The path to sustainability begins with going paperless: antecedents of intention to use electronic wallet using a serial mediation approach
26
Grants secured
Academic Profile — Universiti Malaysia Kelantan
Dr.
Siti Afiqah
binti Zainuddin
Senior Lecturer in Accounting · Faculty of Entrepreneurship & Business
An accounting scholar working where risk, sustainability and accountability meet practice — from the operational risk of government-linked organisations to the technology choices of Malaysia's micro-entrepreneurs and women-led enterprises.
Kota Bharu · KelantanEst. 2011
Profile of Record
A statement of scholarly account
Citation Impact
Google Scholar citations1,034
Scholar h-index23
Scopus citations630
Scopus h-index19
Output & Funding
Scopus-indexed documents87
Research grants secured26
Total fundingRM 1,632,530
Years in academia14
World's Top 2% Scientists
Stanford–Elsevier 2024, single-year citation impact · figures as recorded Aug 2024 (Scholar) & Nov 2025 (Scopus)
BOOKS
Books & Learning Resources
E-book for students
Management Accounting for Beginners
Reference Textbook and Exercise Booklet
Specially designed for students who want to learn management accounting in a simple, practical and beginner-friendly way. It explains key concepts using clear language, Malaysian business examples, formulas, worked examples, and practice exercises with answers.
- 18 complete chapters covering major management accounting topics
- Step-by-step worked examples and calculation guidance
- Practice exercises with answers and explanations
- Malaysian business examples to make learning easier
- Ideal for lecture reference, tutorial practice and self-study
How ordering works
- Fill in the short order form
- Make payment to the GEA bank account shown in the form
- Upload your proof of payment
- After payment verification, the receipt and PDF e-book will be sent by email
New release · Text & exercise book
Accounting and Business for Undergraduate Program
Text and Exercise Book
A practical introductory e-book that connects accounting and business concepts with real business situations, simple examples, exercises and decision-making applications for undergraduate learners.
- 18 chapters covering business, accounting, governance, control, people and ethics
- Learning outcomes, practical examples and quick revision notes
- Recurring Malaysian small-business case for applied learning
- Tutorial and exercise questions with suggested answers
- Suitable for lectures, tutorials, self-study and examination revision
How ordering works
- Fill in the short order form
- Make direct payment to the GEA bank account shown in the form
- Upload your proof of payment
- After verification, the official receipt and PDF e-book will be sent by email
The current PDF is awaiting e-ISBN. Customers will receive the updated e-ISBN edition by email when it becomes available.
§ 01
Profile
Dr. Siti Afiqah binti Zainuddin holds a PhD in Accounting from the University of Aberdeen and has served Universiti Malaysia Kelantan since 2011 — first as a tutor, and since 2019 as a Senior Lecturer in the Faculty of Entrepreneurship and Business. Her doctoral work approached risk management as a social and organisational practice rather than a purely technical one, and that critical lens still runs through everything she writes.
Her research moves between the boardroom and the roadside stall. On one side sit operational and sustainable risk management, accountability and public governance; on the other, the everyday adoption of accounting systems, e-wallets and digital tools by small firms, cooperatives and women entrepreneurs. Across both, the question is the same — how organisations and people account for what they do, and what that accounting makes possible.
Alongside teaching and supervision, she works as a consultant and trainer in financial and risk management, and in academic publication and conference management — keeping one foot in the institutions her scholarship describes.
Areas of Inquiry
- 01Operational & sustainable risk management
- 02Social & critical accounting
- 03Accountability & public governance
- 04Accounting technology & AIS adoption
- 05Sustainability, ESG & green entrepreneurship
- 06Waqf & Islamic finance
§ 02
Education
2019
PhD in AccountingThesis on risk management as organisational practice
University of Aberdeen · Scotland, UK
2014
MSc in AccountingMaster of Science, Accounting
International Islamic University Malaysia
2011
BAcc (Hons), AccountingBachelor of Accounting with Honours
Universiti Sains Islam Malaysia
§ 03
Selected Research
The institutionalization and processual element of sustainable operational risk management as a best practice in the government-linked organization: a case study in Malaysia
Sustainable risk management practice in the organization: a Malaysian case study
Customer satisfaction and sustainable purchasing behaviour via QR code with the mediating role of perceived flow among Malaysian shoppers
Research trend on accountability and government performance: a bibliometric analysis approach
The institutionalization and processual elements of operational risk management as a best practice in a government-linked organization
Risk management: a review of recent philosophical perspectives
Behavioral intention to use ICT among micro-entrepreneurs
A selection from 87 Scopus-indexed documents and a wider record of journal articles, book chapters and proceedings. Full list via Scopus and Google Scholar.
