2006 - 31 Aug 2007 (Faculty of Business and Accountancy Dean's Office, Faculty of Business & Accountancy)
  • Committee Member, Ad Hoc Committee for Master in Accounting Programme
    21 Feb 2006 - 20 Feb 2007 (Faculty)
  • Committee Member, Quality Assurance Committee
    01 Jan 2006 - 31 Jan 2007 (Faculty of Business and Accountancy Dean's Office, Faculty of Business & Accountancy)
  • Deputy Dean
    01 Jun 2006 - 31 Aug 2006 (Financial Accounting and Audit, Faculty of Business & Accountancy)
  • Deputy Dean
    01 Apr 2006 - 31 May 2006 (Financial Accounting and Audit, Faculty of Business & Accountancy)
  • Deputy Dean
    01 Apr 2004 - 31 Mar 2006 (Financial Accounting and Audit, Faculty of Business & Accountancy)
  • Committee Member, UM-FBA Asian Business Conference Organising Committee
    20 May 2003 - 15 Apr 2005 (Faculty of Business and Accountancy Dean's Office, Faculty of Business & Accountancy)
  • Deputy Dean
    01 Jan 2004 - 31 Mar 2004 (Financial Accounting and Audit, Faculty of Business & Accountancy)
  • Committee Member, Master of Business Administration Program Committee
    01 Jan 1998 - 30 Jun 1999 (Faculty)

MEMBERSHIPS

  • EDITORIAL BOARD MEMBER FOR THE JOURNAL OF ACCOUNTING AND INVESTMENT (JAI), BOARD MEMBER
    2021 to present (International)
  • EDITORIAL BOARD MEMBER FOR THE IPN JOURNAL OF RESEARCH AND PRACTICE IN PUBLIC SECTOR ACCOUNTING AND MANAGEMENT, BOARD MEMBER
    2019 to 2023 (National)
  • THE CHARTERED INSTITUTE OF PUBLIC FINANCE & ACCOUNTANCY, MEMBER
    2015 to 2022 (International)
  • MALAYSIAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, MEMBER
    2011 to 2022 (National)
  • ASSOCIATE EDITOR OF THE ASIAN JOURNAL OF BUSINESS AND ACCOUNTING, BOARD MEMBER
    2008 to 2022 (University)
  • MALAYSIAN INSTITUTE OF ACCOUNTANTS, MEMBER
    2004 to 2022 (National)

AWARD AND STEWARDSHIP

  • EXCELLENCE SERVICE AWARD
    University of Malaya, 2023 (University)
  • Jury for the Competition of Public Sector Innovation (COPSI) 2019 Indonesia
    Association of Public Sector Accounting Educators Indonesia, 2019 (International)
  • Bronze Medal
    The 1st International Malaysia-Indonesia-Thailand Symposium on Innovation and Creativity (iMIT SiC2017), 2017 (International)
  • Invited Participant to the Drivers for Change in the Public Sector Roundtable
    The Association of Chartered Certified Accountants (ACCA) in collaboration with the Malaysian Institute of Accountants (MIA), 2016 (International)
  • EXCELLENCE SERVICE AWARD
    University of Malaya, 2016 (University)
  • CERTIFICATE OF EXCELLENT SERVICE
    University of Malaya, 2014 (University)
  • Malaysian Institute of Accountants Articles of Merit Award on PAIB 2013
    Malaysian Institute of Accountants, 2014 (National)
  • Lab Member for Strategic Reform Initiatives - Public Finance Lab
    Performance Management and Delivery Unit (PEMANDU), Prime Minister's Department, 2011 (National)
  • EXCELLENCE SERVICE AWARD
    University of Malaya, 2011 (University)
  • AJBA Best Paper Award
    Asian Journal of Business and Accounting, 2011 (International)
  • Panel of Judges, The Invention, Research and Innovation Exhibition (PRPI) 2010
    Universiti Putra Malaysia, 2010 (National)
  • KHIDMAT SETIA 20 AWARD
    University of Malaya, 2010 (University)
  • The 3rd Malaysian Outstanding Research Paper in Accounting Award (MORPA 2009)
    Malaysian Accountancy Research and Education Foundation (MAREF), 2010 (National)
  • CERTIFICATE OF EXCELLENT SERVICE
    University of Malaya, 2008 (University)
  • Panel of Assessors, Competency Level Assessment (PTK)
    University of Malaya, 2007 (University)
  • MAREF Outstanding Research Paper Award (MORPA) 2006-2007
    Malaysian Accountancy Research and Education Foundation (MAREF), 2007 (National)
  • Research Board Member
    Malaysian Accountancy Research and Education Foundation, 2006 (National)
  • Panel of Assessors
    National Accreditation Board (LAN), 2006 (National)
  • CERTIFICATE OF EXCELLENT SERVICE
    University of Malaya, 2006 (University)
  • EXCELLENCE SERVICE AWARD
    University of Malaya, 2005 (University)

