Prof. Indra Abeysekera

Professor of Accounting and Dean of DBA at S P Jain School of Global Management in Sydney Australia

PhD MCom MA PGDipHEd (Macq.), MEd (Syd.), MSc (Wales), BSc (Pera.), ACMA, CA, CPA

Adjunct Professor in Accounting, Ton Duc Thang University, Ho Chi Minh City, Vietnam

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Phone: +61 (0)417 405 399

Google Scholar: https://scholar.google.com.au/citations?user=i3w0l

In 2014, Professor Indra Abeysekera was appointed as a continuing Adjunct Professor of Accounting at Ton Duc Thang University in Ho Chi Minh City, Vietnam. In 2015-2016, he became the Ernst & Young Endowment Professor of Accounting at the University of Kelaniya, Sri Lanka where he served in that position until 2016. In 2014, he was Visiting Professor at Shanghai University of International Business and Economics, China. He is currently the Professor of Accounting and Dean of DBA at S P Jain School of Global Management in Sydney Australia, having previously held academic posts at Central Qeensland University Australia (Professor of Accounting and finance, and Discipline Leader), having previously held academic posts at University of Wollongong (Associate Professor of Accounting and Associate Head), The University of Sydney (Senior Lecturer in Accounting), and Macquarie University (Associate Lecturer and Lecturer) . He has gained academic qualifications from diverse disciplines, bringing richness to intellectual thought. He is also a chartered accountant in Australia, chartered management accountant in the U.K., and CPA in Australia.

 

Prior to joining academia, Professor Indra worked in 18 different organisations spanning the private and public sectors, both overseas and in Australia, as an employee in the early stages and as a consultant in accounting and business in the later stages of his career. These organisations include Coopers & Lybrand (now PriceWaterhouseCoopers), Toyota Finance Australia, Hawker de Havilland (now Boeing), Ansett Worldwide, GEC Alsthom, Unilever Australia, and U.S.A.I.D. He has developed and led to small businesses, and has an experiential understanding of entrepreneurship.

 

Professor Abeysekera has published over 100 peer-reviewed articles across a range of academic disciplines: emotional capital, intellectual capital, integrated reporting, financial and non-financial accounting, knowledge management, and accounting education. Additionally, he has authored eight books: four research books, one textbook, and three other teaching books.

 

While in academia, he has consistently engaged with the accountancy profession, holding various governance roles. Given his in-depth experiential understanding of both academia and practice, he skillfully combines conceptual approaches with practice to bring relevance to research and teaching.

 

Professor Abeysekera has presented his ideas and research findings at numerous refereed international conferences, professional accountancy institutions, and universities. His opinion on accounting and business matters has been broadcast by radio, television and newspapers. In 2015, he was the keynote speaker of the International Conference in accounting researchers and educators in Sri Lanka. In October 2004, Professor Indra was listed as a "prominent Sri Lankan abroad" on the Board of Investment of Sri Lanka website, an accolade awarded to a handful of Sri Lankan-born experts living abroad.

 

Download journal articles from: http://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=1410614

 

Publications

2016
Journal article
Abeysekera , I. (2016). Does the classification of intangibles matter? An equivalent testing. Advances in Accounting, Vol. 32, No. 4, DOI: 10.1016/j.adiac.2016.02.03 (corrected proof, online).
Lu, Y. & Abeysekera, I. What do stakeholders care about? Investigating social and environmental disclosure in China. Journal of Business Ethics, DOI: 10.1007/s10551-015-2844-5 (corrected proof, online).
Hoang, T.C., Abeysekera, I. & Ma, S. Board Diversity and Corporate Social Disclosure: Evidence from Vietnam, Journal of Business Ethics, DOI: 10.1007/s10551-016-3260-1 (corrected proof, online).
Abeysekera , I. How best to communicate intangible resources on websites to inform corporate- growth reputation of small entrepreneurial businesses. Journal of Small Business Management (forthcoming).
Sithole, S., Chandler, P., Abeysekera, I. & Paas, F. Benefits of guided self-management attention on learning accounting. Journal of Educational Psychology (forthcoming).
Hoang, T.C., Abeysekera, I. & Ma, S. The effect of board diversity on earnings quality: An empirical study of listed firms in Vietnam. Australian Accounting Review (forthcoming).
Book
Sithole, S.T.M. & Abeysekera, I. Accounting education: A cognitive load theory perspective. Routledge, New York (forthcoming).
Conference paper
Yang, Y. & Abeysekera, I. (2016). Intellectual capital reporting and opportunistic underlying earnings disclosure of Australian listed firms. Manufacturing Accounting Research Conference, European Institute of Advanced Studies in Management, Lisbon, Portugal, June 15-17.

