Professor Indra Abeysekera

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

Professor in Accounting

Professor Abeysekera previously held academic posts at S P Jain School of Global Management (Dean of the Doctor of Business Administration and Professor in Accounting), Central Queensland University (Discipline Leader and Professor in Accounting and Finance), University of Wollongong (Associate Head and Associate Professor in Accounting), The University of Sydney (Senior Lecturer in Accounting), and Macquarie University (Lecturer in Accounting).

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 nine books: five research books, one textbook, and three other teaching books. He has supervised nine doctoral students from start to completion, and eight of them as principal and/or sole supervisor. While in academia he has consistently engaged with the accountancy profession, holding various governance roles and has delivered keynote speeches at international conferences.

Professor Abeysekera holds PhD MA MCom (Macquarie University) MEd (The University of Sydney) MSc (University of Wales) and BSc (University of Peradeniya). He is also a Chartered Accountant in Australia, Chartered Management Accountant in the U.K., and CPA in Australia. These academic qualifications from diverse disciplines and professional qualifications enable him to bring richness to intellectual thought.

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. 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.

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Education

  • PhD in Management, Macquarie Graduate School of Management, Macquarie University, Australia
  • Master of Arts, Macquarie University, Australia
  • Master of Commerce, Macquarie University, Australia
  • Graduate Diploma in Higher Education, Macquarie University, Australia
  • Master of Education, University of Sydney, Australia
  • Master of Science, University of Wales, U.K.
  • Bachelor of Science, University of Peradeniya, Sri Lanka
  • Chartered Accountant, Chartered Accountants Association of Australia and New Zealand
  • CPA (Certified Practicing Accountant), CPA Australia
  • Chartered Management Accountant, Chartered Institute of Management Accountant, U.K.

Academic Experience

  • Dean of the Doctor of Business Administration and Professor in Accounting, S P Jain School of Global Management, Australia
  • Professor in Accounting and Finance, Central Queensland University, Australia
  • Associate Professor in Accounting, University of Wollongong, Australia
  • Senior Lecturer in Accounting, The University of Sydney, Australia
  • Lecturer in Accounting, Macquarie University, Australia
  • Discipline Leader, Accounting and Business Law, Central Queensland University, Australia
  • Head of Postgraduate Accounting Programs, Central Queensland University, Australia
  • Associate Head of Accounting, University of Wollongong, Australia
  • Director of Research in Accounting and Finance, University of Wollongong, Australia
  • Member of the Academic Senate, University of Wollongong, Australia
  • Postgraduate Studies Advisor in Accounting, University of Wollongong, Australia
  • Undergraduate studies co-coordinator, Discipline of Accounting, The University of Sydney, Australia
  • Editorial Board of Journal of Intellectual Capital (2006-2014), Journal of Knowledge Management Practice (since 2006), Journal of Human Resource Costing & Accounting (since 2006 and until ceasing publication in 2012)
  • External Examiner of Doctoral theses: University of Sydney Australia, Macquarie University Australia, University of New England Australia, Australian Catholic University, University of South Australia, Lincoln University New Zealand, Auckland University of Technology New Zealand, Acharya Nagarjuna University India, Universiti Technologi Mara Malaysia  
  • External Reviewer of Professorial Appointments: University of Sarjah, United Arab Emirates

Teaching Experience

  • Doctoral degree teaching: Research methodology and literature review, Statistical tools and techniques for research, Case methodology and qualitative research, Research proposal and ethics
  • Master degree teaching: financial accounting, accounting theory, research methods
  • Bachelor degree teaching: financial accounting, management accounting

Consulting Experience

  • Ansett Worldwide Aviation Services
  • Australian Combined Emergency Services
  • Capital Development & Investment Company
  • Chicago Bridge & Iron (CBI Constructors) 
  • Coopers & Lybrand (now PwC)
  • Danka Australia
  • FreightCorp (now Pacific National)
  • GEC Alsthom
  • Hawker de Havilland (now Boeing)
  • Hotel Team Services
  • Novartis Crop Protection Australasia
  • St. George Bank
  • Toyota Motor Sales of Australia
  • Toyota Finance Australia, Unilever Australia
  • United States Agency for International Development (US A.I.D.)