§ 04
Research Funding
RM 1.63M
Total value awarded
88%
Completed (23 of 26)
YAPEIM–Maybank Inspirasipreneur — Ayam Kampung Kacuk technology & marketing
Member · 2022–present · ongoing
RM 500,000
ERASMUS+ ANGEL CBHE — ASEAN Network for Green Entrepreneurship & Leadership
Member · European Union · 2020–2024
RM 242,330
KPT PENJANA PACE — APLUS Certification Programme for Non-Accounting Students
Principal Investigator · 2022 · completed, KPI 100%
RM 150,000
FRGS — Integrated Community-Based Ecotourism in Kelantan Geo-Park heritage destinations
Member · MOHE · 2023, ongoing
RM 92,000
UMK International Matching — Institutional factors & accountability for local government performance
Principal Investigator · 2023–2024
RM 60,000
MAREF Priority Research Topic — Funding methods for technology adoption by SMPs & SMEs
Principal Investigator · Malaysian Institute of Accountants · 2023–2024
RM 20,000
§ 05
Appointments
Academic
Senior Lecturer, Faculty of Entrepreneurship & Business
Universiti Malaysia Kelantan
2019 — presentDeputy Dean
Malaysian Graduate School of Entrepreneurship & Business, UMK
2024Head of Division, Research & Innovation
Global Entrepreneurship Research & Innovation Centre, UMK
2022Adjunct Research Lecturer
European University Cyprus
2023 — 2025International Visiting Lecturer
Universitas Muhammadiyah Riau, Indonesia
2023 — 2026Associate Fellow
ANGKASA–UMK Research Academy (AURA)
2023 — 2024Industry & Consulting · 19 years
Conference & Publication Consultant
SCA Academy · GEA Academy · EMBTA (Turkey)
2022 — presentFinancial & Risk Management Consultant
Widea Smart Resources
2019 — 2022Trainer, Consultant & Module Developer — WEJANA
Ministry of Women, Family & Community Development
Women's income generationExternal Business & Finance Consultant
SIXNN Enterprise · SS Max Synergy · PROKA Telong
2022 — 2023General Manager / Owner
Simple Dot Com Enterprise
2008 — 2010§ 06
Professional Service
Review & Editorial
- Manuscript reviewer20+ papers
- The Bottom Line; Int. J. of Business Continuity & Risk Management
- Lecture Notes in Networks & Systems; IJEPC; IJLGC
- Editorial board & journal reviewer14 journals
Examination & Teaching
- PhD & Master thesis examiner15+ candidates
- Candidates across Malaysia, Saudi Arabia, China & Indonesia
- Academic module developer4 modules
- Management Accounting · Financial Management · Advanced Financial Decision
Speaking
- Keynote Speaker, ICON 2022 — Creative EconomyPGRI
- International Guest Lecture Series — taxation, accounting, entrepreneurship
- Guest lecturer at universities in Indonesia
Membership & Industry
- Associate Member, Malaysian Institute of AccountantsMIA
- Industry liaison — MIA, ACCA & MICPA accreditation
- Collaboration with AutoCount & Aplus accounting software
- Trainer for B40 women entrepreneurs with PPWN Kelantan
§ 07
Recognition
2024
World's Top 2% ScientistsSingle-year citation impact category
Stanford · Elsevier
2024
Certificate of Excellent Service
UMK
2022
Best Paper & Best Presenter Awards1st Int. Conference on Entrepreneurship, Innovation & Technology (ICEIT)
ICEIT 2022
2022
Outstanding Service Award (APC)
UMK
2021
Outstanding Staff Award
UMK
2021
Gold & medal awards for e-learning innovationIUCEL · UMK Research Innovation Carnival — Future-Ready Accounting, Mobagogy, Account4U
IUCEL · UMK