 

Yang, Y. & Abeysekera, I. (2016). Equity overvaluation and managers’ choices of using opportunistic underlying earnings reporting and accruals earnings management: Australian evidence. Accounting and Finance Association of Australia and New Zealand (AFAANZ), Gold Coast, Australia, July 3–5.

 

Keynote speech
3rd International Conference on Finance and Economics, Ho Chi Minh City, Vietnam 15th June. Listen to the speech.
2015
Journal article
Abeysekera , I. (2015). Student preferences for instructional methods in an accounting curriculum. International Journal of Teaching and Learning in Higher Education, Vol. 25, No. 3, pp. 310-319.
Abeysekera , I. (2015). The role of work-integrated learning in student preferences of instructional methods in an accounting curriculum. Asia Pacific Journal of Cooperative Education, Vol. 16, No. 1, pp. 71-86.
Lu, Y., Abeysekera, I. & Cortese, C. (2015). Corporate social responsibility reporting quality, board characteristics and corporate social reputation: Evidence from China, Pacific Accounting Review, Vol. 27, No.1, pp. 38-52.
Conference paper
Abeysekera , I. & Jebeile, S. (2015). Difficulties students experienced in learning transfer pricing. 1st International Conference in Accounting Researchers and Educators, University of Kelaniya, Sri Lanka, 9 October.
Keynote speech
1st International Conference in Accounting Researchers and Educators, University of Kelaniya, Sri Lanka, 9 October. Listen to the speech
2014
Journal article
Abeysekera , I. (2014). Giftedness and talent in university education: A review of issues and perspectives. Gifted and Talented International, Vol. 29, No. 1&2, pp. 137-146.
Abeysekera , I. (2014). Why do firms disclose and not disclose structural intangibles? Advances in Accounting, Vol. 30, No. 2, pp. 381-393.
Lu, Y. & Abeysekera, I. (2014). Stakeholders' power, corporate characteristics, and social and environmental disclosure: evidence from China. Journal of Cleaner Production, Vol. 64, pp. 426-436.
L i , F., Abeysekera, I. & Ma, S. (2014). The effect of financial status on earnings quality of Chinese-listed firms. Journal of Asia-Pacific Business, Vol. 15, No. 1, pp. 4-26.
Abeysekera , I. (2014). Secondary analysis of two environmental practice studies. Do empirical variables represent expressed theoretical constructs? Journal of Cleaner Production, Vol. 15, pp. 7-17.
Abeysekera , I. (2014). Signalling external capital disclosure in annual reports. Corporate Ownership and Control, Vol. 11, No. 4, pp. 193-202.
Book
Lu, Y. & Abeysekera, I. (2014). Social and environmental disclosure by Chinese firms. New York, United States: Routledge. (ISBN: 978-1783-501-687)
Report
Luckins, J., Abeysekera, I., Chew, T., Egan, T., Hardidge, D., Jakubicki, P., Lee, A., Richards, M., Ridley, C., Ghandar, A., Shying, M., Subramaniam, R. & Tsahuridu, E. (2014). A guide to understanding the financial reports of not-for-profit entities. Southbank, Australia: CPA Australia. (ISBN 978-1-921742-52-1) http://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/reporting/not-for-profit-guide.pdf
Conference paper
Yang, Y. and Abeysekera, I. (2014). Underlying profit and financial reporting quality of Australian listed firms, Accounting and Finance Association of Australia and New Zealand (AFAANZ), Auckland, New Zealand, July 6–8.
Hoang, T., Abeysekera, I. and Ma, S. (2014). Is board diversity associated with the quality of earnings? Accounting and Finance Association of Australia and New Zealand (AFAANZ), Auckland, New Zealand, July 6–8.
Hoang, T. C., Abeysekera , I. and Ma, S. (2014). State Ownership and Earnings Management: Empirical Evidence from Vietnamese Listed Firms. The International Conference on Finance and Economics, Hochiminh city, Vietnam, 2-4 June.
2013
Journal article
Abeysekera , I. (2013). A template for integrated reporting. Journal of Intellectual Capital, Vol. 14, No. 2, pp. 227-245.
Li, F., Abeysekera, I. & Ma, S. (2013). Earnings quality and stress levels of Chinese listed companies. Academy of Taiwan Business Management Review, Vol. 9, No. 1, pp. 109-116.
Book
Kamaruddin, K. & Abeysekera, I. (2013). Intellectual Capital and Public Sector Performance. United Kingdom: Emerald Group Publishing Limited. (ISBN: 978-1783-501-687).
Report