PUBLICATIONS

Article in Journal
  1. Isa, C.R., Abu Hasan, H. , Saleh, Z. (2024) Issues and Challenges in Accounting for Infrastructure Assets in the Malaysian Government and the Way Forward, IPN Journal of Research and Practice in Public Sector Accounting and Management, 14(1), 89-108
  2. Che Ruhana Isa, Haslida Abu Hasan and Zakiah Saleh. (2023). Current Practices and Issues in the Accounting for Government Infrastructure Assets. IPN Journal of Research and Practice in Public Sector Accounting and Management. Vol. 13, No. 1, 109-127. https://doi.org/10.58458/ipnj.v13.02.06.0097
  3. Abdul Alim Baser, Zakiah Saleh and Mazni Abdullah. (2022). The Relevance of Integrated Reporting in Investment Decision Making: A Proposed Framework. Asian Journal of Accounting Perspectives, Vol. 15, No. 2, pp. 22-43. https://doi.org/10.22452/AJAP.vol15no2.2
  4. Haslida Abu Hasan, Zakiah Saleh and Che Ruhana Isa (2022). Malaysian Public Sector Accounting Standards (MPSAS) Implementation in State Governments of Malaysia: Status and Challenges. IPN Journal of Research and Practice in Public Sector Accounting and Management, Volume 12, No. 1, pp. 33-55.
  5. Amirrudin, M., Abdullah, M., & Saleh, Z. (2021). Integrated Reporting: The Influence of Corporate Reputation on Firm Performance. Academic Journal Of Business And Social Sciences, 5(1), 1-10. Retrieved from https://myjms.mohe.gov.my/index.php/AJoBSS/article/view/15345
  6. Amiruddin, M., Abdullah, M., and Saleh, Z. (2021) Voluntary and compulsory integrated reporting: Evidence on reporting quality, Journal of Emerging Economies & Islamic Research 9(3) 2021, 67 83.
  7. Zakiah Saleh, Che Ruhana Isa and Haslida Abu Hasan. (2021). Issues and Challenges in Implementing International Public Sector Accounting Standards (IPSAS). IPN Journal of Research and Practice in Public Sector Accounting and Management, 11(1), pp. 1-14.
  8. Mira Susanti Amirrudin, Mazni Abdullah, Zakiah Saleh (2020). Sustainability Reporting to Integrated Reporting: The Relationship between Total Integrated Reporting Disclosure Quality (TIRDQ) and Firm Performance. International Journal of Recent Technology and Engineering (IJRTE), 8(6), pp. 1780-1784.
  9. Teoh, T.T.M, Wong, S.C, Yap, K.H.A and Saleh, Z. (2020). The Regulatory Framework of Digital Currencies in Malaysia: A Conceptual Paper. In N. Samat, J. Sulong, M.P. Asl, P. Keikhosrokiani, Y. Azam and S.T.K. Leng (Eds.), European Proceedings of Social and Behavioural Sciences (pp. 258-269). DOI: 10.15405/epsbs.2020.10.02.24
  10. Yap, K.H.A, Wong, S.C, Teoh, T.T.M, and Saleh, Z. (2020). Digital Currency Perception: Preliminary Evidence From Malaysia. In N. Samat, J. Sulong, M.P. Asl, P. Keikhosrokiani, Y. Azam and S.T.K. Leng (Eds.), European Proceedings of Social and Behavioural Sciences (pp. 292-302). DOI: 10.15405/epsbs.2020.10.02.27
  11. Zakiah Saleh, Haslida Abu Hasan, Che Ruhana Isa and Yap Kiew Heong (2018). The Role of Climate and Culture in the Implementation of Accrual Accounting: A Conceptual Paper. IPN Journal of Research and Practice in Public Sector Accounting and Management, Vol. 8, pp. 73 - 85.
  12. Abu Bakar, N., & Saleh, Z. (2016). Extent of Disclosure in the Annual Reports of Malaysian Federal Statutory Bodies. Mediterranean Journal Of Social Sciences, 7(2), 158-169. Retrieved from https://www.mcser.org/journal/index.php/mjss/article/view/8830
  13. 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.
  14. 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.
  15. 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.
  16. 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.
  17. Che Ruhana Isa, Zakiah Saleh and Ruzita Jusoh. (2011). Management Accounting Practices Among Malaysian Local Governments: An Exploratory Study. Journal of Accounting Perspectives, Vol. 4, No. 1, pp. 1-19.
  18. 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.
  19. 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.
  20. 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.
  21. 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.
  22. 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.
  23. Zakiah Saleh (2008). Factors that Influence the Development of Governmental Accounting in Malaysia. Journal of Accounting Perspectives, Vol. 1, December, pp. 73-92.
  24. 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.
Scopus
  1. Sofyani H., Abu Hasan H., Saleh Z. (2023). Does internal control contribute to quality management in higher education institutions? Indonesia's adoption experience of the COSO integrated framework, TQM Journal. 35(8), 2162-2180. doi:10.1108/TQM-06-2022-0201
  2. Sofyani H., Saleh Z., Abu Hasan H. (2023). Internal control implementation and quality of higher education institutions: a moderation effect testing, Asian Journal of Accounting Research. . doi:10.1108/AJAR-09-2022-0277
  3. Sofyani H., Yaya R., Saleh Z. (2023). Transparency and community trust in village government: Does corruption perception matter?, Financial Accountability and Management. 39(2), 355-374. doi:10.1111/faam.12351
  4. Sofyani H., Abu Hasan H., Saleh Z. (2022). Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation, Journal of Financial Crime. 29(1), 141-158. doi:10.1108/JFC-12-2020-0246
  5. Sofyani H., Abu Hasan H., Saleh Z. (2022). The Moderating Role of IT Development on the Relationship between Internal Control and the Quality Performance of Higher Education Institutions, Quality Innovation Prosperity. 26(2), 128-146. doi:10.12776/QIP.V26I2.1711
