Assoc. Prof. Dr Anbalagan Krishnan

Name of Staff: Assoc Prof Dr Anbalagan Krishnan
Designation: Deputy Dean
Qualifications: PhD (Management Accounting), MBA, B Comm & Mgt (Acct), CIT,CPA(AUST), CFIA(MAL)


Managerial Accounting  and control , Performance measurement and management system, Balanced Scorecard, Integrated performance measurement system, Ethical issues related to non- accounting and accounting issues, Accounting information system, Leadership, Corporate Governance and Financial Reporting, Accounting Education.


Key Note Address

1.      International  Conference on “Business Practices and Sustainability (ICOBUS-2019)”, Vidyasagar University, West Bengal , India ,February 7th and 8th 2019. Title of Key note address: The Association between CSR and CFP of the Malaysian Environmental Sensitive Companies

2.      International Conference on “Financial Sector Reforms In Developing Economics”, Vidyasagar University, Calcutta, India. February 4 and 5th 2016. Title of Key note address: Financial Inclusion and Corporate Governance Practice of financial Institutions in Malaysia.

Thesis Examiner

1.      A Study of the Factors that Affect Share Price Movements of REITs in Malaysia, Faculty of Business , Design and Arts , Swinburne University of Technology – Master of Business (Research)

2.      Factors Affecting Open Innovation And Closed Innovation among small and Medium Private Hospitals in India, University Sains Malaysia –  Phd (By Research)

3.      The Relationship Between Knowledge Management Practices , Stress and Organizational Performance in Information Technology Sector, Jamal Institute of Management , India – Phd (By Research)

4.      Human Capital On Mutual Fund Performance and Characteristics in Malaysia ,  Multimedia University , Malaysia – Phd (By Research)

5.      Strategic Capabilities and Export Performance of Manufacturing SMEs IN Malaysia : The Impacts of Individual, Firm And Industry Level Factors, University Sains Malaysia – Phd (By Research)

6.      Performance Measurement Vis-à-vis Headline Key Performance Indicators Announcement by Government Linked Companies Using Sequential Mixed, Multimedia University , Malaysia – Phd (By Research)

7.      The Financial support structure of Small and Medium-Scale Enterprises in Ghana : A comparative study of capital Market finance and bank Finance , Asia e University (AeU), Malaysia – Phd (BA)

8.      Quality of AMC Service, Investor Behaviour and Loyalty in Mutual Funds, Bharathiar University, India – PhD Management

9.      The Role of Competence as Mediator between HRM Practices and Employee Job Performance: A study of the Palestinian National Authority in Gaza , University Science Malaysia – PhD Management

10.      A Study on Railway Services and Passenger Satisfaction in Indian Southern Railway. PG  & Research Department of Commerce , Jamal Mohamed College Affiliated with Baharathidasan University, India – Doctor of Philosophy in Commerce

11.      Cultivation and Marketing Problems of Banana in Tamil Nadu – A study with special reference to Tiruchirappalli District from Post Graduate & Research Department of Commerce, Bharathidasan University, India – Doctor of Philosophy in Commerce 

12.      An Empirical Study of General And Capital Market Investment Patterns of Individual Investors. PG& Research Department Of Commerce , Jamal Mohamed College, India – Doctor of Philosophy in Commerce 


1.      “Fundamental Study to Forecast Petroleum Fuel Prices in Malaysia By Time Series Concept of ARIMA and GMDH”, Project Value: RM 52000.00 , Role: Co Investigator – FRGS/1/2018/STG06/UTP/02/4. 

2.      “An Empirical Study of Corporate Governance and Accounting Practice of Hotel Industry in Malaysia”, Project Value: RM 10,000.00. Role Principal Investigator. Asia Metropolitan University –  Research Grant Scheme (ARGS) Cycle 2018

3.      Motivation: A Teaching myth or reality: An Empirical Study at Curtin Sarawak. Project funded by Curtin Sarawak Teaching Innovation Project Fund (CSTIP), 2015. Project Value RM 2000. Role: Project Leader.

4.      Curtin Sarawak Research Cluster Fund by Curtin University, Sarawak Malaysia awarded in 2012 for a research project entitled “Sustainability Environmental Disclosure by Malaysian Public Listed Companies” with an amount of RM19,000.00. Role: Co-researcher.

5.      The Key financial and non financial performance measures: A case study of manufacturing industry in Malaysia. Project funded by Business School Research Fund (2009) (Project Value: RM 6000). Status – Completed. Role: Project Leader.

