Research & Publications

List of  Publications:

 A) Books:

  1. 1. Financial Accounting I & II (co-authors: Latifa and others), published by Ministry of Education, Kingdom of Bahrain, 2003 (the book  was  written in consultation with UNESCO team).

2   Techniques of Zero Based Budgeting: Text and Cases, Himalaya Publishing , 1988, Mumbai, India.

  1. 3. Zero Based Budgeting Technology in Government, Deep and Dhurv Publishers, 1986, New Delhi, Ind
  2. 4. Leasing Comes of Age: Indian Scene, Amrita Publication, 1985, Mumbai, Ind
  1. 5. Introduction to Zero Based Budgeting, Deep & Deep Publishing, 1984, New Delhi, Ind
  2. Institutional Financing in India, Deep & Deep Publishing, 1985, New Delhi, India

 B) Refereed International and regional/national journals:

1)  The Changing Role of the Management Accountants In Indian Perspective ( coauthors:

Usha Rani Cherukupallis and Nachiket Vechalekar), a  Book Chapter in The Role of the Management Accounting – Local Variations and Global Influences  edited by  Lukas Goretzki (University of Innsbruck) & Erik Strauss (Herdecke University), forthcomng in Routledge Studies in Accounting.

2) The Form of Relationship between Firm Size and Corporate Social Responsibility with Visibility Approach, communicated to an international journal (co-authors:Golrida Karyawati P and Mira Muliani).

3) A Study of Inverted U-Shape Relationship Between Firm Size and Corporate Social Responsibility – The Case of Indonesia,  accepted in, International Journal of Accounting, Auditing and Performance Evaluation, SCOPUS, UK, (Co-authors:Golrida Karyawati P and Katon Angesty)

4) Reexamining the determinants of the audit and non-audit fee: An analysis of Firms listed in Malaysia stock exchange using the PLS methodology, under second review,   Indian Journal of Finance,   SCOPUS,  India, (co-authors: Krishnan and Nik).

5)Lecturers’  perception of Classroom Management: an empirical study of Higher Learning Institutions in Malaysia, International Journal of Higher Education, Vol 4 No 4, 2015, Canada ( co-authors:  Selvaraj, Anbalagan, Shubashini, and Azlin).

6)A  study of  determinants of  compliance and disclosure of   corporate governance practices  under MCCG 2012  of top listed  Companies in Malaysia, forthcoming,  Afro Asian Journal of  Finance and Accounting, 2016, SCOPUS, UK, (co-authors: Nik, Hamsatulazura, Shaista, and  Anbalagan).

7)An empirical study of  the extent and determinants of intellectual capital disclosures by top listed companies in Malaysia,,  Indian Journal of Finance, Vol 10 No 4,  2016.  SCOPUS, India (co-authors: Teoh Hui, Deshmukh and Nahariah).

8) Disclosure choices, corporate characteristics, and compliance with IFRS Practice Statement Management Commentary: An empirical study of Malaysian Listed Companies,    Global Business and Economic Review, Vol 18 No 6, 2016,  UK, SCOPUS,  (co-authors: Liew, Lim, Deshmukh).

9) Determinants of audit fees in top 100 companies in Malaysia, International Journal of Strategic Decision, Vol 5,No 4, 2014, USA  (co-authors: Nik, Nahariah, Deshmukh).

10) Extent of disclosure of implicit capital and firm’s characteristics, International Journal of  Learning and Intellectual  Capital, Vol. 12 No 2,  UK, SCOPUS, (coauthors: Debasis, and Nik).

11) Performance measurement link between the balanced scorecard dimension – An empirical study using SEM analysis, in Afro Asian Journal of Finance and Accounting,    Vol 4,  No. 4, 2014,   UK., SCOPUS ( co-authors: A. Krishnan and R. Ravindran).

12) Confirmatory factor analysis of brand –attitude: Empirical study in Malaysia, Asian Journal of Business Management and Science, Vol 3, No 6,  2014 (coauthors: Namasivayam Karuppiah, Md. Zabid Abdul Rashid, Ravindran Ramasamy,  Anbalagan Krishnan).

13) The performance measures emphasis for compensation at different categories of strategic orientation: and empirical study in Malaysia,)  Indian Journal of  Finance, Vol 8 (12), 2014   India, SCOPUS,    (co-authors: A. Krishnan and R. Ravindran).

 14) An empirical research of the influence of competitive position, uncertainty and market position on financial measures using the SEM approach,   International Journal of Accounting Auditing and  Performance Evaluation, Vol. 10 No2,  UK, SCOPUS,  (co-authors: A. Krishnan and R. Ravindran).