Hardidge, D., Abeysekera, I., Chew, T., De Santi, R., Egan, T., Ghandar, A., Jakubicki, P., Lee, A., Luckins, J., Ridley, C., Shying, M., Sinclair, J., Subramaniam, R. & Tsahuridu, E. (2013). A guide to understanding auditing and assurance: listed companies. Southbank, Australia: CPA Australia. (ISBN 978-1-921742-40-8) http://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/auditing-assurance/guide-understanding-audit-assurance.pdf (ISBN 978-1-921742-52-1)
Luckins, J., Abeysekera, I., Chew, T., Egan, T., Hardidge, D., Jakubicki, P., Lee, A., Richards, M., Ridley, C., Row, V., Ghandar, A., Tsahuridu, E., Shying, M. & Subramaniam, R. (2013). Charities: a guide to financial reporting and assurance requirements. Southbank, Australia: CPA Australia. (ISBN 978-1-921742-48-4) http://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/auditing-assurance/charities-guide-report.pdf
Conference paper
Lu, Y. & Abeysekera, I. 2013, Stakeholders’ perceptions on social and environmental disclosure in China, Seventh Asia Pacific Interdisciplinary Research in Accounting Conference, Kobe, Japan, July 26–28.
2012
Journal article
Abeysekera , I. (2012). Role of remuneration committee in narrative human capital disclosure. Accounting and Finance, Vol. 52, Supplementary 1, pp . 1-23.
Abeysekera , I. (2012). Measuring and recognizing the value of purchased goodwill: A note on market value measurement method. Academy of Taiwan Business Management Review, Vol. 8, No. 3, pp. 57-65.
Report
Luckins, J., Abeysekera, I., Chew, T., Egan, T., Ghandar, A., Hardidge, D., Jakubicki, P., Lee, A., Pratt, D., Richards, M., Ridley, C., Row, V., Shying, M. & Subramaniam, R. (2012). A guide to understanding annual reports: listed companies. Southbank, Australia: CPA Australia. (ISBN 978-1-921742-34-7)
http://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/reporting/guide-to-understanding-annual-reporting.pdf
Luckins, J., Abeysekera, I., Chew, T., Egan, T., Ghandar, A., Hardidge, D., Jakubicki, P., Lee, A., Pratt, D., Richards, M., Ridley, C., Row, V., Shying, M. & Subramaniam, R. (2012). Promoting improved transparency, accountability, and economic policy for governments: the Australian experience. Southbank, Australia: CPA Australia. (ISBN 978-1-921742-32-3)
http://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/reporting/transparency-accountability-economic-policy.pdf
Conference paper
Abeysekera , I. (2012). Environmental disclosure and environment performance. an analysis using matrix summaries. American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting (pp. 1-35). Washington, DC: American Accounting Association.
Abeysekera , I. (2012). Website intangibles disclosure and corporate growth reputation of small businesses. In A. Valentincic , S. Slapnicar , M. Lapanja , T. Drolc , J. Pucelj & J. Koren (Eds.), Conference Proceedings, EAA 2012 (p. 366). Ljubljana, Slovenia: Faculty of Economics, University of Ljubljana.
2011
Journal article
Abeysekera , I. (2011). The relation of intellectual capital disclosure strategies and market value in two political settings. Journal of Intellectual Capital, Vol. 12, No. 2, pp. 319-338.
Abeysekera , I. 2011. Learning financial accounting in a tertiary institution of a developing country. An investigation into instructional methods. Journal of University Teaching and Learning Practice, Vol. 8, No. 1, pp. 1-15.
Abeysekera , I. (2011). Civil war, stock return, and intellectual capital disclosure in Sri Lanka. Advances in Accounting, Vol. 27, No. 2, pp. 331-337.
Li, F., Abeysekera, I. & Ma, S. (2011). Earnings management and the effect of earnings quality in relation to stress level and bankruptcy level of Chinese listed firms. Corporate Ownership and Control, Vol. 9, No. 1, pp. 366-391.
Book
Abeysekera , I. (2011). Reputation Building, Website Disclosure & the Case of Intellectual Capital. Bingley, U.K: Emerald Publishing. (ISBN: 978-0-85724-505-2)
Conference paper
Abeysekera , I. (2011). Preparers’ perspective of structural capital disclosure in annual reports: evidence from listed firms on the Colombo Stock Exchange. The 12th Asian Academic Accounting Association Annual Conference (p. 77). Bali, Indonesia: Departemen Akuntansi FE Universitas Indonesia.
