Maria Cadiz Dyball
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Formal Name: Maria Cadiz Dyball Personal Title: Dr Position: Associate Professor Organisational Unit: Department of Accounting and Finance Qualifications: PhD UNSW, MCom (Hons) UNSW, BSc Bus Admin and Accountancy (Cum Laude) Philippines Telephone: (+61-2) 9850-9176 Fax: (+61-2) 9850-8497 Email: mdyball@efs.mq.edu.au Location: E4A 207 |
Profile
Dr. Maria Dyball is an Associate Professor in Accounting. Dr. Dyball lectures undergraduate and postgraduate management accounting units and supervises research students. She has wide-ranging research interests which explore differences and shifts in philosophies, traditions and ethos and how they are mediated through and reflected in accounting professional projects and practices. Maria’s research is recognised with awards and funded by competitive research grants. She joined academia in 1993 at the School of Accounting of the University of New South Wales, where she studied for her postgraduate degrees and worked for eleven years. Before that, she worked in industry as a joint venture and financial analyst, and auditor.
University, Faculty and Departmental Contributions
- Representative – Faculty of Business and Economics, MQ Academic Program Committee, 2009 -2010
- Representative - Faculty of Business and Economics, MQ Social Inclusion Working Party, 2009
- Representative – Faculty of Business and Economics, MQ Graduate Capabilities Working Party, since 2007
- Member – Learning and Teaching Committee, Faculty of Business and Economics, since 2006
- Chair – Learning and Teaching Committee, Department of Accounting and Finance, since 2006
- Representative – Low-Risk Divisions, Occupational Health & Service Central Committee, 2007 -2008
- Chair - Editorial Board of the Macquarie Research in Accounting and Finance, the Research Paper Series of the Department of Accounting and Finance, 2004-2006
Units taught at Macquarie University
- ACCG 825 Management Accounting: Strategy and Control
- ACCG 330 Strategic Management Accounting
- ACCG 201 Organisational Planning and Control
- ACCG200 Fundamentals of Management Accounting
Research
Research Areas
- Accounting professionalisation projects
- the interplay of accounting and imperialism
- the role of the accounting profession in grand corruption
- accounting history
- regulation
- accounting education
- ethics
Research Group Memberships
- Learning and Teaching Research Group, Faculty of Economic and Financial Studies – since 2007
- Organisational Governance and Performance Research Network, Department of Accounting and Finance – since 2008
Areas of research supervision
- Management control design
- the balanced scorecard
- governance
- strategy
- human capital
These areas are investigated across the three sectors of for profit, not-for-profit and public in developed and less-developed country settings.
Research supervision
Honours
- Feng Fei Wang, 2009, “Implementing change in a university setting: The cost of its carbon footprint” with Associate Professor Sue Wright
- Zhiping Li, 2009, “Performance management systems in China’s SME tourism industry” with Dr. Vicki Baard
- Qi Ying Pang, 2008, “Professional accountants’ views on conceptual issues relating to the Australian Emissions Trading Scheme 2010”, with Associate Professor Lorne Cummings
- Hua Yu, 2007, “Management and Staff Attitudes toward Balanced Scorecard Initiatives in the NSW Health Sector” with A/Prof. Lorne Cummings
- Chen Rong Rong, 2006, “Exploring the link between Board of Directors and Corporate Strategy” with A/Prof. Sue Wright
- Jessica Hua Chen, 2006, “Exploring the identity of not-for-profit organisations in Australia” with A/Prof. Lorne Cummings
Postgraduate
- Jessica Hua Chen, PhD, current, “Accountability in the Not-for-Profit Sector in Australia”, with A/Prof. Lorne Cummings
- Xiaohui Luo, PhD, current, “Management Control System Design within its Organizational Context: Extending the Research into Emerging Markets”
- Loretta O’Donnell (Macquarie Graduate School of Management), PhD, completed in 2008, “An examination of the current and potential role of human capital analysis in the dialogue between boards and markets, with reference to the Australian biotechnology industry”, with Professor Robin Kramar
- Nazila Razi, (Macquarie Graduate School of Management), Master of Financial Management, completed in 2008, “Performance Measurement in the Service Industry: the Case of Unwired Australia”
Research grants and projects
- 2009-2010 Macquarie University Learning and Teaching Priority Grant for a project titled, "Alignment and Development of Learning, Teaching and Assessment Resources for Ethics Education in Accounting Programs" - a collaborative project with A/Prof Sue Wright and Mr James Hazelton, Department of Accounting and Finance, Macquarie University.