Publications

Google scholar: https://scholar.google.com.au/citations?user=i3w0lTsAAAAJ&hl=en

Download articles:  https://ssrn.com/author=1410614

Forthcoming

Journal article/s

Abeysekera, I. How best to communicate intangible resources on websites to inform corporate growth reputation, Journal of Small Business Management. (DOI:10.1111/jsbm.12320).

Hoang, T.C., Abeysekera, I. and Ma, S. Board diversity and corporate social disclosure: Evidence from Vietnam, Journal of Business Ethics (DOI: 10.1007/s10551-016-3260-1).

Yang, Y. & Abeysekera, I. Effect of non-IFRS earnings reporting guidelines on underlying earnings reporting quality: The case of Australian Listed firms, Journal of International Financial Management & Accounting (DOI: 10.1111/jifm.12083).

 

2018

Conference paper/s

Sithole, S.T.M. & Abeysekera, I. 2018.  Undergraduate accounting students instructional preferences in Australia and Zimbabwe: A comparative study.  Accounting and Finance Association of Australia and New Zealand (AFAANZ), Auckland, New Zealand, July 1-3. 

2017

Journal article/s

Hoang, T.C., Abeysekera, I. and Ma, S. (2017). The effect of board diversity on earnings quality: An empirical study of listed firms in Vietnam. Australian Accounting Review. Vol. 27 No. 2, pp. 220-232.
Lu, Y. & Abeysekera, I. (2017). What do stakeholders care about? Investigating corporate social and environmental disclosure in China, Journal of Business Ethics, Vol. 14, No. 1, pp. 169-184.
Sithole, S., Chandler, P., Abeysekera, I. & Paas, F. (2017). Benefits of guided-self management of attention on learning accounting. Journal of Educational Psychology, Vol. 109, No.2, pp. 220-232.

Book/s

Sithole, S.T.M. & Abeysekera, I. (2017).  Accounting education: A cognitive theory load theory perspective, Routledge, New York (ISBN: 978-1-138-286-306).

Conference paper/s

Abeysekera, I., Huong, N.T.T., Cowley, J.L. & Ngueyn, T.K.L. 2017. Constructs and variables in environmental research. A secondary review using canonical correlation analysis. 2017 International Confererence in Business and Economics. Ho Chi Minh City, Vietnam, July 6-8.
Hoang, T.C., Abeysekera, I. & Ma, S. 2017. The moderating role of state and foreign ownership in Vietnamese listed firms. The International Conference in Environmental Finance, Ho Chi Minh City, Vietnam, June 27-28.

2016

Journal article/s

Abeysekera, I. (2016). Does the classification of intangibles matter? An equivalence testing, Advances in Accounting, Vol. 32, No. 4, pp. 135-142.

Conference paper/s

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

Abeysekera, I. (2016). 3rd International Conference on Finance and Economics, Ho Chi Minh City, Vietnam .15th June. https://soundcloud.com/tags/professor%20indra%20abeysekera

2015

Journal article/s

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/s

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

Abeysekera, I. (2015).1st International Conference in Accounting Researchers and Educators, University of Kelaniya, Sri Lanka, 9 October. https://soundcloud.com/tags/professor%20indra%20abeysekera

2014

Journal article/s

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.
Li , 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/s

Lu, Y. & Abeysekera, I. (2014). Social and environmental disclosure by Chinese firms. New York, United States: Routledge. (ISBN: 978-1783-501-687)

Report/s

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/s

Yang, Y. & 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. & 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. & 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/s

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/s

Kamaruddin, K. & Abeysekera, I. (2013). Intellectual Capital and Public Sector Performance. United Kingdom: Emerald Group Publishing Limited. (ISBN: 978-1783-501-687).

