Wednesday, August 31, 2011
Happy Independence Day
The Accounting Research Institute (ARI) wishes all fellow Malaysians a Happy Independence Day. Malaysia celebrates its 54th year of independence on 31st August 2011.
Tuesday, August 30, 2011
Happy Eid Mubarak
The Accounting Research Institute (ARI) wishes all our Muslim friends a very Happy Eid Mubarak 1432.
Friday, August 26, 2011
Congratulations Prof Dr Rohana Othman
The Accounting Research Institute (ARI) congratulates its Research Fellow Dr Rohana Othman who has just been promoted to a professor in public sector accounting. 
Professor Dr Rohana Othman is currently heading ARI's "C-Cure Training and Gifts" strategic initiative. Her research interests are basically in the areas of public sector accounting and forensic accounting. Recently, Prof Rohana conducted a national level forensic accounting course for the "Naziran" at the Accountants General Office. Currently she has been tasked by the Accounting Research Institute to develop a training module in financial criminology for the enforcement agencies in Malaysia. Congratulations Professor Dr Rohana Othman.....
Professor Dr Rohana Othman is currently heading ARI's "C-Cure Training and Gifts" strategic initiative. Her research interests are basically in the areas of public sector accounting and forensic accounting. Recently, Prof Rohana conducted a national level forensic accounting course for the "Naziran" at the Accountants General Office. Currently she has been tasked by the Accounting Research Institute to develop a training module in financial criminology for the enforcement agencies in Malaysia. Congratulations Professor Dr Rohana Othman.....
Thursday, August 25, 2011
Financial Crime and Fight Against Money Laundering and Terrorism Financing
In recognition of our niche research in the area of financial criminology, the Accounting Research Institute (ARI) has been invited by the Financial Intelligence Unit (FIU), Malaysia to co-organize the International Conference on Financial Crime and Terrorism Financing 2011 (IFCTF 2011). 
With the theme "Raising the Bar in Compliance and Enforcement", the conference will be held on 19-20 September at the JW Marriott Hotel in Kuala Lumpur. This is the 3rd edition of the IFCTF Conference following the hugely successful event in 2010 and 2009. The two main organizers of the conference are the Institut Bank-Bank Malaysia (IBBM)and the Compliance Officers Networking Group (CONG). Meanwhile, the other co-organizers include the Asian Institute of Finance (AIF), Islamic Banking and Finance Institute Malaysia (IBFIM), the Malaysian Insurance Institute (MII), Security Industry Development Corporation (SIDC). The event is supported by the Financial Intelligence Unit (FIU). 
ARI from Universiti Teknologi MARA is deeply honored for FIU's invitation to co-organise the event. Prof Dr Normah Omar from ARI will be delivering a paper on "Non-Profit Organisations (NPOs) as a Medium for ML/TF – Red Flags for Identification" at the conference.
With the theme "Raising the Bar in Compliance and Enforcement", the conference will be held on 19-20 September at the JW Marriott Hotel in Kuala Lumpur. This is the 3rd edition of the IFCTF Conference following the hugely successful event in 2010 and 2009. The two main organizers of the conference are the Institut Bank-Bank Malaysia (IBBM)and the Compliance Officers Networking Group (CONG). Meanwhile, the other co-organizers include the Asian Institute of Finance (AIF), Islamic Banking and Finance Institute Malaysia (IBFIM), the Malaysian Insurance Institute (MII), Security Industry Development Corporation (SIDC). The event is supported by the Financial Intelligence Unit (FIU). 
ARI from Universiti Teknologi MARA is deeply honored for FIU's invitation to co-organise the event. Prof Dr Normah Omar from ARI will be delivering a paper on "Non-Profit Organisations (NPOs) as a Medium for ML/TF – Red Flags for Identification" at the conference.
Wednesday, August 24, 2011
Congratulations Nazlinda
The Accounting Research institute congratulates Ms Nazlinda Abdullah from the Faculty of Education, Universiti Teknologi MARA (UiTM)
for the Best Student Paper Award in the recent Pacific Rim Objective Measurement Symposium (PROMS 2011) held in Singapore. The PROMS 2011 award was for her paper titled "Parallel Resistive Circuit: Instrument Construct" which was submitted for the symposium. 