6.      Application of Balanced scorecard in Higher learning institutions. Project funded by  Curtin Sarawak Research Fund (RM 10,000) and CPA Australia supplemental research grant (2008) (Project Value: RM 5000).  Status – Completed. Role: Project Leader.

7.      Transactional and Transformational leadership: An Assessment of Bass’s (1985) model in the context of Miri Entrepreneurs. Project funded by Curtin Sarawak Research Fund (2004) (Project Value: RM 10,000). Status – Completed. Role: Project Member.


1.      Routledge Handbook of Accounting in Asia (Published– August 2017)

  • Chapter 7 : Evolution and Development of Management Accounting Practices in Thailand

  • Edited by Professor Zhijun , Dean of School of Business Macau University of Science and Technology

  • Co Author with Professor Prem Lan Joshi with Multimedia University, Malaysia 

2.      Research on Sustainable Development in Malaysia  ( Published – 2019)

  • Chapter 5- The Corporate Social Responsibility (CSR) Reporting Practice of Environment Sensitive Companies in Malaysia

  • Edited and Published by University Technology Press

  • Jie Min Ho, Anbalagan Krishnan, Atiqur Rahman Khan and Ricardo Baba


1.      Min,H,J., Krishnan,A.,Khan,R,A Md.,& Adeyinka-Oja,S,F, (2019) “Doing Good Does You Good? The Financial Impact of Individual CSR Dimensions: A Malaysian Context” , Asian Journal of Sustainability and Social Responsibility (SCOPUS) , In progress of publication.

2.      Krishnan, A., Narayanan,S., and Joshi,P.L., (2019) “Barriers of Corporate Social Responsibility Implementation in Port and Shipping Industry in Malaysia” , International Journal of Auditing and Accounting Studies (IJAAS), Vol 1., No 2., page 171 – 189.

3.      Joshi, P.L., Krishnan, A, Salleh, N.M.Z.,(2017) “The Determinants of the Firms Characteristics on the Audit and Non Audit Premium: An analysis of firms listed in the Malaysia Stock Exchange” , Indian Journal of Finance (IJF), Vol 11., No.4 , pp 7 – 22 (SCOPUS).

4.      Joshi, P.L. Salleh, N.M.Z., Hamzah, H. Wasiuzamman,S., Krishnan, A.,  (2016) “Determinants of Compliance and Disclosure Requirements by Top Listed Companies under Malaysian Code of Corporate Governance (2012)” Afro Asian Journal of Finance and Accounting (AAJFA). Vol.6.,No.2,pp 135-159 (SCOPUS)

5.      Grapragasem, S., Krishnan, A., Joshi, P.L., Krishnan, S., and Azlin., (2015) , “Lecturers’ Perception of Classroom Management: An Empirical Study of Higher Institutions in Malaysia”, International Journal of Higher Education, Vol.4., No.4, pp 137 – 146.

6.      Krishnan,A., Ravindran, R., and Joshi, P.L., (2014), “Performance Measurement Link between the Balanced Scorecard Dimensions: An Empirical Study of the Manufacturing Sector in Malaysia”, Afro-Asian J. of Finance and Accounting ,Vol.4.,No.4., pp 426 -442. (SCOPUS)

7.      Krishnan,A., Ravindran, R., and Joshi, P.L., (2014), “An Empirical Study of Non-Financial Measures’ Emphasis for the Compensation Schemes on Different Categories of Strategic Orientation In Malaysia”, Indian Journal of Finance, Vol.8, No.12, pp 7-20.  (SCOPUS)

8.      Shamil,M.M., Shaikh, J.M., Ho,P.L.,Krishnan, A., (2014), “The influence of board characteristics on sustainability reporting: Empirical evidence from Sri Lankan firms”, Asian Review of Accounting. Vol.22, No.2,pp 78 – 97.  (SCOPUS)

9.      Krishnan,A, Ravindran,R., and Joshi, P.(2014), “An empirical study of the influence of business strategy, uncertainty and market position on financial measures using the SEM approach”, Int. J. Accounting, Auditing and Performance Evaluation, Vol 10, No2, pp 187-202.  (SCOPUS)

10.  Namasivayam.k., Rashid, M,Z,A., Ravindran,R., Joshi,P., and Krishnan,A. (2014), “Confirmatory Factor Analysis of Brand Attitude: Empirical Study in Malaysia”, Asian Journal of Business and Management Science, Vol 3, No 6, pp. 14 – 20.