  6. Sofyani H., Pratolo S., Saleh Z. (2022). Do accountability and transparency promote community trust? Evidence from village government in Indonesia, Journal of Accounting and Organizational Change. 18(3), 397-418. doi:10.1108/JAOC-06-2020-0070
  7. Angeline Y.K.H., Chin W.S., Teoh Teng Tenk M., Saleh Z. (2021). Accounting Treatments for Cryptocurrencies in Malaysia: The Hierarchical Component Model Approach, Asian Journal of Business and Accounting. 14(2), 137-171. doi:10.22452/ajba.vol14no2.5
  8. Nazaruddin, I., Sofyani, H., & Saleh, Z. (2021). The role of ethical leadership, organizational support and participative decision-making in the implementation of effective performance measurement systems in higher education institutions. Malaysian Online Journal of Educational Management, 9(1), 38-57.
  9. Bakar, N. B. A., Saleh, Z. (2015). Review of literature on factors influencing public sector disclosure: The way forward. Asian Journal of Business and Accounting, 8(2), 155-184.
  10. Gan, K., Saleh, Z., Abessi, M., Huang, C. C. (2013). Intellectual capital disclosure in the context of corporate governance, International Journal of Learning and Intellectual Capital. 10(1), 52-70
  11. Zainal, D., Zulkifli, N., 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), 1035-1046
  12. Abu Bakar, N. B., Saleh, Z. (2011). Incentives for disclosure of accounting information in public sector: A literature survey, International Research Journal of Finance and Economics. 75, 24-38
  13. Bakar, N. B. A., Saleh, Z., Mohamad, M. H. S. (2011). Enhancing Malaysian public sector transparency and accountability: Lessons and issues, European Journal of Economics, Finance and Administrative Sciences. 31(133-145), Article
  14. Isa, C. R., Saleh, Z., Jusoh, R. (2011). Commitment to Change among government accountants in Malaysia, Asian Journal of Business and Accounting. 4(2), 71-92
  15. Shaiban, M., Saleh, Z. (2010). The impact of information intermediaries on stock price synchronicity, Asian Journal of Business and Accounting. 3(2), 1-29
  16. Gan, K., Saleh, Z. (2008). Intellectual capital and corporate performance of technology-intensive companies: Malaysia evidence, Asian Journal of Business and Accounting. 1(1), 113-130
  17. Saleh, Z., Pendlebury, M. W. (2006). Accruals accounting in government - Developments in Malaysia, Asia Pacific Business Review. 12(4), 421-435
Books
  1. Abu Hasan, H, Isa C.R., Saleh, Z. (2024). Accrual Accounting Development in the Malaysian Public Sector, Universiti Malaya Press, Kuala Lumpur
  2. 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
  3. 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 Books
  1. Zakiah Saleh, Che Ruhana Isa and Haslida Abu Hasan. (2021). Implementation of Outcomes-Based Budgeting Systems in the Malaysian Government. In Hoque, Z. (ed). Public Sector Reforms and Performance Management in Emerging Economies: Outcomes-Based Approaches in Practice (pp. 155-173). New York: Routledge. ISBN 978-036-7435-52-3.
  2. Mira Susanti, Mazni Abdullah and Zakiah Saleh. (2019). Integrated Reporting Disclosure Quality (IRDQ) Index. In N.F. Habidin, N. Mohd Fuzi, S.Y.Y. Ong and U.A. Muhamad (Eds.), Emerging Trends and Challenges in Management: Strategy, Practices and Performance Measurements (pp. 227-234). Perak: Kaizentrenovation.
  3. 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 (209-228). London: Routledge. ISBN: 978-1-315-76861-8
  4. 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 http://www.mia.org.my/paib/downloads/articles/ebook/ Article_of_Merit_2013_eBook.pdf. ISBN: 978-967- 11317-5-6
  5. 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
  6. 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
  7. 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
  8. 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
  9. 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
  10. 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
  11. 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
  12. 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
Other Publications
  1. Che Ruhana Isa, Haslida Abu Hasan and Zakiah Saleh. (2023). Public Sector Infrastructure Assets Recognition and Measurement: Issues and Best Practice. Research Report submitted to Institut Perakaunan Negara, Jabatan Akauntan Negara Malaysia. - Technical Report
  2. Zakiah Saleh, Che Ruhana Isa and Haslida Abu Hasan. (2022). Implementation of Accrual Accounting in State Governments: Exploring the Status, Issues and Challenges. Research Monograph. Institut Perakaunan Negara, Jabatan Akauntan Negara Malaysia. - Case Study
  3. Zakiah Saleh, Haslida Abu Hasan and Che Ruhana Isa. (2022). Transition from Cash to Accrual Accounting: Malaysia Experience [Policy Brief]. Public Expenditure Management Network in Asia (PEMNA). https://www.pemna.org/bbs/Publications_Research_PolicyBriefSeries/list.do - Policy Paper
  4. Zakiah Saleh, Che Ruhan Isa and Haslida Abu Hasan. (2021). Implementation of Accrual Accounting in State Governments: Exploring the Status, Issues and Challenges. Report submitted to Jabatan Akauntan Negara Malaysia. - Technical Report
  5. Ong Fon Sim, Md Nor Othman, Laily Paim, Abdul Razak Kamaruddin, and Zakiah Saleh (2005). Consumption Behaviour of Older People in Malaysia, IRPA Report. - Technical Report
  6. Abdul Azid, Ainin Sulaiman, Ahmad Hidayat Buang, Radiah Abdul Kader, Zakiah Saleh (1999). Kajian Skim Simpanan dan Kredit Pertubuhan Peladang, Research Report, UPUM. - Technical Report