15) Compliance with IFRS’s Practice Statement (Management Commentary)  listed companies in   Bahrain,International Journal of Financial and Management Accounting, Vol. 5 No 4, UK,  SCOPUS, (co- authors:  Ashitosh Deshmukh and HemaDeshmukh).

16)  A study of auditors perceptions on financial reporting abuses in Bahrain,  in Oil, Gas and Energy Quarterly, USA. Vol. 61, No 1, 2012 (co-author; Ashitosh Deshmukh, Jasim Al Ajmi).

17)  Some aspects of  the adoption of IFRS-4 (Insurance Contract) by insurance companies in Bahrain: An exploratory study,   International Journal of Managerial and Financial Accounting ,  UK, SCOPUS,Vol. 4 No 2, 2012, (co-author: Kousay Said).

18) Diffusion of management Accounting Practices in Gulf Cooperation Council Countries, Accounting Perspective,  Vol. 10, No 1, 2011,  Canada, SCOPUS,   (co-authors: Wayne, and  Ashutosh).

19)  Determinants of environmental disclosures by Indian industrial listed companies: Empirical study, International Journal of Accounting and Finance, Vol. 3, No. 1, 2011, UK (co-author: Mishiel and Rajesh Kumar).

20) Use and usefulness of financial, non-financial and subjective measures for performance evaluation by industrial companies in Bahrain,  International Journal of Managerial and Financial Accounting, Vol. 3, No.2, 2011,  UK, SCOPUS, ( co-author: Rajesh Kumar and Jasim Al   Azmi).

21) A survey of positive and negative aspects of the Indian Administrative Bureaucratic System, International Journal of Indian Culture and Business Management (IJICBM),  Vol. 4. No. 6, 2011, UK, SCOPUS,  (co-author: Rajesh Kumar).

22)A study of compliance with International Auditing Standards (ISAs) by auditors in Bahrain, International Journal of Applied Decision Sciences (IJADS), Vol. 3, No.3 2010, UK, SCOPUS,   (co-authors: Jasim AlAjmi and  Ashutosh).

23)  Study of audit-client relationships and  problems faced in Bahraini organizations,  Advances in Accounting, Vol. 25, No 2, 2009,  USA, SCOPUS,   (co-authors: Wayne, Jasim Al-Ajmi).

24)   Perceptions of accounting professionals  in the   conversion  and implementation of  a  single set of global Accounting standard: Evidence from Bahrain, Advances in Accounting Incorporating International Accounting ,Vol. 24, No.1, 2008, USA, SCOPUS,   (co-authors: Wayne, Jasim AlAjmi).

25)Multinational corporations corporate social and environmental   reporting on Websites, International Journal of Commerce and Management, Vol. 19. No 1, 2009, USA,  SCOPUS,  ( co-author:   Simon Gao).

26) Reflections on teaching Accounting courses in  some developing countries: Is achieving excellence possible? Arab Journal of Accounting, Vol. 12, No 1, May, 2009, GCC countries.

27) A study of auditors’ perceptions on audit evidence gathering techniques in Bahrain,   Afro Asian Journal of Finance and Accounting, Vol. 1, No 4, 2009, UK. SCOPUS,   (co-author: Ashutosh Deshmukh).

28) Enhancing educational and cultural values (Value-Based Education) among students in Persian Gulf-based Indian schools: A study, World Press Review,  USA, 2008.

29) Non-audit services and auditor independence: empirical findings from Bahrain,   International Journal of Accounting Auditing and Performance Evaluation, Vol. 4, No.1 2007, UK, SCOPUS,   (co-authors: Wayne and Hemlata).

30) Reflections on the emerging world-class Business Schools in India, Harvard International Review,   July, 2006,  , USA., SCOPUS,  (

31) India’s top ranking B-Schools are at a crossroads, World Press Review May 2006, USA.

32) Changing dimensions of accountants’ role and skill requirements  in organizations: findings from the corporate sector in Bahrain, International  Journal of Accounting Auditing and Performance Evaluation Vol. 1, No.3,  2004 ,  UK., SCOPUS,   (co-author:  Wayne  B.).

33)  Functioning of audit committees in Bahrain: empirical findings, Managerial Auditing   Journal, Vol. 19, No.7, 2004, UK, SCOPUS,  (co-author: Amal Wakil).

34) Role and functions of audit committees in Indian corporate governance: empirical findings, International Journal of Auditing Vol.8, No.1, 2004,  UK, SCOPUS,   (co-author:  Jawaher Al- Modhahki).

35) Judgment based- accounting: a survey of accountants’ practices in   Bahrain,   Arab Journal of Accounting, Vol. 7, No.1. 2004 , GCC countries,   (co-authors:  Al-Bastaki, H. and Jawaher Al- Modhahki).

