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: nsritharan@swinburne.edu.my
Google Scholar     Scopus     ORCID

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, Introduction to Accounting Information System, Business Digitalisation

Postgraduate Supervision

  • Chamera Anak Ali. ‘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. ‘Entrepreneurial intentions among university students: a comparative study between Jordan and Malaysia’, MBA, Co-supervisor (Completed).

Thesis Examination

  • Student 1 of 2024. ‘The Moderating Role of Policy Intervention in Environmental Sustainable: Evidences from OECD and BRICS Countries‘.  

Awards

Best presenter (Accounting), Borneo Business 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
     

Recent Media


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. https://www.newsarawaktribune.com.my/epf-contributions-for-foreign-workers-to-boost-economy-says-academic/

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. https://www.thevibes.com/articles/news/103803/sarawaks-rm59-billion-development-allocation-could-be-used-to-rural-areas-says-academic

A growing partnership, 1st June 2024, The New Sarawak Tribune. https://www.newsarawaktribune.com.my/a-growing-partnership/

Centralised port authority will boost economic growth, 8th May 2024, The New Sarawak Tribune. https://www.newsarawaktribune.com.my/centralised-port-authority-will-boost-economic-growth/

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: /news/swinburne-sarawak-student-advanced-final-round-deloitte-tax-challenge-2017-national-level.php 

Conference Proceedings

  • Saleh, 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.
  • 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: 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. https://doi.org/10.26656/fr.2017.8(5).539
  • 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 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. https://doi.org/10.37134/ibej.Vol15.2.3
  • 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