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Thomas Kern

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Photo of Thomas Kern
  • Title: Mr
  • Position: Associate Lecturer - Department of Accounting and Corporate Governance
  • Qualifications: Diplom-Kaufmann (Saarbruecken), Bankkaufmann (IHK Suedlicher Oberrhein)

Contact Details

Areas of Expertise

  • International financial reporting
  • Corporate social responsibility reporting and governance (especially of financial institutions)
  • Accounting education

Profile

Thomas lectures in financial accounting. Prior to joining Macquarie University he was a lecturer at the University of Canterbury, Christchurch, New Zealand, teaching into financial accounting and undertaking research in the areas of accounting education and corporate social responsibility of financial institutions. Before his transition back into academia in 2008, he was Head of the IFRS Competence Centre of an international commercial bank based in Hamburg, Germany, taking shared responsibility for the technical implementation of IFRS by 2007.

In 1995, Thomas completed an honours degree in business management and worked subsequently as a lecturer at the Saarland University, Saarbruecken, Germany, with a research and teaching focus on international financial reporting of banking institutions and their regulation. During this time, he undertook tertiary teaching responsibility both within and external to the university, delivering advanced programmes, for example, at the Frankfurt School of Finance and Management. He started his career with a traineeship within one of the major banks in Germany.

Education

  • Diplom-Kaufmann: Banking management, Commercial tax, Financial accounting and auditing, Corporate finance, Business decision theory (Saarland University)

Research grants

Competitively-awarded External Research Grants

  • Miller, B., Lord, B., Mitrovic, Kern, T. & McGuigan, N. (2012): Cash is King! Developing an intelligent tutoring system to enhance the delivery of cash flow statements in UC's introductory accounting programme (Joint collaboration between the College of Business and Economics, the Intelligent Tutoring Research Centre, both University of Canterbury, New Zealand, and Macquarie University). UC Teaching Development Grants 2012, University of Canterbury, New Zealand, Grant amount: NZ$18,000.
  • Leung, P., Martinov-Bennie, N., Kilgore, A., Munir, R., Mala, R., & Kern, T. (2012): CIFR research themes literature review and gap analysis for accounting and corporate governance. Centre for International Finance and Regulation (CIFR), Sydney, Australia, grant amount: $A11,667.

Competitively-awarded Internal Research Grants

  • Kern, T., McGuigan, N., Sin, S. & Mitrovic, T. (2012/13): Creating conceptual capacity in the accounting curriculum: Building an Intelligent Tutoring System to enhance the delivery of cash flow statement construction (Joint collaboration between Macquarie University and the Intelligent Tutoring Research Centre, University of Canterbury, New Zealand). Macquarie University Innovation and Scholarship Program, Education Studio, Grant amount: A$20,000.
  • McGuigan, N., Kern, T. & Sin, S. (2012/2013): Developing the Reflective Professional: Developing a Capacity to Reflect in Future Accounting Professionals. Macquarie University Competitive Learning and Teaching Grant 2012, Grant amount: A$9,200.
  • McGuigan, N., Kern, T. & Sin, S. (2012): Developing reflective teaching practice to promote student's critical thinking. Macquarie University Teaching Index Scheme 2012, Grant amount: A$4,000.
  • McGuigan, N., Kern, T., Sin, S. & Mitrovic, T. (2012): Researching the use of Intelligent Tutoring Systems (ITSs) in Accounting. Macquarie University Teaching Index Scheme 2012, Grant amount: A$7,000.
  • McGuigan, N., Sin, S., Kern, T. & Mitrovic, T. (2011). Using Custom-built Intelligent Tutoring Systems (ITSs) to Bring Relevance to and Improve Engagement and Participation of Learners in Introductory Accounting at Macquarie University (Joint collaboration between Macquarie University and the Intelligent Tutoring Research Centre, University of Canterbury, New Zealand). Macquarie University 2011 Emerging Technologies Grant Scheme, Grant amount: A$20,000.

