Dr Nivakan Sritharan is a lecturer at the Faculty of Business, Design, and Arts at SUTS. He specializes in accounting and business digitalization. Before joining Swinburne Sarawak as a lecturer, Dr Nivakan earned his Bachelor’s degree in Accounting from Swinburne Sarawak and his Master of Science degree, as well as his PhD, from University Malaysia Sarawak (UNIMAS). While studying at Swinburne Sarawak, he worked 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. Dr Nivakan has conducted extensive research in Behavioural Accounting Research (BAR) and has published numerous journal articles indexed in Scopus, ABDC, ERA, and Google Scholar. He also served as a Graduate Research Assistant (GRA) for a project funded by the Fundamental Research Grant Scheme (FRGS) under the supervision of his Project Supervisor while pursuing his master’s degree. Dr Nivakan represented UNIMAS in the national level 3-Minute Thesis Competition (3 MTC) and became a semi-finalist in the social science category. During his postgraduate studies, he was awarded the title of Best International Student “Pelajar Antarabangsa Terbaik” by University Malaysia Sarawak (UNIMAS). Dr Nivakan is a member of the Malaysian Accounting Association (MAS) and also acts as a reviewer for a journal indexed by Scopus.
Undergraduate level: Recording Financial Transactions, Financial Accounting, Introduction to Accounting Information Systems, Business Digitalisation, Introduction to Business Information Systems.
Postgraduate level: Governing Technology for Business Environment.
• Chamera Anak Ali (2025). ‘Evaluating Customer Satisfaction in Public Service Delivery: Applying eSERVQUAL to Assess the Quality of Digital Interactions and Services‘, Co-supervisor (Completed)
• Sharoen Lim Yu Ming (2024). ‘Entrepreneurial intentions among university students: a comparative study between Jordan and Malaysia’, MBA, Co-supervisor (Completed).
• Evie Michelle Anak Lamun (2025): ‘Predictors of Retirement Planning Among Public Officers in Sarawak Civil Service’.
• Davina Heng Chu Hui (2024). ‘The Moderating Role of Policy Intervention in Environmental Sustainability: Evidence from OECD and BRICS Countries’.
• Best presenter (Accounting), Borneo Business Research Colloquium 2022.
• 2025: AI-Driven Event Marketing Solutions for Events Sponsored by the Sarawak State Government, Zeitgeist Inspira Technology, Karuna Sarawak, & MStudio Productions. External Grant (Co-investigator).
• 2025: “An Investigation of AI Tutoring Solutions on University Students’ Engagement, Motivation and Academic Performance”, Swinburne Sarawak Learning and Teaching Grant, (Associate Investigator).
• 2025: “A Qualitative Study of the Impact of AI Tutoring Solutions on University’s Students Learning Experiences”, Swinburne Sarawak Learning and Teaching Grant, (Associate Investigator).
• 2024: “Unraveling Tax Compliance Puzzle: The Surprising Disconnect Between Tax Knowledge and Behaviour among Malaysian Individual Taxpayers”, Early Career Researcher Grant, (Chief Investigator).
• 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).
• Member, Malaysian Accounting Association
Reviewer, Cogent business & management (Scopus Q2 and WoS journal) – since 2023
Reviewer, Food Research Journal (Scopus Q3) – since 2022
Reviewer, Journal of Economics, Management and Trade (WoS journal) – since 2024
• Equipping Minds for Sustainability and Preparing for Sarawak 2030 – Led a workshop under the English Enhancement Program (EEP) at Swinburne University of Technology Sarawak Campus, focusing on sustainability awareness and Sarawak’s 2030 vision, 13 February 2025
• Sustainable Development: Global Trends, Japan-Sarawak Local Actions, and Collaborative Solutions – Led a workshop under the Japan Immersion Program: Professional Learners & Cultural Familiarisation – Lite Series Program Schedule at Swinburne University of Technology Sarawak Campus, engaging the University of Fukui, Japan students in discussions on global sustainability trends and local collaborative actions, 10 February 2025.
Swin Says Live: Moderated the live talk session with invited speaker Ms Kai Lu Wong. Sustainability accounting & finance in Malaysian SMEs. 23rd April 2025. 3:00 pm.
• Swin Says Live: Invited as a guest speaker for live talk session with host Dr Gabriel Wee. Can Malaysian entrepreneurs withstand the US tariff shock? 30 April 2025. 3:00 pm.
