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Lorne Cummings

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

Contact Details

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Areas of Expertise

  • Financial Accounting
  • International Financial Reporting Standards (IFRS)
  • International Accounting
  • Energy Efficiency
  • Emission Rights and Corporate Social Responsibility

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".

Lorne teaches in International and Financial Accounting and has researched across a wide spectrum of the financial accounting field, including Sustainability Accounting and Reporting, International Financial Reporting Standards, Not-for-Profit accounting, and Accounting History. He has led a major grant on developing training materials on energy efficiency for accountants, funded by the NSW Office of Environment and Heritage ($240,000), and has also been involved in grants on assessing the draft Australian Water Accounting Standard for the Australian Bureau of Meteorology ($28,000) and not-for-profit sector accountability ($7,000).

He has published in leading International and Australian academic and professional journals including Advances in Accounting, European Accounting Review, Financial Accountability and Management, Accounting, Auditing and Accountability Journal, The International Journal of Auditing, Accounting History, the Asian Review of Accounting and the Journal of Business Ethics. He is involved in the development and delivery of professional development programs for CPA Australia.

Research 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.

Publications

journal toggle icon open Refereed Journal Articles

Refereed Journal Publications

  • Tello, E., Hazelton, J., Cummings, L. S., [2016], "Potential Users' Perceptions of General Purpose Water Accounting Reports", Accounting, Auditing and Accountability Journal, Vol. 29(1), pp.80-110.
  • Bhattacharyya, A., and Cummings, L. S., [2015], "Measuring Corporate Environmental Performance – Stakeholder Engagement Evaluation", Business, Strategy and the Environment, Vol. 24(5), pp.309-325.
  • Chand, P., Cheung, E., and Cummings, L. S., [2015], "An Examination of Learning Outcomes between Local and International Chinese Students: Evidence from an Australian Accounting Program", Global Perspectives in Accounting Education, Vol. 12, pp.97-119.
  • Bhattacharyya, A., and Cummings, L. S., [2014], "Attitudes Toward Environmental Responsibility within Australia and India: A Comparative Study", Journal of Environmental Planning and Management, Vol. 57(5), pp.769-791.
  • Perera, H., Cummings, L. S., and Chua, F., [2012], "The Cultural Relativity of Accounting Professionalism: Evidence from New Zealand and Samoa", Advances in Accounting, incorporating Advances in International Accounting, Vol. 28(1), pp.138-146. 
  • Chand, P., Cummings, L. S., and Patel, C., [2012], "The Effect of Accounting Education and National Culture on Accounting Judgments: A Comparative Study of Anglo-Celtic and Chinese Culture", European Accounting Review, Vol. 21(1), pp.153-182.
  • 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.

chapters toggle icon open 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 toggle icon open 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.

online toggle icon open 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 toggle icon open 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).