Abeysekera , I. (2011). The effect of disclosure transparency on intangibles and analysts’ stock pricing forecasts. 2011 Accounting and Finance Association of Australia and New Zealand Conference (p. 46). AFAANZ.
Abeysekera , I., Jebeile, S. & Kamuruddin, K. (2010). Researching for intellectual capital management in new public sector organisations for effectiveness, efficiency, and reputation. Accounting and Finance Association of Australia and New Zealand Conference (pp. 1-23). Christchurch, New Zealand: AFAANZ.
2010
Journal article
Abeysekera , I. (2010). The influence of board size on intellectual capital disclosure by Kenyan listed firms. Journal of Intellectual Capital, Vol. 11, No. 4, pp. 504-518.
Jebeile , S. H. & Abeysekera, I. (2010). The spread of ICT innovation in accounting education. International Journal of Teaching and Learning in Higher Education, Vol. 22, No. 2, pp. 158-168.
Conference paper
Li, F., Abeysekera, I. & Ma, S. (2010). Earnings Quality In Relation To Stress Level And Bankruptcy Level Of Chinese Listed Companies. AFAANZ Conference 2010 (p. 101). Christchurch, New Zealand: AFAANZ.
Lu, Y., Abeysekera, I. & Cortese, C. L. (2010). Determinants of corporate social and environmental disclosure of socially responsible Chinese listed firms. CSEAR Australasian Conference (pp. 1-1). Albury Wodonga Australia : Charles Sturt University.
Abeysekera , I. (2010). An empirical analysis of the relationship between board size and committees, and narrative human capital disclosure. Finance and Corporate Governance Conference 2010 (pp. 1-42). Melbourne: SSRN.
2009
Journal article
Abhayawansa , S. & Abeysekera, I. (2009). Intellectual capital disclosure from sell-side analyst perspective. Journal of Intellectual Capital, Vol. 10, No. 2, pp. 294-306.
Conference paper
Abeysekera , I. (2009). Further evidence of critical thinking skills and final examination performance in intermediate financial accounting. AARE International Education Research Conference (pp. 1-15). Canberra, Australia: Australian Association For Research In Education.
2008
Journal article
Abeysekera , I. (2008). Intellectual capital practices of firms and the commodification of labour . Accounting Auditing and Accountability Journal, Vol. 21, No. 1, pp. 36-48.
Abeysekera , I. (2008). Motivations behind human capital disclosure in annual reports. Accounting Forum, Vol. 32, No. 1, pp. 1-13.
Abeysekera , I. (2008). Preferred learning methods: a comparison between international and domestic accounting students. Accounting Education: An International Journal, Vol. 17, No. 2, pp. 187-198.
Abhayawansa , S. & Abeysekera, I. (2008). An explanation of human capital disclosure from the resource-based perspective. Journal of Human Resource Costing and Accounting, Vol. 12, No. 1, pp. 51-64.
Murthy, V. & Abeysekera, I. (2008). Corporate social reporting practices of top Indian software firms. Australasian Accounting Business and Finance Journal, Vol. 2, No. 1, pp. 36-59.
Abeysekera , I. (2008). Intellectual capital disclosure trends: Singapore and Sri Lanka. Journal of Intellectual Capital, Vol. 9, No. 4, pp. 723-737.
Conference paper
Abeysekera , I. (2008). Narrative, visual and numerical intellectual capital disclosure as predictors of earnings per share. 31st Annual Congress of the European Accounting Association (EAA) (pp. 1-39). The Netherlands: the European Accounting Association.
Abeysekera , I. (2008). Intellectual capital disclosure, civil war, and realized earnings in current stock return. American Accounting Association Annual Meeting (p. [33]). Sarasota: American Accounting Association.
Abeysekera , I. (2008). Measuring and recognizing the nature of goodwill. Critical Perspectives on Accounting Conference Baruch College: New York.
Abhayawansa , S. & Abeysekera, I. (2008). An explanation of human capital disclosure from the resource based perspective. Critical Perspectives on Accounting Conference Baruch College: New York.
Abeysekera , I. (2008). Researching gifted and talented in tertiary education: Issues and directions. AARE 2008 International Education Research Conference (pp. 2-23). Brisbane: Australian Association for Research in Education.
2007
Journal article
Sujan, A. & Abeysekera, I. (2007). Intellectual Capital reporting practices of the top Australian firms. Australian Accounting Review, Vol. 17, No. 42, pp. 71-83.
