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Lorne Cummings

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  • Title: Professor
  • Position: Associate Dean - Higher Degree Research - Faculty of Business and Economics
  • Qualifications: BBus Deakin, GradDipAcctg ANU, MCom ANU, PhD Macquarie, FCPA, CA, CMA

Contact Details

Areas of Expertise

  • Globalisation of accounting: The future of accounting and future of reporting in accounting. The development of a regional standard for accounting. Integrating accounting bodies across the Asia-Pacific so that Australian bodies are talking to international bodies. Lorne has been involved in the integration of the Australian and Samoan accounting bodies. Australia has International Financial Reporting Standards that means they are similar to reporting in the UK/Europe etc. but they don't have standard accounting bodies.

Profile

Lorne is a Professor of Accounting and is currently serving as Associate Dean of Higher Degree Research for the Faculty of Business and Economics. Lorne has previously been Acting Head of Department (Accounting and Finance), Deputy Chair of the University Human Ethics Committee and co-ordinator of the Departments post-graduate accounting programs. Lorne received his PhD from the Macquarie Graduate School of Management (MGSM) on “Managerial attitudes toward stakeholder prominence and environmental management within a South-East Asian context".

His area of research and doctoral supervision covers a number of important areas in Financial Accounting, including International Financial Reporting Standards (IFRS), measurement and disclosure issues associated with emission rights and water accounting, accountability of not for profit entities as well as ethical investment. He has published articles in such journals as Accounting, Auditing and Accountability, Accounting History, Financial Accountability and Management, Journal of Business Ethics, (The) International Journal of Auditing and a research monograph with Emerald JAI Publications. 

Lorne is actively involved in writing and delivering professional development programs for CPA Australia and Chartered Secretaries Australia. He has held visiting fellowships at the Macquarie Graduate School of Management, and the National University of Samoa. His area of teaching expertise is International Accounting, including IFRS and various accounting theories. He is also on the Board of Dunmore Lang College, which is affiliated with Macquarie University.

Publications

Refereed Journal Articles

Refereed Journal Publications

  • Chand, P., Cummings, L. S., and Patel, C., [2011], “The Effect of Accounting Education and National Culture on Accounting Judgments: A Comparative Study of Anglo-Celtic and Chinese Culture”, European Accounting Review (Special Issue: Accounting in Emerging and Transitional Economies) forthcoming.
  • Dyball, M., Cummings, L. S., and Yu, H., [2011], “Adoption of the Concept of a Balanced Scorecard within NSW Health and Hunter New England Health: An exploration of staff attitudes”, Financial Accountability & Management, Vol. 27(3), pp.335-361.
  • Cummings, L. S., Dyball, M., and Chen, J. H., [2010], “Voluntary Disclosures as a Mechanism for Defining Entity Status in Australian Not-for-Profit Organizations”, Australian Accounting Review, Vol. 20(2), pp.154-164.
  • Cummings, L. S., and St Leon, M. V., [2009], “Juggling the Books: The Use of Accounting Information in Circus in Australia”, Accounting History, Vol. 14(1-2), pp.11-33.
  • Chand, P., and Cummings, L. S., [2008], “The Political and Unstable Nature of the IASB’s ‘Stable Platform’: Post Convergence Australian Experience”, Australian Accounting Review, Vol. 18(3), pp.175-184.
  • Cummings, L. S., [2008], “Managerial Attitudes toward Environmental Management within Australia, The People’s Republic of China and Indonesia”, Business Strategy and the Environment, Vol. 17(1), pp.16-29.
  • Cummings, L. S., and Guthrie, J., [2007], “Managerial Attitudes Toward Stakeholder Salience Within Selected Western Pacific-Rim Economies”, Journal of Asia Pacific Business, Vol. 8(1), pp.7-29.
  • Cummings, L. S., [2007], “How to Cook your Books – A Recipe for Disaster”, Accounting, Auditing and Accountability Journal, Vol. 20(4), pp.629-630.
  • Cummings, L., Shailer, G., Vatuloka, E., and Welch, S., [2004], “Discretionary Pricing in a Monopolistic Audit Market”, (The) International Journal of Auditing, Vol. 8, pp.263-277.
  • Cummings, L. S., [2003], “Managerial Attitudes Toward Stakeholder Prominence within a SouthEast Asian Context”, Proceedings of the Fourteenth Annual Meeting of the International Association for Business and Society, Rotterdam, The Netherlands, 26th-29th June, pp.165-170.
  • Cummings, L. S., and Burritt, R. L., [2002], “Accounting for Biological Assets: The Experience of an Australian Conservation Company”, Asian Review of Accounting, Vol. 10(2), March, Curtin University of Technology, Perth, W.A., pp.17-42.
  • Cummings, L. S., [2000], “The Financial Performance of Ethical Investment Trusts within Australia”, Journal of Business Ethics, Vol. 25(1), pp.79-92.
  • Cummings, L. S., and Burritt, R. L., [1999], “Corporate Social Disclosure Characteristics and the Ethical Investment Function”, Asian Review of Accounting, Vol. 7(1), pp.20-42.