RESEARCH PROJECT

National
  1. 2022 - 2025, Government Agency
    Program Pembasmian Kemiskinan Tegar Keluarga Malaysia (bmtkm) 2022-2025 ( Co-Researcher)
  2. 2019 - 2023, Others MOHE - Top 100 (IIRG)-HWB
    Cardiac Stem Cells Treatment: A Study Of Users? Acceptance And Market Potential ( Co-Researcher)
  3. 2021 - 2022, Government Agency
    Implementation Of Accrual Accounting In State Governments: Exploring The Status, Issues And Challenges ( Principal Investigator(PI))
  4. 2020 - 2021, RU Geran - UMCares
    Kesan Sosial Dan Ekonomi Covid 19 Terhadap Komuniti Pekak Di Malaysia ( Co-Researcher)
  5. 2016 - 2019, Fundamental Research Grant Scheme (FRGS)
    Assessing Climate And Culture In The Implementation Of Accrual Accounting At Federal Government Of Malaysia ( Principal Investigator(PI))
  6. 2017 - 2018, Geran Penyelidikan Universiti Malaya (UMRG Programme) - SBS (Equitable Society)
    Malaysian Government Accrual Accounting Adoption: Development And Issues ( Co-Researcher)
  7. 2010 - 2011, Geran Penyelidikan Universiti Malaya (UMRG)
    CORPORATE SOCIAL RESPONSIBILITIES (CSR) IN MALAYSIAN FAMILY BUSINESS ( Principal Investigator(PI))
  8. 2018 - 2020, Fundamental Research Grant Scheme (FRGS)
    Future Direction of Digital Currency in Malaysia - Contextualising the use & regulation of digital currency ( Consultant)
  9. 2018 - 2019, Others MOHE
    Kajian Analisa Prestasi Kewangan Syarikat Induk dan Anak Syarikat 20 Universiti Awam (UA) ( Consultant)
  10. 2012 - 2013, Accountant General's Department
    Accrual Accounting: Change and Managing Change ( Consultant)
  11. 2010 - 2011, Short Term Research Fund (Vote F)(PJP)
    A Study on Governance & Social Responsibility of Organisations in Malaysia ( Consultant)
  12. 2007 - 2010, Fundamental Research Grant Scheme (FRGS)
    Management Accounting Control Systems and Performance Measurement Systems in the Context of Reforms in Local Governments ( Consultant)
  13. 2007 - 2010, Geran Penyelidikan Universiti Malaya (UMRG)
    Management Accounting Control System and Performance Measurement in Local Governments ( Consultant)
  14. 2005 - 2006, UM (CEDER)
    Accounting Practices by Small Medium Enterprises ( Consultant)
  15. 2003 - 2006, MOSTI (IRPA)
    Consumption Behaviours of Older People in Malaysia ( Consultant)
  16. 2001 - 2002, Short Term Research Fund (Vote F)(PJP)
    Survey on Governmental Accounting and Reporting in Malaysia ( Principal Investigator(PI))
  17. 1992 - 1992, MACPA Educational Trust Fund
    Accounting for Oil and Gas Industry ( Consultant)
Private
  1. 2021 - 2022, Private Funding
    Economic Strengthening Programs For Women In Small Business In Lembah Pantai: A Community Based Approach ( Co-Researcher)
International
  1. 2011 - 2013, The Association of Chartered Certified Accountants (ACCA)
    Corporate Ownership Structure and Corporate Social Responsibility Reporting (CSRR): The Moderating Role of Board of Directors and Regulatory Regime ( Consultant)

CONSULTANCY PROJECT

  • Prestasi dan Kedudukan Kewangan Syarikat-Syarikat Penerbitan Di Malaysia, Majlis Buku Kebangsaan Malaysia
    01 Nov 2012 - 01 Nov 2012 (National)
  • Kajian Skim Simpanan dan Kredit Pertubuhan Peladang, Lembaga Pertubuhan Peladang
    01 Nov 1997 - 01 Nov 1999 (National)