Abeysekera , I. (2007). Intellectual capital reporting between a developing and developed nation. Journal of Intellectual Capital, Vol. 8, No. 2, pp. 329-345.
Murthy, V. & Abeysekera, I. (2007). Human capital value creation practices of software and service exporter firms in India. Journal of Human Resource Costing and Accounting, Vol. 11, No. 2, pp. 84-103.
Book
Abeysekera , I. (2007). Intellectual capital accounting: Practices in a developing country. New York: Routledge. (ISBN-10: 0415437547, or ISBN: 9780415437547)
Abeysekera , I. (2007). Accounting and the group. Melbourne: Thomson. (ISBN-9780-170-137-201)
Conference paper
Abeysekera , I. (2007). Determinants of final examination performance. 30th Annual Congress of the European Accounting Association (EAA) Belgium: the European Accounting Association (EAA).
Abeysekera , I. (2007). Intellectual capital practices of firms and the commodification of labour . 30th Annual Congress of the European Accounting Association (EAA) Belgium: the European Accounting Association (EAA).
Abeysekera , I. (2007). Motivations behind human capital disclosure in annual reports. 30th Annual Congress of the European Accounting Association (EAA) Begium: the European Accounting Association (EAA).
Abeysekera , I. (2007). Signalling external capital disclosure in annual reports. Fifth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference (pp. 1-3). New Zealand: University of Canterbury.
Abhayawansa , S. & Abeysekera, I. (2007). A review of intellectual capital disclosure from the sell-side analyst perspective. Accounting and Finance Association of Australia and New Zealand Conference (pp. 1-32). Melbourne: The Accounting Association of Australia & New Zealand (AFAANZ).
Murthy, V. & Abeysekera, I. (2007). Legitimising corporate social reporting through dual strategies: An Indian experience. 8th International Research Conference on Quality, Innovation and Knowledge Management Melbourne: Monash University.
Abeysekera , I. (2007). Intellectual capital practices of firms and the commodification of labour . Fifth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference (pp. 1-28). New Zealand: University of Canterbury.
Murthy, V. & Abeysekera, I. (2007). Corporate Social Reporting practices of top Indian Software Firms. 6th Australasian CSEAR Conference (pp. 1-19). Sydney: The University of Sydney.
Abhayawansa , S. & Abeysekera, I. (2007). Intellectual capital disclosure: Literature review of demand side and supply side. Accounting and Finance Association of Australia and New Zealand Conference (pp. 1-32). Carlton Victoria : The Accounting & Finance Association of Australia and New Zealand Ltd (AFAANZ).
Television interview
Interview with ART TV on State of Business program (about stock market regulation requirements) on 15 January 2007 from 8:15 pm to 8:30 pm. Repeated at 11:00 pm same day and 7:00 am following day.
Interview with ART TV on State of Business program (about stock market regulation requirements) on 7 January 2007 from 8:15 pm to 8:30 pm. Repeated at 11:00 pm same day and 7:00 am following day.
2006
Journal article
Abeysekera , I. (2006). Accounting meets politics: Theoretical interpretation of key events (1940 to 2003) of the accounting profession in Australia. Australian Accounting Review, Vol. 16, No. 1, pp. 64-74.
Abeysekera , I. (2006). Issues relating to designing a work-integrated learning program in an undergraduate accounting degree program and its implications for the curriculum. Asia-Pacific Journal of Cooperative Education, Vol. 7, No. 1, pp. 7-15.
Abeysekera , I. (2006). Managing human capital in a privately owned public hotel chain. International Journal of Hospitality Management, Vol. 25, No. 4, pp. 586-601.
Abeysekera , I. (2006). The project of intellectual capital disclosure: Researching the research. Journal of Intellectual Capital, Vol. 7, No. 1, pp. 61-67.
Guthrie, J. & Abeysekera, I. (2006). Content analysis of social, environmental reporting: What is new? Journal of Human Resource Costing and Accounting, Vol. 10, No. 2, pp. 114-126.
Conference paper
Sujan, A. & Abeysekera, I. (2006). Intellectual Capital reporting practices of the top Australian firms. Hawaii International Conference on System Sciences (pp. 1-19). Ireland: European Accounting Association.