Professional Journal Publications

  • Cummings, L. S., Dyball, M., and Pang, Y. Q., [2009], “Accounting for Carbon”, In the Black, August, pp.49-51, CPA Australia.
  • Chand, P., and Cummings, L. S., [2008], “Embracing IFRS for SMEs: An Australian Perspective”, The Fiji Accountant, October, pp.6-8, Fiji Institute of Accountants.
  • Cummings, L. S., Dyball, M., and Chen, J. H., [2007], “Struggle for Identity: Debate continues as to how to define the not-for-profit sector”, Charter, December, Vol. 78(11), pp.70-71, The Institute of Chartered Accountants in Australia.
  • Cummings, L. S., Evans, E., and Yip, P., [2007], “Waking up late: Time ticking away for small business to be ready for new SME reporting regime”, Charter, February, Vol. 78(1), pp.60-63, The Institute of Chartered Accountants in Australia.
  • Cummings, L. S., Evans, E., and Yip, P., [2006], “Ready or Not – Are SME’s ready to adopt AIFRS?”, Charter, June, Vol. 77(5), pp.84-85, The Institute of Chartered Accountants in Australia.
  • Cummings, L. S., [2000], “Accounting for Crops”, Australian CPA, September, Vol. 70(8), pp.30-31, CPA Australia.

Reproduced Professional Journal Publications in Books

  • Cummings, L. S., [2003], “Accounting for Crops”. In Godfrey, J., Hodgson, A., and Holmes, S., Accounting Theory – 5th Edition, Chapter 15 – Measurement of Assets and Liabilities, pp.562-564, John Wiley and Sons Australia Ltd, Milton, Queensland, Australia.

Conferences and Presentations

  • Dyball, M., Cummings, L. S., and Yu, H., [2008], “Adoption of the Concept of a Balanced Scorecard within NSW Health and Hunter New England Health: an exploration of staff attitudes”, Accounting and Finance Association of Australia and New Zealand (AFAANZ), 6th-8th July, Sydney, Australia.
  • Dyball, M., Cummings, L. S., and Yu, H., [2008], “Adoption of the Concept of a Balanced Scorecard within NSW Health and Hunter New England Health: an exploration of staff attitudes”, Global Management Accounting Research Symposium (GMARS), 12th-13th June, Sydney, Australia.
  • Cummings, L. S., and St Leon, M. V., [2007], “Jugglers, Clowns and Showmen: The Role of Accounting Information in the Life of Circus Enterprises in Early Australia”, 5th Accounting History International Conference (AHIC), 9th-11th August, Banff, Canada.
  • Cummings, L. S., and Chand, P., [2007], “A Neofunctionalist Perspective on International Accounting Convergence: Analysis and Insights”, 5th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA), 8th-10th July, Auckland, New Zealand.
  • Chand, P., Cummings, L.S., and Patel, C., [2006], “Differential Reporting in Selected South Pacific Countries”, 10th World Congress of Accounting Educators, Istanbul, Turkey, 9th-11th November.
  • Cummings, L. S., [2003], “The Role of Economic and Social Factors in Mitigating Attitudes Toward Environmental Management within Western Pacific-Rim Countries”, 15th Annual Conference of the Association for Chinese Economic Studies Australia, Melbourne, Australia, 2nd-3rd October.
  • Cummings, L. S., [2003], “Managerial Attitudes Toward Stakeholder Prominence within a SouthEast Asian Context” – Regular Paper Session, International Association for Business and Society (IABS) 14th Anniversary Meeting, Rotterdam, The Netherlands, 26th-29th June.
  • Cummings, L. S., [2003], “The Role of Economic and Social Factors in Mitigating Attitudes Toward Environmental Management within Western Pacific-Rim Countries”, The 4th Annual Global Conference on Environmental Taxation Issues: Experience and Potential, Sydney, Australia, 5th-7th June.
  • Cummings, L. S., and Burritt, R. L., [1999], “Environmental Accounting, Economic Values and Financial Reporting – the Case of Earth Sanctuaries Ltd”, Accounting Association of Australia and New Zealand (AAANZ) Annual Conference, Cairns, Australia, 4th-7th July.
  • Cummings, L. S., [1999], “Stakeholder Prominence within a SouthEast Asian Perspective: An Environmental Management Focus” – A Roundtable PhD proposal, International Association for Business and Society (IABS) 10th Anniversary Meeting, Paris, France, 24th-27th June.
  • Shailer, G., Cummings, L., Vatuloka, E., and Welch, S., [1998], “The Determinants of Public Sector Audit Fees in a Monopolistic Market”, Accounting Association of Australia and New Zealand (AAANZ), Annual Conference, Adelaide, Australia, 5th-8th July.
  • Cummings, L. S., and Burritt, R. L., [1997], “Is There Anything Special About the Social Disclosures of Ethical Trust Investees in Australia? A Matched Pairs Analysis”, Accounting Association of Australia and New Zealand (AAANZ), Annual Conference, Hobart, Australia, 6th-9th July.
  • Cummings, L. S., and Burritt, R. L., [1997], “Characteristics of Companies that Undertake Social Disclosures within Australian Annual Reports: A Matched Pairs Analysis of Ethical Trust and Non-Ethical Trust Investees”, International Conference on Management & International Accounting Issues, Jaipur, India, March 31st-April 4th
  • Cummings, L. S., [1997], “The Financial Performance of Ethical Investment Trusts within Australia”, International Conference on Management & International Accounting Issues, Jaipur, India, March 31st-April 4th.