Current projects

  • Disclosure and socially responsible lending of financial institutions
  • Using custom-built Intelligent Tutoring Systems (ITSs) to bring relevance to and improve engagement and participation of learners in accounting

Publications

journal toggle icon open Refereed Journal Articles

  • Weil, S., McGuigan, N., Kern, T., & Hu, B. (Forthcoming). Using Asynchronous Discussion Forums to Create Social Communities of Practice in Financial Accounting. Pacific Accounting Review.
  • McGuigan, N., Mitrovic, T., Kern, T., and Sin, S. (2012). Transcending the Limits of Classrooms: Expanding Educational Horizons through Intelligent Tutoring, Asian Social Science Journal, 8(14), p. 37-48.
  • McGuigan, N., Weil, S., Kern, T. & Hu, B. (2012). Industry Perspective Workshop Programme: An Instructional Case Used to Integrate Transferable Skills in Introductory Accounting. Issues in Accounting Education, 27(1), p. 157-186.
  • Weil, S., McGuigan, N., & Kern, T. (2011). The usage of an online discussion forum for the facilitation of case-based learning in an intermediate accounting course - a New Zealand Case. Open Learning: The Journal of Open, Distance and e-Learning, 26(3), p. 237-251.
  • Kern, T., & McGuigan, N. (2010). Socially Responsible Lending in Times of Crisis: An Exploratory Study of Australasian Banking Practice. International Journal of Environmental, Cultural, Economic & Social Sustainability, 6(4) p. 107-123.
  • McGuigan, N., & Kern, T. (2009). The Reflective Accountant: Changing Student Perceptions of Traditional Accounting through Reflective Educational Practice. The International Journal of Learning, 16(9) p. 49-68

Editorship of scholarly or professional journals

  • Van Staden, C., Kern, T., McGuigan, N., & Wild, S. (Eds.) (2011). Special Issue on Social and Environmental Accounting and Accountability. Accounting Forum, 35(3), p. 127-129.

publications toggle icon open Industry Publications

  • Simpson, G., Kern, T., & McGuigan, N. (2012). Holding banks accountable - How socially responsible are the mortgage lending practices employed by NZ lenders and mortgage brokers after the GFC? The Chartered Accountants Journal, 91(1) p. 35-37.
  • McGuigan, N., Kern, T., & Grell, S. (2010). Sustainable Lessons to be Learnt? Lincoln University Landforms Magazine 2010, p. 55.
  • Kern, T., & McGuigan, N. (2009). Banking Better? Have Australasian Banking Corporations Learnt Sustainable Lessons from the Economic Downturn? The Chartered Accountants Journal, 88(9) p. 40-44.

books toggle icon open Books

Revised Books

  • Kern, T., & McGuigan, N. (2011). New Zealand Case Study Resource Package for the Delivery of Atrill, McLaney, Harvey, Jenner, & Weil (2011). Accounting: An Introduction (NZ), Pearson Education: Australia. 
  • Kern, T., & McGuigan, N. (2011). Supplementary Material Package (powerpoint slides, testgen package, questions and solution manuals) for the Delivery of Atrill, McLaney, Harvey, Jenner, & Weil (2011). Accounting: An Introduction (NZ), Pearson Education: Australia.

Book Reviews

  • Kern, T., & McGuigan, N. (2011). Book review: Corporate Responsibility by Michael Blowfield and Alan Murray, published in 2011 by Oxford University Press: New York. Accounting Forum, 35(3), p. 205-207.

chapters toggle icon open Book Chapters

  • McGuigan, N. & Kern, T. (Forthcoming). A Road Towards Enhanced Corporate Governance: (Re)conceptualizing the Accounting Profession through an Integrated Educational Framework. In A. Hellman (Ed.), Behavioral Accounting. New York: Nova Science Publishers.
  • Kern, T. and McGuigan, N. (2012). Socially Responsible Lending in Times of Crisis: An Exploratory Study of Australasian Banking Practice. In J. H. Westover (Ed.), Socially Responsible and Sustainable Business around the Globe: The New Age of Corporate Social Responsibility. Illinois: Common Ground Publishing.

