Dr Ashfaq Ahmad Khan

Senior Lecturer in Financial Accounting , Management Accounting; Financial Accounting - UNE Business School

Ashfaq Ahmad Khan

Phone: +61 2 6773 2711

Email: akhan27@une.edu.au

Biography

Dr Khan did his Bachelor and Master in Business Administration (major in Accounting and Finance) from the University of Peshawar, Pakistan with High Distinction, securing a Gold Medal in the Bachelor and a second position in order of merit in the Master. He achieved his PhD in Accounting at the University of Wollongong’s School of Accounting and Finance, Australia, in 2008. Prior to joining UNE in January 2010, Dr Khan served the University of Nizwa, Oman, as Assistant Professor in Accounting. During the period from March 2004 through to August 2008, he taught various Accounting and Finance units as a Part-Time Teaching Academic at the University of Wollongong and MIT Sydney.

Prior to embarking on a career in teaching and research, Dr Khan worked as a commercial banker in Pakistan from March 1995 through to February 2003 during which time he worked in both domestic and international banking operations. His research areas of interest include SMEs and microfinance, poverty and poverty alleviation strategies, tertiary teaching and learning, management accounting, auditing, institutional theory and organizational change dynamics.

Qualifications

DipBanking IBP, BBA UOP, MBA UOP, GCTE UNE, CPA AUS, PhD UOW

Awards

  • University Gold Medal in BBA, University of Peshawar, Pakistan
  • Second Position in Order of Merit in MBA, University of Peshawar, Pakistan

Teaching Areas

Teaching areas and award

Undergraduate Level

  • AFM112  Introduction to Management Accounting (2011-Current)
  • AFM219  Financial Management II (2011-Current)
  • AFM123 Accounting Information for Business Decision-Making (2024-Current)

Postgraduate Level

  • GSB701  Introductory Accounting (2010-2010)
  • AFM403  Management Accounting (2011-Current)

Primary Research Area/s

Organisational change dynamics; Institutional Theory; Poverty and and poverty alleviation strategies; Management Accounting; Auditing; Tertiary teaching and learning; SMEs and microfinance

Research Interests

Dr Khan's areas of research interest include small businesses and microfinance, poverty and poverty alleviation strategies, organisational change dynamics, accounting/management accounting, institutional theory, auditing, commercial, investment, and Islamic banking, and tertiary teaching and learning.

Research/teaching grants and consultancies

  • Kotey, B., Khan, A.A., and Marshall, R. ‘Succession Planning in Accounting Firms in the New England Region’. 2010. $6,775. Funding bodies: IPA/UNEBS (adapted from original)
  • Khan, A.A. ‘Bridging the Expectation Gap: Regional SMEs and Banks’. 2014. $5,690 (at its initial stage; ethics application approved).

Publications

Book Chapters

  • Stewart, C., Khan, A.A., and Hedberg, J. (2013). Curriculum design for developing capacity to deal with complex issues: Theoretical perspectives. B. Tynan (ed). Education 2011-2021: IGI Global.
  • Stewart, C., and Khan, A.A. (2012). 'The Changing Mind - A Transformative Journey Towards Immersive Learning'. In Nygaard, C., N. Courtney & E. Leigh (eds.) 'Transforming university teaching and learning through games, simulations and role play'. Faringdon, Oxfordshire: Libri Publishing.