11.  Grapragasem,S., Krishnan, A and Mansor, A,N. (2014), “Current Trends in Malaysian Higher Education and the Effect on Education Policy and Practice: An Overview”, International Journal of Higher Education, Vol 3, No. 1.

12.  Krishnan,A. and Ravindran, R ( 2013), “An Empirical study of Market Strength of Firms and Its Influence on Accounting and non-Accounting Measures Using the Balanced Scorecard Concept”, International Journal of Accounting Information Science and Leadership (IJAISL), Vol 5, no.15.pp.146-159. (SCOPUS)

13.  Krishnan,A. and Ravindran, R (2011) “The Key Financial and Non-Financial Performance Measures of Manufacturing firms in Malaysia”, Int.J. Managerial and Financial Accounting, Vol. 3, No.4,pp.403-417. (SCOPUS)

14.  Krishnan, A., and Ravindran, R., (2011), “Accessing the Construct and Content Validity of Uncertainty Business Using SEM Approach – An Exploratory Study of Manufacturing firms”, Global Journal of Management and Business Research, Vol.11, No23(Version 1.0), pp 1-7

15.  Alappatt, M., Shaikh.J.M, & Krishnan, A. (2010) “Progress Billing Method of Accounting for Long-Term Construction Contracts”, Journal of Modern Accounting and Auditing, vol.6, no.11, pp.41-47. (SCOPUS)

16.  Krishnan, A. & Shaikh.J.M, (2009) “Decision Making through Financial ratio evaluation, an analysis of a port industry in Malaysia”, Academy of Taiwan Business Management Review Journal, vol.5. no.2, pp. 146-153.

17.  Krishnan,A, Chan, K.M., Jayaprakash, J.C.M, Shaikh, J.M. and Md Isa, B.A.H., (2008) “Measurement of performance at institutions of higher learning: the balanced scorecard approach”, International Journal of Managerial and Financial  Accounting (IJMFA), vol.1, no.2, pp.199-212. (SCOPUS)

18.  Krishnan, A. (2008) “The Evolution of Performance Measurement System (PMS) and Linkage to the Environmental Uncertainty and Strategy;   a review of literature”, The Journal of Global Business Management, vol. 4, no. 1. 

19.  Stevenson, A.K. & Krishnan, A. (2008) “A conceptual framework for developing student recruitment agents management using the balanced scorecard”, Contemporary Management Journal, vol.4, no.2.

20.  Stevenson, A.K., Krishnan, A. & Oktavia, (2007) “Evaluative criteria for selection of private universities and colleges in Malaysia”, Journal of International Management Studies, vol.2, no.1.

21.  Krishnan, A. (2006) Strategic Alliance “What cutting edge its give your organization”, Academy of Taiwan Business Management Review, vol.2, no.2.

22.  Krishnan, A. (2006) “Activity Based Costing in Higher Learning Institution: A local case study”, Contemporary Management Journal, vol.2, no.2.

23.  Lew T.Y., Muniapan,B., Krishnan, A.& Kong E.E.F., (2005) “Transactional and Transformational Leadership: An Assessment of Bass’s (1985) model in the context of Miri Entrepreneurs”, Sarawak Development Journal, vol.7, no.1.


1.      Jie Min Ho, Krishnan.A, Atiqur Rahman Khan and Ricardo Baba, “The Corporate Social Responsbility (CSR) Reporting Practice of Environmental Sensitive Companies In Malaysia” , Seminar on Global Business Sustainability Challenges 2017, Organized by Department of Management and Humanities , University Teknology PETRONAS (UTP), 3RD to 4th July 2017, Malaysia

2.      Hossain, Z., Krishnan.A., Khan,A.R., Sadique, S.MD.,Assessing Macroeconomic Costs of Basel III in the BRICS Economics: Lessons for Bangladesh” Annual Banking Conference-2016, Organized by Bangladesh Institute of Bank Management, 04- 05 December , 2016, Bangladesh.

3.      Ponnusamy, Chang, Alexander & Krishnan.A, “Leagile procurement for civil disaster relief: a framework arrangement and contingency response approach”, PERL Conference ( Preparedness and Emergency Response Logistics Conference),  Hosted by the Norwegian Defence Command and Staff College and Molde University College , 2 – 3 November, 2016, Akershus Fortress, Oslo.

4.      Krishnan. A, Joshi. P, L., Hong, P, C., & Mow, C, K, “Analysis of the Effect of Audit Corporate Governance on Firm Performance: Incorporating Control Variables Using the Partial Least Square”,  International Conference on Contemporary Issues in Accounting and Finance, 8 – 10th October 2015, Kuching , Malaysia.

