Mahmoud Nassar, Ph.D

Associate Professor

Abu Dhabi Campus

+971 2 6133235


PhD Degree in Accounting from University of Wales, Newport Business School, in 2010

Master Degree in Accounting from Arab Academy for Banking and Financial Sciences, Amman, Jordan, in 2005

Bachelor Degree in Accounting from Applied Science Private University, Amman, Jordan, in 2001

Research Interests

  • Financial Accounting
  • International Accounting
  • Cost Accounting
  • Accounting Education

Selected Publications

  • Yousef A. S., Islam, A. R.M., Nassar, M.,  Jebreel, M ., and ALMahadin, H., (2021). Corporate Social Responsibility and Dividend Policy in Jordan: Advent of Firm Size as a Moderator, Journal of Legal, Ethical and Regulatory Issues, volume 24, Special issue 1.
  • Ramadan A., Nassar, M., Sharairi, M., Makhlouf, M., and Nimer, K., (2021). Sustainability reporting and assurance in Gulf Cooperation Council countries: what is missing?, Int. J. of Business Governance and Ethics.
    Special Issue: Environmental social and Governance ESG Disclosure Ethical Consideration And Implications, Special Isuues 1.
  • Nassar, M., Islam, A. R.M & Ibrahim, Yousef A. S., (2021). The Status of Accounting Education and Improvement Processes in UAE, Academy of Strategic Management Journal Volume 20, Special Issue 6.
  • Nassar, M., (2020). The Application of Corporate Governance Rules in the UAE. International Journal of Economics and Business Research, 19, 223-244.
  • Nassar, M., Nimer, K., & Islam A.R. (2020). The Suitability of the Small and Medium-Sized Enterprises in Dubai to the Requirements of International Financial Reporting Standards. International Journal of Economics and Business Research, 20, 41-58.
  • Nimer, K., Nassar, M., Ghazalaeh, NA., and Ramadan, A,. (2020). Family Business and Transaction Exposure. Journal of Open Innovation: Technology, Market, and Complexity, 6(4).
  • M Idris, M., Siam, Y., & Nassar. M. (2018). Board independence, earnings management and the moderating effect of family ownership in Jordan. Management & Marketing. Challenges for the Knowledge Society. 13, 985-994.
  • Nassar, M. (2017). Factors Influencing the Adoption and Implementation of Management Accounting Innovations (MAIs): Evidence from Jordanian Manufacturing Entities. International Journal of Economic Research, 14, 157-169.
  • Nassar, M. (2017), Academic Perspectives about the Application of IFRSs in Jordan. International Journal of Economic Research, 14, 171-182.
  • Nassar, M., Al-Khadash, H. & Mah'd, O. (2013). Accounting Education and Accountancy Profession in Jordan: The Current Status and the Processes of Improvement, Research Journal of Finance and Accounting, 4, 107-119.
  • Nassar, M. Al-Khadash, H. & Sangster, A. (2012). Factors that Catalyst, Facilitate and Motivate the Decision to Implement Activity Based Costing in Jordanian Industrial CompaniesJournal of Applied Accounting Research, 14, 18-36.
  • Nassar, M. Al-Khadash, H. & Sangster, A. (2011). The diffusion of ABC in Jordanian industrial companies" Qualitative Research in Accounting and Management Journal, 8, 180-200.

Teaching Courses

  •  Managerial Accounting
  • International Accounting
  • Accounting Theory



  • Member of the British Accounting Association (BAA) 2007- until now
  • Member of the European Institute for Advanced Studies in Management (EIASM), 2009- until now
  • Member of the Institute of Chartered Accountants of Scotland (ICAS) 2007- until now

0 Full-text Available

Academic Perspectives about the Application of IFRSs in Jordan

Published in: International Journal of Economic Research

Apr 20, 2017

The purpose of this study is to measure the importance of the international financial accounting standards (IFRSs) and the degree of suitability with the Jordanian environment. Furthermore measuring the degree of importance of teaching all standards academically in Jordanian universities, to achieve the goal a questionnaire was designed and distributed to 53 faculty members in public and private universities, 30 questionnaires were retrieved with a rate of response of 57%. The study found a number of results; of the most important were the presence of a significant difference in the degree of importance of teaching international accounting standards and international financial reporting standards in the Jordanian universities by the Jordanian academics point of view. The statistical analysis stated that the most important standards to the Jordanian environment were those regarding the presentation of financial statement, inventory, cash flow statement and property, plant and equipment. Moreover, the statistical analysis also shows that those least important standards to the Jordanian environment are those regarding the accounting for government grants, the reporting for the retirement benefits and cost of employee benefits. The study also found that those standards taught and covered thoroughly in lectures were a minority. Among those prominent standards; statement of cash flows standard, intangible assets, changes in accounting policies and events subsequent to the balance sheet date and finally the revenue standard.

0 Full-text Available

Factors Influencing the Adoption and Implementation of Management Accounting Innovations (MAIs): Evidence from Jordanian Manufacturing Entities

Published in: International Journal of Economic Research

Mar 10, 2017

This study examined the factors that could be impact the way of MAIs implementation within Jordanian entities. Semi-structured interviews were employed in the study in order to determine factors that facilitate, motivate, and create barriers to MAIs implementation. 6 in-depth Face-to-face interviews were conducted in total. Interviewees mentioned that, the significant effects of the following factors in implementation of MAIs namely: Top Management Support, Education of MAIs and Training. During the process of implementing MAIs, the manufacturing entities could be faced problems or difficulties related to change implementation in practice or resistance to change from the employees. The high costs of MAIs implementation, high cost of consultants, are indicated by six companies as the most common barriers encountered during the implementation of MAIs.