Journal Articles

  • Khan, A.A. (2024). Islamic Banking’s Decades-Long Institutionalisation Struggle – The Case of Pakistan. Australasian Accounting Business and Finance Journal. 18(2), 45-69. doi:10.14453/aabfj.v18i2.04
  • Khan, A.A. (2024). ‘Self-Sustainability’ and ‘Performance’ in Microfinance – The Contextual Relevance of the Terms. Australasian Accounting, Business and Finance Journal, 18(1), 2023, 61-85. doi:10.14453/aabfj.v18i1.05
  • AlFarooque, O., Al-Obaid, R.O.H., and Khan, A.A. (2023). Does Intellectual Capital in Islamic Banks outperform Conventional Banks? Evidence from GCC Countries. Asian Review of Accounting, 1-27. DOI: 10.1108/ARA-12-2022-0298
  • Khan, A., Khan, A.A., Shah, T., Khattak, M.N., and Abukhait, R. (2023). Management’s internal governance policies on flexible work practices and the mediating lens of work life enrichment. Journal of Organizational Effectiveness: People and Performance. DOI 10.1108/JOEPP-02-2023-0059
  • Stewart, C., and Khan, A.A. (2021). A strategy for using digital mindsets and knowledge technologies to move past pandemic conditions, Accounting Research Journal.
  • Yuliansyah, Y. Khan, A.A. Triwacananingrum, W. (2021). The 'Interactive' Performance Measurement System and Team Performance - Towards Optimal Organizational Utility, International Journal of Productivity and Performance Management. 71(5), 1935-1952. https://doi.org/10.1108/IJPPM-03-2020-0111
  • Yuliansyah Y., Khan, A.A., and Fadhilah, A. (2019) "Strategic performance measurement system, firm capabilities and customer-focused strategy", https://doi.org/10.1108/PAR-09-2018-0068
  • Alghamdi, A. K., Donleavy, G., Al Farooque, O., Anderson, J., & Khan, A.A. (2019). Theories linking capital structure with financial performance. Australian Academy of Accounting and Finance Review, 4(4), 142–152. http://www.aaafr.com.au/index.php/AAAFR/article/view/83
  • Yuliansyah, Y., and Khan, A.A. (2017), A Revisit of the Participative Budgeting and Employees’ Self-efficacy Interrelationship – Empirical Evidence from Indonesia’s Public Sector, Vol. 22, No. 3, pp. 213-230, DOI: 10.1080/12294659.2017.1325584
  • Khan, A.A. (2016), ‘Effective Exit Planning in Regional Small Businesses – A Borrow from the ‘Specialised Clusters’ Approach’, Australasian Journal of Regional Studies, Vol. 22, No. 3, pp. 375-401
  • Khan, A.A. (2015, in print), ‘Compromising the Organization’s Identity: Pressured Organizational Submission to Externally Dictated Change’, Academy of Taiwan Business Management Review, Vol .11, No.2.
  • Yuliansyah, Y., and Khan, A.A. (2015), ‘Interactive use of performance measurement systems and the organization’s customers-focused strategy: the mediating role of organizational learning’, Problems and Perspectives in Management, Vol. 13, No. 2, pp. 219-229.
  • Yuliansyah, Y., and Khan, A.A. (2015), ‘Strategic Performance Measurement System: A Service Sector and Lower Level Employees Empirical Investigation’, Corporate Ownership & Control, Vol. 12, No. 3, pp. 304-316.
  • Khan, A.A. (2014), ‘Qualitative Research: A Case for a Multi-Angle View to Enhance Validity’, International Journal of Business and Management, Vol. 9, No. 9, pp. 29-40.
  • Shanikat, M., Khan, A.A. (2013). Culture-Specific Forensic Accounting Conceptual Framework: A Skills Set Theoretical Analysis. International Journal of Business and Management, Vol. 8, No. 15, pp. 112-123. (ERA ‘C’; ABDC ‘C’)
  • Khan, A. A., Ahmed, W. (2013). Matching Resources with Demand: A Flawed Strategy? Asia-Pacific Development Journal, Vol. 20, No. 1, pp. 63-89. (ERA ‘C’; ABDC ‘B’)
  • Khan, A. A., Ahmed, W. (2013). Leadership, Business Schools and Financial Crises: The Search for a Missing Link. Journal of Contemporary Issues in Business and Government, Vol. 19, No. 1, pp. 47-64. (ERA ‘C’; ABDC ‘C’)
  • Khan, A. A. (2011). Dictating Change, Shouting Success: Where is Accountability? Australasian Accounting Business and Finance Journal, Vol. 5, No. 4, pp. 85-100. (ERA ‘B’; ABDC ‘C’)
  • Khan, A.A. (2008). Tackling the Failure of Microfinance Efforts through Amalgamating Microfinance with Charity: Two Viable Alternatives. Australasian Accounting Business and Finance Journal, Vol. 2, No. 2, pp. 17-33. (ERA ‘B’; ABDC ‘C’)
  • Khan, A.A. (2008). Paradigm Shift in the Microfinance Sector and its Implications for Theory Development: Empirical Evidence from Pakistan. Australasian Accounting Business and Finance Journal, Vol. 2, No. 4, pp. 4-32. (ERA ‘B’; ABDC ‘C’)
  • Khan, A.A. (2008). Commercialization of Microfinance: Is the Sector Losing Its Identity by Evading Its Original ‘Social Service’ Responsibility. Social and Environmental Accountability Journal, Vol. 28, No. 2, pp. 78-90. (ABDC ‘B’)