Ms Nazlinda is currently pursuing her PhD program at UiTM and is at her final stage of her study. As a proponent of the Rasch Model, Ms Nazlinda has demonstrated an important and meaningful application of the Rasch Model for the detection and correction of students' misconceptions of basic concepts on the topic of "electricity" in physics, specifically on the sub-topic of "Parallel Resistors". Congratulations....(Note: Ms Nazlinda is the one on the left with grey scarf)
for the Best Student Paper Award in the recent Pacific Rim Objective Measurement Symposium (PROMS 2011) held in Singapore. The PROMS 2011 award was for her paper titled "Parallel Resistive Circuit: Instrument Construct" which was submitted for the symposium. 
Ms Nazlinda is currently pursuing her PhD program at UiTM and is at her final stage of her study. As a proponent of the Rasch Model, Ms Nazlinda has demonstrated an important and meaningful application of the Rasch Model for the detection and correction of students' misconceptions of basic concepts on the topic of "electricity" in physics, specifically on the sub-topic of "Parallel Resistors". Congratulations....(Note: Ms Nazlinda is the one on the left with grey scarf)
Tuesday, August 23, 2011
Rasch Model for Accounting Research?
In our effort to enhance the quality of our research, research fellows and post graduate students at the Accounting Research Institute (ARI) have always been looking for options for their data analysis. Just as in many other social science research, we often deal with perceptional studies that use ordinal data. The use of the Rasch Model in accounting research provides another rich dimension for our data analysis.
Premised on the concept of probability, the model transforms ordinal data to logit data. According to Wikipedia, Rasch models allow researchers to use data from assessments to measure variables such as abilities, attitudes, and personality traits. For example, they may be used to estimate a student's reading ability from answers to questions on a reading assessment, or the extremity of a person's attitude to capital punishment from responses on a questionnaire. Application of the models can also provide information about how well items or questions on assessments work to measure the ability or trait. The two-day Rasch Model workshop organized by the Post Graduate Students Association ended on a high note. One should look at his or her research data beyond "what is obvious"....
Premised on the concept of probability, the model transforms ordinal data to logit data. According to Wikipedia, Rasch models allow researchers to use data from assessments to measure variables such as abilities, attitudes, and personality traits. For example, they may be used to estimate a student's reading ability from answers to questions on a reading assessment, or the extremity of a person's attitude to capital punishment from responses on a questionnaire. Application of the models can also provide information about how well items or questions on assessments work to measure the ability or trait. The two-day Rasch Model workshop organized by the Post Graduate Students Association ended on a high note. One should look at his or her research data beyond "what is obvious"....
Monday, August 22, 2011
Construct Development With Rasch Model
The university's Post Graduate Students Association organized another round of Rasch Model workshop with Mr Saidfuddin, a Rasch Model consultant and facilitator.
Some of ARI's post graduate students and research fellows attended the two-day event, which is held at the Tun Abdul Razak Library's IT laboratory. Rasch Model is particularly useful when developing a questionnaire survey which relies a lot on "ordinal" data sources. Through Rasch Model analysis, a pilot study can be analyzed more effectively as it is possible to determine if the "content" items have been 
sufficiently supported by relevant theoretical underpinnings. In addition, it is also possible to analyse if the respondents have been appropriately selected for the study. Hence, it is still possible to reconstruct the questionnaire by improving the items content, recategorize the dimension, collapsing the scales or to specify better target sample for the final questionnaire.
Some of ARI's post graduate students and research fellows attended the two-day event, which is held at the Tun Abdul Razak Library's IT laboratory. Rasch Model is particularly useful when developing a questionnaire survey which relies a lot on "ordinal" data sources. Through Rasch Model analysis, a pilot study can be analyzed more effectively as it is possible to determine if the "content" items have been 
sufficiently supported by relevant theoretical underpinnings. In addition, it is also possible to analyse if the respondents have been appropriately selected for the study. Hence, it is still possible to reconstruct the questionnaire by improving the items content, recategorize the dimension, collapsing the scales or to specify better target sample for the final questionnaire.