seminar toggle icon open Academic Seminar Presentations

  • Cummings, L. S., [2013], "The Development of Water Accounting and Reporting", Triskati University, 3rd May, Jakarta, Indonesia.
  • Cummings, L. S., and Chand, P., [2012], "A Neofunctionalist Perspective on International Accounting Convergence", Sun Yat Sen University, 26th October, Guangzhou, China.
  • Cummings, L. S., Dyball, M., and Pang, C., [2012], "Hazy Views: Measurement and Reporting Issues Surrounding Carbon Accounting", Wuhan University, 23rd October, Wuhan, China.
  • Cummings, L. S., Dyball, M., and Pang, C., [2012], "Hazy Views: Measurement and Reporting Issues Surrounding Carbon Accounting", Nanjing University, 22nd October, Nanjing, China.
  • Cummings, L. S., and Chand, P., [2012], "A Neofunctionalist Perspective on International Accounting Convergence", Renmin University, 19th October, Beijing, China.
  • Cummings, L. S., Dyball, M., and Pang, C., [2012], "Hazy Views: Measurement and Reporting Issues Surrounding Carbon Accounting", University of International Business and Economics, 18th October, Beijing, China.
  • Cummings, L. S., Dyball, M., and Pang, C., [2012], "Hazy Views: Measurement and Reporting Issues Surrounding Carbon Accounting", Chinese University of Finance and Economics, 18th October, Beijing, China.
  • 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", Guangdong University of Foreign Studies, 24th October, Guangzhou, China.
  • Cummings, L. S., and Chand, P., [2011], "A Neofunctionalist Perspective on International Accounting Convergence", Department of Accounting, Finance and Economics, Griffith Business School, Griffith University, 6th March, Brisbane, Australia.
  • Cummings, L. S., [2011], "Value in Accounting: An Elusive Concept", Parahyangan Catholic University, 14th January, Bandung, Indonesia.
  • Cummings, L. S., [2011], "The Secret to Being a Great Researcher", Parahyangan Catholic University, 13th January, Bandung, Indonesia.
  • Cummings, L. S., [2011], "Research in the Business Discipline", Airlangga University, 11th January, Surabaya, Indonesia.
  • Cummings, L. S., Dyball, M., and Pang, C., [2011], "Hazy Views: Measurement and Reporting Issues Surrounding Carbon Accounting", Airlangga University, 11th January, Surabaya, Indonesia.
  • Cummings, L. S., and Patel, C., [2010], "Research in the Business Discipline", Parahyangan Catholic University, 19th June, Bandung, Indonesia.
  • Cummings, L. S., Dyball, M., and Chen, J. H., [2008], "Identity and Self-Definition within the Australian Not-for-Profit Sector", School of Accountancy and The Australian Centre for Philanthropy and Nonprofit Studies, Queensland University Technology, 16th May, Brisbane, 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, 25th October, Apia, Samoa.Cummings, L. S., [2006], "The Importance of Cash Flow Statements in Organisational Decision Making", The National University of Samoa, 24th October, Apia, Samoa.
  • Cummings, L. S., and Patel, C., [2006], "Research in the Business Discipline", The National University of Samoa, 24th October, Apia, Samoa.
  • Chand, P., Cummings, L. S., and Patel, C., [2006], "Differential Reporting in Selected South Pacific Countries", The University of South Australia, 3rd August, Adelaide, Australia.
  • Cummings, L. S., [2004], "The Future of the Accountant", National University of Samoa in conjunction with the Samoan Society of Accountants, 14th December, Apia, Samoa.
  • Cummings, L. S., [2003], "Auditor Independence", National University of Samoa in conjunction with the Samoan Society of Accountants, 11th 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), 30th 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, 8th 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, 17th 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, 28th 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, 18th 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, 21st March, Wollongong, Australia.
  • Cummings, L. S., [1997], "The Financial Performance of Ethical Investment Trusts within Australia", Department of Accounting and Finance, Macquarie University, 14th March, Sydney, Australia.
  • Shailer, G., 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, 8th February, Toowoomba, Australia.