ACADEMIC/PROF. SERVICES

Evaluation
  1. (2024) External Assessor for Macc Program Universiti Kebangsaan Malaysia, National, (External Assessor)
  2. (2024) External Examiner for Master of Philosophy and Doctor of Philosophy Universiti Tunku Abdul Rahman, National, (External Assessor)
  3. (2024) External Advisory Member for Master of Philosophy Program, National, (External Assessor)
  4. (2023) External Assessor for The Master of Science in Accounting (Macc) Programme IIUM, National, (External Assessor)
  5. (2020) Asian Journal of Accounting Perspectives , (Reviewer)
  6. (2020) Journal of Social Sciences and Humanities, (Reviewer)
  7. (2020) Technical Reviewer for the 6th International Conference in Accounting, Business and Economics (ICABEC 2020), (Reviewer)
  8. (2020) Journal of Accounting & Organizational Change , (Reviewer)
  9. (2020) Public Sector Reform and Performance Management in Developed Economies: Outcomes-Based Approaches in Practice , (Reviewer)
  10. (2019) International Journal of Public Sector Performance Management, (Reviewer)
  11. (2019) Social Responsibility Journal, (Reviewer)
  12. (2019) IPN Journal of Research and Practice in Public Sector Accounting and Management, (Reviewer)
  13. (2018) Social Responsibility Journal , (Reviewer)
  14. (2018) International Journal of Economics & Management , (Reviewer)
  15. (2017) Social Responsibility Journal, (Reviewer)
  16. (2017) Journal of Accounting Perspectives, (Reviewer)
  17. (2016) Jabatan Akauntan Negara KM Portal: Are the SMEs Aware of the Environmental Management Accounting?, (Reviewer)
  18. (2016) Public Sector Accounting. By Guiseppe Grossi, T Jerk Budding and Tororn Tagesson. Routledge, (Reviewer)
  19. (2016) IPN Journal of Research and Practice in Public Sector Accounting and Management, (Reviewer)
  20. (2016) Assessor for research project application under Fundamental Research Grant Scheme (FRGS) Phase 1/2016 , (Panel of Assessors)
  21. (2015) Asian Academy of Management Journal, (Reviewer)
  22. (2015) Macroeconomics and Finance in Emerging Market Economies, (Reviewer)
  23. (2015) Assessor for research project application under Fundamental Research Grant Scheme (FRGS) Phase 1/2015 , (Panel of Assessors)
  24. (2014) Malaysian Journal of Cooperative Studies, (Reviewer)
  25. (2014) Accounting History, (Reviewer)
  26. (2014) IPN Journal of Research and Practice in Public Sector Accounting and Management, (Reviewer)
  27. (2012) Journal of Accounting in Emerging Economies , (Reviewer)
  28. (2012) Asian Journal of Accounting and Governance , (Reviewer)
  29. (2011) Malaysian Journal of Co-Operatives Studies , (Reviewer)
  30. (2010) Asian Review of Accounting , (Reviewer)
  31. (2010) Jurnal Pengurusan , (Reviewer)
  32. (2009) International Journal on Governmental Financial Management , (Reviewer)
  33. (2009) IIUM Journal of Economics & Management , (Reviewer)
  34. (2009) International Review of Administrative Sciences , (Reviewer)
  35. (2008) Financial Accounting: A Global Approach, John Wiley & Sons Ltd. , (Reviewer)
  36. (2007) Panel of Assessors for University of Malaya Competency Assessment Course Level 3 and 4 (PTK 3&4, UM) , (Assessor)
  37. (2006) Research proposals (MAREF Research Board) , (Reviewer)
  38. (2006) Global Business & Economics Review , (Reviewer)
  39. PhD Colloquium, Faculty of Business and Accountancy , (Assessor)
  40. Capital Markets Review, (Reviewer)
  41. Professional Accounting Papers (Malaysian Association of Certified Public Accountants) , (External Examiner)