conference toggle icon open Conferences and Presentations

Refereed Full-length Conference Papers

  • Simpson, G., Kern, T., & McGuigan, N. (2011). The Global Financial Crisis: A Driver for more Responsible Lending in New Zealand? 10th Australasian Conference on Social and Environmental Accounting Research, 1-2 December 2011, University of Tasmania, Launceston, Australia.
  • Simpson, G., Kern, T., & McGuigan, N. (2011). Responsible Mortgage Lending in New Zealand: Some Evidence in the Light of the Global Credit Crisis. 8th Spanish Conference on Social and Environmental Accounting Research, 21-22 July 2011, Universidad de Burgos, Burgos, Spain.
  • Kern, T., McGuigan, N., & Weil, S. (2010). Nurturing the Social Construction of Knowledge in Advanced Financial Accounting: The Use of Asynchronous Discussion Forums to Facilitate Case-based Learning. AFAANZ Conference 2010, 4-6 July, Christchurch, New Zealand.
  • McGuigan, N., Weil, S., & Kern, T. (2010). Please Leave Your Cell Phones on: Exploring the Use of Mobile Learning in an Introductory Decision Making Course. IADIS International Conference Mobile Learning 2010, 19-21 March, Porto, Portugal.
  • Kern, T., & McGuigan, N. (2009). Australasian Banking Corporations in the Economic Downturn: Have they Learnt Sustainable Lessons? 8th Australasian Conference on Social and Environmental Accounting Research, 6-8 December, Christchurch, New Zealand.
  • Weil, S., McGuigan, N., & Kern, T. (2009). The Usage of an Online Discussion Forum for the Facilitation of Case-based Learning in an Intermediate Accounting Course. IADIS International Conference e-Learning 2009, 17-20 June, Algarve, Portugal.

Published Abstracts/Extracts of Conference Papers

  • McGuigan, N., Mitrovic, T., Kern, T., & Sin, S. (2012). Transcending the Accounting Classroom through Intelligent Tutoring Systems. 3rd RMIT Accounting Educators' Conference, 19 November 2012, RMIT University, Melbourne, Australia. 
  • McGuigan, N., Sin, S., Kern, T., & Mitrovic, A. (2012). Developing custom-built Intelligent Tutoring Systems (ITSs) to bring relevance to an improve engagement and participation of learners in introductory accounting. Macquarie University Learning and Teaching Week 2012 - Expanding Horizons: Celebrating Learning and Teaching, 17-21 September 2012, Macquarie University, Sydney, Australia.
  • Simpson, G., Kern, T., & McGuigan, N. (2012). The global financial crisis: a driver for more responsible mortgage lending in New Zealand? 2nd RMIT Accounting for Sustainability Conference 2012, 28 May 2012, RMIT University, Melbourne Australia.
  • McGuigan, N., Mitrovic, T., Kern, T., & Sin S. (2011). Using Custom-built Intelligent Tutoring Systems (ITSs) to Bring Relevance to and Improve Engagement and Participation of Learners in Introductory Accounting. 2nd RMIT Accounting Educators' Conference, 14 November 2011, RMIT University, Melbourne, Australia.
  • McGuigan, N., Kern, T., Weil, S., & Hu, B. (2011). Group Process Skill Integration in Introductory Accounting: A Scaffolding Approach. AFAANZ Accounting Education Symposium, 2 July 2011, Darwin, Australia.
  • McGuigan, N., Weil, S., Hu, B., & Kern, T. (2011). Student Perspectives on the Development of Group Process Skills in Introductory Accounting. Global Accounting, Finance & Economics Conference, 14-15 February 2011, Monash University, Melbourne, Australia.
  • McGuigan, N., & Kern, T. (2010). Leaping over the Perceptual Threshold Barrier in Traditional Accounting Courses: Embracing Sustainable Assessment and Learning Design. ATN Assessment Conference, 18-19 November 2010, University of Technology Sydney, Sydney, Australia.
  • Kern, T., & McGuigan, N. (2010). Developing a Reflective Practitioner - Engaging Introductory Accounting Students through the Use of Reflective Journaling. The RMIT Accounting Educators' Conference 2010, 15 November 2010, RMIT University, Melbourne, Australia.  
  • Weil, S., McGuigan, N., & Kern, T. (2010). Creating a Community of Practice in Intermediate Accounting: The Use of Asynchronous Discussion Forums to Facilitate Case-Based Learning. Distance Education Association of New Zealand (DEANZ) Conference 2010, 25-28 April 2010, Te Papa Tongarewa, Museum of New Zealand, Wellington, New Zealand. 
  • Kern, T., & McGuigan, N. (2010). Responsible Lending Practice in Australasian Banking Corporations: Has Recent Economic Conditions Delivered Socially Sustainable Lessons (Virtual presentation). Conference of Environmental, Cultural, Economic and Social Sustainability 2010, 5-7 January 2010, University of Cuenca, Ecuador.  
  • McGuigan, N., & Kern, T. (2009). Reinvigorating the Bean-Counter: Changing Student Perceptions through Reflective Educational Practice in an Introductory Accounting Course. Sixteenth International Conference on Learning, 1-4 July 2009, Barcelona, Spain.

