September 19, 2009

Eid Mubarak

I take this opportunity to wish "Eid Mubarak" to all my muslim brothers and sisters. May Allah bless your prayers and good works during Ramadhan and grant you with joyful moments this coming Syawal. Ameen.

September 16, 2009

CoE Strategic Direction

The outcome of the 3-day workshop was that, all CoE were asked whether it is possible to consolidate with others to form another form of CoE with the status of "institute" so that this new CoE can apply to become a MoHE CoE. Prof. Dr. Normah Omar, Director of Accounting Research Institute (ARI) gave a briefing on the evolution that ARI had undergone to become one of MoHE CoE. Interestingly, ARI is the only social science CoE of the total six registered under MoHE. Congratulations!!
Based on the discussion we had among group members, it was agreed that SBDC should operate under the umbrella of Intitute of Business Excellence (IBE) headed by Prof. Dr. Faridah Hassan. Other existing CoEs have expressed their willingness to join IBE. Among others are Centre of Business Excellence (CBE) - Prof. Dr. Faridah Hassan; World Islamic Economic Forum (WIEF) - AP Dr. Saadiah Mohamad; and a few more.
Let's work as a team under IBE!

September 14, 2009

Refereed Journal: MAR Vol. 8 No. 1

Alhamdulillah... A simple word with vast meanings that I can describe my gratitude to the Almighty. Praise be to Allah for the opportunities He offers me to take up. A paper entitled "Managerial Performance Measures in Management Accounting Practices of Malaysian Institutions of Higher Learning" was finally accepted to be published in Malaysian Accounting Review (MAR). Mar is indexed in Ebscohost, Cabell's & Ulrich's Directories and included in Australia BARDsNET Journal Ranking List for Economic, Commerce and Management! Thanks to Prof. Dr. Ibrahim Kamal Abdul Rahman of UiTM Malaysia for helping me to complete the research. I also extend my thanks to MIA and MAREF for publishing this prestigious journal. Thanks to my wife and everyone!

September 10, 2009

CoE Workshop

I'll be attending a workshop to discuss on the strategic planning of the centres of excellence of UiTM at Puncak Alam, Selangor starting tomorrow (Sept 11) until Sept 13. SBDC is the only representative of UiTM Kedah. I will try to make use of the workshop to discuss the challenges and opportunities confronting a centre like SBDC so that we can move together with UiTM to achieve sterling performance. This workshop is organised by the DVC Office of Research & Innovation. See me there!

September 09, 2009

Iftar Perdana UiTM Kedah 2009

UiTM Kedah cordially invites the orphans and the poors from surround Semeling, Merbok and Bujang to come to the campus for a fast breaking with all campus members at its Islamic Centre today. The centre has been recently officiated by Tan Sri VC is now experiencing "Iftar Perdana" with some soulful-filled activities such as terawikh prayer and group prayer on this 19th day of Ramadhan.

September 08, 2009

FRGS 2008 - Visit to Lam Wah Ee Hospital

A visit to Lam Wah Ee Hospital was made on August 21, 2009. Three of us, myself, Noridah and Leily went there after a long arrangement with the hospital due to our tight schedules with the lectures. We collected data for a research project under FRGS (1/2008) under the Ministry of Higher Education (MoHE). The interviewees, Ms. Foo Hwee Chin (Finance Manager) and her assistant were very helpful and managed to answer all questions we asked them about the management accounting practices in the hospital. Ms. Foo will be submitting the questionnaire we e-mailed her somewhere in July 2009 upon completion. Thanks a bunch Ms. Foo!

Test 2 (AUD390)

Students had been informed about their second test for Audit paper next Monday. Topics covered are Internal Control Systems, Audit Evidence & Documentation and Audit Planning. This is kind of raya perk I offer them to take..

September 05, 2009

FRGS 1/2009

Praise be to Allah for granting me and my team another research grant amounting to RM20,000.00. We will have to work on the research project entitled "Developing a Comprehensive Cost Accounting Prototype (C-CAP) for Service Organisations in Health Care Industry". It should start on 15 August 2009 and should finish in the next two years. This project is wholly funded by FRGS Phase 1, 2009. Thanks to Ministry of Higher Education (MOHE) Malaysia!