• Inter-cultural knowledge lecture: Invited as a guest speaker for Inter-culture knowledge lecture session organised by Kaohsiung Municipal Rueisiang High School, Taiwan, 01 November 2024.
• Graduate Certificate in Learning and Teaching (GCLT) Info Sharing: Invited as a guest speaker to share experiences and insights on GCLT program, organised by Swinburne Sarawak.
• 2025 – Co-chairperson (Treasury), IUC Summit & 5th Swinburne Sarawak Postgraduate Research Conference (SSPRC) 2025, 13-15 August 2025, Swinburne University of Technology Sarawak Campus, Sarawak, Malaysia.
• Can Malaysian Entrepreneurs withstand the US Tariff Shock? 2nd May 2025. The New Sarawak Tribune.
• Navigating volatility with measured moves. 21st April 2025. The New Sarawak Tribune. Page 2.
• US tariff may spur reform and diversification in Malaysia. 17th April 2025. The Borneo Post. Link
• Malaysia urged to safeguard key industries, economic stability. 11th April 2025. Page 2.
• Will retaliating back at US tariffs help or hurt global economies? 10th April 2025, Focus Malaysia. Link
• 24 per cent tariff on imports: M’sia urged to safeguard key industries, economic stability, 11th April 2025, New Sarawak Tribune. Link
• AirAsia’s KLIA2 shift optimises costs, may open market gaps at Subang airport, 10th March 2025, The Borneo Post. Link
• EPF’s 6.30% dividend for 2024 is a strong reflection of Malaysia’s economic resilience, 5th March 2025, Focus Malaysia. Link
• Stable purchasing power, New Sarawak Tribune, 3rd March 2025. Page 6.
• Dividend rate suggests purchasing power remains stable, New Sarawak Tribune, 2nd March 2025. Link
• Energy strategy: Growth, exports, and regional influence, New Sarawak Tribune, 20th February 2025. Link
• Airline move could reshape regional aviation, New Sarawak Tribune, 13th February 2025. Page 2.
• Sarawak Leads Malaysia’s Green Revolution: Pioneering Environmental Taxes and Sustainable Development, Borneo Post, 12th February 2025.
• Certain wage hike bad for businesses and economy, New Sarawak Tribune, 5th February 2025. Link
• Balancing quality and affordability in housing, New Sarawak Tribune, 24th January 2025. Link
• Bigger funding signals Sarawak open for business, New Sarawak Tribune, 13th November 2024. Page 2.
• EPF contributions for foreign workers to boost economy, says academic, New Sarawak Tribune, 20th October 2024. Link
• State economy to gain from more development funds, New Sarawak Tribune, 20th October 2024.
• Sarawak’s allocation could greatly benefit rural areas, says academic, The Vibes, 19th October 2024. Link
• Political Instability in Bangladesh to affect Malaysia’s labour, trade relations, Focus Malaysia, 11th August 2024. Link
• Bangladesh political chaos may affect labour supply, New Straits Times, 13th August 2024. Link
• Hubungan baik dengan China beri impak besar kepada Sarawak, 1st June 2024, Suara Sarawak. Link
• A growing partnership, 1st June 2024, The New Sarawak Tribune. Link
• Centralised port authority will boost economic growth, 8th May 2024, The New Sarawak Tribune. Link
• Challenges, opportunities of sugar tax implementation, 27th March 2024, The Borneo Post. Link
• Embracing sustainability: A comprehensive outlook on Malaysia’s palm oil industry in 2024, 30 January 2024, Focus Malaysia. Link
• Palm oil sector must adopt circular economy, 22 January 2024, The Straits Times. Link
• Tech Displacement Levy: Shaping Future Labour, 23 December 2023, The New Sarawak Tribune. Link
• 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. Link
• Budget 2024: Tax-ing our way towards recovery, 05 November 2023, The Borneo Post. Link
• Imposition of Automation Taxes: a Control Approach for the Replacement of Human Labour, Malaysian Business, 06 April 2023. Link
• Swinburne Sarawak student advanced into Final Round of Deloitte Tax Challenge 2017 (National Level), Swinburne University of Technology, 06 November 2017. Link
• Jacqueline, C.S.G, Sritharan, N. Salleh, N.I., Ramalingam, H (2025). Reforming Housing Policies in Malaysia: Insights from Singapore’s Success, the UK’s Challenges, and Budget 2025 Initiatives. Creative Art Social Sciences International Conference. 15-17 April, Kuching, Sarawak, Malaysia.