conference toggle icon open Conferences and Presentations

  • Chen, J., Dyball, M., Kilgore, A., and Cummings, L., [2013], "Who and What Really Count? An Examination of Stakeholder Attributes and Salience in the Not-For-Profit Sector", 7th Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, forthcoming 26th-28th July, Kobe, Japan.
  • Cummings, L. S., [2013], "Capitalising on Opportunities Created Through Research Funding", The National Higher Education Faculty Research Summit 2013, expert commentary, Liquid Learning Group P/L, 22nd-23rd May, Sydney, Australia.
  • Cummings, L. S., [2013], "Maximising Opportunities Through Research Funding", The 3rd Annual Higher Education Strategic Management Accounting Forum, keynote address, Liquid Learning Group P/L, 13th-14th May, Sydney, Australia.
  • Palupi, A., Cummings, L. S., and Dyball, M., [2013], "A Sociological Analysis of the Asian Development Bank's Funding of Indonesian Government Accounting Education (2004 – 2011)". Research Forum. 36th Annual Congress of the European Accounting Association, 6th-8th May, Paris, France.
  • Palupi, A., Dyball, M., and Cummings, L. S., [2013], "A Sociology Analysis of the Indonesian Institute of Accountants in the Field Of Government Accounting: 1950-2005". 2013 International Conference of Critical Accounting, 25th–26th April, New York, USA.
  • Cummings, L. S., and Chand, P., [2011], "A Neofunctionalist Perspective on International Accounting Convergence". Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Conference, 3rd-5th July, Darwin, Australia.
  • Cummings, L. S., and Chand, P., [2011], "A Neofunctionalist Perspective on International Accounting Convergence". Parallel Session. 34th Annual Congress of the European Accounting Association, 20th-22nd April, Rome, Italy.
  • Patel, C., and Cummings, L. S., [2010], "Cross-cultural and Valuation Issues Surrounding Contemporary International Accounting Research and Practice". Plenary Session. 2nd Parahyangan International Accounting & Business Conference 2010, 17th-18th June, Bandung, Indonesia.
  • Chand, P., Cummings, L. S., and Patel, C., [2010], "Relevant Standards for SMEs: A South Pacific Regional Perspective". Annual Meeting of American Society of Business and Behavioural Sciences (ASBBS), 18th-21st February, Las Vegas, USA.
  • Chand, P., Cummings, L. S., and Patel, C., [2010], "The Effect of Accounting Education and National Culture on Accounting Judgments: A Comparative Study of Anglo-Celtic and Chinese Culture". Journal of Contemporary Accounting and Economics and Seoul National University: Special Joint Symposium 2010, 4th-5th January, Seoul, South Korea.
  • Cummings, L. S., Dyball, M., and Pang, C., [2009], "Hazy Views: Measurement and Reporting Issues Surrounding Carbon Accounting". 2009 Centre for Social and Environmental Accounting Research (CSEAR) Downunder Conference, 6th-8th December, Christchurch, New Zealand.
  • Perera, H., Cummings, L. S., and Chua, F., [2009], "The Cultural Relativity of Accounting Professionalism in Australia, New Zealand and Samoa". 21st Asian-Pacific Conference on International Accounting Issues, 22nd-25th November, Las Vegas, USA.
  • Chand, P., Cheung, E., and Cummings, L. S., [2009], "Effect of Nationality on the Performance of Local and International Students in an Australian University". American Accounting Association (AAA) Annual Conference, 1st-5th July, New York City, USA.
  • Chand, P., Cummings, L. S., and Patel, C., [2009], "The Effect of Accounting Education and National Culture on Accounting Judgments". American Accounting Association (AAA) Annual Conference, 1st-5th July, New York City, USA.
  • 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) Annual Conference, 5th-7th July, Adelaide, Australia. [E1: 1: N/R]
  • Cummings, L. S., Dyball, M., and Chen, J. H., [2008], "Voluntary Disclosures as a Representation of Entity Status: Managerial Perspectives in Not-for-Profit organizations", International Society for Third Sector Research (ISTR) 8th International Conference, 9th-12th July, Barcelona, Spain.
  • 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) Annual Conference, 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. [E2: 0.3: N/R]
  • 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. [E1: 1: N/R]
  • Chand, P., Cummings, L. S., and Patel, C., [2006], "Differential Reporting in Selected South Pacific Countries", 10th World Congress of Accounting Educators, 9th-11th November, Istanbul, Turkey.
  • 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, 2nd-3rd October, Melbourne, Australia. [E1: 1: N/R]
  • 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, 26th-29th June, Rotterdam, The Netherlands.
  • 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, 5th-7th June, Sydney, Australia.
  • 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, 4th-7th July, Cairns, Australia.
  • 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, 24th-27th June, Paris, France.
  • 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, 5th-8th July, Adelaide, Australia.
  • 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, 6th-9th July, Hobart, Australia.
  • 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, March 31st-April 4th, Jaipur, India,.
  • Cummings, L. S., [1997], "The Financial Performance of Ethical Investment Trusts within Australia", International Conference on Management & International Accounting Issues, March 31st-April 4th, Jaipur, India.