Consultation for INSPIN

Last three weeks, I received an offer from INSPIN to prepare business plan for two different terms in my capacity as Small Business Development Centre (SBDC) Coordinator. This consultation service involves participation of another lecturer, Rabitah Harun from Business Administration Department cum Tunas Mekar Coordinator. Both of us have started the work and are now waiting to get some further information from Saiemah & Hj. Bukhari. InsyaAllah next week will continue the mission again. At this note, we would like to thank our Campus Director for her trust in both of us to assist INSPIN to come out with two proper sets of business plan. Campus Director also sits in the state committee.

July 06, 2009

A Fruitful Visit to SME Corp

A visit that was planned last week had paid us with some fruitful outcomes that SBDC can work together with Department of Industrial Design, Business Administration and Accounting to come out with few pamphlets and brochures that highlight some expertise that UiTM Kedah can offer to small & medium enterprises (SMEs).

According to SME Corp's Kedah & Perlis Manager, Mr. Roslan Mohamed, his office in Alor Star can promote or rather suggest to SMEs the consultancies that UiTM Kedah is promoting (through the distribution of pamphlets and brochures) and engage us with some of its programmes.

This first visit of its kind was made possible by three of us: Zubir Azhar, Arbai'yah Ab Aziz and also Zaidi Yusoff. I hope we can design nice pamphlets and brochures that can attract SMEs to get our services in the range of product design, web design and marketing design.

June 29, 2009

2009 Forensic Accounting & Financial Criminology

Last two weeks I attended an International Conference on Forensic Accounting & Financial Criminology held at KL Tower for two days (June 16 & 17, 2009). The conference was great. Many fraud practitioners attended and presented their papers and talks and I learned a lot of new things that I can share with my students in Auditing class next semester.
Among those who present at this inaugural conference were the Dean of Faculty of Accountancy, Prof. Dr. Ibrahim Kamal Abdul Rahman; Director of Accounting Research Institute (ARI), Prof. Dr. Normah Hj. Omar; Prof. Dr. Zabihollah Rezaee (University of Memphis, USA); Prof. Dr. Glen Moyes (University of Texas-Pan American, USA); Rob McCusker (University of Teesside, UK) and many others.






The opening ceremony for The Asia Pacific International Conference on Forensic Accounting and Financial Criminology 2009 was held during dinner on 16 June 2009, with the guest of honour attended by YDH CP Dato’ Koh Hong Sun, the Director of Commercial Crime Investigations Department of Royal Police Malaysia, who represented Tan Sri Musa Dato’ Hassan Azahari, the Inspector General of Police, Malaysia. From UiTM, Professor Dr Mustaffa Mohd Zain, the Deputy Vice Chancellor (Academic and International) represented the Vice‐Chancellor of UiTM. A book, ‘Combatting Financial Fraud through Forensic Accounting and Financial Criminology’ was launched by CP Dato’ Koh.

This program included two talks by two special guests from overseas, namely Prof. Dr. Zabihollah Rezaee on ‘Researchable topics for accounting research’ and Prof. Dr. Glen Moyes on ‘Sustaining the Phd Journey’. This colloquium was indeed honoured to have two other foreigners, Prof Keith Maunders from University of South Pacific, Fiji, and Mr Rob McCusker. The four visitors were involved in the assessment of Phd progress presentations at the colloquium. We were also facilitated by professors from local universities too, including Prof. Dr. Takiah Iskandar (UKM), Prof. Dr. Fauziah Md. Taib (USM) and Prof Dr Norman (UKM). This full one‐day colloquium was attended by 100 participants from far and near.

Congratulations UiTM!

Meeting with SMIDEC

A meeting with Mr. Roslan Mohamed of the Small and Medium Industries Development Corporation (SMIDEC) will be held on Sunday, July 5, 2009 at Alor Star. I will bring along Batik Merbok team to visit this organisation and discuss how things of which SBDC is entrusted to can be arranged. This is an initial initiative taken by SBDC to develop rapport with SMIDEC as its endeavour to help small businesses in the Northern Region to prosper in their business activities.

Just a little bit about SMIDEC...

