Dr. Muhammad Amir is currently serving as a postdoctoral researcher at Shantou University, China. He specializes in management accounting, sustainable development goals (SDGs), digital transformation, and environmental practices. He recently completed his PhD in Management Accounting from Universiti Sains Malaysia. His research has been published in Scopus- and Web of Science-indexed journals, and he actively contributes to the academic community as a reviewer, researcher, and trainer. He has also served as a Research Officer on a government-funded project under the Ministry of Economy, Malaysia.