  42. Executive Diploma in Cooperative Accounting (UMCCed) , (Assessor)
  43. UM MBA Project papers , (Assessor)
  44. UM FBA Asian Business Conference 2005 , (Reviewer)
  45. The 19th Asian-Pacific Conference on International Accounting Issues 2007 , (Reviewer)
  46. Asian Journal of Business and Accounting, (Reviewer)
Contribution to external organisation
  1. (2021) Editorial Board Member, Journal of Accounting and Investment, International
  2. (2020) Evaluation of Research Project Proposal GPF 2020, Faculty of Business and Accountancy
  3. (2020) IPT Evaluation Panel, Universiti Malaysia Pahang
  4. (2019) Editorial Board Member, IPN Journal of Research and Practice in Public Sector Accounting and Management, National
  5. (2019) Curriculum Development of Masters of Education, Institute of Teacher Education Malaysia (IPG)
  6. (2018) External Moderator, Sunway College, National
  7. (2018) Panel of Assessor for Research Management Unit, Faculty of Business and Accountancy (Panel Penilai Unit Pengurusan Penyelidikan (RMU) Fakulti Perniagaan dan Perakaunan), Research Management Unit, Faculty of Business and Accountancy, University of Malaya
  8. (2018) Evaluation of FRGS applications, Pusat Pengurusan Geran Penyelidikan (PPGP)
  9. (2018) Guest Editor, International Journal of Public Sector Performance Management
  10. (2017) External Moderation of Assessment, Sunway College, National
  11. (2017) IPT Evaluation Panel, MyGrants
  12. (2017) Working Committee Institutional Audit University of Malaya (Jawatankuasa Kerja Audit Institusi Universiti Malaya), University of Malaya
  13. (2015) Evaluation of Research Grant Application, Institut Pengurusan & Pemantauan Penyelidikan (IPPP)
  14. (2013) Internal Assessor for Academic Programmes University of Malaya, University of Malaya
  15. (2012) Chief Editor Knowledge Management (KM) Accountant General's Department of Malaysia, Accountant General's Department of Malaysia, National
  16. (2012) External Reviewer for IPN Journal of Research and Practice in Public Sector Accounting and Management, Institut Perakaunan Negara
  17. (2012) Workshop on Research Method, Faculty of Arts and Science Social
  18. (2011) Lab Member for Strategic Reform Initiatives - Public Finance Lab, Performance Management and Delivery Unit (PEMANDU), Prime Minister's Department, National
  19. (2010) Academic Advisor, Center of Graduate Studies, International Islamic University College Selangor, National
  20. (2009) Content Executive Knowledge Management, Accountant General's Department of Malaysia, National
  21. (2009) Editorial Board Member, International Journal on Governmental Financial Management, International
  22. (2008) Associate Editor, Asian Journal of Business and Accounting, International
  23. (2008) Managing Editor, Journal of Accounting Perspectives, National
  24. (2007) Accreditation of Public Institution of Higher Learning, Jabatan Perkhidmatan Awam (JPA)
  25. (2007) Panel of Assessors, Penilaian Tahap Kecekapan 3&4, University of Malaya
  26. (2006) Research Board Member, Malaysian Accountancy Research and Education Foundation, National
  27. (2006) Review of the Accounting Programme of the Malaysian Public Higher Education Institutions (Penilaian Semula Halatuju Program Perakaunan IPTA), Ministry of Higher Education (MOHE)
  28. (1998) Accreditation of Private Institution of Higher Learning, National Accreditation Board, National Accreditation Board (LAN)

