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Hector Perera

Photo of Hector Perera
  • Title: Doctor
  • Position: Adjunct Professor - Department of Accounting and Corporate Governance
  • Qualifications: PhD in Accounting (Sydney); BCom. (Peradeniya, Sri Lanka)

Contact Details

Profile

Hector Perera started his academiccareer in 1969 as an assistant lecturer in the Department of Economics at KelaniyaUniversity, Sri Lanka. In1978, he joined the Department of Business Administration at the University ofSri Jayawardenepura as a lecturer. In 1986 he was offered a position as seniorlecturer in the Department of Accounting and Finance at Massey University inNew Zealand. He was promoted to associate professor in 1989   and afull professor in 1993 in that university. He retired from Massey University in December 2006, and was awarded thetitle Emeritus Professor in 2009. He joined the Department of Accounting andCorporate Governance at Macquarie University in January, 2007. He retired from MacquarieUniversity in January, 2012, and was granted a position as an Adjunct Professorin 2013.

Hector's research andteaching activities were focused mainly on the areas of financial accounting,international accounting and accounting theory. In his research, he hascollaborated with colleagues in universities in Australia and New Zealand, and inother countries such as the United States, United Kingdom, Japan, Finland and Sweden.He was an Associate Editorof Journalof International Accounting Research,and on the editorial boards of Accounting Horizons, PacificAccounting Review,andQualitative Research in Accounting and Management. Currently he is on the editorial boards of International Journal ofAccounting, Auditing and Performance Evaluation;and Reviewof Accounting and Finance.

Hector has publishedmore than 40 articles in a number of scholarly journals, numerous book sections,presented papers at many international conferences, and conducted research seminarsat Universities in New Zealand, Australia, Sweden, Finland, Japan, Malaysia,Singapore, Sharjah, Dubai, United Kingdom and Sri Lanka.

Hectorhas been involved in twelve successful PhD supervisions, and has been an externalexaminer for over 20 PhD theses from Universities in Australia, NewZealand, Malaysia and Sweden. In 2006, He served as a member of the Businessand Economics Panel of the Performance Based Research Funding (PBRF) roundconducted by New Zealand Tertiary Education Commission (TEC), which involvedthe assessment of the research portfolios of accounting and finance academicsof tertiary education institutions in New Zealand. In 2002, He was appointedchair of the International Relations Committee of the American AccountingAssociation's International Accounting Section. In that capacity, he organisedand chaired a panel discussion, selecting speakers from Australia, Canada andthe United States on the topic "International Accounting ResearchMethodologies" at the annual conference of the American Accounting Associationheld in Atlanta in August 2003.

In2000, Hector was the subject of an Accounting and Finance Honours year researchproject entitled "Intellectual Biography of Professor M.H.B. Perera" atStrathclyde University in Glasgow. The project's conclusion was that Hector'sresearch could be categorised as 'critical realist'. In 1997, in a study of theinternational accounting research publications in 30 U.S. academic journalsfrom 1980 to 1996, published in The International Journal of Accounting, Hector was ranked fourth equal in alist of 58 frequently published authors from around the world.

In 1993, Hector was awarded (jointly with ProfessorAsheq Rahman) Coopers and Lybrand Peter Barr Fellowship, by the Institute ofChartered Accountants in New Zealand ( formerly, New Zealand Society ofAccountants) for the research project entitled "Accounting Implications ofthe Closer Economic Relations between Australia and New Zealand". In 1992,the 300 level accounting theory course of which Hector was the coursecontroller (this was a compulsory subject for the accounting degree program atMassey University) was selected by the American Accounting Association'sInternational Accounting Section as an example of internationalised accountingcourse.