Book Chapters

  • Cummings, L. S., [2009], “Sustainability Accounting and Reporting”. In Staib, R (editor), Business Management and Environmental Stewardship, Chapter 12, Palgrave Macmillan, United Kingdom, April, ISBN: 9780230535619.
  • Cummings, L. S., [2005], “Financial Management and Accounting”. In Staib, R (editor), Environmental Management and Decision Making for Business, Chapter 15, Palgrave Macmillan, United Kingdom, June, ISBN: 1403941335.

Monographs

  • Cummings, L. S., and Patel, C., [2009], “Managerial Attitudes toward a Stakeholder Prominence within a South-East Asia Context”, Monograph. April. ISBN: 978-1-84855-254-8, Studies in Managerial and Financial Accounting, Vol. 19. Emerald JAI Publications, United Kingdom.
  • Yip, S. W., Cummings, L. S., and Evans, E., [2008], “Australian SME Readiness to Adopt AIFRS”, Monograph. December. ISBN: 978-3-639-08913-4, VDM Verlag, Germany.

PhD Student Supervision

Lorne is currently supervising the following students:

Publications and Research

Competititive Grants

  • Cummings, L. S., North, J., Hazelton, J., CPA Australia, Ridehalgh, N., Petersen, A., Beletich, S., and Wong, Z., [2011], “Accounting for Energy Efficiency: A Roadmap for Transition”, Office of Environment and Heritage (NSW), Department of Premier and Cabinet, Energy Efficiency Training Program (Accounting and Business Management Projects), $241,139. 
  • Hazelton, J., Leung, P., Cummings, L. S., and Wang, Z., [2011], “Research Report for Effects Analysis of Exposure Draft of Australian Water Accounting Standard 1”, Australian Bureau of Meteorology, $28,655
  • Chen, J., Cummings, L. S. and Dyball, M., [2011], “Stakeholder Salience and Accountability in the Australian Not-for-Profit Sector”, Accounting and Finance Association of Australia and New Zealand (AFAANZ) Research Grant, $7,071.
  • Cummings, L. S. and Dyball, M., [2011], “Building SMEs capacity to tackle climate change issues: identifying enablers and barriers to engagement”, CPA Australia, Global Research Perspectives Grant, $5,722.86.  
  • Cummings, L. S., [1999], “Stakeholder Prominence within a South-East Asian Context: An Environmental Management Focus”, Macquarie University Research Grants (MURG) Scheme - Round 2, $5,500. 
  • Cummings, L. S., [1997-1999], “Stakeholder Prominence within a South-East Asian Context: An Environmental Management Focus”, Macquarie Graduate School of Management (MGSM) Full-time Research Students’ Grant –  1997 - Round 2: 1998 Round 1, $500 x 2 = $1,000. 

