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Edward Tello


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  • Title: Doctor
  • Positions:
    • Associate Lecturer - Department of Accounting and Corporate Governance
    • Early Career Fellowship - Department of Accounting and Corporate Governance
  • Qualifications: PhD, MCom(Macquarie), MIB(Macquarie), BEcon(Lima, Peru)

Contact Details

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Areas of Expertise

  • Water Accounting and Accountability
  • Social and Environmental Accounting
  • Business Ethics
  • International Business
  • Market Research


Edward Tello started his PhD at Macquarie University in 2008 and was awarded the doctoral degree in 2013. Prior to commencing his PhD, Edward was granted the Master's degree in Commerce (Accounting and Finance) and the Master's degree in International Business, both at Macquarie University. He also holds a Bachelor degree in Economic Sciences from Federico Villarreal University (Lima, Peru). Before coming to Australia, Edward worked in the Peruvian private sector, mainly in the area of international business. Edward's interests are varied, especially in the area of water accounting, accountability and social and environmental accounting. During the course of his doctoral degree, Edward worked on the National Water Accounting Development project conducted by the former Water Accounting Development Committee (WADC). Later, the WADC was superseded by the Water Accounting Standards Board (WASB) which was under the Bureau of Meteorology. In this pilot project, Edward, along with Dr James Hazelton and the members of the WADCO team, visited various pilot sites across Australia. Those pilot sites were working to implement water accounting. During the course of the project, Edward, along with Dr James Hazelton, developed issue-papers for consideration of the WASB. Other research interests include Business Ethics, Public Sector Accounting and Corruption.


  • Doctor of Philosophy: Accounting and Finance (Macquarie University)
  • Master of Commerce: in Accounting and Finance (Macquarie University)
  • Master of: International Business (Macquarie University)
  • Bachelor of: Economic Sciences (Universidad Nacional Federico Villarreal)

Research grants

  • Research Starter Grant - Faculty of Business and Economics: Tello, E. [2013] Research funding grant awarded to update data for a research paper, $4,980.00.
  • CPA/IGAP Research Funding: Tello, E. [2011] Research funding grant awarded by CPA Australia through the International Governance and Performance (IGAP) Research Centre, $2,885.00.
  • Water Accounting Standards Development research: Hazelton, J and Tello, E. [2008] Research undertaken to assist with the development of Australian Water Accounting Standards via participation in pilot process and development of issues papers for consideration by the Water Accounting Standards Board, $43,233.


journal toggle icon open Refereed Journal Articles

  • Tello, E., Hazelton, J. & Cummings, L. (In Press). Potential Users' Perceptions of General Purpose Water Accounting Reports, Accounting, Auditing and Accountability. [ABDC 2013 – A]

seminar toggle icon open Academic Seminar Presentations

  • Tello, E. Water Accounting Seminar held at Macquarie University, organised by the Department of Accounting and Corporate Governance. Sydney, October 2011

conference toggle icon open Conferences and Presentations

  • Referred / E1 conference publications:
    • Tello, E., Cummings, L. and Hazelton, J. (2011) Perspectives of Potential Users of Water Accounting Reports: An Accountability point of View in 10th Australasian Conference on Social and Environmental Accounting Research. Launceston (TAS), December 2011
    • Tello Melendez, E. And Hazelton, J. (2009) Standardised Water Accounting in Australia: Opportunities and Challenges in H2009: 32nd Hydrology and Water Resources Symposium. Newcastle, Australia, December 2009
    • Tello, E. and Hazelton, J. (2008) Implementation of Standardised Water Accounting in Australia in 7th Australasian Conference on Social and Environmental Accounting Research. Adelaide, December 2008
    • Tello, E. and Hazelton, J. (2008) Disclosure of Corporate Political Donations: Australian Evidence in Critical Perspectives on Accounting Conference. New York, USA, April 2008
  • E3 conference publications:
    • Tello, E. (2013) Accountability of Water Management: The Case Study of Groundwater in Australia in International Conference on Strategic Infrastructure Asset Management for Urban Deltas. Sydney (Australia), June 2013
    • Tello, E. (2012) Accounting and Accountability for Australian Groundwater Resources in 11th Australasian Conference on Social and Environmental Accounting Research (A-CSEAR). Wollongong (NSW), December 2012
    • Tello, E., Cummings, L. and Hazelton, J. (2012) Stakeholders' Perspectives on Standardised Water Accounting Reports: Accountability Perspective in 11th Australasian Conference on Social and Environmental Accounting Research (A-CSEAR). Wollongong (NSW), December 2012
    • Tello, E. (2012) Management of Groundwater Resources in Australia: Accountability Perspective in 24th CSEAR International Congress on Social and Environmental Accounting Research. University of St Andrews (Scotland), September 2012