Publications

journal toggle icon open Refereed Journal Articles

  • Poudel, G., Hellmann, A. & Perera, H. (2014).The adoption of International Financial Reporting Standards in a non-colonizeddeveloping country: The case of Nepal, Advances in Accounting, incorporating Advances in InternationalAccounting. (30), 209-216.
  • Hellmann, A., Perera, H. & Patel, C. (2013).Continental European accounting model and accounting modernization in Germany, Advancesin Accounting, incorporating Advances in International Accounting,(29), 124-133. 
  • Nyamlori, R.O., Lawrence, S.R. & Perera,H.B. (2012). Revitalising local democracy: A social capital analysis in thecontext of a New Zealand local authority, Critical Perspectives on Accounting,23(7-8), 572-594.
  • Perera,H., Cummings, L.S. & Chua, F. (2012). The cultural relativity of accountingprofessionalism in New Zealand and Samoa, Advances in Accounting, incorporatingAdvances in International Accounting,28(1), 138-146.
  • Shiller,S. & Perera, H. (2012). Importance of managing intangible assets inenhancing dynamic capabilities of firms: Cases from Sweden and Germany, Annalsof Innovation & Entrepreneurship,(3)
  • Pan,Peipei & Perera, H., (2011). Market Relevance of University AccountingPrograms: Evidence from Australia, Accounting Forum, 36(2), 91-108.
  • Appuhami,R., Perera, S. & Perera, H. (2011). Towards a framework to analyse the useof management control systems in Public-Private Partnerships, AustralianAccounting Review, 21(1),64-79.
  • Appuhami, R., Perera, S. &Perera, H. (2011). Coercive policy diffusion in a developing country: The case of Public-Private Partnerships in Sri Lanka, Journal of Contemporary Asia, 41(3), 431-451.
  • Durden, C. and Perera, H. (2010), Towards a Strategic Navigation Approach to Performance Management, International Journal of Accounting, Auditing and Performance Evaluation 6(4), 397-421.
  • Hellmann, A., Perera, H. & Patel, C. (2010). Contextual Issues of the Convergence of International Financial Reporting Standards: The Case of Germany, Advances in Accounting, incorporating Advances in International Accounting, (26), 108-116.
  • Rahman, A.R., Jira, Y., Perera, H. (2010). Financial Reporting Quality in International Settings: A Comparative Study of the U.S.A., Japan, Thailand, France and Germany, The International Journal of Accounting, 45(1), 1-34.
  • Rahman, A.R., Jira, Y., Perera, H. (2010). Reply to Paquita Y. Davis-Friday - Financial Reporting Quality in International Settings: A Comparative Study of the U.S.A., Japan, Thailand, France and Germany, The International Journal of Accounting, 45(1), 35-38.,The International Journal of Accounting, 45(1), 39-43.
  • Ekanayake, A., Perera, H. & Perera, S. (2009). Towards a Framework to Analyze the Role of Accounting in Corporate Governance in the Banking Sector, Journal of Applied Management Accounting Research, 7(2), 21-40
  • Perera, H. (2009). Changing Global Economic and Professional Landscapes: Some Thoughts on Their Implications for Developing Countries, Chartered Accountants Journal (Institute of Chartered Accountants of Sri Lanka Golden Jubilee Volume), 14(2), 56-60.
  • Velayutham, S. and Perera, M.H.B. (2008). The Role of Professional Accounting Programmes: Towards a Reflective Practicum, International Journal of Management Education 7(1), 29-40. 
  • Perera, H. and Baydoun, N. (2007). Convergence with International Financial Reporting Standards: The Case of Indonesia, Advances in International Accounting, 20, 201-224.
  • Carr, S., Chua, F. and Perera, H. (2006). University accounting curricula:  The perceptions of an alumni group, Accounting Education - an International Journal, 15(4), 359-376.
  • Hooks, J.J. and Perera, H. (2006).The Evolution of Annual Reporting Practices of an Electricity Firm, Accounting Forum, 30(2), 85-104
  • Lye. J., Perera, H. and Rahman, A. (2005). The Evolution of Accruals-Based Crown (Government) Financial Statements in New Zealand, Accounting, Auditing and Accountability Journal, 18(6), 784-815.
