EXPLORE
×

Staff Profile

We follow set of rules and regulations in our administrative, operational and academic functions

Dr Nivakan Sritharan

Lecturer
PhD (UNIMAS), M. Sc. (UNIMAS), B. Bus (SUTS)

Faculty of Business, Design and Arts

Office No:+60 82 260 892
Fax No:+60 82 260 815
Room No: B333
Email: [email protected]
Google Scholar     Scopus     ORCID

SDG Focus

 

Biography

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.

Visiting/Guest Lecture

UCSI University – Faculty of Business and Management, Kuching Campus, for the Malaysian Corporate Taxation Course.

Research Interests

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

Teaching Areas

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.

Postgraduate Supervision

• 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).

Thesis Examination

• 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’.

Awards

  • Bronze Award, “Implementing the Carbon Capture and Valorisation (CCV) Framework in Malaysia’s Palm Oil Sector: A Roadmap Toward Zero Waste and Low Carbon Emissions”. Penang International Invention, Innovation and Design (PIID 2025). (With Heng Kiat Sing, and Lisa Ngui Lee Hua)
  • Silver Award, “A massive open online course approach to experiential and industry-linked learning via Canvas”. The International e-Content Development Competition 2025 (e-Condev2025). (With Heng Kiat Sing, and Lisa Ngui Lee Hua)
  • Bronze Award, “Impacts of Environmental Taxes on Sustainable Development Goals”, Borneo International Technology & Exposition 2025 (InTEX25). (With Heng Kiat Sing, and Lisa Ngui Lee Hua)
  • Best presenter (Accounting), Borneo Business Research Colloquium 2022.

Research Grant

• 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).

Professional Membership

• Member, Malaysian Accounting Association

Editorial and Reviewer

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

Led & Facilitated Workshops, and Seminars

  • Sustainable Development and Economics – Led a workshop under the Japan Immersion Program: Professional Learners & Cultural Familiarisation Schedule at Swinburne University of Technology Sarawak Campus, engaging the University of Fukui, Japan students, 2 September 2025.
  • 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.

Session Chair / Moderator

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.

Invited Speaker Sessions

  • Incorporating WIL into Non-Capstone Units Sharing: Invited as a speaker to share experience on how Work Integrated Learning (WIL) are incorporated into non-capstone units. 8 October 2025, organised by Faculty of Business, Design and Arts of Swinburne Sarawak.
  • 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.

Conference Committee

• 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.

Recent Media

Conference Proceedings

• 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.

Research Outputs

  • Journal Article: Balan, Y, & Sritharan, N. (2024). A Triadic Analysis of Fake News: Drivers, Technological Features, and Societal Impacts on Social Media. Journal of Media and Information Warfare, 18(2). https://jmiw.uitm.edu.my/images/Journal/Vol18No2/ARTICLE_9.pdf
  • Journal Article: Sritharan, N., Siak Gek, J. C., Salleh, N. I. binti, & Ramalingam, H. (2025). Reforming Housing Policies in Malaysia: Insights from Singapore’s Success, the UK’s Challenges and Budget 2025 Initiatives. Information Management and Business Review, 17(2(I), 250-266. https://doi.org/10.22610/imbr.v17i2(I).4550
  • Journal Article: Sim, C.H., Sritharan, N., Fung, C.Y. (2025). AI Teaching Assistant and Student Engagement in Business Subjects: A Community of Inquiry Perspective. International Journal of Advanced Research in Education and Society, 7(3), 5-20. https://doi.org/10.55057/ijares.2025.7.3.2
  • 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