36) Financial reporting on the Internet: empirical evidence  from Bahrain and Kuwait, Asian Review of Accounting (refereed), Vol. 11, No.1,  2003, Australia, SCOPUS,  (co-author: Jawaher Al-Modhahki).

37) Corporate budget planning, control and performance evaluation in Bahrain, Managerial Auditing Journal, Vol. 18, No.3, 2003,UK, SCOPUS,   (co-author:  Jawaher Al-Modhahki, Wayne  B.).

38) Interim reporting practices by companies in Bahrain: an empirical study of early adoption of IAS 34, Advances in International Accounting, Vol. 16, 2003 ,USA, SCOPUS,   (co-author: Wayne B..).

39) The adoption of International Accounting Standards by small and closely-held companies: evidence from Bahrain, The International Journal of Accounting, Vol.37, No.4, 2003,  USA,  SCOPUS,  (co-author: Sayel R. ).

40) Harmonization of  Accounting Standards in Gulf Countries, Delhi Business  Review, Vol.4, No.1, 2003,  India  (co-author:  Jawaher Al-Modhahki).

41) International accounting and the accounting curriculum: a survey of perceptions of corporate chief accountants from Bahrain, Meditari: Accounting Research,  Pretoria University, Vol. 10,  2002, South Africa, (co-author: Hasan Al- Bastaki).

42) Accountants’ perceptions of internal control problems associated with the used of computerized accounting systems: evidence from Bahrain, Review of Business Information Systems, Vol.6, No 3, 2002, USA, (co-author: Sayel R. and Salwa H.).

43) Empirical study of compliance with International Accounting Standard (IAS-1) by Stock Exchange Listed companies in Bahrain,   Journal of Financial Management & Analysis: An International Review, Vol.14, No.2, 2001, India,  (co-author: Jawaher Al-Modhahki).

44)  The international diffusion of new management accounting practices: the case of India, Journal of International Accounting, Auditing and Taxation Vol. 10, No. 1, 2001, SCOPUS,   USA.

45) An empirical examination of the relationships among budget participation, information asymmetry, budget emphasis, budget attitudes and budgetary slack: evidence based on case study from Bahrain, Research in Emerging Economies, Vol. 4, 2000 ,   UK.

46) Factors determining financial reporting on the Internet by banks in   Bahrain, Review of Accounting Information Systems, Vol. 4. No 3, 2000, USA, (co-author:  Al-Bastaki H.).

47) Determination of audit fees: evidence from listed companies in Bahrain,   International Journal of Auditing Vol. 4, 2000 ,UK, SCOPUS,   (co-author:  Al- Bastaki H.).

48) An analytical examination of the accounting practices for computer software costs in Bahrain,  Asia Pacific Journal, of Accounting  Vol. 6, No.1, 1999,  Hong Kong, SCOPUS,  (co-author:  Al-Bastaki H.).

49) Budgeting practices in the banking sector in Bahrain: empirical research findings, Journal of Financial Management and Analysis: An International Review, Vol.10, No.2, 1999,  India.

50)  An empirical study of the determinants of audit fees in banking industry in Bahrain, Electronic Accounting Review, 1998, Canada.

51) A survey of environmental accounting and reporting in Bahrain, Journal of Applied Accounting Research, Vol. 5, No. 1, 1999, UK, SCOPUS,  (co-author: Jenny).

52) Development of accounting standards and adoption of  IASs: Perceptions of  accountants from a developing country,  Asian Review of Accounting, Vol.7, No.2, 1999,  Australia, SCOPUS,   (co-author: Al- Bastaki H.).

53) An empirical study of the multiple roles of budgets in Bahraini  organizations,  Indian Accounting Review, Vol. 2, No.2,   1999, (refereed) India,  (co-author: Jasim Abdulla).

54) An exploratory study of Activity-Based Costing practices and benefits in large size manufacturing companies in India,   Accounting and Business Review Vol. 4, No 1, 1998,  Nanyang University of Technology, Singapore.

55) A global survey of the perceptions of accounting educators on the international harmonization of accounting standards and practices, Meditari: Research in Accounting, Vol. 6, 1998,  Pretoria University, South Africa.

56) Budgetary control and performance evaluation systems in corporations in Bahrain, Asian Review of Accounting, Vol.4. No.2, 1996 , Australia, SCOPUS,   (co-author: Jasim Abdulla).

57) Perceptions of international accounting harmonization issues: Evidence from a developing economy, Meditari, Research in Accounting (refereed), University of Pretoria, Vol. 1, 1996, South Africa, (co- author: Jasim Abdulla).

