Staff Profile

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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]
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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.

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 (On-going)
  • Sharoen Lim Yu Ming (2024). ‘Entrepreneurial intentions among university students: a comparative study between Jordan and Malaysia’, MBA, Co-supervisor (Completed).

Thesis Examination

  • Davina Heng Chu Hui (2024). ‘The Moderating Role of Policy Intervention in Environmental Sustainability: Evidence from OECD and BRICS Countries’.

Awards

  • Best presenter (Accounting), Borneo Business Research Colloquium 2022.

Research Grant

  • 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

  • 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.

Recent Media

  • 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. Read more
  • Balancing quality and affordability in housing, New Sarawak Tribune, 24th January 2025. Read more
  • 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. Read more
  • 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. Read more
  • Political Instability in Bangladesh to affect Malaysia’s labour, trade relations, Focus Malaysia, 11th August 2024. Read more
  • Bangladesh political chaos may affect labour supply, New Straits Times, 13th August 2024. Read more
  • Hubungan baik dengan China beri impak besar kepada Sarawak, 1st June 2024, Suara Sarawak. Read more
  • A growing partnership, 1st June 2024, The New Sarawak Tribune. Read more
  • Centralised port authority will boost economic growth, 8th May 2024, The New Sarawak Tribune. Read more
  • Challenges, opportunities of sugar tax implementation, 27th March 2024, The Borneo Post. Read more
  • Embracing sustainability: A comprehensive outlook on Malaysia’s palm oil industry in 2024, 30 January 2024, Focus Malaysia. Read more
  • Palm oil sector must adopt circular economy, 22 January 2024, The Straits Times. Read more
  • Tech Displacement Levy: Shaping Future Labour, 23 December 2023, The New Sarawak Tribune. Read more
  • 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. Read more
  • Budget 2024: Tax-ing our way towards recovery, 05 November 2023, The Borneo Post. Read more
  • Imposition of Automation Taxes: a Control Approach for the Replacement of Human Labour, Malaysian Business, 06 April 2023. Read more
  • Swinburne Sarawak student advanced into Final Round of Deloitte Tax Challenge 2017 (National Level), Swinburne University of Technology, 06 November 2017. Read more

Conference Proceedings

  • 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: 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. Read more
    • 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). Read more
    • 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). Read more
    • 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). Read more
    • 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. Read more
    • 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. Read more
    • 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. Read more
    • 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. Read more
    • 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. Read more
    • 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. Read more
    • 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. Read more
    • 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. Read more