Suresh Cuganesan

Swinburne University of Technology

Professor in Accounting

Cnr Wakefield and William Streets, Hawthorn Victor

3122 Victoria, Victoria 3122

Australia

SCHOLARLY PAPERS

22

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13

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Scholarly Papers (22)

1.

Legitimacy Theory: A Story of Reporting Social and Environmental Matters within the Australian Food and Beverage Industry

Presented to the 5th Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference, 8-10 July 2007, Auckland, New Zealand.
Number of pages: 35 Posted: 16 Mar 2009
Suresh Cuganesan, Leanne Ward and James Guthrie
Swinburne University of Technology, Saint George Bank and Macquarie University - Department of Accounting and Finance
Downloads 2,990 (3,567)

Abstract:

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legitimacy theory, corporate social responsibility, disclosure, voluntary disclosure

2.

Accounting for Human Resources in Financial Services

Number of pages: 29 Posted: 30 Aug 2006
Suresh Cuganesan
Swinburne University of Technology
Downloads 1,275 (14,648)

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Performance measurement, accounting, human resources, reporting

3.

Intellectual Capital Reporting: A User Perspective

Number of pages: 5 Posted: 15 May 2006
Suresh Cuganesan, Richard Petty and Nigel Finch
Swinburne University of Technology, Macquarie University and Saki Partners
Downloads 1,209 (15,927)

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Intellectual capital, corporate disclosure, voluntary disclosure

4.

Intellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers

Number of pages: 8 Posted: 18 Oct 2009
Richard Petty, Suresh Cuganesan, Nigel Finch and Guy Ford
Macquarie University, Swinburne University of Technology, Saki Partners and Macquarie University - Graduate School of Management
Downloads 967 (22,269)

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intellectual capital, valuation, reporting, voluntary disclosure

5.

Investigating the Management of Knowledge for Competitive Advantage: A Strategic Cost Management Perspective

Journal of Intellectual Capital, Vol. 7, No. 3, pp. 309-323, 2006
Number of pages: 22 Posted: 20 Sep 2007
Riccardo Silvi and Suresh Cuganesan
University of Bologna - Department of Management and Swinburne University of Technology
Downloads 720 (33,715)

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Strategic Cost Management, Knowledge Management, Value Creation, Activity analysis

6.

Examining Outsourcing Agreements: The Role of Contractual and Accounting Controls

Number of pages: 19 Posted: 12 Jul 2006
Suresh Cuganesan and Riccardo Silvi
Swinburne University of Technology and University of Bologna - Department of Management
Downloads 437 (64,227)

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accounting, contracts, outsourcing

7.

Stakeholder Reporting in the Australian Banking Industry

Number of pages: 19 Posted: 12 Jul 2006
Suresh Cuganesan
Swinburne University of Technology
Downloads 386 (74,523)

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stakeholder reporting, banking

Organisations, Control Systems and Fraud

Number of pages: 23 Posted: 30 Jan 2007
Suresh Cuganesan
Swinburne University of Technology
Downloads 237 (126,296)

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Identity fraud, Performance measurement, Control systems

Organisations, Control Systems and Fraud

Journal of Law and Financial Management, Vol. 6, No. 2, pp. 14-21, December 2007
Number of pages: 12 Posted: 29 Apr 2008
Suresh Cuganesan and David Lacey
Swinburne University of Technology and Macquarie Graduate School of Management
Downloads 146 (196,969)

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Identity fraud, Performance measurement, Performance management

New Challenges for Performance Management: Exploratory Evidence on Organisational Responses to Identity Fraud

Number of pages: 21 Posted: 30 Jan 2007
Suresh Cuganesan and David Lacey
Swinburne University of Technology and Macquarie Graduate School of Management
Downloads 211 (141,697)

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Identity fraud, Performance measurement, Costing systems, Accounting

New Challenges for Performance Management: Exploratory Evidence on Organisational Responses to Identity Fraud

Journal of Applied Research in Accounting and Finance (JARAF), Vol. 2, No. 2, pp. 27-33, 2007
Number of pages: 12 Posted: 19 Feb 2008
Suresh Cuganesan and David Lacey
Swinburne University of Technology and Macquarie Graduate School of Management
Downloads 166 (176,633)

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dentity fraud, Performance measurement, Costing systems, Accounting

10.

Making (In)Visible: A Triangulation of an Australia Public Sector Organisation's Intellectual Capital Practices

Paper presented to EAA 28th Annual Congress, 18-20 May 2005, Göteborg, Sweden
Number of pages: 6 Posted: 17 Mar 2009
Christina Boedker, Suresh Cuganesan and James Guthrie
affiliation not provided to SSRN, Swinburne University of Technology and Macquarie University - Department of Accounting and Finance
Downloads 363 (80,031)

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Intellectual Capital, Value Creation, Annual Reporting, Public Sector, Performance Measurament, Research Method

11.

The Scaling Property of Randomness: the Impact of Reporting Frequency on the Perceived Performance of Investment Funds

Number of pages: 5 Posted: 15 May 2006
Nigel Finch, Guy Ford, Suresh Cuganesan and Tyrone M. Carlin
Saki Partners, Macquarie University - Graduate School of Management, Swinburne University of Technology and Southern Cross University
Downloads 336 (87,478)

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Investment funds, performance reporting , random returns, investment returns

12.

