Professor Dr. Md. Saiful Alam is a prominent Bangladeshi accounting scholar whose work bridges rigorous academic research with real-world impact. As a Professor in the Department of Accounting & Information Systems at the University of Dhaka, he has become a key figure in areas such as management accounting in developing countries, NGO accountability, Islamic accounting, and sustainability reporting.
With a PhD in Management Accounting and Control from the University of Glasgow and a portfolio of publications in respected international journals, Dr. Alam brings a powerful combination of global training and deep local insight to the study of accounting, development and governance.
Academic Journey: From Dhaka to Glasgow and Back
Dr. Alam’s academic path reflects both exceptional achievement and a sustained commitment to advancing accounting practice in Bangladesh and other emerging economies.
- PhD in Management Accounting and Control, University of Glasgow, United Kingdom (2018), with a thesis titled “Management Accounting and Control in Microfinance Operation – Three Papers.”
- Masters in Accounting & Finance, University of Manchester, United Kingdom (2011), under a prestigious Commonwealth Scholarship.
- Masters in Accounting & Information Systems, University of Dhaka, Bangladesh (2007).
- Bachelor in Accounting & Information Systems, University of Dhaka, Bangladesh (2006).
His early academic excellence was recognized through multiple national awards, including the FBS Dean’s Award from the Faculty of Business Studies at the University of Dhaka, and several Sonali Bank Gold Medals for securing first position in both SSC and HSC examinations in the Business Studies group. These achievements highlight a long-standing record of top performance that has carried through to his research and professional life.
Professional Roles and Leadership Positions
Over nearly two decades, Dr. Alam has taken on a series of influential roles in academia and practice. These positions demonstrate his ability to link scholarship, governance and professional development.
- Professor, Department of Accounting & Information Systems, University of Dhaka (from January 2025).
- Previously Associate Professor, Assistant Professor and Lecturer in the same department, steadily progressing through the academic ranks since 2008.
- Graduate Teaching Assistant at the University of Glasgow during his PhD studies, contributing to teaching and academic support.
- Early professional experience as Audit Staff at Nurul, Faruk, Hasan & Co., a member firm of Deloitte International, giving him hands-on exposure to auditing and corporate practices.
Beyond his core academic appointment, Dr. Alam also serves in two strategically significant roles that extend his influence beyond the university classroom.
Additional Director, Institutional Quality Assurance Cell (IQAC)
As Additional Director of the Institutional Quality Assurance Cell (IQAC) at the University of Dhaka, Dr. Alam contributes to strengthening the quality of higher education. IQACs play a central role in:
- Developing and monitoring quality assurance frameworks.
- Encouraging outcome-based teaching and learning.
- Supporting departments in accreditation and continuous improvement.
Through this work, Dr. Alam supports a culture of accountability, transparency and excellence within the university itself, aligning his academic interests in control and accountability with institutional development.
Independent Director, First Security Islami Bank PLC
Dr. Alam also serves as an Independent Director of First Security Islami Bank PLC. In this governance role, he brings his expertise in Islamic accounting, governance and corporate reporting to the banking sector. Independent directors are crucial for:
- Strengthening corporate governance and oversight.
- Ensuring that stakeholder interests are fairly represented.
- Encouraging transparent and responsible disclosure practices.
His involvement in an Islamic bank directly connects his scholarly interests in Islamic accounting and Shariah-compliant operations with real-world financial decision-making.
Research Focus: Accounting for Development, Accountability and Sustainability
Dr. Md. Saiful Alam’s research is rooted in the belief that accounting is far more than numbers. It shapes how organizations behave, how resources are allocated and how responsibilities to society, the environment and marginalized communities are discharged.
His key research interests include:
- Management accounting and control in developing and less developed countries.
- Accounting, accountability and control of NGOs.
- Islamic accounting and Shariah-compliant organizational practices.
- Accounting and development, including microfinance.
- Accounting presence and absence in everyday and non-corporate contexts.
- Accounting for development and sustainability.
- Integrated reporting and climate-related disclosures.
This portfolio places him at the intersection of accounting, development policy, social justice and environmental stewardship, with a strong emphasis on the unique dynamics of emerging economies like Bangladesh.
Microfinance and Management Control
Dr. Alam’s PhD research at the University of Glasgow focused on management accounting and control in microfinance operations. By examining microfinance practices in Bangladesh, he explored how control mechanisms, performance measures and reporting practices influence both the management of microfinance institutions and the lives of borrowers.
His work in this area offers:
- Deeper understanding of how accounting tools shape poverty alleviation initiatives.
- Insights into the social and ethical dimensions of microfinance control systems.
- Critical perspectives on how management accounting can empower or constrain vulnerable communities.
NGO Accountability and Rights-Based Perspectives
Another key strand of Dr. Alam’s research examines accounting, accountability and control in NGOs. He is especially interested in holistic, rights-based approaches to NGO accountability, moving beyond narrow compliance to consider broader responsibilities toward communities, donors and society.
