Skip to Content

Sujatha Perera

Sujatha_Perera

Formal Name: Sujatha Perera

Personal Title: Dr

Position: Associate Professor

Organisational Unit: Department of Accounting and Finance

Qualifications: BCom(Hons) Ceylon, DipEd Colombo, MA(Ec) Manchester , MCom(Hons) UNSW, PhD Macquarie, CMA

Telephone: (+61-2) 9850-8525

Fax: (+61-2) 9850-8794

Email: sujatha.perera@mq.edu.au

Location: E4A 235B

Profile

Dr Sujatha Perera is an Associate Professor in Accounting. Prior to joining Macquarie University as a lecturer in 1991, she worked in the Department of Commerce and Management of the University of Colombo, Sri Lanka and the School of Accounting of the University of New South Wales. Sujatha’s teaching and research interests are in the area of management accounting. She has experience in teaching and research supervision at both undergraduate and postgraduate levels. Sujatha’s research focus is mainly in the area of performance measurement and management controls, and she has published in numerous academic journals.

Teaching

  • ACCG845 - Performance Measurement and Management
  • ACCG330 - Strategic Management Accounting
  • ACCG201 - Organizational Planning and Control

Research

Research Interests

  • Performance measurement systems
  • Management controls systems
  • Management controls in public sector
  • Performance measurement and management controls in SMEs
  • Corporate governance

Research Supervision

  • Supervised five honours students
  • Currently supervising three PhD students

External Examiner for Thesis

  • External examiner for three Masters and two PhD theses

Research Grants

  • Macquarie University Research Development Scheme (MURDS - 2003): For a collaborative research project with Pam Baker to examine   performance measurement and management practices in small and medium size manufacturing enterprises in NSW. The findings of this research project were published in Small Enterprise Research: The Journal of SEAANZ, Vol. 15, No. 2, pp. 10-30.
  • Macquarie University Research Grant (MURG - 1999/2000): For a collaborative research project with Professor Graeme Harrison & Associate Professor Jill McKinnon to examine transfer pricing in a government trading enterprise. The findings of this research project were published in Management Accounting Research, Vo. 14, No. 2, pp.140-164.
  • Grant from Higher Degrees Research Fund in 1997
  • Macquarie University Research Grant (MURG - 1995) for a research project to examine Management Accounting Controls in a Government Trading Enterprise in New South Wales.
  • The above grants were utilized to undertake doctoral research leading to the thesis entitled “Management Accounting Practices in a Government Trading Enterprise: An Institutional Perspective”.    
  • Macquarie University Research Grant (MURG -1993) for a collaborative research project with Associate Professor Graeme Harrison to examine Management Accounting Education in Australia. The findings of this research project were published in the Australian Accounting Review, Issue 9, Vol. 5, No. 1, 1995, pp.64 – 72.

Publications

PhD Thesis

  • “Management Accounting Practices in a Government Trading Enterprise: An Institutional Perspective”.