- 2009-2010 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Research Grant for a project titled "The Impact of the ASX Corporate Governance Recommendations on Corporate Risk Management” - a collaborative project with A/Prof Elaine Evans and A/Prof. Sue Wright , Department of Accounting and Finance, Macquarie University
- Asia Pacific Interdisciplinary Research in Accounting (APIRA) 2007 Emerging Scholars' Fund for a project titled, “Accounting, empire, and discipline: the case of Filipino labour in early 20th century Hawaiian sugar plantations”
- 2006-2008 Macquarie University Research Development Grant for a project titled, “Exposing the complicit role of the accounting profession in grand corruption in the Philippines” – an interdisciplinary and collaborative project with Dr. D. Chaikin, Discipline of Business Law, University of Sydney, and A/Prof C. Poullaos, Discipline of Accounting, University of Sydney - completed
- 2006-2007 Macquarie University Strategic Curriculum Development Grant for a project titled, “An investigation of approaches to developing, integrating and maintaining ethics education in undergraduate accounting programs” – an interdisciplinary and collaborative project with A/Prof. R. Radich, Dr. S. Wright, Department of Accounting and Finance, Macquarie University, and A/Prof C. Mackenzie, Department of Philosophy, Macquarie University – completed
- 2004-2005 Macquarie University New Staff Research Grant for a project titled, “An analysis of the cost accounting practices in a Philippine tobacco factory, 1781-1882” - completed
- 2004-2005 Macquarie University Department of Accounting and Finance Research Grant for a project titled, “Evaluating assessed group-work in a second-year management accounting subject” with A/Prof A. Reid and A/Prof H. Schoch (Department of Accounting and Finance, Macquarie University) – completed
- 2004 UNSW Faculty of Commerce and Economics Special Research Grant for a project titled, “Brewing accounting information: Financial reporting by NSW and Victorian breweries, 1882-1920” - with A/Prof. R. Morris, School of Accounting, UNSW
Publications
Book / Monograph / PhD Thesis
- Dyball, M. (2009), A virtual profession in the American empire: the genesis of the Philippine accounting profession, VDM-Verlag, Germany, ISBN 978-3-639-11152-1
- Dyball, M.F.C.C. (2003) Theorising a virtual profession : the case of the emergence of the Philippine accounting profession, University of New South Wales, Record Id 24795925, Australian Library Collections.
Book Chapters
- Chaikin, D. and Dyball, M.C. (forthcoming), “Tax Compliance and Administrative Challenges: Lessons from the Philippine experience”, N. Sharkey (ed), Tax in ASEAN and China: Regional Challenges and Integration
- Dyball, M. C. (forthcoming-2009) “Formal rationality in the Spanish empire: government accounting in the Philippine tobacco monopoly, 1769-1799”, in J. Baxter and C. Poullaos (eds), Practices, Profession and Pedagogy in Accounting - Essays in Honour of Bill Birkett Sydney University Press, Australia
- Dyball, M.C. (2000). “Resource Provision and Consumption” in Briers, M. and J. Macmullen (editors), Management Accounting for Change: Process Improvement and Innovation, School of Accounting, University of New South Wales, Chapter 7.
Refereed Journal Publications
- Cummings, L., Dyball. M.C. and Chen, J.H. (forthcoming), “Voluntary disclosures as a mechanism for defining entity status in Australian not-for-profit organizations”, Australian Accounting Review
- O’Donnell, L., Kramar, R. and Dyball, M.C. (forthcoming- 2009), “Human Capital Reporting: Should it be Industry Specific?” Asia Pacific Journal of Human Resources
- Chen, R., Dyball, M.C. and Wright, S. (2009), “The link between board composition and corporate diversification in Australian corporations”, Corporate Governance: an International Review, Vol.17, No.2, pp.208-223
- Dyball, M.C., Reid, A., Ross, P. and Schoch, H. (2007), "Evaluating assessed group-work in a second-year management accounting subject", Accounting Education: an international journal, Vol. 16, No. 2, June, pp.145-162.
- Dyball, M.C., Poullaos, C. and Chua, WF. (2007), “Accounting and empire: professionalisation as resistance, the case of the Philippines”, Critical Perspectives on Accounting, Vol. 18, No. 4, pp.415-449.
- Dyball, M.C., Chua, WF. and Poullaos, C. (2006), “Mediating between colonizer and colonized in the American empire: accounting for government monies in the Philippines", Accounting, Auditing and Accountability Journal., Vol. 19, No. 1, pp.47-81.
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- Awarded the 2007 Mary Parker Follett Award (MCB University Press Award for Excellence) for Most Outstanding Paper published in Accounting, Auditing and Accountability Journal in 2006.
- Dyball, M. C. and Valcarcel, L. J. (1999), “The ‘Rational’ and ‘Traditional’: The Regulation of Accounting in the Philippines”, Accounting, Auditing and Accountability Journal, Vol. 12, No. 3, pp.303-327.
- Dyball, M. C. (1998), “Corporate annual reports as Promotional Tools: The Case of Australian National Industries Limited”, Asian Review of Accounting, Vol. 6, No. 2, pp.25-53.