Thursday, August 18, 2011
Talk on Shariah Governance
In support of its HICoE niche area of Islamic Financial Criminology, the Accounting Research Institute (ARI)organized monthly lecture series,
where industry experts and academics in the areas of Islamic Accounting & Finance and Financial Criminology are invited to give talks. Today, ARI invited Dr Ahcene Lahsasna, a researcher from INCEIF to present a topic on "Shariah Governance in Islamic Financial Institutions". Dr Lahsasna recently wrote a book titled "Introduction to Fatwa, Shariah Supervision & Governance in Islamic Finance. 
Prior to his engagement with INCEIF, Dr Lahsasna was attached with the industry and worked for several years at Manufacturer and Exporter group of companies in Malaysia as an International Marketing Manager. Currently, he is a Shariah Board member at Maybank Islamic and Etiqa Takaful in Malaysia and Shariah Advisory member for the Malaysian Financial Planning Council (MFPC Malaysia)
where industry experts and academics in the areas of Islamic Accounting & Finance and Financial Criminology are invited to give talks. Today, ARI invited Dr Ahcene Lahsasna, a researcher from INCEIF to present a topic on "Shariah Governance in Islamic Financial Institutions". Dr Lahsasna recently wrote a book titled "Introduction to Fatwa, Shariah Supervision & Governance in Islamic Finance. 
Prior to his engagement with INCEIF, Dr Lahsasna was attached with the industry and worked for several years at Manufacturer and Exporter group of companies in Malaysia as an International Marketing Manager. Currently, he is a Shariah Board member at Maybank Islamic and Etiqa Takaful in Malaysia and Shariah Advisory member for the Malaysian Financial Planning Council (MFPC Malaysia)
Tuesday, August 16, 2011
Visitor From IIU
A researcher, Dr Achmad Tohirin from the Center of Islamic Economics Development and Studies, Indonesia Islamic University (IIU) paid us (Accounting Research Institute)
a visit to discuss possible joint research initiatives and collaboration in the area of Islamic Accounting and Muamalat. Also being discussed was the prospect of the two universities (IIU & UiTM) offering joint post graduate programs in the same area of research. The two universities have recently signed a memorandum of understanding (MOU)to signify future collaboration. Thus the visit is just a step forward to realize the MOU...
a visit to discuss possible joint research initiatives and collaboration in the area of Islamic Accounting and Muamalat. Also being discussed was the prospect of the two universities (IIU & UiTM) offering joint post graduate programs in the same area of research. The two universities have recently signed a memorandum of understanding (MOU)to signify future collaboration. Thus the visit is just a step forward to realize the MOU...
Monday, August 15, 2011
ARI-PDRM Training Program
As the Accounting Research Institute (ARI HICoE) embarks on its niche research area of Financial Criminology, one of our very important aspirations is to increase awareness and competency of those involved with the investigation of financial fraud cases. 
In investigating financial fraud cases, investigators must be at ease with the financial numbers. More importantly, they must acquire the skills and competency of how to interpret financial numbers; understanding "financial number game" and to know how the game is played. Today, ARI training team met up with some officers from the Royal Malaysia Police (RMP) to discuss possible financial criminology on-the-job training program that could be offered to RMP investigation officers. Such university-RMP collaboration should be encouraged.
In investigating financial fraud cases, investigators must be at ease with the financial numbers. More importantly, they must acquire the skills and competency of how to interpret financial numbers; understanding "financial number game" and to know how the game is played. Today, ARI training team met up with some officers from the Royal Malaysia Police (RMP) to discuss possible financial criminology on-the-job training program that could be offered to RMP investigation officers. Such university-RMP collaboration should be encouraged.
Congratulations New PhD Qualifiers
The Accounting Research Institute congratulates five of our colleagues who have recently completed their PhD program: Dr Zuraedah (University of Glasgow,UK), Dr Raja Azrin (Curtin University, Australia), Dr Shahrul, Dr Rahimah and Dr Sharifah (Edith Cowan University, Australia). Congratulations and well done all....