Abeysekera , I. (2006). Conceptualising learning through preferred learning formats of tertiary students in Sri Lanka. 29th Annual Congress of the European Accounting Association (EAA) Dublin, Ireland: European Accounting Association.
Murthy, V. & Abeysekera, I. (2006). Human capital value creation practices of software and service exporter firms in India. 29th Annual Congress of the European Accounting Association (EAA) Dublin, Ireland: European Accounting Association.
Abeysekera , I. (2006). Preferred learning formats across the undergraduate accounting curriculum. Proceedings of the 5th Global Conference on Business & Economics Lynchburg, VA, USA: School of Business & Economics, Lynchburg College.
Abeysekera , I. (2006). Some forces shaping intellectual capital practices of firms in Sri Lanka. 8th Interdisciplinary Perspectives on Accounting (IPA) Conference (pp. 1-19). Cardiff: Cardiff Business School.
Magazine article
Abeysekera , I. (2006). Intellectual capital Financial Management (pp. 38-39), Chartered Institute of Management Accountants.
Newspaper article
Abeysekera , I. (2006). Student preferred lecture formats more beneficial. Based on an interview with Dr Indra Abeysekera and written by Surekha Galagoda, Sunday Observer, July 23, Lake House Printers, Colombo, p. 47. http://www.sundayobserver.lk/2006/07/23/mon14.asp
Television interview
Telecast interview with Rupavahini (TV) Corporation (in Sinhalese) and on Eye Channel (in English) of Sri Lanka (about improving quality of learning of accounting students in higher education in Sri Lanka), on 5:30 pm National News (Rupavahini) and 9:30 pm National News (Eye Channel), on 20 March 2006.
2005
Journal article
Abeysekera , I. & Guthrie, J. (2005). An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka. Critical Perspectives on Accounting, Vol. 16, No.3, pp. 151-163.
Abeysekera , I. (2005). Accounting: In crisis or ascendancy? Accounting History, Vol. 10, No. 3, pp. 71-87.
Conference paper
Abeysekera , I. (2005). Designing a work-integrated learning (WIL) program in an undergraduate accounting degree program and its implications for the curriculum. International Conference on Innovation in Accounting Teaching and Learning Tasmania: School of Accounting & Finance, University of Tasmania.
Abeysekera , I. (2005). International Harmonization of Accounting Imperialism - An Australian Perspective. 4th International Critical Management Studies (CMS) Conference (pp. 1-41). New Zealand: Waikato Management School.
Abeysekera , I. (2005). Preferred learning methods: A comparison between international and domestic accounting students. In P. Jeffery (Eds.), Australian Association for Research in Education (AARE ) Conference Victoria : Australian Association for Research in Education.
Abeysekera , I. (2005). The project of intellectual capital disclosure: Researching the research. 4th International Critical Management Studies Conference (pp. 1-19). New Zealand: Waikato Management School.
Abeysekera , I. (2005). Intellectual capital reporting differences between a developing and developed nation. Challenges in rebuilding Public Confidence of the Accounting Profession - Proceedings of the 6th Annual Conference of the Asian Academic Accounting Association (AAAA) Malaysia: the Asian Academic Accounting Association (AAAA).
Magazine article
Abeysekera , I. (2005). Capital idea . Charter , Sydney: the Institute of Chartered Accountants in Australia, pp. 62-63.
Abeysekera , I. (2005). Intellectual capital. Financial Management, London: Chartered Institute of Management Accountants, pp. 35-36.
Abhayawansa , S. & Abeysekera, I. (2005). IAS39. Financial Management, London: Chartered Institute of Management Accountants, pp. 22-23.
Abeysekera , I. (2005) Rebuilding Sri Lanka after the tsunami. Based on an interview with Dr Indra Abeysekera and written by Fiona Crawford, Macquarie University News, April, pp. 8–9.
Newspaper article
Abeysekera , I. (2005). The importance of accountability, effectiveness and efficiency. Based on an interview with Dr Indra Abeysekera and written by Marianne David, January 16, Sunday Leader, Leader International (Pvt) Ltd, Colombo, p. 24.
Abeysekera , I. (2005). Tsunami can be converted into gateway to prosperity. Based on an interview with Dr Indra Abeysekera and written by Brian Tissera, January 16, Sunday Island, Upali Newspapers Ltd, Colombo, p. 3