Management Accounting Case Study

  • Varma, A., Chaudhary, A., Khan, A.A. Rathi, R., Mahawar, N. (2018), Whole Foods: Relative Valuation. Case 318-0324-1, The Case Centre, U.K.

Conference Papers

  • Khattak, M. N. & Khan, A.A. (2023). 4th International Conference on Human Resource Management. February 9-10. Recipient of ‘Best Article Award’.
  • Alghamdi, A. K., Donleavy, G., Al Farooque, O., & Khan, A. A. (2020). An empirical investigation on the interactive relationship between bank leverage and bank performance: The case of the Gulf Cooperation Council (GCC) countries [Paper presentation]. 33rd Conference in Economics and Business, Melbourne, Australia. https://www.monash.edu/business/phd-conference-2020/home
  • Khan, A.A., (2019), Islamic Banking Remains a ‘Niche’ Sector – Theory-Informed Propositions and a Research Agenda, APIRA, Auckland
  • Alghamdi, A. Donleavy, G., Alfarooque, O., Khan, A. A., & Anderson, J. (2018), Theories linking Capital Structure with Financial Performance, Melbourne International Business and Social Science Research Conference (MIBSRC), October 27-28, Melbourne, Australia.
  • Khan, A.A., Marshall, R. (2015), International Academic Conference on Social Sciences (IACSS), Hong Kong (Chaired the session as well)
  • Khan, A.A., Mihret, D.G. (2013), ‘Influencing the Organizational Priorities Through its Management Accounting Systems’, 7th Asia Pacific Interdisciplinary Research in Accounting Conference, July 26-28, Kobe, Japan.
  • Mihret, D.G., Khan, A.A. (2013), ‘The Role of Internal Auditing in Risk Management’, 7th Asia Pacific Interdisciplinary Research in Accounting Conference, July 26-28, Kobe, Japan.
  • Khan, A.A. (2012), ‘‘Validity’ Issues in Qualitative Research in Social Sciences: View from Two Angles, Have a Better Look’, 13th Malaysia-Indonesia Conference on Economics, Management and Accounting, October 18-20, 2012, Palembang, Indonesia.
  • Khan, A.A., and Ahmad, W. (2012), ‘Economic Instability and Financial Crises in a Capitalist Financial System: Empirical Evidence from the UK’, 13th Malaysia-Indonesia Conference on Economics, Management and Accounting, October 18-20, 2012, Palembang, Indonesia.
  • Khan, A.A., and Ahmad, W. (2012), ‘Business Schools and Sustainability: A Promise Unfulfilled’, Eighth International Conference on Environmental, Cultural, Economic and Social Sustainability, January 10-12, 2012, Vancouver.
  • Stewart, C., Khan, A.A., and Hedberg, J. (2011), ‘Curriculum Design for Developing Capacity to Deal with Complex Issues: Theoretical Perspectives’, DEHub and Open and Distance Learning Association of Australia (ODLAA): Summit 2011, Education 2011 to 2021 Summit – Global Challenges and Perspective of Blended and Distance Learning, 15-18 February 2011, Sydney.
  • Khan, A.A. (2010), ‘Adapt or Quit – A Passive Organizational Submission’, Malaysia Indonesia International Conference on Economics, Management and Accounting (MIICEMA), 25-26 November 2010, Universiti Kebangsaan Malaysia (UKM), Malaysia.
  • Khan, A.A. (2007), ‘The Microfinance Sector Responds to the Turbulent External Environment ─ A Case Study of the AKRSP in Pakistan’, Conference on Social and Environmental Accounting Research (CSEAR), 2-4 December 2007, University of Sydney, Sydney.