  • Cahan, S.F., Rahman, A.R. and Perera, H.B. (2005). Global Diversification and Corporate Disclosure, Journal of International Accounting Research, 4(1), 73-93.
  • Velayutham, S. and Perera, M.H.B. (2004). The influence of emotions and culture on accountability and governance, Corporate Governance: The International Journal of Business in Society, 4(1), 52-64.
  • Perera, H.B, A. R. Rahman and S. F. Cahan (2003). Globalisation and the major accounting firms. Australian Accounting Review, 13(1),27-37.
  • Rahman, A.R., M.H.B. Perera and S. Ganesh (2002). Accounting practice harmony, accounting regulation and firm characteristics, Abacus, 38(1), 46-77.
  • Nyamori, R.O., M.H.B.Perera and Lawrence, S.R. (2001). The concept of organisational change and the implications for management accounting research, Journal of Accounting Literature, 20, 60-81.
  • Locke, J. and H. Perera, (2001). The intellectual structure of international accounting in the early 1990s, The International Journal of Accounting, (36), 223-249.
  • Perera, H., S. Velayutham and A.R.Rahman and (2001). Accounting and economic reforms in New Zealand: A study of the state/profession relationship, Advances in International Accounting, New York: Jai Press, (14), 151-179.
  • Dunk, A.S. and H. Perera (1997).The Incidence of Budgetary Slack: A Field Study Exploration. Accounting, Auditing and Accountability Journal. 10(5), 649-664.
  • Velayutham, S. and H. Perera (1996). Recent Developments in the Accounting Profession in New Zealand: A Case of Deprofessionalisation?. International Journal of Accounting, 31(4), 445-462. 
  • Velayutham, S. and H. Perera (1996). The Influence of Underlying Metaphysical Notions on Our Interpretation of Accounting. Accounting, Auditing and Accountability Journal. 9(4), 65-85.
  • Rahman, A.R., M.H.B. Perera and S. Ganeshanandam (1996). Measurement of Formal Harmonisation in Accounting: An Exploratory Study. Accounting and Business Research, 26(4), 325-339.
  • Velayutham, S. and H. Perera (1995). The Historical Context of Professional Ideology and the Tension and Strain in the Accounting Profession. Accounting Historians Journal. 22(1), 81-101
  • Hossain, M., M.H.B.Perera. and A.R.Rahman (1995).Voluntary Disclosure in the Annual Reports of New Zealand Companies. Journal of International Financial Management and Accounting. 6(1), 69-87.
  • Perera, M.H.B. and A.R.Rahman (1995). Conceptual Foundation of Accounting and Financial Reporting: Emerging Commonality of Purpose Between Australia and New Zealand. Pacific Accounting Review. 7(1), 1-23.
  • Rahman, A.R., M.H.B.Perera and G.D. Tower (1994). Accounting Harmonisation between Australia and New Zealand: Towards A Regulatory Union. International Journal of Accounting. 29(3), 171-192.
  • Perera, H. (1994). Culture and International Accounting: Some Thoughts on Research Issues and Prospects. Advances in International Accounting, (7), New York: Jai Press, 265-283.
  • Velayutham, S. and M.H.B.Perera (1993). Reflective Accountant: Towards a New Model for Professional Development. Accounting Education (U.K.), 2(4), 287-301.
  • Tower, G.D., M.H.B.Perera and A.R. Rahman (1992). Accounting Regulatory Design: A New Zealand Perspective. Advances in International Accounting. (5), New York: Jai Press. 115-142.
  • Perera, M.H.B. and M.R. Mathews (1990). The cultural relativity of accounting and international patterns of social accounting. Advances in International Accounting. (3), New York: JAI Press. 215-251.
  • Perera, M.H.B. (1989). Accounting in developing countries: A case for localised uniformity. The British Accounting Review. 21(2), 141-157.
  • Perera, M.H.B. (1989). Towards a framework to analyse the impact of culture upon accounting. International Journal of Accounting, Education and Research. 24(1), 42-56.
  • Perera, M.H.B. (1986). The cultural relativity of accounting systems. Vidyodaya Journal of Arts, Science and Letters (Sri Lanka). 14(1), 53-79.
  • Perera, M.H.B. (1975). Accounting and its environment in Sri Lanka. Abacus. 11(1), 86-96.