Publications

  • Ekanayake, A, Perera, H., and Perera, S. (2009), " Towards a framework to analyse the role of accounting in corporate governance in the banking sector", Journal of Applied Management Accounting Research, Vol. 7, No. 2  (forthcoming)
  • Yu, L., Perera, S., and Crowe, S. (2008), “Effectiveness of the balanced scorecard: the impact of strategy and causal links”, Journal of Applied Management Accounting Research, Vol. 6 No. 2 pp. 37 - 55
  • Baird, K.; Perera, S.; and Meng, T. T. (2008) "Managers’ propensity to take risk in project selection decisions: the effect of payoff magnitude," Australasian Accounting Business and Finance Journal: Vol. 2: Iss 4, pp. 53 - 69
  • Perera, S. and Baker, P. (2007), "Performance Measurement Practices in Small and Medium Size Manufacturing Enterprises in Australia", Small Enterprise Research: The Journal of SEAANZ, Vol. 15 No. 2, pp. 10-30.
  • Perera, Sujatha, (2007), "The change in the role of management accounting in a government trading enterprise: An institutional interpretation", Asia Pacific Management Accounting Journal, Vol. 2 Issue 1, pp. 1-34.
  • Perera, S, Schoch, H., and Sabaratnam, S. (2007), "Adoption of the Balanced Scorecard in a Non-Profit Setting: Evidence from Local Government”, Asia-Pacific Management Accounting Journal,  Vol. 2, Issue 1, pp. 53-70.
  • Wright, S., Baker, P. and Perera, S. (2006), “Factors associated with student performance in intermediate accounting subjects in a changing university environment”, Australian Journal of Accounting Education, Vol. 2, No.1, 2006, pp. 1-28.
  • Perera, S., Harrison, G. & McKinnon, J. (2005), “The Role and Status of Accounting and Accountants in an Australian Government Trading Enterprise: A Stakeholder Approach". Pacific Accounting Review, Vol. 17, No. 2, pp. 125-155.
  • Perera, Sujatha (2005), “Sharing an experience: field study methods to understand management accounting practices in a changing environment”.  Malaysian Accounting Review, Vol. 4, No. 1, pp. 93-116.
  • Perera, Sujatha & Baker, Pam (2005), “Performance Measurement Practices in Small and Medium sized Manufacturing Enterprises”, INTHEBLACK, CPA Australia, November, Vol. 75:10, pp. 60-63.
  • Perera, Sujatha, (2004), “The Impact of Contextual Changes on Management Accounting Practices: Evidence from a Government Trading Enterprise in Australia”, International Journal of Accounting, Auditing and Performance Evaluation, Vol. 1, No. 4, pp. 465-492.
  • Perera, Sujatha, McKinnon, Jill & Harrison, Graeme (2003), "Diffusion of Transfer Pricing Innovation in a Public Sector Organization: A Longitudinal Case Study", Management Accounting Research, Vo. 14, No. 2, pp.140-164.
  • Perera, Sujatha (1999), “Organizational Change and the Role of Management Accountants”, The Chartered Accountant, The Journal of the Institute of Chartered Accountants of Sri Lanka, Volume 34, No. 2, 1999, pp. 57-61.
  • Perera, Sujatha (1998), “The Historical Development of Business Budgeting: An Organisational Perspective”, Accounting Forum, Vol. 22, No. 1, June 1998, pp. 31 - 49.
  • Perera, Sujatha (1998), "Measuring the Performance of Employees", The Chartered Accountant, The Journal of the Institute of Chartered Accountants of Sri Lanka, Volume 33, Number 1, 1998, pp. 20 -25.
  • Perera, S, G. Harrison and M. Poole (1997), “Customer Focused Manufacturing Strategy and the Use of Operational-Based Non-Financial Performance Measures: A Research Note”, Accounting, Organizations and Society, Vol. 22, No. 6, August 1997, pp. 557-572.
  • Perera, Sujatha, Vic Fatseas and Peter F. Luckett (1997), “Performance Evaluation of Audit Assistants in Chartered Accounting Firms”,  Australian Accounting Review, Issue 13, Vol. 7, No. 1, May 1997, pp. 62-72.
  • Perera, Sujatha and Graeme Harrison (1995), “Management Accounting Education in Australia: A Review of the Current State", Australian Accounting Review, Issue 9 Vol. 5, No. 1, June 1995, pp. 64 - 72.
  • Perera, Sujatha and Peter. F. Luckett (1992), "Impact of Different Types of Feedback on the Performance of Inexperienced Judges", Accounting Research Journal, Autumn 1992, pp. 43 - 52.