Report/s

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
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/s

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/s

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/s

/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/s

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/s

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/s

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/s

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/s

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/s

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/s

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/s

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/s

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/s

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/s

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/s

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/s

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/s

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/s

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/s

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/s

Abeysekera, I. (2006). Intellectual capital Financial Management (pp. 38-39), Chartered Institute of Management Accountants.

Newspaper article/s

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/s

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/s

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/s

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/s

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/s

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/s

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/s

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/s

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/s

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/s

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/s

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/s

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.
Abeysekera, 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/s

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/s

Abeysekera, I. (2003). All in the mind, CIMA Insider (pp. 30-31).
Abeysekera, I.
(2003). Shrink 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/s

Abeysekera, I. (2001). A framework to audit intellectual capital. Journal of Knowledge Management Practice, Vol. 2, pp. 1-10 (online).

Conference paper/s

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/s

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/s

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/s

Abeysekera, I. (2001). Leveraging knowledge for short, long term profit. The Sunday Business Times, Colombo: Sunday Times Newspaper, p. 4.

1997

Book/s

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 Answers. Sydney: I. Abeysekera. (ISBN 0 646 31170 0)

Research

Some research areas of interest:

Financial Accounting

Non-financial accounting

Accounting Education

 

Completed research supervision:

Dr Yiru Yang (PhD Principal supervisor)

Dr Seedwell Tanaka Muyako Sithole (PhD Co-supervisor)

Dr Tran Cam Hoang (PhD Principal supervisor)

Dr Yingjun Lu (PhD Sole supervisor)

Dr Kardina Kamaruddin (PhD Principal supervisor)

Dr Feng Li (PhD Principal supervisor)

Dr John Dumay (PhD Associate supervisor)

Dr Munshi Samaduzzaman (DBA Sole supervisor)

Dr Ching Wa (Daniel) Ng (DBA Sole supervisor)

Dr Vijaya Murthy (BCom Honours Sole supervisor)

Mr Ahmad Sujan (BCom Honours Sole supervisor)

Awards & Recognition

2017    Best paper award and USD500 scholarship prize, International Conference in Business and Economics (ICBE), Ho Chi Minh City, Vietnam, July 6-8.

2016    Keynote Speaker, Third International conference on finance and economics, Ho Chi Minh City, Vietnam, 15-17 June.

2015    Keynote Speaker, International conference in accounting researchers and educators, Kelaniya, Sri Lanka, 9 October.

2014    Listed on Worldwide Who’s Who Australian Professionals.

2010    AcademicKeys Who’s Who in Business Higher Education.

2008    Faculty of Commerce, University of Wollongong – Research Excellence Award.

2008    Faculty of Commerce, University of Wollongong – Research Grant Excellence Award.

2008    Emerald Literati Network 2008 Highly Commended Award (presented for “Human capital value creation practices of software and service exporter firms in India” Vijaya Murthy and Indra Abeysekera, Journal of Human Resource Costing & Accounting, Vol. 11, No. 2, 2008).

2007    The University of Sydney Scholarship funding recipient for contribution to teaching quality through the scholarship of university teaching.

2007    Emerald Literati Network 2007 Highly Commended Award (presented for “Content analysis of social, environmental reporting: What is new?” James Guthrie and Indra Abeysekera, Journal of Human Resource Costing & Accounting, Vol. 10, No. 2, 2007).

2006    Listed on Marquis Who’s Who in the World.

2004    Listed as a “Prominent Sri Lankan Abroad” by the Board of Investment of Sri Lanka website.

1994      Certificate of Merit awarded by the Australian Society of CPAs for External Reporting.

 

Contacts

T: 08 8946 8807
E: indra.abeysekera@cdu.edu.au

CDU Business School
Waterfront campus
Charles Darwin University
Darwin NT 0800