books toggle icon open Books

  • Doupnik,T.S. and Perera, H.B., International Accounting, (Fourth edition), New York:McGraw-Hill. 793 pp. (2014). 
  • InstructorsManual,  Doupnik, T.S. and Perera, H.B.,International Accounting, (Fourth edition)
  • Doupnik, T.S. and Perera,H.B. (2007). ContabilidadInternacional, (Primeraedicion) (Revision tecnica: Jose Luis Vazquez Costa & Hector R. GarciaRodriguez), McGraw-Hill.639 pp. (in Spanish)
  • Mathews,M.R. and Perera, M.H.B., Accounting Theory and Development, (Third Edition), Melbourne: ThomasNelson Australia, 402 pp. (1996).
  • InstructorsManual, Mathews, M.R. andPerera, M.H.B., Accounting Theory and Development, (Third Edition) 
  • Perera, M.H.B., Accounting for State Industrial and Commercial Enterprises in a Developing Country: With Special Reference to Sri Lanka. New York: Arno Press. 289 pp. (1980), (PhD thesis).

chapters toggle icon open Book Chapters

  • Perera, H. (2012). Adoption of international financial reporting standards in developing countries (Chapter 6,pp. 95-107), in Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe (eds.), Handbook of Accounting and Development, Edward Elgar Publishing Inc., Cheltenham,pp.325.
  • Hellmann, A., Perera, H. &Patel, C. (2011). National implications of accounting globalization: The caseof Germany', in Advances in Business and ManagementVolume 5, NovaScience Publications, New York.
  • Hellmann, A., Perera, H. &Patel,C. (2011).  Realities of globalization of financial reporting standards: Evidence from accounting modernization in Germany', in Advances in Business and ManagementVolume 5, Nova Science Publications,New York.
  • Perera. H. & Schadewitz (2007). Accounting and corporate governance: An investigation into the associated issues in Baltic countries, in Markus Granlund (ed.) Total Quality in Academic Accounting: Essays in honour of Kari Lukka, Sarja C/ Series C 3, Turku, Finland: Turku Schoolof Economics, 249-266.
  • Perera, H. (2007). The International and Cultural Aspects of Social Accounting, in Gray, R. and Guthrie, J. (eds.), Social Accounting, Mega Accounting and Beyond: A Festschrift in Honour of M.R.Mathews, Centre for Social and Environmental Accounting Research, School of Management, The University of St Andrews, Scotland. Chapter 8.
  • Perera, M.H.B. & Mathews, M.R.(2007). The Cultural Relativity of Accounting and International Patterns of Social Accounting, in Gray, R. and Guthrie, J. (eds.), Social Accounting. Mega Accounting and Beyond: A Festschrift in Honourof M.R.Mathews, Centre for Social and Environmental Accounting Research,School of Management, The University of St Andrews, Scotland. pp.215-251.
  • Lye. J., Perera, H. & Rahman, A.(2006). Grounded theory: A theory discovery method for accounting research, InZahirul Hoque (ed.) Methodological Issues in Accounting Research: Theories and Methods, London: Spiramus. pp.129-159.
  • Yapa, P.W.S. & M.H.B. Perera.(2005). Sri Lanka, In Saudagaran. S.M.(ed.), Asian Accounting Handbook - A User's Guide to the Accounting Environment in 16 Countries. Chapter 14, 769-808. Thomson.
  • Perera, H. (2004). The accountingprofession: Non-standard work as a growing trend. In Spoonley, P., Dupuis, A.& de Bruin (eds.).Work & Working in Twenty-first Century New Zealand, Palmerston North: Dunmore Press, Chapter 18, 254-266.
  • Rahman, A.R., M.H.B. Perera, &S. Ganesanandam (2004). Measurement of Formal Harmonisation in Accounting: AnExploratory Study. In Nobes, C.W. (ed.). Developments in International Accounting - International Harmonization of AccountingCheltonham: Edward Elgar Publishing Ltd., 2004.
  • Perera, M.H.B. N. Botica-Redmayne &A. Rahman (2001). Trends in accounting and auditing in New Zealand, in Shiobara, I. (ed.) International Auditing EnvironmentTokyo: Zeimukeiri-Kyokai Co. Ltd., 99-112.
  • Perera, M.H.B., A. Rahman & N.Botica-Redmayne (2001). Trends in accounting and auditing in Australia, in Shiobara, I. (ed.) International Auditing Environment, Tokyo: Zeimukeiri-Kyokai Co. Ltd., 113-122.
  • Perera, M.H.B. & A.R.Rahman(1997). Accounting and Its Environment in New Zealand, in Baydoun, N. Nishimura, A. and Willet, R (eds.). Accounting in the Asia Pacific Region, Singapore: Wiley, 127-157.