Online Publications

  • Cummings, L. S., [2004], “Technical Update to Accompany Australian Financial Accounting – 3rd Edition”, by Deegan, C., McGraw-Hill Australia Higher Education website, ISBN: 0074715372
  • Cummings, L. S., [2004], “Technical Update to Accompany Australian Financial Accounting – 3rd Edition”, by Deegan, C., McGraw-Hill Australia Higher Education website, [Online] February ISBN: 0074715038
  • Cummings, L. S., [2003], “The Role of Economic and Social Factors in Mitigating Attitudes Toward Environmental Management within Western Pacific-Rim Countries”, Proceedings of the 15th Annual Conference of the Association for Chinese Economic Studies Australia, Melbourne 2nd -3rd October 2003. [Online] Dec
  • Cummings, L. S., [2003], “Technical Update to Accompany Australian Financial Accounting – 3rd Edition”, by Deegan, C., McGraw-Hill Australia Higher Education website, [Online] June ISBN: 007471368X

Non-Refereed Publications

  • Cummings, L. S., [2002], “New Report Review: Opinion Shopping and the Role of Audit Committees when Audit Firms are Dismissed: The US Experience”, Journal of the Asia Pacific Centre for Environmental Accountability, Vol. 9(1), December, pp.31-32.
  • Cummings, L. S., [2002], “New Report Review – Voluntary Annual Report Disclosures: What Users Want”, Journal of the Asia Pacific Centre for Environmental Accountability, Vol. 8(4), December, pp.34-35.
  • Cummings, L. S., [2002], “Managerial Attitudes Toward Stakeholder Prominence within a South-East Asian Context”, Journal of the Asia Pacific Centre for Environmental Accountability, Vol. 8(4), December, pp.10-15.
  • Cummings, L. S., [2001], “An Overview of International Accounting Standard (IAS) 41: Agriculture”, News Journal of the Asia Pacific Centre for Environmental Accountability, Vol. 7(2), June, pp.19-21.
  • Cummings, L. S., [2001], “Regional Adoption of ISO14000: A Question of Total Environmental Management”, News Journal of the Asia Pacific Centre for Environmental Accountability, Vol. 7(1), March, pp.21-24.
  • Cummings, L. S., [2000], “Accounting for Carbon Emissions”, News Journal of the Asia Pacific Centre for Environmental Accountability, Vol. 6(4), December, pp.16-18.
  • Cummings, L. S., [2000], “Sydney’s Green Olympic Games”, News Journal of the Asia Pacific Centre for Environmental Accountability, Macquarie University, Australia, Vol. 6(3), September, pp.9-11.
  • Cummings, L. S., [2000], “Green Indexes: A New Benchmark in Social and Environmental Performance”, News Journal of the Asia Pacific Centre for Environmental Accountability, Macquarie University, Australia, Vol. 6(2), June, pp.11-13.
  • Cummings, L. S., [2000], “ Cyanide Usage as a Method for Gold Extraction: Time to Change?”, News Journal of the Asia Pacific Centre for Environmental Accountability, Macquarie University, Australia, Vol. 6(1), March, pp.16-17.
  • Cummings, L. S., [1998], “Corporate Fiduciary Duty and the Case for Stakeholder Statutes”, News Journal of the Asia Pacific Centre for Environmental Accountability, Victoria University of Technology, Australia, Vol. 4(2), June, pp.3-5.
  • Cummings, L., “Risk Management in the Public Sector: A Case for Insurance”, in Selected Readings in Financial Management in the Public Sector, ed. Barry Oliver, Dept of Commerce, ANU, 1994.
  • Cummings, L. S., [1998], “Banking on Islam”, The Arab World Newspaper, Sydney, Australia, Editions #240 August 21 (p.4) & #241 August 28 (p.4).

