Dr. Dayana Jalaludin


Position: Senior Lecturer

Academic Qualifications:

PhD. International Islamic University Malaya (IIUM),
M.Acc.Universiti Kebangsaan Malaysia (UKM),
B.Acc. (Hons) University Of Portsmouth(UK),


Room: 219
Phone: (+604)653 2786
Fax: (+604)657 7448
Email: dayana@usm.my


DAYANA JALALUDIN is a senior lecturer in the accounting section at Universiti Sains Malaysia.  Her research areas include management accounting, sustainable information management, environmental accounting and public sector accountability.  At present, her main areas of teaching are social and environmental accounting and managerial accounting.  Dayana is a recipient of the Best Student (PhD Accounting) Award 2010, KENMS, International Islamic University Malaysia.


Research Area:

Management Accounting, social and environmental accounting, public sector accountability.

Research Project:

On-going Research:

  1. Development of a Sustainability Management Control Framework for the Oil and Gas Company in Malaysia
  2. Knowledge Management, Budgetary Goal Characteristics and Financial Control: A Study on Local Government
  3. Modern Management Accounting and Risk Management

Completed Research:

  1. Environmental accounting in Malaysia: Its impact on corporate performance.


Selected Publications in Journals:

  1. Eiman H. Ibrahim, A.K. Siti-Nabiha, Dayana Jalaludin and Yousif Abdelbagi Abdalla. Community engagement of petroleum company: Getting the right fit in Sudan. International Journal Human Resources Development and Management (vol. 13, no. 2/3, 2013).
  2. A.K. Siti-Nabiha, Dayana Jalaludin and Hasan Ahmed. Farming the ‘white gold’ in a world heritage city. Emerald Emerging Markets Case Studies (vol. 3, no. 2, 2013).
  3. Dayana Jalaludin, Maliah Sulaiman and Nik Nazli Nik Ahmad. Environmental management accounting: An empirical investigation of manufacturing companies in Malaysia.  Journal of the Asia Pacific Centre for Environmental Accountability (vol. 16, no. 3, September 2010).
  4. Dayana Jalaludin, Maliah Sulaiman and Nik Nazli Nik Ahmad. Understanding environmental management accounting (EMA): A new institutional sociology perspective.  Social Responsibility Journal (vol. 7, issue 4, 2011). Emerald.
  5. Dayana Jalaludin, Maliah Sulaiman and Nik Nazli Nik Ahmad. Environmental Management   Accounting Adoption: An Empirical Study on Contingent Factors Size, Environmental Sensitivity and Top Management Commitment to Environmental Management. 14th EMAN Conference, Budapest, 24-25 January, 2011.
  6. Dayana Jalaludin, Maliah Sulaiman & Nik Nazli Nik Ahmad (2007), Environmental    management accounting (EMA): A theoretical framework. Fourth International Management Accounting Conference, Kuala Lumpur, 15-17 August, 2007
  7. Dayana Jalaludin, Maliah Sulaiman & Nik Nazli Nik Ahmad (2005). The effects of environment related management accounting (EMA) on business organisations' performance. Fourth Australasian CSEAR Conference, Geelong, 30 March – 1 April, 2005
  8. Environmental management accounting: A study of manufacturing companies in Malaysia. PhD Thesis International Islamic University Malaysia, 2010.
  9. The effect of budget participation on budget slack: the influence of task uncertainty, environmental uncertainty and superior’s ability to detect slack. Masters Thesis Universiti Kebangsaan Malaysia, 2003.

Selected Publications in Books and Book Chapters:



  1. Consultancy with Royal Malaysia Air Force (RMAF) – EX-BABIL (Year 2012, 2013)
  2. Franchising Program of USM and ASTIN- Course co-ordinator - Year 2013
  3. Internal Auditor for Koperasi Universiti Sains Malaysia Berhad
  4. CARE Program Coordinator (Malaysian Institute of Accountants)- Year 2012, 2013
  5. MIA Review Task Force Member- Year 2013