          (The Japanese version of the above book was published in 1995 by Kyushu University, Fukuoka,                 Japan, 35-68).

  • Chua, F.C., M.H.B. Perera &M.R.Mathews (1994). Integrating Ethics into Tertiary Accounting Programmes inNew Zealand and Australia, in Burns, J.O. and Needles, B.E. Jr. (eds.). Accounting Education for the 21st Century:The Global Challenge, American Accounting Association\ International Association for Accounting Education and Research, 375-385.
  • Perera, M.H.B. (1994). International Dimensions of Business and Accounting. in Hamilton, F.S.B., Garner, R.M.,Black, C.G. and Jackson, B.C.C., Accounting Information: A Decision Perspective, Chapter 7, Prentice Hall Australia.

conference toggle icon open Conferences and Presentations

  • Hellmann, A.,Perera, H. & Patel, C. (2012). 'Adoption of International Financial Reporting Standards in Germany: A case of 'lost' in translation', European Accounting Association 35th Annual Congress, Ljubljana, Slovenia.
  • Hellmann, A.,Perera, H. & Patel, C. (2011). 'Some theoretical and methodological suggestions for studies that analyse the meaning of accounting terms and narrations', European Accounting Association 34th Annual Congress, Rome, Italy.
  • Nyamori, R., Lawrence, S. & H. Perera (2011). 'Markets, Strategic Performance Management Systems and Revitalisation of Local Democracy: A Social Capital Analysis in the Context of a New Zealand Local Authority', European Network for Research into Accounting and Organisational Change (ENROAC), Lisbon, Portugal, 1-3 June.
  • Hellmann, A.,Perera, H. & Patel, C. (2010). 'Equivalence of IFRS across languages:Translation issues from English to German', Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Sydney.
  • Hellmann, A.,Perera, H. & Patel, C. (2010).  'Translation of IFRS and the problem of their consistent application', European Accounting Association 33rd Annual Congress, Istanbul,Turkey.
  • Appuhami, R.,Perera, S. & Perera, H. (2010).'Coercive Policy Diffusion in a Developing Country: The Case of Public Private Partnership in Sri Lanka', 6th International Conference on Accounting,Auditing and Management in Public Sector Reforms, Copenhagen, September.
  • Appuhami, R.,Perera, S. & Perera, H. (2010).'Management Control Systems ofPublic-Private Partnerships: Evidence on Minimising Relational Risk andPerformance Risk', 8th InternationalManagement Control Research Conference in University of Greenwich, London,September.
  •  Ekanayake, A.Perera, S. & Perera, H. (2010).  'Contextual relativity of the role of accounting in corporate governance', Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Sydney, July.
  • Ekanayake, A.,Perera, S. & Perera, H. (2010). 'Accounting and Corporate Governance in the Banking Industry: Case Study of a Public Sector Bank in Sri Lanka', Accounting and Finance Association ofAustralia and New Zealand (AFAANZ) Conference, Christchurch, July. 
  • Hellmann, A.,Perera, H. & Patel, C. (2009).  'Modernisation of the German Commercial Code: Prospects and Concerns',European Accounting Association 32nd Annual Congress, Tampere, Finland.
  • Appuhami, R.,Perera, S. & Perera, H. (2009).'Towards a Framework to Analyze the use of Management Control Systems in Public-Private Partnerships', 9th Manufacturing Accounting Research (MAR) Conference,Muenster, Germany June.
  • Hellmann, A.,Perera, H. & Patel, C. (2009). 'The impact of International FinancialReporting Standards on the Modernisation of the German Commercial Code', 21st Asian-Pacific Conference onInternational Accounting Issues, Las Vegas, November.
  • Wu, H. and Perera, H., & Patel, C. (2009).'Accounting and Its Environment in China',21st Asian-PacificConference on International Accounting Issues, Las Vegas, November.
