RESEARCHER INFO
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Dr. Rusman bin Ghani
UUM College of Business
Perakaunan Tunku Puteri Intan Safinaz
rusman@uum.edu.my
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RESEARCH PROFILE

Scopus Publons ORCiD Research Gate Google Scholar

ACADEMIC QUALIFICATION

12018, PhD Perakaunan, UUM, Universiti Utara Malaysia
22004, Master of Science Teknologi Maklumat, UPM, Universiti Putra Malaysia
31998, Bachelor Degree with Honours Perakaunan, UKM, Universiti Kebangsaan Malaysia
41994, Certificate Perakaunan, UKM, Universiti Kebangsaan Malaysia

AWARD

RECOGNITION

1 PENILAI ARTIKEL,REVIEWER,Antarabangsa,2022
2 PENILAI ARTIKEL,REVIEWER,Antarabangsa,2022
3 REVIEWER, ,Antarabangsa,2023
4 PANEL PENILAI,Ahli Panel Penilai MQA,Kebangsaan,2027
5 GUEST SPEAKER,SPEAKER,Kebangsaan,2022
6 AHLI PANEL, ,Kebangsaan,2020
7 REVIEWER,DISCUSSANT,Universiti,2022
8 PANEL PENILAI,Reviewer,Universiti,2023
9 PEMBANGUN MASSIVE OPEN ONLINE COURSE (MOOC),Developer,Universiti,2023
10 PANEL PENILAI,Discussant,Universiti,2023
11 PEMERIKSA DALAMAN,Examiner,Universiti,2023
12 PANEL PENILAI,Reviewer,Universiti,2023
13 PENILAI GERAN PENYELIDIKAN,Panel Penilai,Pusat Pengajian/Jabatan,2025
14 REVIEWER,Reviewer,Pusat Pengajian/Jabatan,2023

AREA OF EXPERTISE

Accounting Information System (Including It And Accounting)
Financial Reporting (Including Accounting Regulation, Accounting Standards, Accounting Theory, Standard-Setting Process, Financial Reporting In Private And Public Sector Organisations)
Corporate Governance (Including Accountability, Ethics, Integrity)

RESEARCH AREA

Ais Financial Reporting
Cooperative Financial Reporting
Mandatory And Voluntary Disclosure