Conference Presentations

  • "An Analytical Framework for Examining Changes in Performance Measurement Systems within the Banking Sector", (with Rahat Munir and Kevin Baird) AFAANZ Conference 2009, Adelaide, Australia, July 5-7, 2009
  • "Towards a framework to analyse the use of management control systems in Public Private Partnership”, (with Ranjith Appuhami & Hector Perera), 9th Manufacturing Accounting Research Conference, Muenster, Germany, June 21-24, 2009.
  • "Changes in Performance Measurement Systems in Banking Sector: An Analytical Framework", (with Rahat Munir and Kevin Baird) Performance Measurement Association Conference 2009, University of Otago, Dunedin, New Zealand , April 14-17, 2009
  • “Towards a framework to explain the role of accounting in corporate governance: with special reference to the banking sector in Sri Lanka” (with Athula Ekanayake & Hector Perera), Asian-Pacific Conference on International Accounting Issues, Paris, November 9-12, 2008.
  • "The Impact of Strategy and Causal Links on the Perceived Effectiveness of the Balanced Scorecard" (with Lichen Yu and Susan Crowe) at the 30th Annual Congress of the European Accounting Association, in Lisbon, Portugal, May 2007.
  • "Current Practices in the Use of Performance Measurement and Management Systems: A Survey of Small and Medium Size Manufacturing Enterprises in Australia" (with Pam Baker), at the 29th Annual Congress of the European Accounting Association, Dublin, Ireland, March 2006.
  • "Factors associated with student performance in intermediate accounting subjects in a changing university environment" (with S. Wright and P. Baker) at Asian Academic Accounting Association Conference in Kuala Lumpur, Malaysia, 2005.
  • "The Balanced Scorecard in Local Governments: Evidence from the Sydney Metropolitan Area in Australia", (with H. Schoch & S. Sabaratnam) at the Asia Academic Accounting Association Annual Conference, Bangkok, Thailand, October 2004.
  • "Determinants of Student Performance in Intermediate Accounting Subjects" (with P. Baker & S. Wright), at the 27th Annual Congress of the European Accounting Association, Prague, Czech Republic, April 2004.
  • "The use of the Balanced Scorecard in Local Governments: Evidence from the Sydney Metropolitan Area in Australia", (with S. Sabaratnam), at the European Applied Business Research Conference in Venice, Italy June, 2003.
  • "Diffusion of Transfer Pricing Innovation in a public Sector Organisation: A longitudinal Case Study", (with Jill McKinnon & Graeme Harrison), at the American Accounting Association 2002 Annual Meeting, San Antonio, Texas, August, 2002.
  • "The impact of contextual changes on the role of management accounting: Evidence from a Government Trading Enterprise in Australia" at the 3rd Annual Conference of Asian Academic Accounting Association, Nagoya, Japan, October, 2002
  • "Diffusion of Transfer Pricing Innovation in a public Sector Organisation: A longitudinal Case Study", (with Jill McKinnon & Graeme Harrison), at the Asian Pacific Conference on International Accounting Issues Conference in Los Angeles, USA, November, 2002.
  • "Some Reflections on the Use of Strategic Management Accounting in Organizations" (with H. Schoch), at the Asian pacific Conference on International Accounting Issues Conference in Rio de Janeiro, Brazil, October, 2001
  • "The Impact of Contextual Changes on the Role of Management Accounting: Evidence from a Government Trading Enterprise in Australia", at the Asian Pacific Conference on International Accounting Issues Conference in Rio de Janeiro, Brazil, October, 2001
  • "The Change in the Role of Management Accounting in a Government Trading Enterprise: An Institutional Interpretation", (with Graeme Harrison & Jill McKinnon) at the Asian Pacific Conference on International Accounting Issues Conference in Beiging, China in October 2000.
  • "The Change in the Role of Management Accounting in a Government Trading Enterprise: An Institutional Interpretation", at the CIMA conference on Public Sector in Edinburgh, September, 1999.
  • "The Impact of Different Types of Feedback on the Performance of Inexperienced Judges" (with Peter F. Luckett), at the AAANZ Conference in Palmerston North, New Zealand, July 1992.
  • "The Impact of Different Types of Feedback on the Performance of Inexperienced Judges" (with Peter F. Luckett), at the Asia Pacific Conference on International Accounting Issues in Hawaii, October 1991.