  • Pan, P. & Perera, H. (2008). 'An EmpiricalInvestigation into the Market Relevance of University Accounting Programs: AnAustralian Study', 20th AsianPacific Conference on International Accounting Issues, Paris, November.
  • Hellmann, A., Perera, H. & Patel, C. (2008). 'Accounting Ecology and the Adoption ofInternational Financial Reporting Standards in Germany', 20th Asian-Pacific Conference on International AccountingIssues, Paris, November.
  • Ekanayake,A. Perera, S. & Perera, H. (2008).  'Towardsa framework to explain the role of accounting in corporate governance: withspecial reference to the banking sector in Sri Lanka',20thAsian-Pacific Conference on International Accounting Issues, Paris,November.
  • Wu, H. &Perera, H. (2008). 'The Effectiveness of Anglo-American Concepts of CorporateGovernance and Financial Reporting in China',9th Annual Conference of the Asian Academic Accounting Association,Dubai, November.
  • Rahman,A., Yammeesri, J. & Perera, H. (2008). 'Abnormal accruals in international settings: A comparative study of the USA, Japan and Thailand', American Accounting Association Annual Meeting,Anaheim, August.
  • Durden, C. & Perera, H. (2007). 'Sailing through turbulence:Strategic control or strategic navigation?'Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Auckland, July.
  • Chua,F., Perera, H., & Carr, S. (2006). 'University accounting curricula: Astudy of employers' and alumni perceptions', The 10th World Congress of Accounting Educators, and theAnnual Conference of the International Association of Accounting Education andResearch, Istanbul, November.
  • Carr, S., Chua, F. & Perera, H. (2005). 'University accounting curricula:  The perceptions of an alumni group', International Association of Accounting Education and Research, Bordeaux, September.
  • Durden, C. & Perera, H. (2003). 'Beyond the balanced scorecard: Towards a strategic navigation approach to performance management',American Accounting Association Annual Meeting, Honolulu,Hawaii, August.
  • Perera, H, Chua, F. & Carr, S. (2002). 'Customer focus as a determinant in designing accounting programmes: An empirical investigation into employers' perceptions',14th Asian-Pacific Conference on International Accounting Issues, Los Angeles, November.
  • Cahan,S., Rahman, A. & Perera, H. (2002). 'Global diversification and voluntary corporate disclosure', Accounting Association of Australia and NewZealand (AAANZ) Annual Conference, Perth, July.
  • Velayutham,S. & Perera, H. (2002). 'The roleof professional accounting education: Towards a reflective practicum', American Accounting Association Annual Meeting, San Antonio,  August.
  • Schiller, S., Perera, H. & Lundahl, L. (2001).'Managing the soft side of management accounting: An empirical Investigation into managers' perceptions', 13th Asian Pacific Conference on International Accounting Issues, Rio de Janeiro,October.
  • Nyamori, R.O., Perera, H., & Lawrence, S. (2000). 'Theorising organisational change and the implications for strategic management accounting research', Accounting Association of Australia and New Zealand (AAANZ) Annual Conference, Hamilton Island, July.
  • Perera, H.B., Rahman, A.R. & Cahan, S.F. (2000). 'Globalisationof the accounting profession: Prospects and concerns', 12th Asian Pacific Conference on InternationalAccounting Issues, Beijing, October.
  • Chua, F.C. & Perera, H. (2000). 'The changingprofession: Accountancy's recent strategic repositioning', 12th Asian Pacific Conference on InternationalAccounting Issues, Beijing, October.
  • Velayutham, S. & Perera, H. (2000). 'Theinfluence of Guilt and shame on accountability and accounting practice', Asian Academic Accounting AssociationInaugural World Conference, Singapore, August.
  • Perera, H. &Baydoun, N. (1999). 'The Accounting Ecology of an Emerging Country in Crisis:The Case of Indonesia',11thAsian-Pacific Conference on             International Accounting Issues,Melbourne, November.