58) An examination of the relationships among budget participation,  information asymmetry, budget emphasis, budget attitudes and budgetary slack, Malaysian Management Review, 1995,   Malaysia (co-author, Jasim Abdulla).

59) Accounting standards and corporate financial reporting in India, Asian Review of  Accounting, Vol. 3, No 2, 1995, Australia, SCOPUS,   (co-author: Jasim Abdulla).

60) An Investigation into the information requirements of Indian private investors within annual reports, Accounting Forum, Vol. 18, No 2, 1994, Australia, SCOPUS. (co-author: Jasim Abdulla).

61) Nominal stock returns and inflation rates: Evidence from the Indian stock market, Journal of Financial Management & Analysis: International Review of Finance, Vol. 7, No.1, 1994,  India.

62) Determinants of capital structure: A factorial analytical approach, Productivity Review, April-June, 1993, India.

63) Do Indian companies with less dependence on institutional investment operate on high capital gear? A methodological analysis, Journal of Financial Management & Analysis, International Review of Finance, Vol.5, No.2,  1992, India.

64) Budgets   as   Pressure   devices:   Some   behavioral   Characteristics   of   managers,   Management Accountant, 1993, 28(3),  India.

65) Predicting corporate sickness using multiple discriminant analysis, The Chartered Accountant, 1992, (refereed), India.

66) Management strategies and shareholders value: Experiences of Indian companies, Indian Management 1992,  India, (co-author: Philipose S.).

67)  Activity based costing, Management Accountant, June, 1992, India.

68) Using discriminant analysis to determine as a set of financial ratios to control the company level performance: an empirical study of the paint industry in India, Finance India,  Vol. 5. No.3, 1991, India.

69) Small business corporations in Turkey: Accountants’ attitudes towards accounting principles, The Chartered Accountant, 1991, India (co-author: Agarwal, N.K.). .

70) Zero based budgeting: A survey of practices in India, Omega, International Journal of Management Sciences, Vol. 17, No 4,  1989, UK. ISI.

71) Survey results of efficient market hypothesis, Yapi Kredit Economic Review,1991, Turkey.

72) Zero based budgeting: methodology and applications in industries, Management Review, NM Institute of Management Studies & Research, 1988, India.

73) Capital expenditure planning: A case study of food product company, Purchase Journal, 1988, India.

74)  Inventory budget planning, Udyog Pragathi, 1988, India

75)  ZBB: Issues of relevance, Indian Journal of Accounting, 1987, India

76) Reliability of financial statements: Some observations, The Management Accountant, 1986, India.

77) Debt-equity ratio trend in Indian corporate sector,  Prabhandh, October-March, 1985-86, India ,(co-author: P. Mohana Rao).

78) A survey of capital budgeting practices and inflation adjustment, The Chartered Accountant, 1985, India.

79) The changing role of finance functions, Udyog Pragathi , 1985, India.

80) The changing role of finance functions, Udyog Pragathi, 1985, India.

81) Transfer pricing: a case study, The Management Accountant, 1985, India.

82) A panorama of low debt-equity ratio in Indian corporate sector: A study. Lok Udyog  18 (1), 1984, India.  (co-author:  Rao, P.M).

83)  Accounting for leases ,  The Chartered Accountant,  August, 1983,   India (co-author: N.K. Agarwal).

84) Lease if you please (revisited), Chartered Secretary, 1983, India

85)    Performance budgeting : an overview, Indian Journal of Accounting,  1982,  India.

86) Applicability of statistical sampling in auditing,  Indian Journal of Commerce, 1982, India.

87) Lease if you please, Chartered Secretary, 1982, India.

88)  Role of finance in economic development, The Indian Journal of Commerce 32 , 1979,  India

 Chapters in the Book:

 89) Accounting development and practices in the Kingdom of Bahrain, a chapter in Asian Accounting Handbook: A user’s guide to the Accounting environment in 16 countries (refereed) , edited  by Professor Shahrokh M. Saudagaran,  Thompson Publishers,  2004, USA

 90) A preview of Performance and Zero-Based Budgeting, a chapter (chapter-36) in Financial  Management: authored by  Professor I.M. Pandey,  8th edition,  Vikas Publishers, 2006. India.

91)The Role of the Management Accountant in India : Local Variations and Global Influence”,  a refereed , Ha(Co-authors: Usha Rani Cherukupallis and     Nachiket Vechalekar) Handbook,  edited by Prof.  Erick Straub  and  Prof. Lukas, forthcomng, publisher:  Routledge.