Through empirical research on NGOs in Bangladesh, he highlights:
- How NGOs use annual reports, disclosures and control systems to build legitimacy.
- Ways accountability frameworks can better reflect the rights and voices of beneficiaries.
- The role of professional accountants in shaping more robust accountability practices.
Islamic Accounting and Shariah-Compliant Operations
As a leading Bangladeshi scholar in Islamic accounting, Dr. Alam explores how organizations operating under Shariah principles design their accounting, control and governance systems. His work engages with issues such as:
- How Shariah-compliant firms adapt management accounting tools to align with Islamic values.
- The interplay between religious principles, commercial objectives and accountability.
- Conceptual frameworks for supply chain management accounting in Islamic operations.
His contribution to an edited volume on Islamic operations management presents a conceptual framework for supply chain management accounting in Shariah-compliant firms, helping both researchers and practitioners rethink how Islamic values are embedded in financial and operational decisions.
Accounting for Sustainability, Climate and Development
Dr. Alam’s work increasingly addresses the urgent global agenda around sustainability, climate-related governance and development. His research includes:
- Studies of corporate climate change-related governance and disclosures in emerging economies.
- Analyses of how companies use rhetorical strategies in climate disclosures, especially in the banking sector.
- Projects on the localization of the Sustainable Development Goals (SDGs) in sustainability accounting, funded by the Institute of Cost and Management Accountants of Bangladesh (ICMAB).
By focusing on the context of Bangladesh, his work helps explain how global frameworks like SDGs, integrated reporting and climate disclosure guidelines are interpreted and implemented in emerging markets. This offers valuable lessons for regulators, organizations and sustainability professionals across the Global South.
Major Research Projects and Collaborative Work
Dr. Alam has led or participated in several funded research projects that connect academic inquiry with pressing societal issues. Notable examples include:
- Sustainability accounting and SDG localization (ICMAB, 2024–2025) – exploring how sustainability metrics and reporting can be aligned with national SDG priorities.
- NGO accountability in Bangladesh (Centenary Research Fund, 2022–2023) – investigating how NGOs construct accountability practices and how these can be strengthened.
- Role of professional accountants in NGO accountability frameworks (Bureau of Business Research, University of Dhaka, 2019) – examining how accounting professionals contribute to transparency and governance in the NGO sector.
These projects showcase his commitment to research that is not only theoretically informed but also directly relevant to policy-making, professional practice and civil society.
Publications in Leading Journals and Edited Volumes
Dr. Alam has authored and co-authored numerous peer-reviewed journal articles, book chapters and conference papers. His work appears in respected international outlets, including:
- Journal of Accounting & Organizational Change.
- Journal of Accounting in Emerging Economies.
- International Journal of Emerging Markets.
- Asian Journal of Economics and Banking.
- PSU Research Review.
- Other regional and professional journals such as The Cost & Management, Dhaka University Journal of Business Studies, and The Bangladesh Accountant.
Some standout contributions include:
- “Accountability and legitimacy in the annual reports of Bangladeshi NGOs” in the Journal of Accounting in Emerging Economies, offering evidence on how NGOs use disclosure to maintain legitimacy.
- “Rhetorical strategies in the climate change disclosures of Bangladeshi banking companies” in the International Journal of Emerging Markets, analyzing how banks communicate their climate-related responsibilities.
- “An institutional explanation of management accounting change in an emerging economy: evidence from Bangladesh” in the Journal of Accounting & Organizational Change, providing insights into how institutional pressures shape accounting change.
- “Another development challenge: gaining emancipation from a functional hegemony in accounting and management control research” in the Journal of Accounting in Emerging Economies, encouraging critical reflection on mainstream research paradigms.
- “30 years of research in Islamic accounting: a literature review” in PSU Research Review, synthesizing three decades of scholarship and setting an agenda for future research.
In addition, he has contributed book chapters on topics such as:
- Supply chain management accounting in Shariah-compliant firms.
- Corporate climate change-related governance and disclosures in emerging economies.
- Ethnographic approaches to researching management accounting in countries like Bangladesh and Sri Lanka.
These publications strengthen the global visibility of Bangladeshi scholarship and provide nuanced, context-rich perspectives that are often missing from mainstream accounting research.
Supervising the Next Generation of Accounting Researchers
As a senior academic, Dr. Alam plays an active role in PhD supervision, particularly in the fields of sustainability accounting and corporate reporting. Examples of doctoral topics he supervises include:
- Corporate reporting and the Sustainable Development Goals (SDGs) in an emerging economy context, focusing on sustainability accounting.
- Impression management techniques in integrated reporting of companies in Bangladesh.
Through such supervision, he helps emerging scholars:
- Engage critically with global frameworks like integrated reporting and SDGs.
- Conduct empirical research grounded in local realities.
- Build skills in qualitative and critical research methodologies, including ethnography.
This mentoring role amplifies his impact by seeding future generations of researchers who will continue to advance accounting thought and practice in Bangladesh and beyond.
