Chair of Accounting & Associate Professor

 Ph.D. - Radboud University, Netherlands (2012)

FCMA - Institute of Cost & Management Accountants of Pakistan (2001)


Dr. Muhammad Kaleem Zahir-ul-Hassan is Associate Professor of Accounting at Zayed University in Abu Dhabi. He received his PhD from the Nijmegen School of Management, Radboud University, Netherlands. Prior to joining Zayed University, he worked at Massey University, New Zealand and Radboud University, Netherlands. His research interests lie in understanding the role of accounting in the governance of inter-organizational relationships and performance management systems. His scholarly work is available at:


Abu Dhabi - Khalifa City, MF2-2-013

Teaching Areas

Financial accounting, managerial accounting, strategic managerial accounting, contemporary topics in financial, accounting for not-for-profit and government organizations

Research and Professional Activities

Refereed Articles

  • Houqe, N, Zahir-ul-Hassan, M.K., Idrus, M.A. and van Zijl, T. (2020), “Bribery and corruption: assessing the fairness of the Malaysian Judicial system”. Crime, Law and Social Change, 1-20          
  • Zahir-ul-Hassan, M.K and Minnaar, R. A.,(2019) “Ed, is individualising accountability really bad?”, a book chapter in De Performatieve Professor, 242-250            
  • Malik, A.A., Zahir-ul-Hassan, M.K and AClhadhrami, A.Z.B., (2018) “Performance management of a government organization: Abu Dhabi’s experience” Accounting and Finance Research 7 (1), 246-261
  • Minnaar, R., Van Veen-Dirks, P., Vosselman, E. and Zahir-ul-Hassan, M.K. (2017) “A relational perspective on the contract-control-trust nexus in an interfirm relationship” Management Accounting Research, 34, 30-41
  • Zahir-ul-Hassan, M.K. and Smits, W. (2017) “Paradox of audit regulation: an exploration of the Dutch regulatory space”, Accountancy Business and the Public Interest 16, 24-45                                                    
  • Zahir-ul-Hassan, M.K. (2017) “Institutional logics and practice variation: governance change in FM in the Netherlands", International Journal of Organizational Innovation, 9(3)19-39                                
  • Zahir-ul-Hassan, M.K., Minnaar, R. and Vosselman, E. (2016) “Governance and control as mediating instruments in an inter-firm relationship: towards collaboration or transactions?” Accounting and Business Research, 46(4), 365-389                                                      
  • Zahir-ul-Hassan, M.K., Minnaar, R. and Vosselman, E. (2016) ‘Coercive and enabling controls in the governance of strategic alliances’ book chapter in Governance Issues in Strategic Alliances”, Editor T. K. Das, City University of New York
  • Zahir-ul-Hassan, M.K and Wit, M.D. (2015). ‘The influence of economic factors on auditor’s independence: evidence from the Dutch audit market’. European Journal of Economics, Finance and Administrative Sciences, 77, 109-125

Favorite Links