1.0 Introduction
I write to report my candid opinion on the personality and suitability of the late Professor Muhammad Liman Muhammad, who is now laid to rest, seeking admission into Aljannatul Firdaus. Prof. Liman passed away on Monday, 11th August 2025, in the course of his lifelong commitment to serving God and humanity.
2.0 Early Encounters and Academic Brilliance
I first met Prof. Liman in 1990 when, as a Graduate Assistant in the then Department of Management (which later gave birth to the Departments of Accounting and Business Administration in 2002), I was assigned to teach Cost Accounting to Level 3 BSc Accounting class, where Prof. Liman was a member. I had expected to be given Level 1 or 2 courses, but my mentor, Dr. Ahmad Gulaam, encouraged me to take on the challenge, reminding me of my strong background in both Cost Accounting and Management Accounting.
The class was composed of exceptionally bright and hardworking students, what we fondly referred to as kwari, from both the BSc Accounting and BSc Business Administration programmes. Among these was Muhammad Liman Muhammad, whose outstanding performance in the course earned him a well-deserved A-grade in the course.
3.0 Professional Journey and Loyalty to the University
Our paths crossed again in 1994/1995 when Liman and four of his classmates: Muhammad Iro Ma’aji, Hannatu Sabo Ahmad, Bashir Tijjani Koki, and Abdullahi Zubairu, were recruited as Graduate Assistants in Accounting. This was the highest number of Accounting GAs ever employed by the University at the same time. While some of his colleagues left for more lucrative jobs in the banking sector, Liman remained dedicated to the University, even when attractive offers came his way, including an appointment as Assistant Manager at the Nigerian Accounting Standards Board (NASB).
With his MBA from Bayero University Kano and MSc in Accounting from the University of Lagos, the logical next step for Liman was to pursue a PhD. As Head of the Department of Accounting, I led efforts to secure PhD placements for him and others. When opportunities proved scarce, we convinced the University to launch its own PhD Accounting program; a milestone in which Liman played a pivotal role, contributing significantly to the process of curriculum development for the program and strategic engagement with the University authorities. With the active participation and supports of scholars from sister departments (Profs JA Falola, MY Bello and BA Adepoju) who were qualified to facilitate some of the Coursework components of the PhD program and the presence of two Senior Lecturers in Accounting (my humble self and the then Dr. MA Mainoma) the PhD Accounting program was mounted by the Senate of the University. This program has since produced around 100 PhD holders in Accounting and over 40 professors of Accounting nationwide.
4.0 PhD Studies and Scholarly Contributions
Liman was part of the inaugural PhD Accounting class, alongside Kurawa, Barde, and Tahir. I taught them Accounting Theory and Practice, a course facilitated through seminar presentations. I encouraged the class to bridge the gap between theory and real-world application of Accounting issues. Together, the class produced eight high-quality academic papers, which, with additional contribution from Prof. AS Kantudu and my introductory chapter, ten chapters were compiled into a book published in the United Kingdom. This book, a valuable contribution to the field of Accounting, could rightly be called the brainchild of Liman and his peers; my role was primarily editorial.
When it came to thesis supervision, I worked with Liman (on a Taxation topic) and Barde (on a Petroleum/Financial Accounting topic), while Prof. Aminu S. Mika’ilu supervised the other two candidates. Supervising Liman was an enriching experience, which I tagged as a case of “I guide you, but you teach me”, especially in matters of methodology. Both he and Barde defended their PhD Theses on the same day, achieving outstanding success.
5.0 Service, Leadership, and Character
As the pioneer Head of the Department of Accounting, I often relied on the dedication of my colleagues to meet tight deadlines in matters ranging from admissions to organising conferences. Liman was always at the forefront, taking on challenging and less glamorous assignments without seeking recognition or reward. He never held the positions of Head of Department, Dean, or Director; the highest office he occupied in over three decades of service to the University was Deputy Dean of the School of Postgraduate Studies (Professional Programmes). His focus was not on titles, but on fulfilling responsibilities to the highest standard.
He was also the pioneer coordinator of the MSc Accounting programme and an exemplary Level 1 to 4 coordinator, admired by students for his meticulousness, meritocracy and fairness. His academic life was guided by integrity—there was never a single complaint of unethical behavior, in the form of bribery, result manipulation, sexual harassment, or victimization, against him from anybody throughout his academic life.
Liman was a highly committed and dedicated lecturer and supervisor for both postgraduate and undergraduate students. He hardly miss any of his classes and he used to prepare adequately for the number of hours expected of him to deliver lectures to the students. The students would tell you that he was strict, but humorous in carrying the class along. For supervision of students, he used to be very meticulous and principled in reviewing his students’ write ups and he used to appropriately guide them so that they do better before accepting their write ups for internal or external defense. When it comes to MSc or PhD seminars for title, internal or external defense, Liman used to be one of the most committed and dedicated examiners, who could stay from morning to evening, listening to the presentation of students and guiding them as to how to do better in their best interest and in the interest of the good name of the Department and the University. Oh, what a loss, what a big minus to the Department of Accounting!
Liman attained the rank of Professor of Accounting in October 2012 and enjoyed deep respect across Bayero University, the Faculty of Economics and Management Sciences, and beyond.
6.0 Personal Life and Legacy
Prof. Liman is survived by his devoted wife, Fatima Muhammad, and five children:
1. Salim Muhammad – BSc Architecture graduate, preparing for NYSC.
2. Imran Muhammad – Level 3 MBBS student and Hafizul Qur’an.
3. Abdulrahman Muhammad – Level 3 Software Engineering student, also on the path to becoming a Hafizul Qur’an.
4. Nafisa Muhammad – Recently completed secondary education (July 2025).
5. Zainab Muhammad – Recently completed primary education (July 2025).
He worked tirelessly to raise his children as disciplined and productive members of society. I am confident that the Department of Accounting will continue to support his family in their growth and development.
7.0 Recommendation
Prof. Liman lived a life marked by humility, hard work, creativity, humour, sincerity, and obedience to constituted authorities. His moral uprightness, service to God and humanity, and contributions to academic and professional excellence are undeniable.
Based on his outstanding character, devotion, and ethical conduct, I wholeheartedly recommend him for admission into Aljannatul Firdaus, without any reservation. He is, without doubt, an ideal candidate for the eternal reward he so richly deserves.
Faithfully,
Kabiru Isa Dandago, Department of Accounting Bayero University, Kano