PROF DR SUSELA DEVI K SUPPIAH

Director, Centre for Accountability & Governance Research & Professor in Department of Accounting, Sunway University Business School, Sunway University Malaysia

Your MICPA journey

Prior to my joining the accounting firm in early 1980s, the practice was to recruit A-level students. I was one of the first to be recruited directly from a degree programme. It was an experiment that was fruitful as I recall. All three of us recruited cleared our 5 MICPA modules in one sitting. It was moment to rejoice. I was at the client’s place when we got the results. The firm rewarded us well for our efforts.

After passing the examinations, I just focused on my work, taking on many challenging clients and experiencing clients with different business operations. The days in audit were long but somehow satisfying because we were learning new things. After 3 years, I became a member of MICPA. After 7 years in the accounting firm, I joined University of Malaya in 1987. After joining University of Malaya, I continued my involvement in MICPA and other professional bodies.

Description of your current role – what are the important roles you play professionally?

In my present role as Director of the Centre for Accountability and Governance Research, I play a leadership role in designing engagement sessions to extend the outreach of academics in the university. We focus on capacity building through short courses and dialogues with industry experts. The centre also aims to provide experiential learning opportunities for the students through creating activities and platforms for more engagement opportunities within Malaysia and beyond.

Currently I am the President of the Malaysian Accounting Association. I hope to enrich the experience of the members of MyAA through various forums and collaborations. My current focus is to enhance the ecosystem for capacity building of professional accountants and improve accounting education in institutions of higher learning with a view to nation-building. I believe that the accounting profession contributes significantly to the nation’s economic development and sustainability agenda.

What inspired you to take up teaching?

When I was in the accounting firm, I was involved in training and also research. I particularly liked the developments in accounting standards and the unintended consequences of accounting standards. In the firm, I was also in-charge of technical activities which nurtured my interest in research. During the recession, I saw many instances of unethical behaviour and decided that I would join academia to nurture students (who are potential members of the profession) to be ethical and put integrity as their core.

As a lecturer, how has the MICPA qualification & membership helped you in the teaching profession?

The university appreciated that I was a professionally-qualified accountant with MICPA with 7 years’ industry experience. My entry pay was equated to a PhD holder commensurate with the work experience. After joining the university, I continued on a retainer basis with the former employer doing technical updates for the firm. MICPA provided me with the technical expertise and access to up-to-date technical pronouncements that made my teaching more efficient and effective.

Key attributes you have developed / relied on to keep you going strong in the academic profession

I relied mostly on sharpening my technical knowledge especially in accounting standards. I was very passionate about accounting standards. My research focus shifted to accounting standards and I secured a scholarship from UM to pursue my PhD in New Zealand on the topic of Accounting Standard Setting. In 1996, I completed my PhD. I was very interested in accounting standards and the political economy of the due process. Later in 1998, I served as Technical Advisor to the Malaysian delegation to the International Accounting Standards Committee.

The experience deepened my belief that the standard setting arena requires the participation and input from academia. I wanted to focus on capacity building in accounting standards. I was appointed on the council of MIA in 2000 and later stood for election in MIA AGM.

My research interest as well my belief that academia can contribute significantly to the development of the profession. Being a member of a professional body gives an academic like me a useful platform to engage and disseminate my research findings and engage in policy initiatives. I believe MICPA has a great role to play in nation-building and driving the national agenda in shared prosperity in line with the Shared Prosperity Vision 2030.

Share your motto in life

To do the best I can in whatever I do, be calm and choose my battles carefully.

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