Abeysekera , I. (2005). Opportunities in adversity. Based on an interview with Dr Indra Abeysekera and written by Surekha Galagoda, Sunday Observer, January 9, Lake House Printers, Colombo, p. 39.
Radio broadcast
Interview with Sri Lanka Broadcasting Corporation, national radio station, on ‘Spotlight’ program (about intellectual capital practices of firms in Sri Lanka) on 25 January 2005 from 7:40 pm to 8:03 pm on 95.6 MH FM. Listen to the interview
Interview with Sri Lanka Broadcasting Corporation, national radio station, on ‘Spotlight’ program (about reconstruction of capital in Tsunami affected areas in Sri Lanka) on 14 January 2005 from 7:45 pm to 8:00 pm on 95.6 MH FM. Listen to the interview
Television interview
Interview with ART TV on State of Business program (about equitable economic development in Sri Lanka) on 13 January 2005 from 8:15 pm to 8:30 pm. Repeated at 11:00 pm same day and 7:00 am following day.
2004
Journal article
Abeysekera , I. & Guthrie, J. (2004). How is intellectual capital being reported in a developing nation. In T. Hopper & Z. Hoque (Eds.), Accounting and Accountability in transition economies: Research in accounting in emerging economies. Oxford: Elsevier Press, pp. 149-165.
Abeysekera , I. & Guthrie, J. (2004). Human capital reporting in a developing nation. British Accounting Review, Vol. 36, No. 3, pp. 251-268.
Abeysekera , I. (2004). The role of emotional assets and liabilities in a firm. Journal of Human Resource Costing and Accounting, Vol. 8, No. 1, pp. 35-44.
Conference paper
Abeysekera , I. (2004). Accounting meets politics: Theoretical interpretation of recent events (1940 to 2003) of the accounting profession in Australia. 10th World Congress of Accounting Historians Mississippi: University of Mississippi.
Abeysekera , I. (2004). Managing human capital in a privately owned public hotel chain. In L. Parker & L. Meng (Eds.), 4th Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference (pp. 1-21). Singapore: Singapore Management University (SMU).
Abeysekera , I. (2004). The role of emotional assets and liabilities in a firm. British Accounting Association Annual Conference Sheffield: British Accounting Association.
Abeysekera , I. (2004). Monitoring and reporting emotional capital. Asian Academic Accounting Association 2004, 5th Annual Conference, Bangkok, Thailand: AAAA.
Abeysekera , I. (2004). Monitoring and reporting emotional capital. Emerging Financial Markets and Services in Asia-Pacific conference, Sydney.
Magazine article
Abeysekera , I. (2004). Adopting international financial reporting standards (IFRS): Winners and losers. The Chartered Accountant, Sri Lanka: The Institute of Chartered Accountants of Sri Lanka, pp. 15-16.
Abeysekera , I. (2004). IC eye. Financial Management, London: the Chartered Institute of Management Accountants, pp. 28-29.
Abeysekera , I. (2004). IC eye. Synergy, The Journal of Sri Lanka Inc, Colombo, pp. 18-19.
Abeysekera , I. (2004). Looking at intellectual capital. Based on an interview with Dr Indra Abeysekera and written by Janine Vandentillaart, Postgrad and beyond@Macquarie, Issue 6, November, www.postgradandbeyond.mq.edu.au/newsletter, Sydney: Macquarie University.
Abeysekera , I. (2004). Macquarie in the media, Staff News, 20 ( 04), 19 November, p. 7, Sydney: Macquarie University.
Newspaper article
Abeysekera , I. (2004). Sri Lankan companies compete in low price markets. Based on an interview with Dr Indra Abeysekera and written by Iromi Perera, Financial Times on Sunday, October 10, Wijeya Publications, Colombo, p. 3.
Abeysekera , I. (2004). International accounting standards Lanka prefers to differ. Based on an interview with Dr Indra Abeysekera and written by Marianne David, The Sunday Leader, October 10, Leader International (Pvt) Ltd, Colombo, pp. 21, 24.
Television interview
Telecast interview with Eye Channel of Sri Lanka (integrated work-learning in higher education), on 9 pm National News, on 1 October 2004.
2003
Journal article
Abeysekera , I. (2003). Accounting for intellectual assets and liabilities. Journal of Human Resource Costing and Accounting, Vol. 7, No. 3, pp. 7-14.
