Tel: +604-6532794 Fax: +604-6532792
+604-653 2759

Prof. Dr. Siti Nabiha Abdul Khalid

Graduate School of Business
Universiti Sains Malaysia


  • Ph.D., Accounting, Universiti of Manchester, U.K
  • MBA (Finance) St. Louis University, Missouri, U.S.A
  • BBA (Management) University of Arkansas at Little Rock, U.S.A


Teaching and Research Areas

Teaching: Performance Management, Seminar in Management Control and Decision Making,  Applied Research Method

Research Interest: 

Accounting and Organisational Change, Performance Management and Sustainability Control System, Environmental Management Accounting,   Public Sector Accounting, Accounting and Control in the Non-Profit Sector

Siti-Nabiha obtained her doctorate in Accounting from the University of Manchester, United Kingdom. Her research interests are in the area of management accounting, specifically accounting and organizational change, performance management, and sustainability control systems in both the public and private sectors. Prior to joining USM, she served for over 10 years at Universiti Utara Malaysia, both at the School of Management and the School of Banking and Finance. She taught a wide range of management accounting and financial management courses at UUM and USM, both at undergraduate and postgraduate level, and her teaching specialisms are the areas of management accounting and management control, public sector accounting, and qualitative and case study research methods. Furthermore, she was formerly Deputy Dean (Research) at the Graduate School of Business, USM, and a chairperson of the research panel of the Chartered Institute of Management Accountants, Centre of Excellence, South East Asia. She has been appointed as one of the Peer Review Team Members (Accounting Program) of ABEST 21 (The Alliance on Business and Education and Scholarship for Tomorrow). She is also an editorial board member of both the International Journal of Accounting, Business and Society, and Qualitative Research in Accounting and Management.

Consultancy and Industrial Experience

  • Economic and Social Impact of Investment [INTEL Malaysia] 2020
  • Economic and Social Impact of Silterra, 2014-2015
  • Economic and Social Impact of Investment [INTEL Malaysia] 2013
  • Makmal Pelan Strategik 2013 – 2015 , Lembaga Kemajuan Wilayah Pulau Pinang (PERDA.
  • A Study of Pharmaceutical Service Delivery System in Malaysia, Ministry of Health/Economic Planning Unit


Siti-Nabiha, A.K and Teddy Jurnali (2020) Institutional work and the implementation of Performance measurement and Management System in a Developing Country, Journal of Accounting and Organisational Change

Siti-Nabiha, A.K, Jayeram, D. Jalaludin (2020) Performance management of an externally imposed program: A Malaysian case study , International Journal of Productivity and Performance Management, 69(3), pg 612-629 

Siti-Nabiha, A.K. and Adib, N. (2020), “An institutional analysis of the emergence and institutionalisation of Islamic banking practices in Indonesia”, Journal of Islamic Accounting and Business Research, Vol. 11 (9) pp. 1725-1738. 

Phang, S. Siti-Nabiha, A.K and Jalaludin, D. Managing stakeholders’ demand through environmental management accounting: the case of seaports  Int. J. Sustainable Strategic Management, Vol. 7, Nos. 1/2, 2019 27-48

George, R.A, A.K Siti-Nabiha & D. Jalaludin (2018) Sustainability institutionalisation: A mechanistic approach to control change, Journal of Cleaner Production, 205 (2018) 36-48

Siti-Nabiha, A.K, ,Z. Azhar and Mohd Atif Ali Mokhtar (2018), Management control for microfinance: An examination of the belief system of a Malaysian microfinance provider, Asian Academy of Management Journal of Accounting and Finance, 14(1), 185-208

Siti-Nabiha, A.K, Azhar, Z. S. Md Isa, A.Z. Siti-Nazariah, (2018) “Measuring social performance: reconciling the tension between commercial and social logics”, International Journal of Social Economics, Vol. 45 Issue: 1, pp.205-222,

Rozaidy Mahadi, A.K Siti-Nabiha and Klaus Stocker (2017) The Realisation of Green Ideals into Management Practice: The Use of Control System in a Hospitality Setting, Jurnal Pengurusan, pg. 125-134

Roshni A. George, A.K. Siti-Nabiha, Dayana Jalaludin, Yousif A. Abdalla, (2016) Barriers to and Enablers of Sustainability Integration in the Performance Management Systems of an Oil and Gas Company Journal of Cleaner Production, Special Volume “Integrating corporate sustainability performance measurement, management control and reporting 136, pg 197-212

