Dr.Bassam Maali
Dr. Bassam M. Maali joined the German Jordanian University in 2014. Before that, he worked as an Assistant Professor of accounting at Petra University in Jordan between 2005 and 2013, and the American university of Mabdaba between 2013-2014. He served in a number of committees in GJU and the University of Petra, including University Council, School Council, Strategic Planning Committee, and Quality Assurance Steering Committee.
He has an extensive experience in managerial work within universities, and experience in setting up a strategic plans and quality assurance systems for universities. He is an active researcher in the areas of accounting, social reporting and accounting regulation of Islamic banking, the controversy regarding the substance of Islamic financial instruments, and the effect of culture on accounting. In addition to university teaching, he also lectured in many training courses in the area of accounting professional certificates and Islamic accounting.
Educational Background
M.B.A., University of Jordan, Jordan , 2000
Accounting, University of Jordan, Jordan, 1996
Accounting from Islamic perspective, financial and social reporting, accounting and culture.
Teaching Interest: Financial Accounting, IFRS, Cost and Managerial Accounting
Selected Publications
| 2025 | Maali, B. M., & Morshed, A,"Impact of IPSAS Adoption on Governance and Corruption: A Comparative Study of Southern Europe",Journal of Risk and Financial Management, 18(2),67,2025 [View] |
| 2024 | Morshed, A., Ramadan, A., Maali, B., Khrais, L. T., & Baker, A. A. R,"Transforming accounting practices: The impact and challenges of business intelligence integration in invoice processing",Journal of Infrastructure, Policy and Development, 8(6),4241,2024 [View] |
| 2024 | Maali, B. M., Hassan, M. K., & Rashid, M,"Creating a religious identity and impression management by Islamic banks",International Journal of Islamic and Middle Eastern Finance and Management, 17(4),Emerald Publishing Limited,693–710,2024 [View] |
| 2024 | Atmeh, M. A., Maali, B. M., & Fendi, U,"A proposed model for Zakah on financial instruments: accounting approach",International Journal of Islamic and Middle Eastern Finance and Management, 17(6),Emerald Publishing Limited,1232–1243,2024 [View] |
| 2024 | Ramadan, A., Maali, B., Morshed, A., Baker, A. A. R., Dahbour, S., & Bani Ahmad, A,"Optimizing working capital management strategies for enhanced profitability in the UK furniture industry: Evidence and implications",Journal of Infrastructure, Policy and Development, 8(9),EnPress Publisher,2024 [View] |
| 2023 | Fendi, U. A., Maali, B. M., & Atmeh, M. A,"Rational speculative bubbles in the stock market - the case of Amman Stock Exchange",Afro-Asian Journal of Finance and Accounting, 13(1),Inderscience Publishers (IEL),68–84,2023 [View] |
| 2020 | Maali, B. M., Fendi, U. A., & Atmeh, M. A,"The economic reality of Islamic banks’ transactions: a qualitative inquiry",International Journal of Islamic and Middle Eastern Finance and Management, 14(2),286–300,2020 [View] |
| 2020 | Maali, B., & Al-Attar, A. M,"Accounting Curricula in Universities and Market Needs: The Jordanian Case",SAGE Open, 10(1),SAGE Publications,2020 [View] |
| 2018 | Maali, B,"The Effect of Applying the New IFRS 16 "Leases" on Financial Statements: An Empirical Analysis on the Airline Industry in the Middle East",Organisational Studies and Innovation Review, 4(1),1-9,2018 |
| 2017 | Atmeh, M. , Maali, B.,"An Accounting Perspective on the Use of Combined Contracts and Donations in Islamic Financial Transactions",Journal of Islamic Accounting and Business Research.,forthcoming,2017 |
| 2017 | Maali, B. M., & Al-Attar, A,"Corporate Disclosure and Cultural Values: A Test for Multinational Corporations",The Journal of Developing Areas, 51(3),Tennessee State University College of Business,251-265,2017 [View] |
| 2017 | Al-Attar, A. M., & Maali, B. M,"The Effect Of Earnings Quality On The Predictbaility Of Accruals And Cash Flow Models In Forcasting Future Cash Flows",The Journal of Developing Areas, 51(2),Tennessee State University College of Business,45-58,2017 [View] |
| 2015 | Maali, B. , Atmeh, M.,"Using Social Welfare Concepts to guarantee Islamic banks' deposits",International Journal of Middle Eastern and Islamic Finance and Management,Vol.8, No.2, pp. 134-149,2015 |
| 2015 | جعارة، أ. ع.، معالي، ب. م.، & الكعيبر، م. خ.,"قياس ملاءمة إجراءات ديوان المحاسبة الأردني في جهود مكافحة الفساد",دراسات، 42(2),جامعة الأردن,473–492,2015 |
| 2015 | Ja'arah, O., Ma'ali, B., Ka'beer, M.,"Measuring Appropriateness of Procedures of the Jordanian Audi Bureau to the Efforts of Anti- Corruption",Dirasat: Administrative Sciences,Vol. 42, No.2, pp.473-492.,2015 |
| 2014 | Maali, B. , Jaara, O.,"Reality and Accounting: The Case for Interpretive Accounting Research",International Journal of Accounting and Financial Reporting,Vo.4, No.1, pp.155-168.,2014 |
| 2013 | Humidat, j., Maali, B., Daher, A.,"Evaluation of the Relative Importance of Jordan Certified Public Accountants Exam Subjects: A Field Study",Jordan Journal of Business Administration,Vol. 9, No.2, pp.259-293,2013 |
| 2010 | Maali, B. , Napier, C.,"Accounting, Religion, and Organisational Culture: The Creation of Jordan Islamic Bank",Journal of Islamic Accounting and Business Research,Vol.1, No.2, pp.92- 113. (Winner of Highly Commended Award 2011 by Emerald ),2010 |
| 2006 | Maali, B., Casson, P., Napier, C.,"Social Reporting By Islamic Banks",ABACUS,Vol. 42, No.2, pp. 266-289,2006 |
| 2004 | Maali, B., & Napier, C,"Religion, regulation and accounting: The creation of Jordan Islamic Bank",Proceedings of the 16th Accounting, Business and Financial History Conference,Cardiff,2004 |