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- Awarded the MCB University PressNew Faces Award for 1995 for Best Initial Findings
Professional Publications
- Cummings, L., Dyball, M.C. and Pang, C. (2009), “Accounting for carbons”, INTHEBLACK, CPA Australia, August, pp.49-51
- Chen, R., Dyball, M.C. and Wright, S. (2008) “Corporate Strategy – does it matter who sits on the board?”, Keeping Good Companies, Chartered Secretaries Australia, July, pp.330-332
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- reprinted in 2008, Corporate Governance Quarterly, Chartered Secretaries Canada, Winter Issue, pp.23-25.
- Cummings, L., Dyball, M.C. and Chen, J. (2007), “Self perception and the struggle for identity in the Australian not-for-profit sector, Charter, The Institute of Chartered Accountants in Australia, December, pp.70-71.
Conference Proceedings and Papers
- Chaikin, D. and Dyball. M.C. "Tax Compliance and Administrative Challenges: Lessons from the Philippine experience", Tax in ASEAN and China Conference, Australian School of Taxation, University of New South Wales, Sydney, Australia, July 17, 2009
- Dyball, M.C., Radich, R., Wright, S., Mackenzie C. and Byers, P. "Ethics education in accounting: Exploring the influence of culture, gender, and experience," 14th Annual Symposium on Ethics Research in Accounting, Ethics Committee and Public Interest Section, American Accounting Association, New York City, USA, August 2, 2009
- Cummings, L., Dyball, M. and Chen, J. "Identify and Self-Definition within the Australian Non-for-Profit Sector," The International Society for Third-Sector Research 8th International Conference, Barcelona, Spain, July 9-12, 2008.
- Dyball, M.C., Cummings, L. and Yu H. "Adoption of the Concept of a Balanced Scorecard within NSW Health and Hunter New England Health: An Exploration of Staff Attitudes", 2008 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Sydney, Australia, July 6-8; Global Management Accounting Research Symposium, Sydney, Australia, June 12-13, 2008.
- Chen, R., Dyball, M.C. and Wright, S. “Exploring the Role of the Board of Directors in Corporate Strategic Choice: Australian Evidence”, Fifth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Auckland, New Zealand, July 8-10, 2007; 2007 AFAANZ Conference, Queensland, Australia, July 1-3.
- O’Donnell, L., Kramar, R. and Dyball, M.C. “Quest for Dialogue: HR’s Imminent Role in Improving Communication between Boards and Investors”, The 9th International Human Resource Management Conference 2007, Tallinn, Estonia, June 12-15.
- Dyball, M.C. “Accounting and accountability relations in the Spanish empire: the case of the Philippine tobacco monopoly, 1769-1799”, Eighth Interdisciplinary Perspectives on Accounting Conference, Cardiff, Wales, July 10-12, 2006.
- Dyball, M.C., Reid, A., Ross, P. and Schoch, H. “Exploring Students' Experience of Group Work in an Accounting Subject: A Phenomenographic Study”, 10th World Congress of Accounting Educators, Istanbul, Turkey, November 9-11, 2006; .2006 AFAANZ Conference, Wellington, New Zealand, July 2-4.
- Dyball, M.C., “Challenges of group-work case studies”, Learning and Teaching Forum, Innovative Research Universities Australia, Adelaide, South Australia, September 21-22, 2006.
- Dyball, M.C., Reid, A., Ross, P. and Schoch, H. “Using phenomenography as a means of exploring students’ experience of group-work in an accounting subject”, Proceedings of the Accounting Educators Forum 2005, Charles Sturt University, ISBN 1 86467 186 6, pp.51-62.
- Dyball, M.C., Reid, A., Ross, P. and Schoch, H. “Evaluating assessed group work in a second-year management accounting course”, 2005 Asian Academic Accounting Association Conference, Kuala Lumpur, Malaysia, November 15-17; 2005 AFAANZ Conference, Melbourne, Australia, July 4-6.
- Dyball, M.C., Poullaos, C. and Chua, W.F. “The phantom emergence of the Philippine accounting profession”, 2005 Critical Perspectives on Accounting Conference, New York, USA, April 29-30; 3rd Accounting History International Conference, Siena, Italy, September 17-19, 2003.
- Dyball, M.C., Chua, W.F. and Poullaos, C. “Good government and the prejudices of the people: the case of the Philippine National Bank, 1916-1924”, 10th World Congress of Accounting Historians, St. Louis and Oxford, USA, August 1-5, 2004; Fourth APIRA Conference, Singapore, July 4-6, 2004.
- Dyball (nee Cadiz), M. “Corporate Annual Reports as Spectacles: the case of Australian National Industries Ltd”, First APIRA Conference, UNSW, Sydney, Australia, 1995.



Research Areas