Abeysekera , I. (2003). Intellectual accounting scorecard-measuring and reporting intellectual capital. Journal of the American Academy of Business, Cambridge, Vol. 3 Vol. (1&2), pp. 422-427.
Abeyseker a, I. (2003). Political economy of accounting in intellectual capital reporting. The European Journal of Management and Public Policy, Vol. 2, No. 1, pp. 65-79.
Conference paper
Abeysekera , I. (2003). Recognising intellectual capital in financial statements. Global Conference on Business and Economics, Lynchburg: Lynchburg College.
Abeysekera , I. (2003). Triple capital of a firm. In W. Noble (Eds.), 5th Industrial and Organisational Psychology Conference, Melbourne: the Australian Psychological Society.
Abeysekera , I. (2003). Accounting in crises or rises?. The third Accounting History International Conference Melbourne : AFAANZ.
Abeysekera , I. & Guthrie, J. (2003). Human capital reporting in a developing nation. 7th Interdisciplinary Perspectives on Accounting, Madrid.
Abeysekera , I. & Guthrie, J. (2003). Political economy of accounting in intellectual capital reporting. International West-East Conference Greenwich : Department of Accounting and Finance, University of Greenwich.
Abeysekera , I. & Guthrie, J. (2002). Intellectual capital trends in annual reports of Sri Lanka. In K. S. Dhir (Eds.), 31st Annual Meeting of the Western Decision Sciences Institute Western Decision Sciences Institute, Las Vegas.
Magazine article
Abeysekera , I. (2003). All in the mind, CIMA Insider (pp. 30-31).
Abeysekera , I. (2003). Shrik rapped, cash management, CIMA Insider (pp. 30-31) CIMA Insider.
Abeysekera , I. (2003). Three times tables . Triple capital CIMA (pp. 30-31) CIMA Insider.
2002
Journal article
Abeysekera , I. (2001). A framework to audit intellectual capital. Journal of Knowledge Management Practice, Vol. 2, pp. 1-10 (online).
Conference paper
Abeysekera , I. & Guthrie, J. (2002). Status of intellectual capital reporting in Sri Lanka - A research note. Critical Perspectives on Accounting Conference (pp. 1-19). New York: Baruch College : City University of New York.
Abeysekera , I. (2002). Managing knowledge - A review of literature. Doing Business Across Borders (DBAB) Conference, Newcastle: Newcastle Business School, University of Newcastle.
Magazine article
Abeysekera , I. (2002). Annual reports - Do they report the truth? Business Today (pp. 104-105) India: India Today Group.
Abeysekera , I. (2002). Emotional assets. LMD (p. 111), Colombo: Media Services.
Abeysekera , I. (2002). Mind over matter. CA Charter (pp. 58-59), Victoria: the Institute of Chartered Accountants in Australia.
Abeysekera , I. (2002). Navigation aid. CIMA Insider, (p. 15) CIMA.
2001
Magazine article
Abeysekera , I. (2001). Budgeting on spreadsheets. National Accountant, Melbourne : The National Institute of Accountants (NIA), pp. 38-39.
Abeysekera , I. (2001). Intellectual capital and knowledge management: Two sides of the same coin, Economic Review, Southampton : School of Social Sciences, University of Southampton, pp. 31-33.
Abeysekera , I. (2001). Measuring intellectual capital: Fact or fiction Business. Today India: The India Today Group, pp. 122-123.
Abeysekera , I. (2001). Tidy minders. CIMA Insider, CIMA, p. 18.
Newspaper article
Abeysekera , I. (2001). Leveraging knowledge for short, long term profit. The Sunday Business Times, Colombo: Sunday Times Newspaper, p. 4.
1997
Book
Abeysekera , I. (1997). Multiple Choice Questions and Answers in CPA Core I; with Worked Solutions. Sydney: I. Abeysekera . ( ISBN 0646324608)
Abeysekera , I. (1997). Multiple Choice Questions and Answers in CPA Core II; with Worked Solutions. Sydney: I. Abeysekera . ( ISBN 0646324616)
Abeysekera , I. (1997). Multiple Choice Questions in Australian Accounting Standards: With Suggested Anwsers. Sydney: I. Abeysekera . ( ISBN 0 646 31170 0)

 

Completed supervision:
PhD
Yiru Yang (Principal supervisor)
Dr Trang Cam Hoang (Principal supervisor)
Dr Seedwell Tanaka Muyako Sithole (Co-supervisor)
Dr Yingjun Lu (Sole supervisor)
Dr Kardina Kamaruddin (Principal supervisor)
Dr Feng Li (Principal supervisor)
Dr John Dumay (Associate supervisor)
DBA
Dr Ching Wa (Daniel) Ng (Sole supervisor)
Dr Munshi Samaduzzaman (Sole supervisor)
BCom Honours
Dr Vijaya Murthy (Sole supervisor)
Mr Ahmad Sujan (Sole supervisor)

 

 

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