Editorship of Proceedings

  • Kern, T., McGuigan, N., Milne, M. J., & Ball, A. (Eds.) (2009). 8th Australasian Conference on Social and Environmental Accounting Research, 6-8 December, Christchurch, New Zealand.

Conference Poster Presentations

  • Kern, T., McGuigan, N., Sin, S., & Mitrovic, A. (2012). Creating Conceptual Capacity through Intelligent Tutoring. Macquarie University Learning and Teaching Week 2012 - Expanding Horizons: Celebrating Learning and Teaching, 17-21 September 2012, Macquarie University, Sydney, Australia.

Invited Presentations

  • McGuigan, N., Weil. S., & Kern, T. (2010). Creating a Community of Practice in Intermediate Accounting: The Use of Asynchronous Discussion Forums to Facilitate Case-Based Learning. Lincoln University, 2 June 2010. 
  • Kern, T., & McGuigan, N. (2009). Australasian Banking Corporations in the Economic Downturn: Have They Learnt Sustainable Lessons? New Zealand Institute of Chartered Accountants Sustainability Special Interest Group, 7 December 2009.

Professional Membership

  • Member of: American Accounting Association, Sarasota, FL United States of America
  • Member of: European Accounting Association, Brussels Belgium
  • Member of: Accounting and Finance Association of Australia and New Zealand, Carlton, Victoria Australia
  • Member of: International Association for Accounting Education and Research, Chicago, IL United States of America

Community engagement

  • Co-Editor Special Issue of Accounting Forum - Social and Environmental Accounting and Accountability
  • Co-Editor of the Distance Education Association of New Zealand (DEANZ) Magazine
  • Co-chair of the Scientific/Technical Committee of the 8th Australasian Conference on Social and Environmental Accounting Research
  • Have acted as a reviewer for the Accounting, Auditing and Accountability Journal, Journal of Sustainable Finance & Investment, Managerial Auditing Journal, 6th Asia Pacific Interdisciplinary Research in Accounting Conference (2010), 2012 Accounting and Finance Association in Australia and New Zealand (AFAANZ) Conference, 8th, 10th and 11th Australasian Conference on Social and Environmental Accounting Research (2009, 2011, 2012).

honours supervision toggle icon open Honours Supervision

  • Simpson, G. (Honours dissertation, 2010). Responsible Mortgage Lending in New Zealand: Some Evidence in the Light of the Global Credit Crisis. 
  • Liu, C. (Honours dissertation, 2010). The Impact of the Recent Global Recession on Corporate Social Responsibility (CSR) Reporting - Some Evidence from Global Players. 
  • Du, H. (Honours dissertation, 2009). Pros and Cons of International Accounting Standards for Small and Medium Sized Enterprises.