Professional Recognition and Memberships
Dr. Alam’s professional standing is underscored by his membership in leading accounting bodies and the competitive scholarships he has received over his career.
Fellow of ICMAB
He is a Fellow of the Institute of Cost and Management Accountants of Bangladesh (ICMAB), a lifetime professional membership that reflects his contribution to, and recognition by, the national cost and management accounting community. Fellowship in such bodies is generally reserved for professionals with significant experience, achievement and commitment to the discipline.
Scholarships and Awards
Dr. Alam has been the recipient of several prestigious awards and scholarships, including:
- Adam Smith Business School PhD Studentship, University of Glasgow (2014–2017) – a competitive three-year PhD scholarship.
- Commonwealth Scholarship (2010–2011) – a one-year scholarship for his Masters at the University of Manchester.
- FBS Dean’s Award– for outstanding academic performance in both Bachelor and Masters programs.
- Multiple Sonali Bank MD and Chairman Gold Medals– for securing first position in SSC and HSC examinations in the Business Studies group.
These distinctions highlight his long-term pattern of excellence and the trust placed in him by national and international institutions.
Bridging Research, Practice and Policy: Why His Work Matters
What makes Dr. Md. Saiful Alam’s profile particularly compelling is how seamlessly he connects academic research, professional practice and public interest. His work matters for several reasons.
1. Giving Voice to Emerging Economies
Much of mainstream accounting research has historically been centered in developed countries. Dr. Alam’s work foregrounds the realities of Bangladesh and other emerging economies, offering:
- Context-specific insights into management control, NGO accountability and microfinance.
- Critical reflections on how global standards and frameworks are adapted locally.
- Evidence that can inform policy-making in similar socio-economic settings.
2. Expanding the Boundaries of Accounting
By studying accounting presence and absence in everyday and non-corporate contexts, Dr. Alam helps broaden what counts as a legitimate site of accounting research. This includes:
- Village-level microfinance operations.
- Grassroots NGO programs.
- Rights-based accountability initiatives.
This approach challenges the dominance of purely corporate, financial perspectives and demonstrates how accounting shapes social relations, power and development outcomes.
3. Integrating Islamic Principles and Modern Management
In a world where Islamic finance is growing rapidly, Dr. Alam’s work on Islamic accounting and Shariah-compliant operations offers valuable guidance. He contributes to:
- Developing conceptual frameworks that align accounting practices with Islamic values.
- Clarifying how governance and control mechanisms operate in Islamic organizations.
- Informing both academics and practitioners in the Islamic finance industry.
4. Supporting Sustainability and Climate Governance
His research on climate-related disclosures, SDG-oriented corporate reporting and sustainability accounting positions him within a rapidly expanding field that responds directly to global environmental and social challenges. For regulators, companies and investors in emerging markets, such work helps:
- Understand current reporting practices and their limitations.
- Identify best practices in climate and sustainability disclosure.
- Design more effective, context-sensitive reporting frameworks.
Benefits for Students, Practitioners and Institutions
Because of the breadth and depth of his work, a wide range of stakeholders can benefit from engaging with Dr. Alam’s research and professional activities.
Benefits for Students
- Exposure to cutting-edge topics such as sustainability accounting, integrated reporting and Islamic accounting.
- Opportunities to learn from research grounded in real Bangladeshi and regional cases, not just textbook examples.
- Possibilities for supervision and mentorship in PhD and research projects that tackle high-impact, socially relevant issues.
Benefits for Accounting and Finance Practitioners
- Insights into designing management control systems suited to NGOs, microfinance institutions and Islamic banks.
- Guidance on improving accountability and transparency in annual reports and sustainability disclosures.
- Critical but constructive perspectives on how accounting can better serve development and social justice goals.
Benefits for Policy-Makers and Regulators
- Evidence on how current reporting and accountability frameworks are working in practice in Bangladesh.
- Recommendations implied by his findings on climate disclosures, NGO reporting and management accounting change.
- Scholarly support for designing more inclusive and development-oriented accounting regulations.
Conclusion: A Transformative Scholar for a Changing World
Professor mohammad saiful alam stands out as a scholar who brings together academic rigor, contextual sensitivity and a strong sense of social responsibility. From microfinance in Bangladeshi villages to climate disclosures in banking, from Islamic accounting frameworks to NGO accountability, his work consistently asks how accounting can contribute to more equitable, transparent and sustainable forms of development.
As a Professor at the University of Dhaka, Additional Director of IQAC, Independent Director of First Security Islami Bank PLC and a Fellow of ICMAB, he occupies a unique position at the intersection of academia, policy and practice. His contributions are helping to shape not only the future of accounting scholarship in Bangladesh, but also the broader conversation on how accounting can better serve societies in transition.
For students, researchers, practitioners and policy-makers interested in management accounting in developing countries, NGO accountability, Islamic accounting and sustainability reporting, the work of Dr. Md. Saiful Alam offers a robust, insightful and inspiring guide.