  • Perera, H.,  Velayutham, S. & Rahman, A.R. (1998). 'Accountingand the Economic Reforms in New Zealand: A Study of the State/ProfessionRelationship',American Accounting Association Annual Meeting, San Diego, August.
  • Cahan, S.F., Rahman, A.R. & Perera, H.B.(1999). 'Determinants of Disclosure by Global Firms', American Accounting Association Annual Meeting, San Diego, August
  • Rahman,A.R., Perera, M.H.B. & Ganesh, S. (1999). 'Accounting Practicearmonisation, Accounting Regulation and Firm Characteristics', American Accounting Association Annual Meeting, San Diego, August.
  • Locke, J. & Perera, H. (1998). 'Fragmentation in accounting: an analysis of International accounting as a catalyst for integration', 10th Asian-Pacific Conference on International Accounting Issues, Maui,Hawaii, October.
  • Rahman,A.R., Perera, H. & Ganeshanandam, S. (1997). 'Material Accounting Harmonisation, Accounting Regulation and Firm Characteristics: A Comparative Study of  Australia and NewZealand'.Accounting Association of Australia and New Zealand (AAANZ) Annual Conference, Hobart, July.
  • Lye, J.L.,Perera, M.H.B. & Rahman, A.R. (1997).   'Grounded Theory: A Theory Discovery Method for Accounting Research', Accounting Association Annual Congress, Graz, Austria, April.
  • Dunk, A.S. &Perera, H. (1996). 'A Field Study Exploration of the Factors Influencing the Incidence of Budgetary Slack',American Accounting Association Annual Meeting, Chicago, August.
  • Rahman,A.R., Perera, M.H.B. & Tower, G.D. (1994). 'Accounting Harmonisationbetween Australia and New Zealand: Towards A Regulatory Union', American Accounting Association AnnualMeeting, New York, August.
  • Perera,M.H.B. & Rahman, A.R. (1994). 'Conceptual Foundations of Accounting and Financial Reporting: Emerging Commonality of Purpose Between Australia and New Zealand', Accounting Association of Australia and New Zealand (AAANZ) Annual Conference, Wollongong, July.
  • Chua, F.,Mathews, M.R. & Perera, M.H.B. (1992). 'Integration of Ethics into Tertiary Accounting Programmes in New Zealand and Australia', Seventh International Conference on Accounting Education,Arlington, Virginia, October.
  • Velayutham,S. & Perera, H. (1992). 'The Reflective Accountant: Towards a New Model for Professional Development', AmericanAccounting Association Annual Meeting, Washington D.C., August.
  • Chua, F.C.,Mathews, M.R. & Perera, M.H.B. (1991). 'Ethics Education in Accounting: An Australasian Perspective', American Accounting Association Annual Meeting, Nashville,  August.
  • Rahman, A.R., Perera, M.H.B. & Tower, G.D,(1991). 'Towards an Accounting Regulatory Union Between New Zealand and Australia', Accounting Association of Australia and New Zealand (AAANZ) Annual Conference, Brisbane, July.
  • Perera,M.H.B. & Mathews, M.R. (1989). 'A Unique Experience in Combining Academic and Professional Accounting Education : The New Zealand Case', American Accounting Association Annual Meeting, Hawaii, August.
  • Perera,M.H.B. & Mathews, M.R. (1989). 'A Unique Experience in Combining Academicand Professional Accounting Education : The New Zealand Case', 1st Asian-Pacific Conference on International Accounting Issues, Fresno, California, October. 
  • Perera,M.H.B. (1988). 'Accounting in Developing Countries - Case for Localised Uniformity', Accounting Association of Australia and New Zealand (AAANZ) Annual Conference, Canberra, August.
  • Perera,M.H.B. (1987). 'Toward a Framework for Analysing the Impact of Culture upon Accounting', Accounting Association ofAustralia and New Zealand (AAANZ) Annual Conference, Auckland, August.
  • Perera,M.H.B. & Mathews, M.R. (1987).     'TheInterrelationship of Culture and Accounting with Particular Reference to SocialAccounting', American Accounting Association Annual Meeting, Cincinnati, Ohio, August.

