Five lecturers from the Department of Commerce and Accountancy, Faculty of Business and Finance (FBF), UTAR Kampar Campus, have successfully secured the Geran Penyelidikan Perakaunan dan Kewangan Sektor Awam 2025, awarded by the Accountant General’s Department of Malaysia. The grant will support their research in public sector accounting and finance.
The grant handover ceremony took place on 13 January 2025 at the Accountant General’s Department in Putrajaya and was officiated by Deputy Accountant General (Corporate) Puan Zainani binti Jusoh. UTAR was among five universities awarded the grant, alongside Universiti Malaya, Universiti Sains Malaysia, Universiti Utara Malaysia, and Universiti Tun Hussein Onn Malaysia. Notably, UTAR was the only private university to receive the grant in this funding cycle.
The Public Sector Accounting and Finance Research Grant is an initiative by the Accountant General’s Department of Malaysia (JANM) through the National Accounting Institute (IPN). It aims to support research projects in public sector accounting and finance, contributing to the development of theories, concepts, and practices while documenting empirical data to strengthen these areas.
The UTAR research team’s study focuses on the impact of Current Operational Value on Public Sector Asset Management, with Jabatan Bomba dan Penyelamat Malaysia as the primary research subject. Their study aims to enhance public sector financial reporting and asset management in Malaysia, ensuring greater accountability and transparency in government agencies.
As Malaysia moves towards International Public Sector Accounting Standards (IPSAS) adoption, the research will evaluate how IPSAS 45 and IPSAS 46 are applied in asset management. The study will assess whether the agency is using appropriate fair value or current operational value measurement methods and identify any compliance gaps. Findings from this research could provide valuable insights for government policymakers, the Accountant General’s Department, and the National Accounting Institute in refining IPSAS implementation strategies.
The research team comprises Assoc Prof Dr Zam Zuriyati binti Mohamad, Puan Azni Suhaily binti Samsuri, Puan Suhaili binti Mohd Hussin, Puan Tengku Rahimah binti Tengku Arifin, and Puan Siti Subaryani binti Zainol, all of whom have expertise in financial reporting, auditing, taxation, and accounting information systems. With their extensive experience, the team aims to contribute towards enhancing public sector financial reporting and asset management practices in Malaysia.
Expressing her appreciation, Dr Zam said, “We are honoured to receive this grant, which will significantly support our research. We look forward to contributing towards enhancing transparency and accountability in public sector asset management.”
From left: Pengarah Institut Perakaunan Negara Dr Ahmad Shukri bin Abdul Ghani, Timbalan Akauntan Negara (Korporat) Puan Zainani binti Jusoh, and UTAR lecturers Dr Zam, Puan Tengku Rahimah, Puan Azni, Puan Siti and Puan Suhaili from FBF
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