5.      Karuppiah,N, Rashid, M.Z,A., Ramasamy, R., & Krishnan. A, “Accessing the Construct and Content Validity of Variables that Influences Brand – Attitude. Empirical Study Using Confirmatory Factor Analysis”, International Conference on Business and Information, July 7th – 9th, 2013, Bali, Indonesia.

6.      Shamil,M.M.M, Shaikh.J.M, Ho,P & Krishnan. A, “The Relationship between Corporate Sustainability and Corporate Financial Performance: a conceptual review”, USM-AUT International Conference, November 17th – 18th, 2012, Penang Malaysia.

7.      Krishnan.A & Ravindran.R, “Causal Linkage of Integrated Performance Measures- An empirical study of firms in Malaysia Using Structural Equation Modelling (SEM)”, Airlangga Accounting International Conference & Doctoral Colloquium, June 28th – 29th, 2012, Bali International Convention Centre (BICC) Indonesia.

8.      Krishnan.A & Ravindran.R, “An Empirical Study of the Influence of Business Environment, Business Strategy, and Business Market Position on Performance Measures and Firm Performance in Malaysia”, International Conference & Colloquium on Excellence in Research and Education, 2010, September 25- 28, 2010, Indian Institute of Management, Indore, India.

9.      Krishnan.A, Ravindran.R., Jayaprakash.J.C.M, and Alappatt.M.T, 2009, “ The Balanced Scorecard as strategic performance control tool and its links to the economic profit measurement – EVA and MVA: a literature review”, CURTIN International Business Conference, Dec 10- 12, 2009, Miri, Sarawak, Malaysia. 

10.  Alappatt. M.T., Shaikh.J.M and Krishnan.A, 2009, “Progress Billing Method of Accounting for Long – Term Construction Contracts”, International Conference on Business and Information, July 06 – 08, 2009, Kuala Lumpur, Malaysia.

11.  Krishnan.A & Shaikh.J.M, 2008, “Decision making through financial ration analysis; a case study of port industry in Malaysia”, The International Accounting and Business Conference 2008, University Technology Mara, Johor Bahru, Malaysia, 18th – 19th August.

12.  Krishnan,A., Chan, K.M., Jayaprakash, J.C.M, Shaikh, J.M. and Md Isa, B.A.H., (2008) “Measurement of Performance at Higher Learning Institutions in Malaysia, the Balance Scorecard approach”, IIUM International Accounting Conference IV, International Islamic University Malaysia, Putrajaya , Malaysia, 24th – 26th June.

13.  Krishnan, A. (2007), “Linkage of organization performance measurement system to environmental uncertainty and strategy; a literature review”, International Management Accounting Conference (IMAC IV), University Kebangasan Malaysia, Kuala Lumpur, Malaysia,17th August.

14.  Stevenson, A. K. & Krishnan, A. (2006), “Linking the Balanced Scorecard strategic to student recruitment agents management system to gain a competitive advantage”, BAI 2006 International Conference on Business and Information, Singapore, 12th -14th July.

15.  Krishnan, A. (2005), “Activity Based Costing in Higher Learning Institution: A local case study”, BAI 2005 International Conference on Business and Information, Hong Kong, 14th -15th July.

16.  Lew T.Y., Muniapan,B., Krishnan, A.& Kong E.E.F, (2004), “Transactional and Transformational Leadership: An Assessment of Bass’s (1985) model in the context of Miri entrepreneurs”, Asian Symposium on Educational Management and Leadership (ASEMA 4), University Utara Malaysia, 13th – 14th December.

17.  Abdullah.S.K. & Krishnan.A, (2002), “Left Brain Thinkers challengers and outcomes, A further studies on Curtin University of Technology, Sarawak Campus- Confucius Heritage Learners (CHC)”, HERSDA Conference 2002, Perth, July.

18.  Abdullah.S.K. & Krishnan.A, (2002), “Confucius Heritage Culture (CHC) learners of Curtin Sarawak and their left-brain thinking preference”, HE 21 Higher Education for the 21st Century, Curtin University of Technology, 24th – 26th September.


1.      Krishnan. A. (2004), “Teaching and Learning using mind-mapping concept in accounting unit: A case study at Curtin University of Technology , Sarawak Campus” , 13th Annual Teaching and Learning Forum, Murdock University, Perth, 9th – 10th February.