OVERVIEW
Dr. Rusman Ghani, C.A.(M) is a Senior Lecturer of the Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia (UUM COB). My area of interest is Accounting and Auditing in Information Systems Environment, Mandatory and Voluntary Disclosure, Financial Accounting, and Reporting. I have work experience for over 20 years. I have industrial experience of more than 12 years. I am a Chartered Accountant of the Malaysian Institute of Accountants (MIA).
PUBLICATION CHART
LIST OF PUBLICATION
Dr. Rusman Bin Ghani, Roshartini Omar, A.Q. Adeleke, Mohd Nurfaisal Baharuddin, Dr. Mazri Bin Yaakob, Prof. Sr. Dr. Mohd Nasrun Bin Mohd Nawi, (2026). Real-Time Prediction and Prevention of Worker Accidents and Safety Hazards on Construction Sites using Mobile Machine Learning Framework. International Journal of Interactive Mobile Technologies, 20(5), 144 - 157.
Dr. Rusman Bin Ghani, Nur Amalina Mohamad Zaki, A.Q. Adeleke, Rafikullah Deraman, Md Azree Othuman Mydin, Prof. Sr. Dr. Mohd Nasrun Bin Mohd Nawi, (2026). Mobile Deep Learning Framework for Automated Concrete Surface Crack Detection and Assessment on Construction Sites. International Journal of Interactive Mobile Technologies , 20(3), 83 - 94.
Dr. Rusman Bin Ghani, Yao Qian - (Matric No: 906769), Prof. Madya Dr. Siti Seri Delima Binti Abdul Malak, (2025). Cross-Linguistic Bibliometric Mapping of Accounting Information Quality Research . International Journal of Accounting and Economics Studies, 12(8), 480 - 491.
Dr. Rusman Bin Ghani, (2025). Organizational Culture as a Mediator between Management Leadership and Governance Performance in Malaysian Cooperatives: A Structural Model Approach. Architecture Image Studies, 6(4), 328 - 340.
Prof. Madya Dr. Danilah Binti Salleh, Zhang Ying - (Matric No: 907395), Dr. Rusman Bin Ghani, (2025). Insider CEOs and Corporate Misconduct: Evidence from China. Risks, 13(179), 1 - 22.
Amdan Bin Mohamed, Dr. Rusman Bin Ghani, (2025). A Conceptual Framework of Graduate Employability: Integrating University and TVET Pathways. Indian-Pacific Journal of Accounting and Finance, 9(2), 11 - 20.
Prof. Sr. Dr. Mohd Nasrun Bin Mohd Nawi, Prof. Madya Ts. Dr. Hj. Mohd Akhir Bin Hj. Ahmad, Dr. Rusman Bin Ghani, Dr. Rosman Bin Iteng, (2025). An Empirical Investigation of Socially- And Technically- Oriented Lean Practices and Their Influence on Operational and Business Performance in Malaysian Manufacturing Firms. Architecture Image Studies, 6(4), 413 - 419.
Dr. Rusman Bin Ghani, Dr. Mohamad Zakuan Bin Tuan Ibharim, Dr. Muhamad Ali Imran Bin Kamarudin, Dr. Nur Hafizah Binti Md Akhir, Dr. Hasnizam B Hasan, (2025). Towards Innovative Teaching and Learning in Entrepreneurship Education: A Conceptual Approach Using Website-Brainstorming Hybrid (WBH) Model. Journal of Cultural Analysis and Social Change, 10(2), 1483 - 1497.
Dr. Rusman Bin Ghani, Dr. Mohamad Zakuan Bin Tuan Ibharim, Dr. Muhamad Ali Imran Bin Kamarudin, Dr. Hasnizam B Hasan, Dr. Nur Hafizah Binti Md Akhir, (2025). The Implementation of Website-Brainstorming Hybrid (WBH) in Incubator 2 Course from the Researcher-Observers Perspective: A Reflective Paper. Journal of Cultural Analysis and Social Change, 10(2), 1463 - 1471.
Shafawaty Binti Mohamad Shabri, Amdan Bin Mohamed, Dr. Rusman Bin Ghani, (2024). The Influence of Organisational Charateristics on Governance Performance: A Study on the Malaysian Cooperative. Indian-Pacific Journal of Accounting and Finance, 8(4), 3 - 13.
Shafawaty Binti Mohamad Shabri, Dr. Rusman Bin Ghani, (2024). The Effect of Organizational Internal Factors on the Performance of Cooperative Governance in Malaysia. Indian-Pacific Journal of Accounting and Finance, 8(1), 3 - 13.
Dr. Rusman Bin Ghani, (2023). Quality of Annual Financial Reporting: A Study of Cooperatives in Malaysia. Indian-Pacific Journal of Accounting and Finance, 7(4), 3 - 13.
Dr. Rusman Bin Ghani, (2023). Timeliness of Financial Reporting by Cooperatives in Malaysia. Indian-Pacific Journal of Accounting and Finance, 7(2), 3 - 11.
Dr. Rusman Bin Ghani, (2022). Development of Financial Reporting Disclosure Index: A Study of the Cooperative Sector in Malaysia. Indian-Pacific Journal of Accounting and Finance, 6(4), 11 - 18.
