Associate Professor Umesh Sharma

Umesh Sharma

Associate Professor of Accounting
Convenor for ACCTN499/599

Qualifications: BA and MA (Accounting), University of the South Pacific (Fiji); GradCert in Management, University of Southern Queensland (Australia); PhD, University of Waikato

Personal Website:

About Umesh

Associate Professor Umesh Sharma holds a Bachelor of Arts and Master of Arts in Accounting from the University of the South Pacific (Fiji), Graduate Certificate in Management from the University of Southern Queensland (Australia) and a Doctor of Philosophy from the University of Waikato.  Umesh's professional qualifications include membership of the Fiji Institute of Accountants and CPA (Australia).

Associate Professor Umesh Sharma's research interests include management accounting, institutional theory, accounting education,  sustainability accounting and accounting history.  Umesh's work has appeared in various journals including: Critical Perspectives on Accounting, Management Accounting Research, Accounting, Auditing and Accountability Journal, Accounting History, Meditari Accountancy Research, Qualitative Research in Accounting and Management, New Zealand Journal of Taxation Law and Policy, Accounting Forum, Public Money & Management, International Journal of Public Sector Management, Pacific Accounting Review, Australian Accounting Review, Journal of Accounting and Organisational Change,  Journal of Accounting in Emerging Economies, Accounting Research Journal, International Journal of Critical Accounting, International Journal of Economics and Accounting and African Journal of Accounting, Auditing  & Finance.

He has presented his research at conferences nationally and internationally and serves as an Associate Editor of Accounting Forum.  He is on the editorial board of Accounting History, Qualitative Research in Accounting and Management, Meditari Accountancy Research, International Journal of Accounting, Journal of Accounting and Organisational Change, Pacific Accounting Review, Journal of Accounting in Emerging Economies,  International Journal of Critical Accounting, African Journal of Accounting, Auditing and Finance, Kelaniya Journal of Management (Sri Lanka) and Emerald Emerging Market Case studies. Umesh has also been a mentor at PhD colloquia associated with Australasian Centre for Social and Environmental Accounting (A-CSEAR) conference and has been/ is on the steering committee for the Asia Pacific Management Accounting Association, Accounting and Finance Association of Australia and New Zealand and A-CSEAR conferences. Umesh has been awarded with research grants from the University of the South Pacific, University of Waikato and the Accounting and Finance Association of Australia and New Zealand (AFAANZ) to support his research projects. Prior to joining the University of Waikato, Umesh has been an academic staff member at the University of the South Pacific in Fiji .

Papers Taught

Research Supervised

Master’s Thesis Supervision (Completed)

  1. Mahmoud Khawjah (2020). Sustainable development goals of quality education and gender equality: A case of Saudi Arabia. ACCTN591- one paper dissertation.
  2. Junliang, Liu (2020) The role of big data analytics in shaping the work of accounting function and accounting professionals, ACCTN591- one paper dissertation.

PhD Thesis Supervision (Completed)

  1. Zaini, Syelia, Voluntary disclosure in family owned companies Co- supervised with Professor Howard Davey and Professor Grant Samkin. (Examiners Dr Anil Narayan, AUT and Dr Rajni Mala, Macquarie University, Australia). Completed March 2017.
  2. Frost, Denise, Budgeting and social capital. Co-supervised with Professor Stewart Lawrence.  (Examiners Professor Deryl Northcott, AUT and Professor Trevor Hopper, Manchester University, UK). Completed February 2017.
  3. Wijekoon Mudiyanselage Himali Nisansala, Towards the development of a financial reporting framework for Sri Lankan SMEs. Co-supervised with Professor Grant Samkin. (Examiners: Associate Professor Sumit Lodhia, University of South Australia and Dr Sriyalatha Kumarasinghe, University of Otago). Completed April 2018.
  4. Jenny Wang, Power, accommodation and resistance: a Foucauldian perspective on how internal management controls are compromised in Chinese hotels. Co supervised with Associate Professor Martin Kelly.  (Examiners: Associate Professor Carolyn Fowler, Victoria University of Wellington and Dr Sanjaya Kuruppu, University of South Australia).  Completed April 2019.

PhD Thesis Supervision (ongoing)

  • Huthaifa Hazaima.  Sustainability accounting education in university curriculum in Jordan: A stakeholder perspective (co supervisor Dr Mary Low) (expected submission March  2021).

Research Interests

Management accounting, sustainability accounting, accounting education, institutional theory, public sector accounting, accounting history, voluntary disclosure

Recent Publications

  • Sharma, U., & Stewart, B. (2022). Enhancing sustainability education in the accounting curriculum: an effective learning strategy. Pacific Accounting Review, online, 20 pages. doi:10.1108/PAR-02-2021-0029

  • Wijekoon, N., Samkin, G., & Sharma, U. (2021). International financial reporting standards for small and medium-sized entities: A new institutional sociology perspective. Meditari Accountancy Research, online, 26 pages. doi:10.1108/MEDAR-06-2020-0929

  • Sharma, D., & Sharma, U. (2021). Analysis of balanced scorecard usage by private companies. Pacific Accounting Review, 33(1), 36-63. doi:10.1108/PAR-06-2019-0076

  • Lodhia, S., Sharma, U., & Low, M. (2021). Creating value: Sustainability and accounting for non-financial matters in the pre- and post-corona environment. Meditari Accountancy Research, 29(2), 185-196. doi:10.1108/MEDAR-03-2021-1249

Find more research publications by Umesh Sharma


Accounting; Corporate Social Responsibility; Financial Accounting; Management Accounting

Contact Details

Email: [email protected]
Room: MSB.3.28
Phone: +64 7 838 4247