Academic Seminar Presentations

  • Chand, P., Cummings, L. S., and Patel, C., [2009], “The Effect of Accounting Education and National Culture on Accounting Judgments”, Accounting and Finance Association of Australia and New Zealand (AFAANZ), 5th-7th July, Adelaide, Australia.
  • Dyball, M., Cummings, L. S., and Yu, H., [2008], “Adoption of the Concept of a Balanced Scorecard within NSW Health and Hunter New England Health: an exploration of staff attitudes”, Department of Accounting and Finance, Macquarie University, 15th May, Sydney, Australia.
  • Dyball, M., Cummings, L. S., and Yu, H., [2008], “Adoption of the Concept of a Balanced Scorecard within NSW Health and Hunter New England Health: an exploration of staff attitudes”, Center for Accounting and Auditing Research, Nanyang Technical University, 27th March, Singapore.
  • Cummings, L. S., and St Leon, M., [2007], “Juggling the Books: The Role of Accounting Information in the Life of Circus Enterprises in Early Australia”, School of Business and Informatics, Australian Catholic University, 19th October, Sydney, Australia.
  • Cummings, L. S., Dyball, M., and Chen, J. H., [2007], “Exploring how not-for-profit entities define themselves: An Australian study”, School of Accounting, The University of Western Sydney, 19th October, Sydney, Australia.
  • Cummings, L.S., and Patel, C., [2006], “Differential Reporting in Selected South Pacific Countries”, The National University of Samoa, 25 October, Apia, Samoa.
  • Cummings, L.S., [2006], “The Importance of Cash Flow Statements in Organisational Decision Making”, The National University of Samoa, 24 October, Apia, Samoa.
  • Cummings, L.S., and Patel, C., [2006], “Research in the Business Discipline”, The National University of Samoa, 24 October, Apia, Samoa.
  • Chand, P., Cummings, L.S., and Patel, C., [2006], “Differential Reporting in Selected South Pacific Countries”, The University of South Australia, 3 August, Adelaide, Australia.
  • Cummings, L. S., [2004], “The Future of the Accountant”, National University of Samoa in conjunction with the Samoan Society of Accountants, 14 December, Apia, Samoa.
  • Cummings, L. S., [2003], “Auditor Independence”, National University of Samoa in conjunction with the Samoan Society of Accountants, 11 November, Apia, Samoa.
  • Cummings, L. S., [2001], “Stakeholder Prominence within a SouthEast Asian Perspective: An Environmental Management Focus”, PhD Showcase, Macquarie Graduate School of Management (MGSM), 30 May, Sydney, Australia.
  • Burritt, R. L., and Cummings, L. S., [1999], “Environmental Accounting and the Disclosure of Earth Sanctuaries Ltd”, Department of Commerce, The University of Newcastle, 8 October, Newcastle, Australia.
  • Burritt, R. L., and Cummings, L. S., [1999], “Environmental Accounting and the Disclosure of Earth Sanctuaries Ltd”, Department of Commerce, The Australian National University, 17 September, Canberra, Australia.
  • Burritt, R. L., and Cummings, L. S., [1999], “Valuing Green Accounts – An Australian Case Study on Earth Sanctuaries Ltd”, Centre for Environmental Sciences, Peking University, 28 January, Beijing, China.
  • Burritt, R. L., and Cummings, L. S., [1997], “Characteristics of Companies that Undertake Social Disclosures within Australian Annual Reports: A Matched Pairs Analysis of Ethical Trust and Non-Ethical Trust Investees”, Department of Accounting, University of Southern Queensland, 18 April, Toowoomba, Australia.
  • Burritt, R. L., and Cummings, L. S., [1997], “Characteristics of Companies that Undertake Social Disclosures within Australian Annual Reports: A Matched Pairs Analysis of Ethical Trust and Non-Ethical Trust Investees”, Department of Accounting and Finance, University of Wollongong, 21 March, Wollongong, Australia.
  • Cummings, L. S., [1997], “The Financial Performance of Ethical Investment Trusts within Australia”, Department of Accounting and Finance, Macquarie University, 14 March, Sydney, Australia.
  • Shailer, G. E. P., Welch, S. H., Cummings, L. S., and Vatuloka, E., [1997], “Pricing Audits Without Competition: Determinants of Fees Charged by the Australian National Audit Office”, The Economics of Auditing, A Joint University of Sydney and University of Southern Queensland Summer School, 8 February, Toowoomba, Australia.

Higher Degree Research (HDR) Supervision

  • TELLO-MELENDEZ, Edward, [Full time candidature 29/1/2008 – 28/1/2012], “Accounting for the Sustainable Management of Water Resources”, Doctor of Philosophy. Co-Supervisor: Mr James Hazleton, Department of Accounting and Finance, Macquarie University.
  • LEONG, Shane, [Full time candidature 21/2/2008 – 20/2/2012], “The Potential of Central Database Regimes to Enhance Social and Environmental Accountability: Lessons from Pollution Release and Political Donation Databases”, Doctor of Philosophy. Co-Supervisor: Mr James Hazleton, Department of Accounting and Finance, Macquarie University.
  • PALUPI, Ade, [Full time candidature 12/2/2010 – 11/2/2014], “The Role of Financial Reporting in Local Government Executive Decision Making in Indonesia”, Doctor of Philosophy. Co-Supervisor: Dr Maria Dyball, Department of Accounting and Finance, Macquarie University.
  • BHATTACHARYYA, Asit, [Part time candidature 24/1/2007 – 22/1/2015], “Corporate Sustainability Initiatives in Australia and India: A Comparative Analysis”, Doctor of Philosophy. Co-Supervisor: Dr Bob Staib, Department of Accounting and Finance, Macquarie University.
  • CHEN, Jessica (Jin Hua), [Part time candidature 19/2/2008 – 17/2/2016], “Accounting for Not-for-Profit Organizations in Australia”, Doctor of Philosophy. Co-Supervisor: Dr Maria Dyball, Department of Accounting and Finance, Macquarie University.