Social and Environmental Reporting: The Australian Food and Beverage Industry

Presented to the 30th Annual Congress of the European Accounting Association, 25-27 April 2007, Lisbon, Portugal
Number of pages: 39 Posted: 16 Mar 2009
Suresh Cuganesan, Leanne Ward and James Guthrie
Swinburne University of Technology, Saint George Bank and Macquarie University - Department of Accounting and Finance
Downloads 316 (93,620)

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Social and environment accounting, CSR reporting, Global Reporting Initiative, Australian Food and Beverage Industry, industry-specific corporate social reporting

13.

Examining CSR Disclosure Strategies within the Australian Food and Beverage Industry

Accounting Forum, Vol. 34, No. 3-4, 2010
Number of pages: 15 Posted: 23 Jan 2011
James Guthrie, Suresh Cuganesan and Leanne Ward
Macquarie University - Department of Accounting and Finance, Swinburne University of Technology and Saint George Bank
Downloads 264 (113,472)

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Corporate Social Responsibility, Corporate Disclosure, Industry Specificity, Legitimacy Theory, Global Reporting Initiative

14.

Controlling Rapid Innovation: A Case Study of an E-Business Project

Number of pages: 19 Posted: 12 Jul 2006
Suresh Cuganesan
Swinburne University of Technology
Downloads 223 (134,640)

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accounting, control, innovation, e-business

15.

Accounting, Contracts and Trust in Inter-Organizational Alliances

Number of pages: 20 Posted: 03 Jul 2006
Suresh Cuganesan
Swinburne University of Technology
Downloads 183 (161,853)

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inter-organizational alliances, accounting, contracts, trust

16.

Disclosure Media for Social and Environmental Matters within the Australian Food and Beverage Industry

Presented to the 30th Annual Congress of the European Accounting Association, 25-27 April 2007, Lisbon, Portugal
Number of pages: 24 Posted: 16 Mar 2009
Suresh Cuganesan, Leanne Ward and James Guthrie
Swinburne University of Technology, Saint George Bank and Macquarie University - Department of Accounting and Finance
Downloads 179 (165,121)

Abstract:

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Disclosure media for social and environmental matters, Australian Food and Beverage Industry, Corporate Social Reporting, CSR

17.

Intellectual Capital Reporting: Utilising an Inside-Out Perspective to Examine Value Creation Capacity

Presented to EAISM, Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, 18-20 October 2005, Ferrara, Italy
Number of pages: 22 Posted: 14 Jul 2009
Suresh Cuganesan, Christina Boedker and James Guthrie
Swinburne University of Technology, affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Downloads 165 (177,369)

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Intellectual Capital Reporting, ICR, knowledgeeconomies, semi-structured interviews

18.

An Australian Public Sector Organisation's Transition to Extended Performance Reporting

Paper presented to the Ninth International Research Symposium on Public Management, Bocconi University, 6-8 April 2005, Milan, Italy
Number of pages: 27 Posted: 17 Mar 2009
Christina Boedker, Suresh Cuganesan and James Guthrie
affiliation not provided to SSRN, Swinburne University of Technology and Macquarie University - Department of Accounting and Finance
Downloads 159 (183,050)

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Australian Public Sector, Performance Reporting, Intellectual Capital, New Public

19.

Re-Examining the Role of Accounting, Contracts and Trust in Inter-Organisational Networks

Journal of Law and Financial Management, Vol. 4, No. 1, pp. 24-30, 2005
Number of pages: 7 Posted: 19 Feb 2008 Last Revised: 25 Feb 2008
Suresh Cuganesan
Swinburne University of Technology
Downloads 87 (285,038)

Abstract:

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accounting, contracts, trust, networks

20.

Conceptualisation of Intellectual Capital in Analysts’ Narratives: A Performative View

Abhayawansa, S., M. Aleksanyan and S. Cuganesan, 2018, Conceptualisation of Intellectual Capital in Analysts’ Narratives: A Performative View, Accounting, Auditing & Accountability Journal 31, 950-969.
Number of pages: 35 Posted: 21 May 2018 Last Revised: 31 May 2018
Subhash Abhayawansa, Mark Aleksanyan and Suresh Cuganesan
Swinburne University of Technology, University of Glasgow - Adam Smith Business School and Swinburne University of Technology
Downloads 8 (583,336)

Abstract:

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intellectual capital, performative view, sell-side analysts, narrative analysis

21.

Developments in Public Sector Performance Measurement: A Project on Producing Return on Investment Metrics for Law Enforcement

Financial Accountability & Management, Vol. 27, Issue 4, pp. 458-479, 2011
Number of pages: 22 Posted: 20 Oct 2011
Suresh Cuganesan and David M. Lacey
Swinburne University of Technology and Australian National University (ANU)
Downloads 5 (602,294)
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return on investment, performance measurement, law enforcement

22.

The Riskiness of Public Sector Performance Measurement: A Review and Research Agenda

Financial Accountability & Management, Vol. 30, Issue 3, pp. 279-302, 2014
Number of pages: 24 Posted: 26 Jul 2014
Suresh Cuganesan, James Guthrie and Vedran Vranic
Swinburne University of Technology, Macquarie University - Department of Accounting and Finance and University of Sydney Business School
Downloads 0 (657,040)
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risk, performance measurement, public sector