SMIDEC was established on 2nd May 1996. The establishment of SMIDEC was in recognition of the need for a specialised agency to further promote the development of Small and Medium Industries (SMIs) in the manufacturing sector through the provision of advisory services, fiscal and financial assistance, infrastructural facilities, market access and other support programmes.

SMIDEC strives to create resilient and efficient Small and Medium Enterprises (SMEs), able to compete in a liberalised market environment. The Corporation will promote SMEs to be an integral part of the country's industrial development capable of producing high value-added parts, components and finished products. SMIDEC will serve as the national focal point for the overall development of SMEs in the country.

June 24, 2009

Deal with Financial Crisis

The crisis which has swept world financial markets and the broader economy has affected many of business activities across the globe. Keep yourselves updated and deal with the fallout by navigating your way through the crisis. Make wise decisions as much as possible. Apply some strategic management accounting techniques to analyse your options so that informed decisions can be made.

June 11, 2009

Thinking Student

There has to be a system able to educate and equip the people with all the tools necessary to face the complex pressures of modern society.

We celebrated Teachers’ Day a few weeks ago. Talk of education always brings to my mind a speech given by Dorothy L. Sayers at Oxford in 1947, which was later printed in essay form bearing the title The Lost Tools of Learning.

Although Sayers was not an educationist, but rather a novelist, her profound critique of the modern education system has initiated a classical education movement in the US and Europe.
I first came across her ideas several years ago, and those ideas have stayed in my mind. And I find them to be relevant more so now as our government is planning to review or revamp our education system and curriculum.

It is indeed timely for the Government to introduce a new education system that is able to really educate and equip the people with all the tools necessary to face the complex pressures of modern society.

This is the crux of Sayer’s critique of the modern education system: the inability to produce educated people equipped with the necessary tools of modern life.

Our national education system has failed, the public has said. They are clamouring for a better education system to replace the present one. Our system is accused of being exam-oriented and produces trained "parrots". Why?

One of the reasons is that our system today is burdening students with too many subjects. Since there are too many subjects, teachers are not able to concentrate on developing personalities and individual characters. Their focus is on completing the entire syllabus of every subject, otherwise the students may not be able to answer questions in the coming term examinations.
No time is spared for inter-personal discussions, counselling or informal advice-giving sessions between teachers and students. The situation in our country is worsened by the attitudes of some of our ministers or politicians, who want to have their say with regard to the education system.

It is as though every minister deems he has the right to have his say in deciding what subjects should or should not be taught in our schools, without being duly qualified.

When we feel that the trend is towards Information Technology (IT), we want subjects related to IT to be taught in schools.

Later, when we dispatched our angkasawan to the moon, we wanted Astronomy to be part of our curriculum.

When we feel entrepreneurship is important, we want it to be part of the subjects taught in schools.

Recently, we seem to feel that national unity and patriotism is at stake, therefore we demand that these subjects be included in the national curriculum. It goes on endlessly.
We have actually lost sight of what education is all about and what its true objective entails.
Education is not about teaching particular "subjects". Neither it is about the number of subjects taught in schools. It is about nurturing a human being to be a "good man".

Modern students today are certainly taught more subjects, but that does not mean they are actually "good" or know more; nor does it mean they are better equipped than those before them.

Compared with students of the Athenean Middle Ages, who only studied three subjects at the trivium and four subjects at the quadrivium, for example, today’s students should perform better, considering their intellectual growth.

But this is not the case. Many a time an interview panel is frustrated with the performance of our graduates, despite their having spent more than a decade at the primary and secondary education levels and approximately four years at the tertiary level.

They certainly "studied" hundreds of subjects and, yet, they do not know the basics, have no confidence in speaking, no critical and logical thought when arguing, have no common sense, rational thought and so on. Why?

Because they had never been taught to think, how to use reason or how to argue during their entire "formal" education.

The only reason they have succeeded thus far is, perhaps, purely because they were good at memorising data – not that their intellect has been developed.

The findings of child development psychiatrists and research workers have emphasised the deep impressions early experiences have on children and the lasting effects of such impressions.
Comenius, in The School of Infancy, Montessori, in his The Secret of Childhood, and countless others have stressed the importance of right education at an early age.