phd supervision toggle icon open PhD Student Supervision

Completions:

Macquarie University

  • Thesis: International convergence of financial reporting standards and accounting modernization in Germany, (2012)*.
  • Thesis: Adoption of Anglo-American models of corporate governance and financial reporting in China, (2012)*.
  • Thesis: Management control systems in public-private partnerships: The case of Sri Lanka, (2012).
  • Thesis: The role of accounting in corporate governance of banks in a developing country: Evidence from Sri Lanka, (2011).
  • Thesis: Implications of the Global Trend towards Convergence of Financial Reporting Standards - A Comparative Study of Australia and Fiji, (2009).

Massey University

  • Thesis: Governing the Local: A Case Study of the Use of Markets and Strategic Performance Measurement Systems in a Local Authority in New Zealand, (2005)*.
  • Thesis: The Interface between Management Accounting and Organisational Strategy: From Strategic Control to Strategic Navigation, (2004)*.
  • Thesis: Crisis in the Accounting Profession: An Analysis of the Emerging Ideology, Structure and Practice. (1996)*.
  • Thesis: Fragmentation in Accounting: An Analysis of International Accounting as a Catalyst for Integration. (1996)*.
  • Thesis: Determinants of Accounting Practices and Disclosures in the New Zealand Life Insurance Industry. (1996).
  • Thesis: The Contemporaneous Movement Between Cash Flow and Accruals Based Performance Numbers: The New Zealand Evidence  (1995)*.
  • Thesis: Accounting Regulation as an Instrument of Public Accountability: A Case Study of New Zealand (1991)*. 

          * Chief Supervisor

Research Reports

  • Rahman, A.R., and M.H.B.Perera (1996). Closer Economic Relations (CER) and the Issues of Accounting Harmonisation between New Zealand and Australia, pp. 193. A project funded by New Zealand Society of Accountants Coopers and Lybrand Peter Barr Fellowship and Massey University Research Fund (The research was completed and report submitted in 1996).
  • Perera, H.,(2003). Non-standard work in the accounting profession in New Zealand: Some preliminary evidence,Research Report Series 2003/3, Albany and Palmerston North: Labour Market Dynamics Research Programme (ISSN:1175-592X; ISBN: 0-9582293-8-4).
  • Firkin, P., E. McLaren, P. Spoonley, A. de Bruin, A. Dupuis, R. Cremer, J. Overton and H.Perera (2002). Non-standard work: Alternative working arrangements amongst knowledge workers, Research Report Series 2002/1, Albany and Palmerston North: Labour Market Dynamics Research Programme (ISSN: 1175-592X; ISBN: 0-9582293-5-X).
    (The Labour Market Dynamics Research Programme is funded by the Public Goods Science Fund of New Zealand)
  • Perera, M.H.B. (1985). International Accounting Standards and the Developing Countries, Research Report, University of Glasgow, U.K..141 pp.

Visiting Positions

Visiting Professor:

  • Graduate School of International Social Science, Faculty of Business Administration, Yokohama National University, Japan February-March, 2004)
  • Department of Business Administration, Abo Akademi University, Finland (March-September, 2004)
  • Faculty of Business, Northern Territory University, Darwin, Australia (April - July 1997)
  • Department of Accounting and Finance, Turku School of Economics and Business Administration, Finland (January - April 1997)
  • Department of Accounting and Finance, University of Wollongong, Australia (July - December 1996)

Visiting Fellow:

  • University of New South Wales, Australia (September 1985 - January 1986) 
  • Leverhulme Commonwealth/U.S.A. Post-doctoral Fellow 1984/85, University of Glasgow, U.K. (January 1985 - August 1985).

Publications and Research