more fbe icon Higher Degree Research (HDR) Student Supervision

Completed (7)

  • BHATTACHARYYA, Asit, [Part time candidature 24/1/2007 – conferred 23/9/2013], "Corporate Social Responsibility - Attitudes, Performance and Reporting: A Comparative Study of an Emerging and Developed Economy", Doctor of Philosophy. Co-Supervisor: Dr Bob Staib, Department of Accounting and Corporate Governance, Macquarie University.
  • FENG, Tian Yuan (Sherry), [Full time candidature 2013 - conferring April 2014, "Creating Integrated Thinking through Integrated Reporting – An Exploratory Study within an Australian Context", Master of Research. Associate Supervisor: Dr Dale Tweedie, Department of Accounting and Corporate Governance, Macquarie University.
  • LEONG, Shane, [Full time candidature 21/2/2008 – conferred 5/2/2013], "The Role of Disclosure in Enhancing Accountability and Mitigating the Democratic Risk of Corporate Political Donations", Doctor of Philosophy. Co-Supervisor: Mr James Hazelton, Department of Accounting and Corporate Governance, Macquarie University.
  • PALUPI, Ade, [Airlangga University, Surabaya, Java, Indonesia], [Full time candidature 12/2/2010 – conferred 11/2/2014], "A Sociological Analysis of the Field of Public Sector Accounting in Indonesia from the 1960s to 2010", Doctor of Philosophy. Associate Supervisor: Associate Professor Maria Dyball, Department of Accounting and Corporate Governance, Macquarie University.
  • SALIB, Hany, [Full time candidature 2013 - conferring April 2014], "Social and Environmental Reporting within Australian Universities: An Accountability Perspective", Master of Research. Primary Supervisor: Dr Medhat Endrawes, Department of Accounting and Corporate Governance, Macquarie University.
  • TELLO-MELENDEZ, Edward, [Full time candidature 29/1/2008 – conferred 25/9/2013], "The Role of Standardized Water Accounting in Enhancing the Accountability of Australian Water Management", Doctor of Philosophy. Co-Supervisor: Mr James Hazelton, Department of Accounting and Corporate Governance, Macquarie University.
  • BAWONO, Andy Dwi Bayu, [Full time candidature 1/7/2011 – conferred April 2016], "The Role of Performance Based Budgeting in the Indonesian Public Sector", Doctor of Philosophy. Associate Supervisor: Dr Vicki Baard, Department of Accounting and Corporate Governance, Macquarie University.

In Progress (4)

  • FENG, Tian Yuan (Sherry), [Full time candidature 20/2/2015 – 20/2/2018, "Changes in Organizational Management Orientation through Integrated Reporting", Doctor of Philosophy. Associate Supervisor: Dr Dale Tweedie, Department of Accounting and Corporate Governance, Macquarie University
  • MARADONA, Agus Fredy, [Full time candidature 25/2/2013 – 25/2/2017], "Challenges in the Convergence of International Financial Reporting Standards (IFRS): A Comparative Study of Indonesia and Australia", Doctor of Philosophy. Primary Supervisor: Associate Professor Parmod Chand, Department of Accounting and Corporate Governance, Macquarie University.
  • NUGRAHENI, Bernadia Linggar, [Full time candidature 26/2/2013 – 26/2/2017], "International Financial Reporting Standards (IFRS) Convergence in Indonesia: Economic Consequences and Decision Making of Fair Value Accounting", Doctor of Philosophy. Associate Supervisor: Associate Professor Alan Kilgore, Department of Accounting and Corporate Governance, Macquarie University.
  • XIAO, Shujuan, [Full time candidature 26/9/2013 – 26/9/2017], "Corporate Social Responsibility (CSR) in Corporate Governance: a Chinese Perspective", Doctor of Philosophy. Associate Supervisor: Associate Professor Chris Baumann, Department of Accounting and Corporate Governance, Macquarie University.