In Islam, emphasis is given even when the parent is still searching for his spouse, seeking only for one with upright religious bearing since their children will be affected by their parents’ character.

At their early stage, children should be taught the proper use of the tools of learning before they begin to apply these to "subjects", which should only be taught at a later stage.
At the foundational stage, they should only be taught three things, the trivium: Grammar, Logic (Dialectic), and Rhetoric.

This is quite similar to the traditional Islamic primary education where children at an early age should be taught, among other things, the Qur’an, language, literature (adab), ethics (akhlaq) and logic (mantiq).

Only at the secondary or university levels perhaps whatever subjects suit the national interest and the contemporary age may be introduced.

In general, children in Malaysia are reluctant to go to school, unlike children in the developed countries who exhibit eagerness and enthusiasm.

Children in Europe find school very interesting, and their teachers to be very loving and friendly. In Malaysia, even before going to school, we have a hard time with our children.
Teachers are assumed to be fierce because of their demeanor, like "teacher-cum-police" officers.
They also envision being bombarded with too much information that they are required to know, not to mention writing.

But their ability to reflect, think and ponder is not being groomed and developed. They are required to memorise data where all the answers are given.

Our education policy makers should sit down seriously with educationists and "experts" to come up with a better education policy for the sake of our future generations.

We have had enough of the same old moans whenever review of our education system is mentioned. Nothing substantial has been done thus far. Even the perennial issue of heavy school bags has not been effectively resolved yet.

Hopefully the "people’s Prime Minister" will look into this matter more urgently. *Star On-Line*

June 01, 2009

Progress of the FRGS Paper - 1

السلام عليكم ورحمة الله

Dear all,

Please find the first draft of our FRGS research paper covering Intro, Motivation, Background, LR, Methodologies and Objectives of the research for your kind perusal. Kindly review the paper and let me have your comments before June 3, 2009. I welcome all sort of comments.

Nor Hafizah & Zubir: Can we work out on the questionnaire part?
Norhafizah: Please arrange the visit to ISH a.s.a.p. and let us know.
Noridah: Both of us will go to ISH/LWEH/KMC once the dates are decided upon.
Noridah & Leily: We are now insyaAllah ready for data collection. Hope the background and any important aspects of those hospitals are analysed before the visits.
Prof IKAR: Your comments are most welcome. Any past data about Ipoh Specialist Hospital? Any guide to establish benchmarking standards?
Thank you so much to everyone! :-)

Regards,
Zubir Azhar

May 22, 2009

MIA: React Now!

I once attended an accounting conference held by one of public higher learning institutions. The event was good in such a way that students are more exposed to real accounting functions. They were required to relate the theories they learned to practical application and "how-to-solve" abilities. The MIA president also attended and gave speech.

However, towards the end of the session, one accounting lecturer stood up and asked a question pertaining to the recognition of accounting graduates from abroad by MIA. What a shocking answer we received! MIA requires them to undertake qualifying exam (QE) to allow them to become professional members. There are many factors that actually allow this to happen, some of them are really pathetic from my point of view. Correct me if I get this wrong. One of the main reasons is MIA has actually prevented or "blocked" the career of many accountants due to its "self-authority". There have been many graduates from oversea, but their certificates are not being recognised by MIA while local certificates are recognised given the fact that the course modules were similar and approved by this body. Many graduates were actually stop progressing any further as registered professional accountants. Most professional organisations in Malaysia use (or "copy and apply") the same accredited system as oversea professional institute in countries.

The strange thing is a registered professional accounting from oversea such as USA, UK, etc. are not recognised by the board, which actually not attracting the talented people to come back to Malaysia. The reason for not recognising the oversea professional institute is pretty vague (until now). According to my friends studying overseas, a number of staff or vice president from different Malaysia professional organisation have been appointed to give a presentation in foreign universities. It eventually ended up as argument, when most Malaysian students were asking questions such as "why not being recognised when same accredited system is applied?" " why it is recognised in Singapore but not Malaysia?" "Why it is recognised in common wealth countries but not Malaysia?". It was a laugh to me when I heard it, no surprising that they gave answers that can't even persuade themselves this is a believable respond.

