Mahmoud Nassar, Ph.D

Associate Professor

Abu Dhabi Campus

+971 2 6133235

mahmoud.nassar@aau.ac.ae

Education

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

  1. Nassar, M (2017), " Factors Influencing the Adoption and Implementation of Management Accounting Innovations (MAIs): Evidence from Jordanian Manufacturing Entities". International Journal of Economic Research. Vol. 14 No 10.
  2.  Nassar, M (2017), "Academic Perspectives about the Application of IFRSs in Jordan". International Journal of Economic Research. Vol. 14 No 10.
  3. Nassar, M., Al-Khadash, H. and 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, Vol. 4, No. 11, PP. 107-119.
  4. Nassar, M. El-Sheikh, E. Al-Khadash, H. and Mah’d, O (2012) “Financing and Management of Higher Education: Evidence from Jordan” International Business Research, Vol. 5, No. 5.
  5. Nassar, M. Al-Khadash, H. and Sangster, A (2012) “Factors that Catalyst, Facilitate and Motivate the Decision to Implement Activity Based Costing in Jordanian Industrial CompaniesJournal of Applied Accounting Research, Vo. 14. (Rank C based on ABDC Rank and 2 based on ABS Rank)
  6. Nassar, M, Nimer K, Idris, M and Al-Okdeh, S (2011) “The effect of The Implementation of the IAS 39 on the Jordanian investors” International Business Research, Vol,4, No,3. http://ccsenet.org/journal/index.php/ibr/article/view/12389 
  1. Nassar, M, Mansur O, Nimer K and Al-Okdeh, S (2011) “The impact of managers’ related variables and department features on budget characteristics; the case of private Jordanian universities” International Business Research, Vol, 4, No,4. http://ccsenet.org/journal/index.php/ibr/article/view/12379
  2. Nassar, M. Al-Khadash, H. Sangster, A. (2011) “The diffusion of ABC in Jordanian industrial companies" Qualitative Research in Accounting and Management Journal, Vol. 8 No. 2.http://www.emeraldinsight.com/journals.htm?articleid=1931121 (Rank B based on ABDC Rank and 1 based on ABS Rank)
  1.  Nassar, M. Al-Khadash, H. (2011) “Rotation of Auditors in Jordan: The perspectives of Small and Large Audit Firms". International Research Journal of Applied Finance      http://irjaf.com/uploads/irjaf_vol_2_issue_5.pdf
  1. Nassar, M. Al-Khadash, H. (2011) “The Implementation of Management Accounting Innovations within the Jordanian Industrial Sector: The role of Supply-Side Factors". European Journal of Economics, Finance and Administrative Sciences. Vol 4, No, 4.

      http://www.eurojournals.com/EJEFAS_35_07.pdf

  1. Nassar, M. Al-Khadash, H. (2011) “The Implementation of Activity Based Costing and the Financial Performance of the Jordanian Industrial Shareholding Companies" The Afro-Asian Journal of Finance and Accounting, Vol 2, No, 2

http://www.inderscience.com/search/index.php?action=record&rec_id=37282

  1. Nassar, M. Morris, D. Thomas, A. and Sangster, A. (2009) “An Empirical study of Activity-based costing systems (ABC) within the Jordanian Industrial Sector: Critical success factors and barriers to ABC implementation” Research in Accounting in Emerging Economies, Vol. 9

http://www.emeraldinsight.com/books.htm?chapterid=1827040

Conferences

  1. Nassar, M. Al-Khadash, H. Mah’d, O and Ramadan, A (2013) “Accounting Education and the Accounting Profession in Jordan: The Current Status and the Processes of Improvement". The 36rd Annual Congress of European Accounting Association, PARIS, FRANCEMay 6-8.
  2. Nassar, M. Al-Khadash, H. Sangster, A and Ramadan, A (2012) “The diffusion of ABC in Jordanian industrial companies ". The 35rd Annual Congress of European Accounting Association, Ljubljana, SloveniaMay 9-12.   
  3. Nassar, M. Ramadan, A. Atmeh, M. and Mad'd, O (2012) “The relationship between determinants of capital structure and firm’s financial performance: An application on the UK capital market". The International Conference for Economic, Business, and Financial Challenges in MENA & GCC Countries, Amman, JordanMay 16-18.
  4. Nassar, M. Ramadan, A. Atmeh, M. and Alomary, M (2012) “Factors that Catalyst, Facilitate and Motivate the Decision to Implement Activity Based Costing in Jordanian Industrial Companies". The International Conference for Economic, Business, and Financial Challenges in MENA & GCC Countries, Amman, JordanMay 16-18.
  5. Nassar, M. Al-Khadash, H. and Sangster, A (2011) “The Implementation of Management Accounting Innovations within the Jordanian Industrial Sector: The role of Supply-Side Factors". The 34rd Annual Congress of European Accounting Association, Roma, ItalyApril 20-22.
  6. Nassar, M. and Thomas, A. (2010) “Activity Based Costing Diffusion across the Jordanian Industrial Shareholding Companies” The second biennial international conference of the Global Accounting and Organizational Change Research (GAOCR), Boston, USA - July 21-24.
  7. Nassar, M. and Mahmoud, O. (2010) “Activity Based Costing Diffusion across the Jordanian Industrial Sector”. The 33rd Annual Congress of European Accounting Association, Istanbul, Turkey - May 19-21.
  8. Nassar, M. Morris, D. Thomas, A and Sangster, A. (2009) “An empirical study of ABC implementation within the Jordanian Industrial Shareholding Companies6thAnnual Accounting Conference (MODAV), Istanbul, Turkey - December 3-5
  9. Nassar, M. Morris, D. Thomas, and Sangster, A. (2009) “The Reasons for Implementation of Management Accounting Innovation: An empirical study of ABC implementation within the Jordanian industrial Shareholding companies” 9th Manufacturing Accounting Research Conference, Muenster, Germany - June 21-21  
  10. Nassar, M and Sangster, A. (2009) “The implementation of Activity-based costing systems (ABC) within the Jordanian Industrial Sector” British Accounting Association (BAA) Annual Conference (University of Dundee),Dundee, Scotland - April 21-23

Professional Experience

General Accounting at the financial department- Arab International Co. for Education and Investment- (Applied Science University) Full-Time 2001-2006

Memberships

  • 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

Journal Paper 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.


Journal Paper 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.