Working Paper

  • Khan, A.A. ‘A Bourdeusian and dialectical view of budgetary control systems: theoretical considerations and a research agenda’.
  • Khan, A.A. ‘The Role of Regional Small Business Owners’ Past Experience in Shaping their Exit Strategy – Evidence from Regional Australia’.
  • Khan, A.A. ‘The Microfinance Sector’s Pre- and Post-Paradigm Shift Eras - A Dialectical Analysis’.
  • Khan, A.A. ‘Bridging the Expectations Gap between Regional Banks and SMEs: The Case of Regional Australia
  • Yuliansyah, Y., and Khan, A.A. ‘Trust in Employees and Budgetary Participation and Self-Efficacy
  • Khan, A.A. ‘Islamic Banking’s Institutionalization Struggle – A New Research Agenda

Memberships

  • Member, CPA Australia

Consultancy Interests

  • Commercial banking – privatization, organisational change
  • Microfinance, charity and poverty eradication
  • SMEs and economic development

Industry Experience

  • The Bank of Khyber, Head Office, (audit and international banking and foreign trade operations), Peshawar, Pakistan (October 1999 - February 2003)
  • Bank Al-Habib Limited, (credits, foreign currency accounts, and foreign trade operations), Peshawar branch, Pakistan (March 1995 – October 1999)

Further Information

Other school/university/external roles

  • Accounting and Finance discipline Course Coordinator and Discipline Convenor (2020-2024)
  • Member Board of Directors, Ascent Group (A not-for-profit disability services organization) (May 2013 – June 2017).
  • Advanced Standing Officer, Accounting and Finance discipline, UNE (March 2013- July 2017).
  • Member UNE Business School’s Work Health and Safety WHS Committee (June 2013 – May 2014)
  • Elected member and Faculty Representative (Faculty of the Professions) on the University of  New England Social Justice Committee (a peak advisory body in the University that advises the VC on EEO and Social Justice-inclusion matters), (mid-2011 – June 2014)
  • CPA Campus Liaison Officer at UNE (early 2011 – Jan 2013).
  • Treasurer UNE campus mosque committee (Early 2011 – September 2012)
  • President UNE campus mosque committee (October 2012 – October 2013)
  • Member New England Business Educators Network (late 2010 – April 2012)

Editorial Board Roles

  • Associate Editor, Australasian Accounting Banking and Finance Journal
  • Associate Editor, Journal of Business and Policy Research

Reviewer roles

  • Contemporary Issues in Business and Management
  • Pacific Accounting Review
  • Journal of Applied Accounting Research
  • Intl Studies in Management and Org ISMO
  • Accounting Research Journal (ARJ)
  • Business Process Management Journal
  • Accounting Auditing and Accountability Journal (AAAJ)
  • Australasian Journal of Accounting, Business and Finance
  • World Bank Institute Journal
  • World Bank Institute Journal
  • Institute of Public Accountants
  • VOLUNTAS: International Journal of Voluntary and Non-profit Organizations
  • International Journal of Public Policy