Dr. Md. Saiful Alam (also known as mohammad saiful alam) is a Professor in the Department of Accounting & Information Systems at the University of Dhaka, Bangladesh. With a distinctive focus on management accounting and control in developing countries, microfinance, NGO accountability, Islamic accounting, and sustainability reporting, he sits at the crossroads of accounting, development and social impact.
From early academic excellence in Bangladesh to advanced research training in the United Kingdom, Dr. Alam has built a career that connects rigorous scholarship with pressing real-world challenges such as poverty alleviation, responsible finance, and climate-related disclosures. His work speaks directly to regulators, NGOs, financial institutions, academics, and students who want accounting to work for inclusive and sustainable development.
From Top Student to Professor: A Career Built on Consistent Excellence
Dr. Alam’s academic journey is marked by outstanding performance at every stage. He completed both his Bachelor and Masters in Accounting & Information Systems at the University of Dhaka in 2006 and 2007 respectively, earning the FBS Dean’s Award for excellent results in both programmes. His early education was similarly distinguished, with multiple Sonali Bank Chairman and Managing Director Gold Medals for securing first position in SSC (1998) and HSC (2000) in the Business Studies Group.
These early achievements laid the groundwork for a rapidly rising academic career at the University of Dhaka:
- Lecturer, Department of Accounting & Information Systems – 2008 to 2012
- Assistant Professor– 2012 to January 2020
- Associate Professor– January 2020 to January 2025
- Professor– from January 2025 onward
Alongside his faculty role, he briefly worked as Audit Staff at Nurul, Faruk, Hasan & Co. (a member firm of Deloitte International) in 2008, giving him early exposure to professional practice and assurance services. This mix of academic and practical experience enriches his teaching and applied research.
International Training in Accounting and Management Control
Dr. Alam’s profile is firmly international. He completed his Masters in Accounting & Finance at the University of Manchester in 2011 under a prestigious Commonwealth Scholarship, a competitive award that recognizes academic potential and leadership promise.
He then went on to pursue a PhD in Management Accounting and Control at the University of Glasgow, completed in 2018. Supported by the Adam Smith Business School PhD Studentship, his doctoral thesis, titled “Management Accounting and Control in Microfinance Operation – Three Papers”, examined how accounting and control systems operate within microfinance institutions.
During his PhD, he also served as a Graduate Teaching Assistant at the University of Glasgow (2016–2018), gaining valuable experience in international classroom settings and exposure to global debates in management accounting and critical accounting research.
Core Research Themes: Where Accounting Meets Development and Accountability
Dr. Md. Saiful Alam’s research stands out for its strong grounding in developing-country realities and its commitment to accountability, inclusion, and sustainability. His work covers several interrelated themes:
Management Accounting and Control in Microfinance and Development Programmes
Microfinance is often promoted as a tool for poverty alleviation, but how it is managed, controlled, and accounted for determines whether it truly supports the poor. Dr. Alam’s doctoral and subsequent research explore:
- How management accounting tools and performance measures shape decision-making in microfinance institutions.
- The role of social controls and informal mechanisms in microfinance operations.
- How accounting and control can influence borrowers’ lives, behaviours and obligations.
Through ethnographic and case-based work, including field studies in Bangladeshi villages, he brings out the lived realities behind numbers. This perspective helps policymakers, microfinance practitioners and donors assess whether control systems empower clients or reinforce burdens.
Accounting, Accountability and Control of NGOs
Non-governmental organizations are central players in development, yet their accountability systems are often fragmented or donor-driven. Dr. Alam’s research on NGO accounting and accountability addresses questions such as:
- How do NGOs in Bangladesh use annual reports and narratives to construct accountability and legitimacy?
- What roles do professional accountants play in shaping NGO accountability frameworks?
- How can a holistic, rights-based approach to NGO accountability go beyond financial reporting to reflect the perspectives of communities and beneficiaries?
His funded projects, including “NGO Accountability in Bangladesh” (Centenary Research Fund) and “Role of Professional Accountants in the Accountability Framework of NGOs” (Bureau of Business Research, University of Dhaka), generate insights that can help NGOs strengthen their governance, enhance stakeholder trust, and improve development outcomes.
Islamic Accounting and Shariah-Compliant Organisations
As Islamic finance continues to grow globally, the need for accounting systems that reflect Shariah principles has never been more urgent. Dr. Alam’s work in Islamic accounting and operations examines:
- How accounting and control systems can be designed to support Shariah-compliant supply chains.