Hopefully MIA or other professional organisations could make thing effectively and life more easily, not LATER but CHANGE now.

FRGS Project - ISH

Our FRGS team members comprising of myself, Prof. IKAR, Nor Hafizah, Noridah & Leily plan to start with the data collection by visiting Ipoh Specialist Hospital (ISH) in Ipoh, Perak next week. According to Nor Hafizah, the appointment date should be on 28 May 2008 - please confirm on this. The questionnaire should be ready by then, insyaAllah. Thanks to Prof. IKAR for the questionnaire sent to me last week. Feel free to visit ISH's website to get some basic information about the hospital. Anyway, who will accompany me to this hospital? This picture is taken from its very own website..

May 18, 2009

Intersession '09

A short-term interssion course has just begun. 28 accounting students registered for FAR300 (Financial Accounting 5) class. I started FAR300 class yesterday with the introduction to Company Reconstruction, a not too hard topic. Students seemed to well understand and are now preparing for some tutorial questions. Will discuss the progress of the questions attempted with them today at 11.00 am.

May 14, 2009

Seminar on Audit Quality

Yesterday I, Mrs. Nor Hafizah Abdul Rahman and Miss Leily Adja Radjeman attended a seminar jointly organised by UiTM Malaysia and Malaysian Accountancy Reasearch and Education Foundation (MAREF) supported by MIA. The seminar was officiated by the Chairman of Public Accounts Committee (PAC), Y.B. Datuk Seri Azmi bin Khalid. He later launched a new system for audit community to self-assess their conformance with the International Standard on Quality Control (ISQC 1). The system, known as Audit Quality Rating (AQuR) System, was developed by a team of UiTM researchers headed by Associate Professor Dr. Zuraidah Mohd Sanusi. She then demonstrated the AQuR system to the seminar participants. Congratulations to UiTM!

May 06, 2009

Kg. Hilir Project

A meeting was held at the Student Affairs' meeting room of UiTM Kedah discussing on the development activities that we can think of for the benefits of the so-called examplary village in Merbok area of Kedah. This village won "Kampung Cemerlang" award based on its merit on social and community activities undertaken by the villagers. A number of consultants of UiTM Kedah from various disciplines (e.g. business, information management, and accounting, just to name a few) are appointed to help this village to find better solution to at least maintain its status as "Kampung Cemerlang". The discussion highlighted that UiTM Kedah will plan several activities for this village and help them to champion those activities. Further discussion will be made within this few weeks with village representative on what direction should we move about.

SBDC Coordinator

The Campus Director of UiTM Kedah has appointed me to incharge a unit of Small Business Development Centre (SBDC) effective from May 1, 2009. A few projects have been identified to be undertaken by SBDC. But the first step to run the unit should be well established. I am now considering names of committee members to help me in materialising the objectives of SBDC. Anyone interested in this kind of commitment is greatly welcomed.

May 04, 2009

Final Exam FAR300

The students had FAR300 paper yesterday. I'm now busy marking their answer scripts. Thank God that I have to only mark 2 questions while the other 3 will be marked by Leily. Common marking is indeed helpful. See the question paper on my desk...

and of course the bundles to assess...

I should finish marking these scripts before May 10, 2009. Hope I can finish early so that I can continue to concentrate on FRGS (a research project funded by MOHE).

Accountants Today (December 2008)

This is another professional journal of Accountants Today for December issue.

I wrote on what techniques do service organisations use in their managerial functions and how do they enhance their management accounting practices to achieve better business results. Take a look!

A cheque of RM500.00 I received recently for an article I contributed to MIA last year. Thanks to MIA and Prof. Dr. Ibrahim Kamal Abdul Rahman for their brilliant helps.

Accountants Today (June 2008)

A collection of my Accountants Today distributed by MIA every month to its members.

An article of mine (written with Prof. Dr. Normah Hj. Omar) had been accepted in last year's issue (June 2008). Please refer to pages 20-22.

April 30, 2009

Welcome

السلام عليكم ورحمة الله & Good Day!

I wish to welcome everyone to share some professional and accounting research experiences through this blog. This should be an avenue for accounting practitioners and academia to exchange their precious thoughts for the benefit of accounting community at large.

Thank you.