Dr. Borhan Bin Abdullah is a distinguished researcher at Fakulti Perniagaan, Ekonomi Dan Perakaunan, University Malaysia Sabah.

As a member of Fakulti Perniagaan, Ekonomi Dan Perakaunan, they contribute significantly to the academic and research community at UMS through their expertise and dedication to advancing knowledge in their field.

Dr. Borhan Bin Abdullah holds PhD of Economics from Aberdeen University, Scotland , among other qualifications, and has established themselves as a respected expert in their field.