- Conceptual frameworks for Islamic management accounting in firms operating under Islamic principles.
- The distinctive accountability demands that arise in faith-based and Shariah-governed organisations.
He has contributed book chapters such as “Supply Chain Management Accounting in Shari'ah-Compliant Firms: A Conceptual Framework” in a volume on Islamic operations management, offering structured guidance for researchers and practitioners interested in integrating Islamic values into management control systems.
In addition, his article “30 years of research in Islamic accounting: a literature review” in PSU Research Review maps the evolution of the field, helping scholars and doctoral students identify gaps, trends, and future research opportunities.
Sustainability, SDG Reporting and Climate-Related Disclosures
Dr. Alam is actively engaged in the fast-growing area of sustainability accounting, particularly in emerging economies. His work spans:
- Corporate reporting and the Sustainable Development Goals (SDGs), including supervision of PhD projects that analyse how companies align reporting with SDG targets.
- Climate change-related governance and disclosures, including a book chapter titled “Corporate Climate Change-related Governance and Disclosures: Evidence from an Emerging Economy”.
- Studies on rhetorical strategies in climate change disclosures of Bangladeshi banking companies, published in leading emerging-market journals.
He also leads a collaborative project on localisation of SDGs, funded by the Institute of Cost and Management Accountants of Bangladesh (ICMAB) with collaboration from the University of Birmingham. This work explores how sustainability and SDG indicators can be meaningfully embedded in local contexts, enabling governments, professional bodies and companies to move from high-level commitments to measurable action.
Accounting in Emerging Economies: Institutions, Gender and Digitalisation
Beyond his core themes, Dr. Alam contributes to a broad agenda of accounting in emerging economies, with publications in journals such as the Journal of Accounting & Organizational Change and the Journal of Accounting in Emerging Economies. His work in this area includes:
- Institutional explanations of management accounting change in emerging economies, highlighting how local norms, regulations and power structures shape practice.
- Explorations of gender-related discourses in corporate annual reports, revealing how narratives around gender equality and inclusion are constructed.
- Studies on corporate social responsibility (CSR) practices and how professionals in the corporate sector view CSR in Bangladesh.
- Conceptual work on forensic accounting and fraud investigation, as well as forensic accounting education, helping curriculum developers and regulators respond to fraud risks.
- Articles on management accounting in the era of digitalization, offering insights into how digital tools are reshaping cost management, performance measurement and decision support.
Together, these contributions enrich the global conversation on how accounting works in emerging and developing economies, moving beyond standard corporate settings to look at NGOs, microfinance, and public-interest organisations.
Publications in Leading Journals and Influential Books
Dr. Md. Saiful Alam has published widely in respected peer-reviewed outlets, including:
- Journal of Accounting & Organizational Change
- Journal of Accounting in Emerging Economies
- PSU Research Review
- Asian Journal of Economics and Banking
- Various regional and professional journals such as The Cost & Management, Dhaka University Journal of Business Studies, The Bangladesh Accountant, and more.
His work also appears in edited books from leading academic publishers. Selected contributions include:
- A conceptual framework for Islamic supply chain management accounting in an edited volume on Islamic operations management.
- A chapter on climate change-related governance and disclosures in a book on environmental finance and green banking.
- A co-authored chapter on the ethnographic significance in researching management accounting in the Routledge Companion: Accounting in Emerging Economies.
- Co-authorship of the book “Department of Accounting & Information Systems: Traditions, Trends, and Prospects”, documenting the evolution and future directions of the discipline at the University of Dhaka.
These publications are not only academically rigorous but also practically relevant, often drawing on detailed fieldwork and real-world cases from Bangladesh and other developing-country contexts.
Supervising the Next Generation: PhD and Research Mentorship
As a Professor, Dr. Alam is deeply committed to research supervision and capacity building. He supervises PhD students working on cutting-edge topics such as:
- Corporate reporting and the Sustainable Development Goals in an emerging-economy context.
- Impression management techniques in integrated reporting of companies in Bangladesh, where he serves as co-supervisor.
Through these supervisory roles, he helps doctoral candidates develop strong theoretical foundations, robust research designs and impactful contributions that can speak to regulators, standard-setters and corporate boards.
For aspiring researchers, working with Dr. Alam offers distinct benefits:
- Guidance grounded in both critical and applied accounting traditions.
- Access to rich field-based research opportunities in NGOs, microfinance institutions and corporations.
- Exposure to international networks through his prior collaborations and conference presentations.