Basri, H. and A.K Siti-Nabiha (2016), Accounting System and Accountability Practices in an Islamic Setting: A Grounded Theory Perspective, Pertanika Journal of Social Science and Humanities, 24(s), pg. 59-78 (20 pages)

Yousif Abdelbagi Abdalla and Siti-Nabiha A.K. (2015) Pressures for sustainability practices in an oil and gas company: evidence from Sudan, Qualitative Research in Accounting & Management, 12(3), pp 256–286 (31 pages), DOI 10.1108/QRAM-04-2014-0038

Pauline Ang, A.K Siti-Nabiha, Lian-Kee Phua (2015) Control and structure in a professional service firm, Emerald Emerging Markets Case Studies, 5(7), pp 1-10 DOI 10.1108/EEMCS-03-2014-0065

Teddy Jurnali and A.K. Siti-Nabiha (2015) Performance Management System for Local Government: The Indonesian Experience, Global Business Review, 16(3), pp 1–13 (13 pages), DOI: 10.1177/0972150915569923

Yousif Abdelbagi Abdalla, A.K. Siti-Nabiha and Amirul Shah Md Shahbudin (2014) Social and Environmental Accounting Research: The Way Forward, International Journal of Economics and Management, 8(2), pp 365-383 (19 pages)

K. Siti-Nabiha, R. A. George, N. Abdul Wahid, A. Amran, R. Mahadi, I. Abustan, (2014) The Development of a Green Practice Index for the Malaysian Hotel Industry, Issues in Social and Environmental Accounting, 8(1), pp 23-47 (25 pages), ISSN 1978-0591

Yousif Abdelbagi Abdalla, A.K. Siti-Nabiha and Amirulshah Shahbudin (2013) Examining the Regulatory Frameworks for the Oil and Gas Industry in Sudan, Journal of Environmental Assessment Policy and Management, 15(1), 23 pages, ISSN: 1464-3332, DOI: 10.1142/S1464333213500063

A.K. Siti-Nabiha, W.Y. Thum, G.D. Sardana (2012) A case study of service desk’s performance measurement system, International Journal of Commerce and Management, 22(2), pp 103–118 (16 pages), DOI 10.1108/10569211211239412

A.K. Siti-Nabiha and A.Z. Siti-Nazariah (2011) Evaluating Social Performance: A Case Study of a Microfinance Institution in Malaysia, International Journal of Management and Enterprise Development, 10(4), pp 271-290 (20 pages)

A.K. Siti-Nabiha and Fuad (2011) An Analysis of Performance Measurement Frameworks for the Public Sector, International Journal of Managerial and Financial Accounting, 3(2), pp 127-139 (13 pages), ISSN: 1753-6723, DOI: 10.1504/IJMFA.2011.039493

A.K. Siti-Nabiha (2010) Performance Management System at Gas Company, Asian Case Research Journal, 14(1), pp 95-115 (21 pages), DOI: 10.1142/S0218927510001325

Siti-Nabiha Abdul Khalid (2010) Improving the Service Delivery: A Case Study of a Local Authority in Malaysia, Global Business Review, 11(1), pp 65-77

Azlan Amran, Siti Nabiha Abdul Khalid,  Dzulkifli Abdul Razak and Hasnah Haron (2010) Development of MBA with Specialisation in Sustainable Development: The Experience of Universiti Sains Malaysia,  International Journal of Sustainability in Higher Education, 11(3), pp 260-273 (14  pages), ISSN: 1467-6370, DOI: 10.1108/14676371011058550

Siti Nabiha Abdul Khalid (2009) Reflexivity in Qualitative Accounting Research, Journal of Financial Reporting and Accounting (JFRA), 7(2), pp 81-95 (15 pages),

M.A. Norhayati and A.K. Siti-Nabiha (2009) A case study of the performance management system in a Malaysian government linked company, Journal of Accounting and Organizational Change, 5(2), pp 243-276 (34 pages), ISSN: 1832-5912,

Azlan Amran and A.K. Siti-Nabiha (2009) Corporate Social Reporting in Malaysia: A Case of Mimicking the West or Succumbing to Local Pressure, Social Responsibility Journal, 5(3), pp 358-375

Siti-Nabiha, A.K (2009) Sensemaking in Interpretive Management Accounting Research: Constructing a Credible Account, International Journal of Qualitative Methods, 8(1), pp 41-53 (13 pages), ISSN: 1609-4069

Siti-Nabiha, A.K and R.W Scapens (2005) Stability and Change: An institutionalist study of management accounting change, Accounting, Auditing and Accountability Journal, 18(1), pp 44-73


Citation index



Journal Articles
Edited Books
Book Chapters

Research Grants


Honors & Awards