SUPERVISION

Postgraduate Student
PhD/ Doctoral
  1. (2020) RESOLVING THE CASH-BASED BUDGETING SYSTEM VERSUS ACCRUAL ACCOUNTING REPORTING CONUNDRUM IN FEDERAL GOVERNMENT OF MALAYSIA, NURUL SHUHADA BINTI MOHD GHARIB
  2. (2019) The Influence of Corporate Reputation and Institutional Features on Integrated Reporting and Firm Performances, MIRA SUSANTI BT AMIRRUDIN
  3. (2019) Impact of Integrated Reporting (IR) on Investment Decision : Evidence from an Emerging Economy, ABDUL ALIM BASER
  4. (2018) THE IMPLEMENTATION OF INTERNAL CONTROL SYSTEM IN ENHANCING HIGHER EDUCATION INSTITUTIONS QUALITY: THE CASE OF INDONESIA, HAFIEZ SOFYANI
  5. (2018) PUBLIC SECTOR ACCOUNTING, RATNA ANGGRAINI
  6. (2009) Performance Reporting Practices by Statutory Bodies in Malaysia, Nur Barizah Abu Bakar
  7. (2009) Corporate Governance, Ownership Structure and Intellectual Capital Disclosure: Evidence from Malaysia, GAN KIN
  8. (2007) Intellectual Capital Disclosure and Accounting Earnings Quality, Dalilawati Zainal
  9. (2007) IFRS Implementation in Malaysia, Normawati Non
  10. (2006) Internet Financial Reporting in Malaysia, Yap Kiew Heong
  11. (2005) Corporate Transparency, Private Information and Stock Price Synchronicity, Mohammed Sharaf Mohsen Shaiban (University of Malaya (UM))
  12. (2005) Corporate Governance, Ownership Structure and Intellectual Capital Disclosure: Evidence From Malaysia, Gan Kin (University of Malaya (UM))
  13. (2005) Budgeting System in Libyan Government, Ali Jaballa Ehsein
  14. (2003) Accounting Implication of E-Government in Yemen, Abdulla Mohamed Hamoud Al-Tholaya

SOCIAL RESPONSIBILITY ACTIVITIES

  • Conduct a Workshop On Basic Business Financial Management for The B40 Group in Lembah Pantai, (02 Jul 2022 - 02 Jul 2022) (National)
  • Speaker At a Webinar On Asas Pengurusan Kewangan Perniagaan for The Women in Small Business in Lembah Pantai, (13 Nov 2021 - 13 Nov 2021) (National)
  • Speaker At a Webinar On Basic Financial Management for Deaf Individuals, (03 Jul 2021 - 03 Jul 2021) (National)