Leadership Roles: Quality Assurance and Islamic Banking Governance
Beyond research and teaching, Dr. Md. Saiful Alam plays significant leadership roles in academia and the financial sector.
Additional Director, Institutional Quality Assurance Cell (IQAC), University of Dhaka
At the University of Dhaka, he serves as an Additional Director of the Institutional Quality Assurance Cell (IQAC). In this role, he contributes to:
- Designing and implementing quality assurance frameworks for academic programmes.
- Supporting accreditation, curriculum review, and continuous improvement initiatives.
- Promoting a culture of evidence-based academic management and accountability.
This engagement ensures that his expertise in management control and accountability is applied not just to external organisations, but also to strengthening internal systems at one of the region’s leading universities.
Independent Director, First Security Islami Bank PLC
Dr. Alam is also an Independent Director of First Security Islami Bank PLC. This directorship allows him to bring his knowledge of Islamic accounting, governance and sustainability to a leading Shariah-based banking institution.
As an independent board member, he adds value by:
- Contributing to strong governance and risk management practices.
- Supporting discussions on ethical finance, Shariah-compliant operations, and responsible banking.
- Providing independent oversight that balances stakeholder interests and long-term sustainability.
This combination of academic insight and board-level experience positions him as a bridge between scholarship and practice in Islamic finance and corporate governance.
Professional Affiliations: Fellow of ICMAB
Dr. Md. Saiful Alam is a Fellow of the Institute of Cost and Management Accountants of Bangladesh (ICMAB), a recognition of his professional standing and contribution to the accounting community. As a Fellow, he:
- Engages with the professional body on issues of cost and management accounting development.
- Supports initiatives related to sustainability accounting and SDG localisation, including funded research.
- Helps connect the academic curriculum with industry and professional expectations.
For students and practitioners, this affiliation underlines his ability to navigate both academic and professional standards, ensuring that his teaching and research remain aligned with evolving practice.
Selected Research Projects and Their Practical Benefits
Across his projects, Dr. Alam consistently seeks outcomes that are useful for organisations and society. Some key initiatives include:
| Project Theme | Funding Source | Key Benefits |
|---|---|---|
| NGO Accountability in Bangladesh | Centenary Research Fund | Offers evidence-based recommendations for strengthening NGO reporting, transparency and stakeholder engagement. |
| Role of Professional Accountants in NGO Accountability | Bureau of Business Research, University of Dhaka | Clarifies how accountants can support rights-based accountability and good governance in the non-profit sector. |
| Localisation of SDG Indicators and Sustainability Accounting | ICMAB (with University of Birmingham collaboration) | Helps translate global SDG goals into measurable local metrics that organisations can integrate into their reports and strategies. |
Through such projects, Dr. Alam’s research moves beyond academic debate to inform standards, professional guidelines and organisational practices.
Why Dr. Md. Saiful Alam’s Work Matters
At a time when organisations are under intense pressure to be transparent, socially responsible and sustainable, Dr. Md. Saiful Alam’s work offers concrete value. His research and leadership contribute to:
- More meaningful accountability in NGOs, banks and corporations, going beyond box-ticking compliance.
- Better-designed management accounting systems that serve both financial performance and social objectives, especially in microfinance and development programmes.
- Stronger integration of Islamic principles into accounting and control for Shariah-compliant institutions.
- Higher-quality sustainability and climate-related reporting, aligned with SDGs and responsive to stakeholder concerns.
- Capacity building among students, early-career researchers and professionals through teaching, supervision and professional engagement.
For policymakers, regulators and professional bodies, his findings help design frameworks that are both globally informed and locally grounded. For organisations, they offer practical guidance on building robust systems that support long-term value creation. For students, his career demonstrates how accounting can be a powerful tool for social and environmental change, not just for financial measurement.
Looking Ahead: An Evolving Agenda for Inclusive and Sustainable Accounting
As a newly appointed Professor from January 2025, Dr. Md. Saiful Alam is well positioned to expand his influence across research, teaching, and policy. With deep experience in microfinance, NGO accountability, Islamic accounting and sustainability reporting, his future work is likely to continue pushing boundaries in how accounting is understood and practiced in developing countries.
Whether you are a prospective PhD student, a development practitioner, a banking professional or a fellow academic, engaging with Dr. Alam’s work offers a valuable lens on how accounting can help build more accountable, inclusive and sustainable institutions in Bangladesh and beyond.
Through his scholarship, leadership roles and mentorship, Dr. Md. Saiful Alam embodies a dynamic, development-oriented vision of accounting—one that keeps financial discipline and human well-being in the same frame.
