Muhammad Muttaqin
Muhammad.Muttaqin@glasgow.ac.uk
https://orcid.org/0000-0003-2623-2224
Research title: Evolution of governance in Indonesian SOEs: a governmentality perspective
Research summary
His research is characterised within the social, critical, organisational, and historical perspectives on accounting in understanding governance through qualitative inquiries.
Publications
2025
Muttaqin, Muhammad 
ORCID: https://orcid.org/0000-0003-2623-2224
(2025)
Digital transformation – the panacea for Indonesian railway.
Journal of Public Budgeting, Accounting and Financial Management,
(doi: 10.1108/JPBAFM-12-2024-0268)
(Early Online Publication)
Muttaqin, Muhammad ORCID: https://orcid.org/0000-0003-2623-2224 and Birton, M.N.A.
(2025)
Intersubjectivity on organizational goal congruence and performance measurement process: evidence from an Indonesian firm.
Journal of Accounting in Emerging Economies, 15(1),
pp. 29-52.
(doi: 10.1108/JAEE-09-2022-0279)
2023
Nur Abdullah Birton, Muhammad, Maryati, Maryati and Muttaqin, Muhammad ORCID: https://orcid.org/0000-0003-2623-2224
(2023)
Do conferences drive quality improvement in accounting research?
Journal of Accounting and Investment, 24(3),
pp. 737-756.
(doi: 10.18196/jai.v24i3.19045)
Irfan Tarmizi, Muhammad, Nur Abdullah Birton, Muhammad and Muttaqin, Muhammad ORCID: https://orcid.org/0000-0003-2623-2224
(2023)
Credulous on accountability at LaaRiba community: a tasawuf critical reflection.
Journal of Accounting and Investment, 24(3),
pp. 805-827.
(doi: 10.18196/jai.v24i3.19284)
Articles
Muttaqin, Muhammad ORCID: https://orcid.org/0000-0003-2623-2224
(2025)
Digital transformation – the panacea for Indonesian railway.
Journal of Public Budgeting, Accounting and Financial Management,
(doi: 10.1108/JPBAFM-12-2024-0268)
(Early Online Publication)
Muttaqin, Muhammad ORCID: https://orcid.org/0000-0003-2623-2224 and Birton, M.N.A.
(2025)
Intersubjectivity on organizational goal congruence and performance measurement process: evidence from an Indonesian firm.
Journal of Accounting in Emerging Economies, 15(1),
pp. 29-52.
(doi: 10.1108/JAEE-09-2022-0279)
Nur Abdullah Birton, Muhammad, Maryati, Maryati and Muttaqin, Muhammad ORCID: https://orcid.org/0000-0003-2623-2224
(2023)
Do conferences drive quality improvement in accounting research?
Journal of Accounting and Investment, 24(3),
pp. 737-756.
(doi: 10.18196/jai.v24i3.19045)
Irfan Tarmizi, Muhammad, Nur Abdullah Birton, Muhammad and Muttaqin, Muhammad ORCID: https://orcid.org/0000-0003-2623-2224
(2023)
Credulous on accountability at LaaRiba community: a tasawuf critical reflection.
Journal of Accounting and Investment, 24(3),
pp. 805-827.
(doi: 10.18196/jai.v24i3.19284)
Prior publications
Article
Muhammad Nur A. Birton, Ari Ermawati, Ektinahati Ektinahati, Muhammad Muttaqin (2022) Disclosure of Internal Audit Functions of Islamic Banks in Indonesia Journal of Accounting and Investment Muhammad Muttaqin. ISSN 2622-3899 (doi: 10.18196/jai.v24i1.16388)
Muhammad Muttaqin (2022) Maslaha-Based Value-Added Statement GATR Journal of Accounting and Finance Review (GATR-AFR) Vol. 7 (2) July - September 2022 Muhammad Muttaqin. ISSN 2636-915X (doi: 10.35609/afr.2022.7.2(4))
Muhammad Muttaqin (2021) TEXT CONTENTION BEHIND SHARIA SUPERVISORY BOARD REPORTS: A CRITICAL DISCOURSE ANALYSIS Jurnal Akuntansi dan Keuangan Indonesia Muhammad Muttaqin. ISSN 2406-9701 (doi: 10.21002/jaki.2021.11)
Grants
- Awardee of The Indonesia Endowment Funds for Education (LPDP) from The Minstry of Finance of The Republic of Indonesia, 2022-present.
Conferences
- The Scottish Doctoral Colloquium in Accounting and Finance (ScotDoc) (2025)
- The 15th International Conference on Business and Management Research (ICBMR) (2025) – Best Paper 1st Place, subsequently submitted to Gadjah Mada International Journal of Business with recommendation from the conference
- The Korean Accounting Association Summer International Conference (2025)
- BAFA Scotland Annual Conference (2025)
- The 20th AGBA’s World Congress (Best Paper) (2024)
- GCBSS Conference (2022)
Teaching
- Accounting & Business Ethics
- The Accountancy Profession
- Management Accounting & Control