Dr. Rusman Bin Ghani, (2021). KESAN FAKTOR PENYEDERHANA PAKAR INDUSTRI TERHADAP HUBUNGAN ANTARA CIRI-CIRI KOPERASI DAN KUALITI PELAPORAN KEWANGAN TAHUNAN KOPERASI. Advanced International Journal of Banking, Accounting and Finance, 3(9), 38 - 57.
Prof. Dr. Ram Al Jaffri Bin Saad, Dr. Rusman Bin Ghani, Dr. Muhammad Syahir Bin Abd. Wahab, Dr. Mohamad Zulkurnai Bin Ghazali, Shafawaty Binti Mohamad Shabri, (2021). Elemen-elemen Model Tadbir Urus Koperasi di Malaysia. Advanced International Journal of Banking, Accounting and Finance, 3(9), 58 - 74.
Dr. Rusman Bin Ghani, (2020). KESAN PEMBOLEHUBAH PENYEDERHANA PAKAR INDUSTRI TERHADAP HUBUNGAN ANTARA CIRI-CIRI KOPERASI DAN KUALITI PELAPORAN KEWANGAN TAHUNAN KOPERASI. E-Proceeding of the 5th International Conference on E-Commerce (ICoEC2020), (), 1 - 16.
RESEARCH PIE
LIST OF RESEARCH
ORGANIZATIONAL CULTURE AS A MEDIATOR BETWEEN MANAGEMENT LEADERSHIP AND GOVERNANCE PERFORMANCE IN MALAYSIAN COOPERATIVES: A STRUCTURAL MODEL APPROACH (2025), Member/Next Appointed Leader, Persendirian
PEMBANGUNAN MODEL TADBIR URUS KOPERASI KREDIT DI NEGERI KEDAH (2022), Leader, Universiti
CONSULTATION
Year Title Membership Funder Level Status
2021 Perunding (perkhidmatan perakaunan) Leader National On going
2020 Perunding (pengekosan bahan) akademi binaan malaysia wilayah utara Leader National On going
2020 Perunding (penstrukturan kos projek) di syarikat mr technology sdn. bhd. Leader National On going
INTELLECTUAL PROPERTIES
Year Reference No IP Type Title of Inventor (Principal Inventor/Member) Status of IP
UNDERGRADUATE
Course Code Course Name
BKSX4912 Practicum
BKSX4912 Practicum
BKSX4912 Practicum
BKSX4912 Practicum
BKAS2013 Accounting information systems
BKAS2013 Accounting information systems
BKAS2123 Accounting system analysis and design
BKSX4912 Practicum
BKSX4912 Practicum
BKSX4912 Practicum
BKASK2013 Accounting information systems
BKASK2013 Accounting information systems
BKASK2013 Accounting information systems
BKAS2013 Accounting information systems
BKALK1013 Business accounting
BKSX4912 Practicum
BKALK1013 Business accounting
BKSXK49512 Industrial training
BKASK2014 Principles of accounting information systems
BKASK2014 Principles of accounting information systems
BKASK2014 Principles of accounting information systems
BKAL1013 Business accounting
BKAL1013 Business accounting
BKAL1013 Business accounting
BKSX4912 Practicum
BKSX4912 Practicum
BKSX4912 Practicum
BKSX4912 Practicum
BKAS2013 Accounting information systems
BKAS2013 Accounting information systems
BKAS2013 Accounting information systems
BKSX4912 Practicum
BKSX4912 Practicum
BKSX4912 Practicum
BKAS3083 Information systems control and audit
BKAS3083 Information systems control and audit
BKSX4912 Practicum
BKAS2013 Accounting information systems
BKAS2123 Accounting system analysis and design
BKAS3113 Seminar in accounting information system
BKSX4912 Practicum
BKSX4912 Practicum
BKSX4912 Practicum
BKSX4912 Practicum
BKAS2013 Accounting information systems
BKAS2013 Accounting information systems
BKAS2013 Accounting information systems
BKAS2013 Accounting information systems
BKAS2013 Accounting information systems
BKSXK49512 Industrial training
BKAF1023 Introduction to financial accounting
BKSX4912 Practicum
BKALK1013 Business accounting
BKALK1013 Business accounting
BKSX4912 Practicum
POSTGRADUATE
Course Code Course Name
SUPERVISION
Matric Name Status Title
825136 Hairul Salveson Jaimin Completed E-Filing Users’ SatisFaction: A Study On Malaysia Petroleum Upstream Taxpayers
833849 PUTRI NUR DIYANA BINTI GHAZALI Completed FACTORS INFLUENCING THE ADOPTION OF CLOUD-BASED ACCOUNTING: A TAM-BASED APPROACH
907395 ZHANG YING Active CEO's Succession Sources on Corporate Misconduct in China: The Moderating Role of Internal Control.
833795 DELI MURNI BINTI GUSTI Expected To Complete Determinants of Effective Tax Rate among Malaysian Public Listed Companies: Evidence from 2017 to 2024
905917 IBRAHEEM S. A. ASHOUR Not Active The Effect of Voluntary Disclosure on Earning per Share in Industrial Companies Listed in the Palestine Exchange
906769 YAO QIAN Active Corporate Governance Mechanisms and Accounting Information Quality in China: The Role of Internal Control.
908964 SITI NOR JUNITA BINTI MOHD RADZI Active THE IMPACT OF INTERNAL CONTROL SYSTEM ON THE TIMELINESS OF COOPERATIVES FINANCIAL REPORTING IN MALAYSIA
 
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