 B) Articles in non-refereed journals/ magazines/Websites/press:

  • Mister Clean PM of India: Modi, Patna

3)   INDIA: Bureaucracy needs reform, University World News, UK, June 13, 2010, Issue No 128.

4)   Newspapers in Asia and the Middle East Region do not disclose code of ethics policy in their Websites

5)   INDIA: Teaching film to glamorize an MBA, University World News, UK, and March 1,2009.

6)    Value-based Journalism:  An examination of the perceptions of  newspaper  journalists from round the world,   E-Social Sciences, India

7)   Some reflections on Non-Resident Indians’ proud feelings toward India: A global

survey, World Press  Org.

8)  Study On Perceptions of Newspaper Journalists, Scoop, NZ,  21 February,  2008,

Also see., Africa needs value-based journalism,

9) Political governance and corruption in India, Asian Tribune, December 26, 2005

10)Adherence  of  Indian  news  channels  to  cardinal  principles  of  broadcasting:  A  survey  of  the perceptions of Persian Gulf-Based Indians

11)Citizens participation in budgeting, April 7, 2005, Asian Tribune

12)Corporate social and environmental reporting on websites by multinational companies , UOB  News & Views, December, 2005.

13)The Indian Institutes of Managements (IIMs) globalization: are they really

ready for It?  Asian Tribune, February 2, 2006.


14)   It is time for IIMs to go global too, INDUS Business Journal, Boston, USA, March   15, 2006.

15)  Reader’s  Digest  survey  on  politeness:  Is  it  promoting  Anglo-American  norms  of  politeness universally

16) Asians lack politeness in survey world  cities

17) Commentary: Political comedian as visiting Professor in management institution   in India,   Asian Tribune, September 16, 2006.

18) Hindustan Khush Hua|, Hindustan Times,  Mar 06, 2006

19)  Some comments on the New UGC Proposals, Patna Daily, 06 Jan 2008

20) Anna Hazare is Misleading Youths,  Patna Daily, 17 Aug 2011

21) Replies to my article on PD,  Patna daily, 28 Dec 2011.

22)   Letters,  reports about attacks on Indian students studying in Australia. Gulf Weekly,  June 16, 2009

23)  Has Anna Hazare’s Movement Totally Succeeded? Patna daily, 28 Dec 2011,. totally-succeeded.html

24) Need of a policy for IIMs’ expansion, Hindustan Times,  Jan 28, 2006.

25) E-commerce and accounting issues, Businessman, Bahrain, December-Jan 2002, Bahrain.

26)International  accounting  standard-39:  problems  and  confusion  in  implementation,  a  survey, University News and Views, January 2002.

27) Importance  and  management of time for  managers and  students,  University News and  Views (ARABIC), January, 2002, Bahrain.

28) Applications  of  international  Accounting  standards:  case  studies,  University  News  and  Views (ARABIC), February, 2002, Bahrain.

29) Accounting information systems: case study, University News and Views (ARABIC), March 2002, Bahrain.

30) Firms adopt scientific methods to evaluate performance, Bahrain Tribune, June 27, 2001.  Bahrain.

31) E-commerce gaining foothold in Bahrain, Bahrain Tribune, July 28,  2001.

32) More transparency needed in financial statements, Bahrain Tribune, July 3, 2001. Bahrain.

33)Skill requirements for the accounting profession, University News and Views,   April-May, 2001, Bahrain.

34) The practice of forensic accounting and auditing, University News and Views, July, 2001, Bahrain.

35)Transparency in information disclosure, University News and View, November 2001,  Bahrain.

36)Audit quality in Bahrain, Businessman, Bahrain, December 2001, Bahrain.

37)Financial reporting beyond 2000: a survey from Bahrain, University News and Views, December  2001, Bahrain.

38) ZBB in Maharashtra: some issues, Times of India, Mumbai, 1989

39) ZBB and performance auditing, The Management Accountant,  January, 1989, India.

40) Determining variables in leveraged leasing, Economic Times, 1986, India.

41) Zero based budgeting: an overview, Chartered Secretary,  August, 1985, India.

42) The art of management auditing, The Management Accountant, 1984, India.

43)  Dividend  policy  in Indian companies : trends, Chartered Secretary, February, 1984, India.

44) Lease versus buy evaluation, Company News & Notes, September, 1984, India.

45) Profitability in chemical industry: a study, Capital,  May 30, 1983, India.

46) An assessment of lead bank scheme in Garhwal region, Quarterly Journal of Management Development, January-June, 1982,  India.

47) Lease evaluation models, Management Review, 1981, Kenya.

48)  The long-term and short-term conflict: working capital management, Management,

Journal of Kenya Institute of Management, June, 1981.