Curriculum Vitae


Dr Nik Herda Binti Nik Abdullah

  • Doctor of Philosophy (Accountancy), UNIVERSITI TEKNOLOGI MARA, Malaysia
  • Master of Business Administration, UNIVERSITI MALAYA, Malaysia
  • Bachelor of Management (Accountancy), UNIVERSITI TEKNOLOGI MALAYSIA, Malaysia
(Research Area)
  • Accounting, Sustainability, Value creation, Big data, Management accounting, Costing, Organizational capabilities.
(Title of publication in APA style)
Book Chapter
  • Abdullah, N. H. N., & Sanusi, S. (2023). Circular Supply Chain Management in Manufacturing Companies. In Handbook of Research on Designing Sustainable Supply Chains to Achieve a Circular Economy (pp. 395-411). IGI Global.
  • Sanusi, S. B., Muslichah, I., Abdullah, N. H. N., & Rozzani, N. (2023). Online Learning Satisfaction: A Comparative Study on Malaysian and Indonesian Students. In Digital Natives as a Disruptive Force in Asian Businesses and Societies (pp. 224-240). IGI Global.
  • Abdullah, N. H. N. (2023). Digital Entrepreneurship: Opportunities, Barriers, Key Drivers. In Handbook of Research on Designing Sustainable Strategies to Develop Entrepreneurial Intention (pp. 103-123). IGI Global.
Article in Journals
  • Savitri, E. & Abdullah, N.H.N. (2023). The effect of eco-efficiency and good corporate governance on firm value: Profitability as a mediator. Management and Accounting Review. 22(1), 375-395. (SCOPUS-Indexed)
  • Savitri, E., Andreas, V. D., & Abdullah, N. H. N. (2023). The Effect of Internal Control Systems, Community Participation, and Village Financial System on the Accountability of Village Fund Management: Prosocial Behavior as Moderation. Journal for ReAttach Therapy and Developmental Diversities, 6(9s (2)), 772-789. (SCOPUS-Indexed)
  • Abdullah, N. H. N., & Ling, T. W. (2023). The Emergence of Fintech on Cost Management in Malaysian Financial Institutions. Indonesian Journal of Economics, Social, and Humanities, 5(3), 244-252.
  • Savitri, E., Abdullah, N. H. N., Diyanto, V., & Syahza, A. (2023). The Effect of Financial Technology, Innovation, Business Strategy, and Market Orientation on Business Performance among Indonesian SMEs: A Study in Riau Province. Jurnal Pengurusan. 68.
  • Ador, S. F., Idris, N. D. M., Siwar, C., Peng, T. S., & Abdullah, N. H. N. (2022). Bibliometric analysis of peer-reviewed literature on livehood assets and the relationships towards sustainable livehoods. Journal of Pharmaceutical Negative Results, 13(SI09), 5858-5876. (SCOPUS-Indexed)
  • Abdullah, N.H.N, Sanusi, S. and Savitri, E. (2022). The role and implications of big data on strategic management accounting practices: A case study in Malaysian manufacturing company. Management and Accounting Review (SCOPUS-Indexed)
  • Abdullah, N.H.N., Saad, R.A.J. & Ahmi, A. (2022). The Influence of Strategic Management Accounting on Value Creation in Government Linked Companies, International Journal of Business Excellence. 26(3), 299-320. (SCOPUS-Indexed)
  • Abdullah, N.H.N. (2022). The influence of gamification on accounting lessons: A case study, Journal of Positive School Psychology, 6(4), 1792 - 1801. (SCOPUS-Indexed)
  • Abdullah, N.H.N, Krishnan, S., Zakaria. A.A.M & Morris, G. (2022). Strategic management accounting practices in business: A systematic review of the literature and future research directions, Cogent Business & Management, 9:1, 2093488. (SCOPUS-Indexed)
  • Sanusi, S., Abdullah, N.H.N., Rozzani, N., Muslichah, I. (2022). Factors influencing the level of satisfaction on online learning among tertiary students during Covid-19 pandemic era – A Malaysian study, Geografia, 18(2), pp. 248-263.
  • Savitri, E., Abdullah, N. H. N., & Musfi, P. N. (2022). The performance of the financial sector during the COVID-19 pandemic. Business: Theory and Practice, 23(2), 377-386. (SCOPUS-Indexed)
  • Abdullah, N.H.N., Mirza, N.M.A., Krishnan, S., Zakaria, A.A.M., Morris, G. (2022). A framework of contingencies factors, government support and management accounting practices in Malaysian Small and Medium-Sized Enterprises, Indonesian Journal of Economics, Social, and Humanities, 4(1).
  • Savitri, E., Gumanti, T.A., Syahza, A. and Abdullah, N.H.N., 2021. The market value of equity of manufacturing companies during the COVID-19 pandemic. Investment Management & Financial Innovations, 18(4), 1-11. (SCOPUS-Indexed)
  • Abdul Wahab, N. S., Ling, T. W., Abdurrahman, A. P., Keong, O. C., & Abdullah, N.H.N. (2021). Effects of digital economy involvement on book-tax differences in Malaysia. Cogent Business & Management, 8(1), 1870806. (ISI-Indexed)
  • Sanusi, S., Abdullah, N.H.N., Lim, T.C., Rastam, F & Rozzani, N. (2021). Tax Awareness Among Students from Higher Learning Institutions in Malaysia: Education Area as A Moderator. International Journal of Economics and Management, 15(1), 89-102. (SCOPUS-Indexed)
  • Abdullah, N.H.N., Said, J., Ibrahim Kamal, A.R, TuanMat, T.Z (2020). The mediating role of strategic management accounting practices on the relationship between strategy formation and value creation for business sustainability of Government Linked Companies, International Journal of Innovation, Creativity and Change, 10(11), 405-429. (SCOPUS-Indexed)
  • Abdullah, N.H.N. (2020). Assessing Strategic Management Accounting Practices in Public Interest Companies in Malaysia, Indonesian Journal of Economics, Social, and Humanities, 2(1), 37-49.