Friday, August 12, 2011
ARI Exhibition at PECIPTA 2011
The Accounting Research Institute (ARI) will be taking up a booth to showcase our activities and research products at the forthcoming PECIPTA 2011 to be held at the Kuala Lumpur Convention Centre (KLCC) on 13-15 September 2011. Universiti Teknologi MARA (UiTM) will be hosting the event. ARI will be showcasing some of its research publications in the area of Islamic Financial Criminology. Some ARI members will also be taking part in the PECIPTA 2011 product exhibition and competition.
Wednesday, August 10, 2011
ARI's Two Newly Qualified Polygraph Examiners
The Accounting Research Institute (ARI) congratulates two researchers: Associate Professor Dr Rohana Othman (ARI Research Fellow) and 
Ms Munirah Morad (ARI Research Officer)for successfully completing a six week plygraph training at Malaysia's only Polygraph Science Academy. Both of them are now Qualified Polygraph Examiners. Since ARI is in the final stage of establishing its own polygraph laboratory, their certification is just timely. More researchers will be trained this year and we hope that through our polygraph lab, we will be able to train more forensic accountants to be competent with the polygraph machines. According to Wikipedia, the free encyclopedia, a polygraph machine(popularly referred to as a lie detector measures and records several physiological indices such as blood pressure, pulse, respiration, and skin conductivity while the subject is asked and answers a series of questions. The belief is that deceptive answers will produce physiological responses that can be differentiated from those associated with non-deceptive answers. )
ARI Polygraph laboratory is a contribution from the HICoE funding and will be fully operational by early 2012. Through our own Polygraph laboratory, we hope to be able to train as many people (especially forensic accountants and financial fraud investigators) as possible in the usage of polygraph machines as an investigative tool. Surely we will offer the study polygraph science as a possible elective for our Masters students. Research experiements can also be conducted to examine the incidents of lying by perpetrators and witnesses...
Ms Munirah Morad (ARI Research Officer)for successfully completing a six week plygraph training at Malaysia's only Polygraph Science Academy. Both of them are now Qualified Polygraph Examiners. Since ARI is in the final stage of establishing its own polygraph laboratory, their certification is just timely. More researchers will be trained this year and we hope that through our polygraph lab, we will be able to train more forensic accountants to be competent with the polygraph machines. According to Wikipedia, the free encyclopedia, a polygraph machine(popularly referred to as a lie detector measures and records several physiological indices such as blood pressure, pulse, respiration, and skin conductivity while the subject is asked and answers a series of questions. The belief is that deceptive answers will produce physiological responses that can be differentiated from those associated with non-deceptive answers. )
ARI Polygraph laboratory is a contribution from the HICoE funding and will be fully operational by early 2012. Through our own Polygraph laboratory, we hope to be able to train as many people (especially forensic accountants and financial fraud investigators) as possible in the usage of polygraph machines as an investigative tool. Surely we will offer the study polygraph science as a possible elective for our Masters students. Research experiements can also be conducted to examine the incidents of lying by perpetrators and witnesses...
Monday, August 8, 2011
2011 IFCTF
In its effort to drive research programs in the area of financial criminology, the Accounting Research Institute (ARI) will be collaborating with the industry to organize an International Conference on Financial Crime and Terrorism Financing. 2011IFCTF will be held on 19-20 September in Kuala Lumpur, Malaysia. Themed "Raising the Bar in Compliance and Enforcement", the organizers anticipate the number of participants to exceed five hundred. Several renowned speakers have indicated their agreement to participate. 2011 IFCTF showcases interesting current issues in the areas of financial crime and terrorism financing and highlights practical solutions...
Friday, August 5, 2011
External Appointments
As part of the university's effort to encourage participation of external experts (both at national and international levels) with the university's own scholars, a committee has been set up to come up with criteria, proposed activities and deliverables. 
The committee headed by the deputy vice chancellor (academic and internationalisation) Prof Dr Azni Zain Ahmed is assisted by professors and selected senate members. ARI director, Prof Dr Normah Omar is a member of this committee. Following through a draft working paper prepared at Frasers Hill early this year, the committee met today to finalize the proposed criteria, activities, expected outcome and quantum of honorarium payment for these experts.
