Dr Abdul Ahad Mohd Salleh Emphasizes Governance, Accountability & Trust as Foundations of Malaysia’s New Growth Phase
Finance and governance leader, Dr Abdul Ahad Mohd Salleh (Dr A. Ahad), outlined a practical vision to strengthen trust in institutions, increase fiscal accountability and strengthen leadership discipline as Malaysia faces an increasingly complex economic and governance landscape.
With over 27 years of global experience in finance, management and strategic leadership, including his current role as Chief Financial Officer at a government-owned company, Dr A. Ahad believes Malaysia is now in a new growth phase.
According to him, the success of this phase does not only depend on policy, investment and innovation. In fact, this is also influenced by the quality of the government system which shapes the decision-making process, accountability and public trust.
“Governance is often associated with regulations, reporting and compliance, but the true value of governance goes far beyond these aspects. Strong governance builds trust, improves the quality of decisions and creates the discipline needed to ensure organizational resilience in the long term,” said Dr A. Ahad. “In today’s environment, organizations can no longer view governance solely as a process of meeting compliance requirements. Instead, governance must become part of the way leaders think, make decisions and act.”
After more than two decades of experience in the industry, Dr A. Ahad chose to continue his studies at the doctoral level to deepen his understanding of how governance practices influence organizational behavior as well as long-term economic outcomes. This move reflects his belief that practical experience and academic research must complement each other in addressing real-world challenges.
Dr A. Ahad has just completed Doctor of Philosophy (PhD) studies in Accounting and Finance with a specialization in Taxation at Management & Science University. Using corporate tax avoidance as a lens to examine governance and accountability among Malaysian public companies from 2021 to 2023, this study analyzes a final sample of 663 company-year observations.
The results of this research identify profitability, level of leverage and size of the board of directors as one of the main factors influencing corporate tax avoidance. This research also finds that managerial ownership strengthens the relationship between certain governance mechanisms and tax avoidance practices. This includes mechanisms involving the size of the board of directors, the representation of women on the board of directors, as well as director remuneration.
Commenting on the findings, Dr A. Ahad argued that the bigger lesson is that governance is influenced not only by official policy and board structure, but also by the extent to which leadership, ownership and accountability are well aligned.
“These findings reinforce the important fact that effective governance can only be achieved when leadership, ownership, and accountability are aligned with each other. When an organization makes decisions in a more disciplined and transparent manner, the impact is not only felt within the organization itself, but also increases investor confidence, strengthens fiscal responsibility, and fosters public confidence in the economy as a whole.”
Based on experience in multinational, regional and government environments, Dr A. Ahad believes that the quality of governance can have a significant impact on organizational performance, stakeholder trust and long-term sustainability.
His leadership approach is shaped by the belief that the finance function is no longer viewed solely as a reporting role, but rather as a strategic discipline that helps organizations make better decisions, strengthen governance and create sustainable value.
“Finance and accounting can no longer be considered a support function that only reports what has happened. At the best level, they become part of the foundation of organizational trust through more comprehensive assessment of results, resources are distributed carefully, risks are identified early and accountability is applied in daily management,” said Dr A. Ahad.
According to him, this is very important for Malaysia because trust in institutions is not built through policies alone. Rather, it is built through the quality of decisions made within the organization every day, from budgeting and tax governance to procurement, internal controls, performance measurement and long-term value creation. Therefore, the finance profession needs to evolve from simply recording past performance to acting as a responsible steward of growth.
This perspective reflects the broader national dialogue about the growth of the accounting profession. At the 2026 MIA International Accounting Conference with the theme “Future-Ready, Value-Driven, Trust-Centred”, Minister of Finance II Datuk Seri Amir Hamzah Azizan emphasized the important role of accounting professionals in strengthening governance, fiscal discipline and national development. The emphasis is in line with Dr A. Ahad’s commitment to elevate the role of financial leadership beyond traditional reporting functions to foster trust, accountability and long-term value creation.
For Dr A. Ahad, this development reinforces the need to strengthen cooperation between industry, higher education institutions, professional bodies and public institutions in producing financial professionals who are able to contribute beyond conventional reporting responsibilities.
This philosophy is also the basis for his support for the proposed formation of the Association of Management Accountants of Malaysia which is intended as a collaborative platform to strengthen the management accounting ecosystem in Malaysia. This initiative aims to enhance the role of management accounting as a strategic discipline that supports governance, performance management, decision-making processes and the creation of sustainable organizational value.
Dr A. Ahad also expressed his appreciation to Management & Science University, the supervisors and the academic community for the support provided in making research successful that connects academic science with the real needs of industry.
He hopes to continue contributing to the national discourse regarding governance, taxation, strategic finance and institutional leadership, especially in translating research results into practical benefits for organizations, policy makers and society as a whole.
For further information regarding the efforts and initiatives of Dr A. Ahad Mohd Salleh and the Association of Management Accountants of Malaysia, please contact [email protected].
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