other toggle icon open Other

  • Submission on Electoral Finance Reform: Leong, S., Hazelton, J., Tello, E. (2014) Parliament of New South Wales (,_Hazelton_and_Tello.pdf)
  • Review Article: Tello, E. (2013) Paper reviewed: 'From Risks to Shared Value? Corporate Strategies in Building a Global Water Accounting and Disclosure Regime' by Daniel, M. & Sojamo, S. (2012) in Water Alternatives. To be published in the Social and Environmental Accountability Journal, volume 33 issue 2
  • Review Articles: Tello, E. (2012) Paper reviewed: 'Sustainability Practices: Trends in New Zealand Businesses' by Collins, E., Roper, J. and Lawrence, S. (2010) in Business Strategy and the Environment. Published in the Social and Environmental Accountability Journal, volume 32 issue 1
  • Submission on Political Party Funding: Tello, E. (2008) 'Submission to Inquiry into Electoral and Political Party Funding' Parliament of New South Wales, Electoral and Political Party Funding Committee (Sydney). February 2008

Student information

  • Principal supervisor:

    Lorne Cummings

  • Associate supervisor:

    James Hazelton

  • Date of submission: 14/01/2013
  • Thesis title: The Role of Standardised Water Accounting in enhancing the Accountability of Australian Water Management
  • Abstract:

    Water is a crucial life-sustaining element. In the early stages of the twenty-first century, the Earth is facing a severe water crisis. Reasons for this crisis are diverse, ranging from location, misuse, climate change, pollution and population growth. The consensus of scientific opinion is that the crisis is getting worse and will continue on the same path unless corrective actions are taken (United Nations, 2003).

    My PhD evaluated the extent to which this Standardised Water Accounting can enhance accountability. Accountability has been defined as the 'duty to provide an account or reckoning of those actions for which one is held responsible' (Gray et al., 1996). I applied Gray et al.'s (1996) accountability model to evaluate accountability. This model comprises three elements: Relationship, Information and Instructions about Actions, Reward and Power. I extended those elements to include elements of the public sector in the context of national water accounting: Clarity of Relationship, Transparency and Power of Accountees.

    My PhD was divided into three parts. The first part examined the perspectives of report preparers on the adoption of Standardised Water Accounting and in particular, whether or not they consider it will enhance accountability. The research method was a case study-participant observation in which 5 pilot sites across Australia were visited over 2 years. A key finding is that discharging accountability is problematic as changes in water 'assets' are largely beyond the control of water managers and reporting therefore contributes little to accountability. One proposed solution was the disclosure of compliance with water management plans within water accounts but this has been met with some resistance.

    The second study examined perspectives of users of water accounting reports with a special emphasis on accountability. A mixed-method is used to gather data. In the quantitative phase, a questionnaire was designed and delivered to stakeholders in 5 different water-related events resulting in 36 usable responses. In the qualitative phase, submissions to the Water Accounting Standards Board on the standard were coded and analysed. A key finding is that the majority of respondents are undecided about whether or not Standardised Water Accounting is a useful tool for discharging the accountability of water managers.The third study examined Standardised Water Accounting for groundwater. Groundwater is critically important for Australian water management because it offers an interesting option for those areas in which precipitation is variable. Two case study organisations were chosen (in New South Wales and in South Australia) which provided the data to examine the research question.

phd supervision toggle icon open PhD Student Supervision

Student: Dushyanthi Hewawithana

Principal supervisor: Dr James Hazelton, Macquarie University

Associate supervisors: Dr Greg Walkerden, Macquarie University and Dr Edward Tello, Macquarie University

Thesis title: Surface and Groundwater Accounting and Accountability: A Catchment-level Perspective (Macquarie University, Australia)