• Sim, C.H., Sritharan, N., Fung, C.Y. (2025). AI-Powered Tutoring in Business Education: Student Engagement Insights from Economics, Accounting, and Law. 7th Kuala Lumpur International Conference on Education, Economics and Technology. 8th March, Kuala Lumpur, Malaysia.
• Salleh, N.I., Ramalingam, H, Sritharan, N. (2024). AI Integration in Higher Education: A Systematic Literature Review. 1st International Education Conference (IEC). 25th -27th October, Kuala Lumpur, Malaysia.
• Veeran, P., Abdullah, M.A., Sritharan, N. (2024). Exploring Farmers’ Decision Making: A Systematic Literature Review of Socio-economic, Behavioural, and Technological Influence. 11th International Conference on Agriculture 2024 (AGRICO 2024). 23rd – 24th September, Bangkok, Thailand.
• Sritharan, N., Saleh, N.I. (2024). Unravelling Tax Compliance Puzzle: The Surprising Disconnect Between Tax Knowledge and Behaviour Among Malaysian Individual Taxpayers. Finance, Economics, and Business Sustainability (FEBS) Conference. 18th – 20th September, Sarawak, Malaysia.
• Donna, B.T, Jacob, T.K.S and Sritharan, N. (2024). Unveiling Wage Theft: Exploring Themes, Implications, and Future Directions. Finance, Economics, and Business Sustainability (FEBS) Conference. 18th – 20th September, Sarawak, Malaysia.
• Voong Wee Min, Sahari Salawati, Nivakan Sritharan, Cheuk Choy Sheung Sharon. (2022). The Influence of Average Dividend Yield, Inflation Rate and Unemployment Rate on The Profitability of Office-Based Malaysian Real Estate Investment Trusts (M-Reits). The 10th International Borneo Business Conference 2022. 19th – 21st September, Sarawak, Malaysia.
• Sritharan, N., Sahari S. (2022). The Effect of Religiosity in Moderating the Personal Tax Compliance: A Study Made Among Tax Affairs Officers of Malaysian Businesses. 6th Borneo Business Research Colloquium. 30th June – 1st July, Sarawak, Malaysia.
• Journal Article: Sritharan, N., Salleh, N. I., & Chang, J. S. G. (2025). Routine Activity Theory, Tax Knowledge, and Tax Compliance: An Empirical Evidence from Malaysian High-Income University Staff. International Business Education Journal, 18(1), 23-39. Link
• Journal Article: Jacob, T. K. S., Barclay, D., & Sritharan, N. (2025). Causes and Consequences of Mothers’ Workforce Re-entry After Career Breaks: A Systematic Literature Review. Malaysian Journal of Social Sciences and Humanities (MJSSH), 10(4), e003353. Link
• Journal Article: Sing, H.K., Sritharan, N., & Lisa, L.H.N. (2025). Impact of environmental taxes on sustainable development goals: Balancing environment and equity. Journal of Tax Reform, Vol.11(1). 175-199. Link
• Journal Article: Veeran, P., Abdullah, M.A., Sritharan, N. (2025). Exploring farmers’ decision-making: A systematic review of socioeconomic, behavioural and technological influences. Economic and Technology Management Review, Vol. 23(2024): 13 – 27.
• Journal Article: Balan, Y, & Sritharan, N. (2024). Role of Artificial Intelligence in Business Communication. Journal of Contemporary Issues in Media & Communication, 4(1). Link
• Journal Article: Sritharan, N., Ramalingam, H., Donna, B., & JKS Ting. Impact of Political Instability in Bangladesh on Labour Migration and Economic Productivity in Malaysia: A Sectoral Analysis. International Journal of Academic Research in Business & Social Sciences. 14(11). Link
• Journal Article: Donna Barclay, Jacob Ting King Soon, Sritharan, N. (2024). Unveiling Wage Theft: Exploring themes, implications and future directions. Malaysian Journal of Business and Economics, 11(2). Link
• Journal Article: Sritharan, N., Sahari Salawati, Cheuk Choy Sheung Sharon, & Mohamed Ahmad Syubaili. (2024). Sugar taxation policy and sugar consumption in Malaysia. Food Research, 8(5), 99 – 106. Link
• 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. Link
• 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. Link
• 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. Link
• 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 World Economy, 12(1), 238-251
• 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. Link
• 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. Link
• 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. Link
• 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. Link