2. Abdullah.S.K. & Krishnan.A. (2002), “Learning style of the Confucius heritage learner: A case study at Curtin University of Technology- Sarawak Campus”, Teaching and Learning Forum 2002, Edith Cowan University, Perth, 4th – 5th February.


  • Abdullah.S.K. & Krishnan,A.. (2004) “Confucius Heritage Culture (CHC) learners and their left brain thinking preference”.

  • Krishnan,A. & Abdullah.S.K (2008), “The impact of learning journal on student’s independent learning, a case study of accounting unit”.


  • Associate Editor for International Journal of Auditing and Accounting Studies

  • Journal Paper Reviewer for Iranian Journal of Management Studies

  • Journal Paper Reviewer for Current Analysis on Economics & Finance

  • Journal Paper Reviewer for Asian Review of Accounting

  • Journal Paper Reviewer for International Journal of Behavioural Accounting and Finance

  • Journal Paper Reviewer for International Journal of Economics and Accounting

  • Journal Paper Reviewer for International Journal of Economics and Business Research

  • Journal Paper Reviewer for Global Journal of Contemporary Research in Accounting, Auditing and Business Ethics

  • Conference Paper Reviewer (Accounting Track) for Global Business, Economics, Financial and Social Sciences Conference ( 2014/2016

  • Journal article reviewer for Contemporary Management Research Journal (CMR) published by Academy of Taiwan Information Systems Research

  • journal article reviewer for World Review of Entrepreneurship, Management and Sustainable Development (WREMSD) Journal

  • Member of CMR Journal Editorial Board (2010). Journal published by Taiwan Academy of Information Systems Research

  • Paper reviewer for “Global Conference on Power, Control and Optimization”, 1-3 June 2009, Bali, Indonesia

  • Paper reviewer for “Best Research Paper” 2009 on behalf of Curtin R&D Committee

  • Conference paper reviewer for “International Conference on Business and Sustainable Development”, organized by faculty of Business Studies, Rajshahi University, Bangladesh. Conference date 8 – 9 March 2018


  • CBS Commendation Award for Management Control System 301

  • CBS Commendation Award for Acct (Auditing) 300 and Acct Managerial Control 301

  • Best Lecturer Award – 2012

  • Students’ Choice Award – 2010

  • Students’ Choice Award – 2009

  • Students’ Choice Award – 2006


  • Chairman of ACADEMIC Audit of Curtin University

  • Appointment of Chair for Curtin Internal Audit (2018)

  • ISO 9001:2015 Internal Auditor Panel for Department of R&D (2018)

  • Advisory and Organizing Committee of Corporate Governance Seminar by University Technology Petronas (2017) 

  • Academic Auditor Panel for Master of Engineering Science (Electronic Engineering) – 2015

  • Academic Auditor Panel for Doctor of Philosophy and Master of Philosophy – 2014

  • Non-Academic Misconduct Panel – 2013 and 2014

  • Working party of The Association to Advance Collegiate Schools of Business AACSB (representing the Curtin Sarawak R&D), 2014

  • Academic Audit Panel for Bachelor of Commerce (Finance) Self Accreditation – 2013

  • Member of Education and Training Committee of MICPA – Malaysian Institute of Certified Public Accountant (Since 2011)

  • Member for Australian University Quality Agency (AUQA) audit – Sept 2008

  • Panel for Australian University Quality Agency (AUQA) audit- June 2002


  • Negotiation Skills Workshop for Supply Chain Management – PETRONAS SCM Group

  • Level II Strategic Negotiation workshop for Marketing and Business Planning Group – PETRONAS Dagangan and Optimal

  • Negotiation Skills for Managers for Mutiara Group Sdn Bhd, Kuching

  • Strategic Negotiation Skills for Bintulu Development Authority, Bintulu

  • “Mindset Transformation” workshop for Curtin Student Recruitment

  • Key Performance Indicators workshop (Local Agenda 21) for Miri City Council

  • Strategic Negotiation workshop for Sarawak Shell Berhad

  • Successful Procurement Negotiation Workshop – Becoming a Better Negotiator for Asean Bintulu Fetilizer, Bintulu

  • Job analysis for Pustaka Miri

  • Management Development Program for Miri Port Authority

  • Strategic Planning for Pustaka Miri

  • Business Confidence Survey for Miri for Miri Chinese Chambers of Commerce

Official Correspondence Address

School of Business and Administration
Wawasan Open University
54, Jalan Sultan Ahmad Shah,
10050 Georgetown,

Email Address

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