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Staff Profile

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Mr Nivakan Sritharan

Lecturer
B.Bus in Accounting (Swinburne University of Technology Sarawak Campus, Sarawak, Malaysia), Master of Science in Accounting (University Malaysia Sarawak, Sarawak, Malaysia)

Faculty of Business, Design and Arts

Office No:+60 82 260 892
Fax No:+60 82 260 815
Room No: B333
Email: nsritharan@swinburne.edu.my
Google Scholar     Scopus     ORCID

Biography

Nivakan Sritharan is a lecturer at the Faculty of Business, Design and Arts. Nivakan has been teaching at the Faculty of Business, Design and Arts, SUTS in the area of accounting, and business digitalization. Prior to joining Swinburne Sarawak as a lecturer, he has earned his Bachelor’s degree in Accounting from Swinburne Sarawak and his Master of Science degree from Universiti Malaysia Sarawak (UNIMAS). During his studies at Swinburne Sarawak, he served as a peer-tutor for accounting subjects and also served as a facilitator of learning at the Faculty of Economics and Business, UNIMAS for an Accounting Boot Camp. He has excelled in his research focusing on Behavioural Accounting Research (BAR) and has published numerous journal articles in Scopus, ABDC, ERA and Google Scholar indexes. While pursuing his master’s degree through research, he served as a Graduate Research Assistant (GRA) for a project funded by the Fundamental Research Grant Scheme (FRGS) under his Project Supervisor. Nivakan is currently awaiting his Viva-voce for his PhD from Universiti Malaysia Sarawak. Nivakan also a reviewer for a journal indexed by Scopus.

Research Interests

Behavioural Accounting Research (BAR), Taxation, Systematic Literature Review, Accounting Education
     

Teaching Areas

Undergraduate level: Recording Financial Transactions, Introduction to Accounting Information System, Business Digitalisation

Postgraduate Supervision

Sharoen Lim Yu Ming. ‘Entrepreneurial intentions among university students: comparative study between Jordan and Malaysia’, MBA, Co-supervisor (Ongoing).
     

Awards

Best presenter (Accounting), Borneo Business Colloquium 2022
 

Research Grant

2023: “Investigating the acceptance of Digital Service Tax (DST): Study among Malaysian E-commerce”, Swinburne Sarawak Research Micro Fund, (Chief Investigator), (MYR 5,000.00).
 

Professional Membership

Member, Malaysian Accounting Association
     

Recent Media

Challenges, opportunities of sugar tax implementation, 27th March 2024, The Borneo Post. https://www.pressreader.com/malaysia/the-borneo-post/20240327/page/9

Embracing sustainability: A comprehensive outlook on Malaysia’s palm oil industry in 2024, 30 January 2024, Focus Malaysia, Available at https://focusmalaysia.my/embracing-sustainability-a-comprehensive-outlook-on-malaysias-palm-oil-industry-in-2024/

Palm oil sector must adopt circular economy, 22 January 2024, The Straits Times, Available at https://www.nst.com.my/opinion/letters/2024/01/1003982/palm-oil-sector-must-adopt-circular-economy

Tech Displacement Levy: Shaping Future Labour, 23 December 2023, The New Sarawak Tribune. Available at https://www.newsarawaktribune.com.my/tech-displacement-levy-shaping-future-labour/

Green accounting will be of focus thanks to ESG, 25 December 2023, The Borneo Post; Page 11. 

Year-old govt must turn economic plans into reality, say economists, 22 November 2023, The Malaysian Insight. Available at https://www.themalaysianinsight.com/s/472898#:~:text=THE%20unity%20government%20is%20on,so%20that%20results%20are%20achieved

Budget 2024: Tax-ing our way towards recovery, 05 November 2023, The Borneo Post. Available at: https://www.theborneopost.com/2023/11/05/budget-2024-tax-ing-our-way-towards-recovery/

Imposition of Automation Taxes: a Control Approach for the Replacement of Human Labour, Malaysian Business, 06 April 2023, Available at: http://www.malaysian-business.com/index.php/wordpress/item/8027-imposition-of-automation-taxes-a-control-approach-for-the-replacement-of-human-labour