  • Savitri, E., Andreas, A., Syahza, A., Gumanti, T.A. and Abdullah, N.H.N., 2020. Corporate governance mechanism and financial performance: role of earnings management. Entrepreneurship and Sustainability Issues, 7(4), pp.3395-3409. (SCOPUS-Indexed)
  • Abdullah, N.H.N., Agus H., Said, J. (2020). The Role of Strategic Management Accounting on Heterogeneity of Human Capital, Information Technology Capabilities and Value Creation, International Journal of Innovation, Creativity and Change, 10(11), 652-673. (SCOPUS-Indexed)
  • Savitri, E., Abdullah, N.H.N., Said, J., Syahza, A., and Musfialdy. (2020). How Supply Chain Moderates the Relationship of Entrepreneurial Orientation, Adaptability Strategy and Government Interference with Performance?. International Journal of Supply Chain Management, 9(4): 355-362 (SCOPUS-Indexed)
  • Savitri, E., Andreas, Diyanto, V., Gumanti, T.A., and Abdullah, N.H.N. (2020). Transparency, participation, competency in financial management of village fund in Indonesia
  • Abdullah, N.H.N., Darsono, J.T., Respati, H., Said, J. (2019). Improving Accountability and Sustainability through Value Creation and Dynamic Capabilities: An Empirical Study in Public Interest Companies. Polish Journal of Management Studies, 9(2), 9-21 (SCOPUS-Indexed)
  • Abdullah, N.H.N., Said, J., Savitri, E. (2019). Business Survival and Sustainability through Comprehensive Value Creation in Malaysian Government-Linked Companies, International Journal of Business and Management Science. 9(2), 195-205 (SCOPUS-Indexed)
  • Abdullah, N.H.N. (2018). Gaining competitive advantage through new product development capability in Malaysian Government Linked Companies, Indonesian Journal of Economics, Social, and Humanities, 1(1), 37-49.
  • Abdullah, N.H.N., Said, J. (2016). Value creation and Government Linked Companies: Towards high level of accountability, Information. 19(8A), 3125-3130. (SCOPUS-Indexed)
  • Said, J., Alam, M., Abdullah, N.H.N., Zulkarnain, N. N., & Anugerah, R. (2016). Innovation Risk and Sustainable Competitive Advantages: Empirical Assessment of Government-Linked Companies in Malaysia, International Journal of Economics and Management, 10(S2): 253-265. (SCOPUS-Indexed)
  • Said, J., Alam, M.M., Abdullah, N.H.N., Zulkarnain, N. N. (2016). Risk Management and Value Creation: Empirical Findings from Government Linked Companies in Malaysia, Review of European Studies, 8(2), 124-132. (SCOPUS-Indexed)
  • Said, J., Alam, M.M., Zulkarnain, N. N., Abdullah, N.H.N. (2016). Entrepreneurial orientation for sustainable competitive advantage and risk management evidence Government-Linked Companies in Malaysia. International Journal of Applied Business and Economic Research, 14(100), 6529-6544. (SCOPUS-Indexed)
  • Said, J., Alam, M.M., Abdullah, N.H.N. & Zulkarnain, N. N. (2016). Market orientation for better accountability on Government-Linked Companies, Malaysian Accounting Review, 15(1), 1-7. (ERA Indexed)
  • Zulkarnain, N. N., Abdullah, N.H.N., Said, J., Alam, M.M. (2016). Organisational Learning Orientation and Sustainable Competitive Advantage: Towards More Accountable Government-Linked Companies, Asia-Pacific Management Accounting Journal, 11(1), 1-14. (ERA Indexed)
  • Zulkarnain, N.N., Abdullah, N.H.N., Said, J., Rosli, MH. (2015). Enhancing accountability of Malaysian Government Linked Companies through sustainable competitive advantage and value creation, Asia-Pacific Management Accounting Journal, 10(2), 1-21. (ERA Indexed)
  • Abdullah, N.H.N., Said, J. (2015). Enhancing the governance of GLCs via strategic management accounting practices and value creation. Procedia – Economics and Finance. 28, 222 – 229.
  • Abdullah, N.H.N, & Said, J. (2014). Developing measurement of value creation in Malaysian Government Linked Companies using the Delphi technique. Global Journal of Business and Social Science Review, 2(4), 119-126.
Article in Proceeding
  • Muslichah, I., Abdullah, N. H. N., Rozzani, N., Sanusi, S., & Fernandez, D. F. M. F. Factors Affecting Online Learning Satisfaction among Students in Higher Learning Institutions: An Indonesian Study. Proceedings of the First Australian International Conference on Industrial Engineering and Operations Management, Sydney, Australia, December 20-21, 2022
  • Abdullah, N.H.N. (2021). Cost control and cost reduction in Small and Medium-sized Enterprises during the Covid-19 outbreak in Malaysia [Paper presentation]. Proceedings of the 4th International Conference on Accounting Research and Education (iCARE2021), UiTM Perak, , 7-8 September.
  • Abdullah, N.H.N., Sanusi, S., & Savitri, E (2021) Budgeting Practices in Malaysian Small and Medium-Sized Enterprises During the Covid-19 Outbreak. Proceedings of the Business, Law, and Management (BLM2): International Conference on Advanced Marketing (ICAM4) An International Joint e-Conference-2021 Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 11 September.