Within the ambit of these external appointments are positions for visiting noble laurettes, distinguished visiting professors, distinguished visiting scholars, distinguished visiting scientists, distinguished creative artists, industry panel experts, visiting fellows, external examiners, academic advisors, visiting research fellows, adjunct professors and many others. The finalized draft will be deliberated at the senate meeting for subsequent approval.
The committee headed by the deputy vice chancellor (academic and internationalisation) Prof Dr Azni Zain Ahmed is assisted by professors and selected senate members. ARI director, Prof Dr Normah Omar is a member of this committee. Following through a draft working paper prepared at Frasers Hill early this year, the committee met today to finalize the proposed criteria, activities, expected outcome and quantum of honorarium payment for these experts.
Within the ambit of these external appointments are positions for visiting noble laurettes, distinguished visiting professors, distinguished visiting scholars, distinguished visiting scientists, distinguished creative artists, industry panel experts, visiting fellows, external examiners, academic advisors, visiting research fellows, adjunct professors and many others. The finalized draft will be deliberated at the senate meeting for subsequent approval.
Thursday, August 4, 2011
JFRA Special Issue
The Journal of Financial Reporting and Accounting (JFRA), which is indexed with the UK-based Emerald Publishing International will have a special issue publication in 2012 with the theme "Islamic Financial Criminology". Specifically, the guest editor invites both conceptual and/or empirical papers in the areas of Islamic Accounting & Finance and Financial Criminology. Papers could incorporate contemporary issues such as counter human trafficing, counter financing of terrorism,sukuk, Islamic microfinancing, zakat invesment, waqaf and many other related areas. All papers can be submitted to normah645@salam.uitm.edu.my for initial review.
Wednesday, August 3, 2011
Research Talk on Strategic Management Accounting
The Asian Management Accounting Research Centre (AMARC), one of ARI's research cluster group organized a research talk for students and staff today. 
The speaker, a renowned researcher and author, Emeritus Professor Dr Michael E. Tayles from Hull University Business School. Prof Tayles's talk titled "Strategic Management Accounting Practices: Sharing of Empirical Evidences" compares practices in the UK, USA and Australia. Effectively, there is implication showing: (i)a significant shift on the role of management accounting from operational focus to strategic focus and 
(ii) the increasing use of management accounting principles to evaluate intangible items rather than just focusing on tangibles. Today, the role of management accounting has shifted from the traditional "providing financial information to management for control and decision making purposes" to that of a business partner and helping the organizations towards value creation.
The speaker, a renowned researcher and author, Emeritus Professor Dr Michael E. Tayles from Hull University Business School. Prof Tayles's talk titled "Strategic Management Accounting Practices: Sharing of Empirical Evidences" compares practices in the UK, USA and Australia. Effectively, there is implication showing: (i)a significant shift on the role of management accounting from operational focus to strategic focus and 
(ii) the increasing use of management accounting principles to evaluate intangible items rather than just focusing on tangibles. Today, the role of management accounting has shifted from the traditional "providing financial information to management for control and decision making purposes" to that of a business partner and helping the organizations towards value creation.
Monday, August 1, 2011
External Research Grants for ARI
The Accounting Research Institute congratulates the following researchers for securing new research grants from external sources: (1) Prof Dr Rashidah Abdul Rahman and her PhD student Wan Mohammad Taufik Wan Abdullah obtained research funding from the Institut Bank-Bank Malaysia (IBBM) for a project titled "Social Networks, Performance and Directors Remuneration Determination: Malaysian Evidence"; (2)Two research projects received grants from CIMA (UK) - (i) PhD student Norlaila Md Zin with her supervisor, Prof Dr Suzana Sulaiman for project "Role of Management Accountants in Enhancing Balanced Scorecard (BSC) Implementation" and (ii) Dr Sharifah Norzehan Syed Yusuf for project titled "Information System and Decision Making in Non Profit Organisation"; (3) Associate Professor Dr Wee Shu Hui and her team members obtained a research grant from INFORMM, USM for their project titled "Cost Effeciency Model in Harm Reduction Methadone Treatment". Congratulations all for job well done...
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