Swinburne Sarawak student advanced into Final Round of Deloitte Tax Challenge 2017 (National Level), Swinburne University of Technology, 06 November 2017, Available at: https://www.swinburne.edu.my/news/swinburne-sarawak-student-advanced-final-round-deloitte-tax-challenge-2017-national-level.php 

  • Research Outputs

Research Outputs

  • Journal Article: Sritharan, N., Sahari Salawati, Cheuk Choy Sheung Sharon, & Mohamed Ahmad Syubaili. (2023). Corporate Tax Compliance and Mediating Role of Personal Tax Compliance Among Malaysian In-House Tax Professionals. Journal of Business Management and Accounting, 13(2), 229–258. https://doi.org/10.32890/jbma2023.13.2.4
  • Journal Article: Nivakan Sritharan & Salawati Sahari & Cheuk Choy Sheung Sharon & Mohamed Ahmad Syubaili, 2023. “Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses,” Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(1), pages 76-97.
  • Journal Article: Sritharan, N., Salawati Sahari, Cheuk Choy Sheung Sharon, & Mohamed Ahmad Syubaili. (2023). Tax Audit, Deterrence, And In-House Tax Professionals’ Tax Compliance: Empirical Evidence from Malaysia. The Journal of Management Theory and Practice (JMTP), 3(3), 20-27. https://doi.org/10.37231/jmtp.2022.3.3.278
  • Journal Article: Sritharan, N., Sahari, S., Cheuk Choy Sheung Sharon, & Mohamed Ahmad Syubaili. (2022). Examining the Moderating Effect of Financial Constraint on Tax Compliance: A Sequential Explanatory Design Study on Malaysian Tax Professionals. International Business Education Journal, 15(2), 29–48. https://doi.org/10.37134/ibej.Vol15.2.3.2022
  • Journal Article: Sritharan, N., Sahari, S., Cheuk Choy Sheung Sharon, & Mohamed Ahmad Syubaili. (2022). Identifying the factors impacting upon personal tax compliance: a study involving tax affairs officers of Malaysian businesses. eJournal of Tax Research, 20(1), 48-71.
  • Journal Article: Sritharan, N., Salawati, S., Sharon, C. C. S., & Syubaili, M. A. (2022). Corporate Tax Avoidance: A Systematic Literature Review and Research Agenda. International Journal of Academic Research in Business and Social Sciences, 12(8), 1160 – 1180.
  • Journal Article: Sritharan, N., Sahari, S., & Sharon, C. C. S. (2022). A Systematic Literature Review on Tax Evasion: Insights and Future Research Agenda. International Journal of Academic Research in Accounting Finance and Management Sciences, 12(2), 84-105.
  • Journal Article: Salawati, S., Sritharan, N., Sharon, C. C. S., & Syubaili, M. A. (2021). Does Tax Knowledge Motivate Tax Compliance in Malaysia? Research in Wo Sritharan, N., Sahari, S., Cheuk Choy Sheung Sharon, & Mohamed Ahmad Syubaili. (2022). Examining the Moderating Effect of Financial Constraint on Tax Compliance: A Sequential Explanatory Design Study on Malaysian Tax Professionals. International Business Education Journal, 15(2), 29–48. https://doi.org/10.37134/ibej.Vol15.2.3.2022rld Economy, 12(1), 238-251
  • Journal Article: Nivakan Sritharan, Sahari Salawati, & Sharon Choy-Sheung Cheuk. (2020). How Social Factor Determine Individual Taxpayers’ Tax Compliance Behaviour in Malaysia?. International Journal of Business and Society, 21(3), 1444-1463. https://doi.org/10.33736/ijbs.3363.2020
  • Journal Article: Sritharan, N., Salawati, S. (2019). Examining the Moderating Effect of Tax Knowledge on the Relationship between Individual Factors and Income Tax Compliance Behaviour in Malaysia, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (3): 160-172. http://dx.doi.org/10.6007/IJARAFMS/v9-i3/6355
  • Journal Article: Sritharan, N., Salawati, S. (2019). Economic Factors Impact on Individual Taxpayers’ Tax Compliance Behaviour in Malaysia, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (2): 172-182. http://dx.doi.org/10.6007/IJARAFMS/v9-i2/6166