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Ronald Day

Ronald Day


Senior Lecturer

Rm 312
H69 - Economics and Business Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9351 6492
Fax +61 2 9351 6638
ronald.day@sydney.edu.au


Bio

Ron joined the Accounting discipline in the Faculty of Economics and Business at The University of Sydney in February 2007. Prior to this he has held academic positions at the University of Newcastle (1991 - 2001), Newcastle Graduate School of Business (2001-2003) and Macquarie University (2003 - 2006). In these positions he has coordinated and taught in a wide range of financial accounting units at undergraduate and postgraduate levels, and held significant administration responsibilities such as accounting accreditation liaison with students, associate deans, and the professional accounting bodies.

His research interests include financial accounting issues, accounting standards and standard setting, public sector accounting, and accounting education. More specifically his current research interest, and PhD topic is on the adoption and implementation of Whole-of-Government reports in Australia. He has a number of published papers in international accounting journals including Abacas, British Accounting Review, Australian Research Journal, and Pacific Accounting Review. In addition, he has presented a number of papers at various international accounting conferences over the years.

Ron has extensive expertise and experience in teaching, having a first degree in education and wide experience in teaching and serving on teaching and learning committees and in administering programs of study. In 2005 he received a joint "Excellence in Education" award from Macquarie University for his part in initiating a new and highly successful Masters in Accounting (CPA Extension) program which involved significant and innovative curriculum development. Ron currently is involved in teaching ACCT 5001: Accounting Principles, where he is also involved in trialling a scaffolding literacy project for the faculty.

Finally, Ron has also contributed in a number of ways to external and professional bodies. For example, he has also been a member of CPA Australia since 1990 and a CPA since 1993, and has served a number of terms on the CPA University Liaison Officer, and an inaugural member of the Third Age Group (TAG) Committee for the NSW Divisional Council. He has also been a reviewer for a number of accounting journals and conference bodies. He has also been involved in developing and teaching a number of executive programs for various corporations and organisations.

Publications

2011

5
Conference Paper/s

Day R 2011 'Dual accrual budget reporting frameworks: The Australian experience of divergence and convergence: 2000-2009', 13th Biennial Comparative Inter-Governmental Accounting Research CIGAR Conference 2011– “Bridging public sector and non-profit sector accounting”, Ghent, Belgium, 10th June 2011

2010

5
Conference Paper/s

Day R 2010 'Budget reporting in Australian government jurisdictions from 2000 to 2009, and an assessment of attempts to converge GFS and GAAP frameworks in a single Whole-of Government-Report', 14th International Research Society for Public Management IRSPM Conference 2010 - "The Crisis: Challenges for Public Management", Berne, Switzerland, 9th April 2010

2009

4
Journal Article/s

Day R 2009 'Implementation of whole of government reports in Australia', Public Money & Management, vol.29:4, pp. 229-34

11
Seminar Paper/s

Day R 2009 'Early Adoption of Whole-of-Government Reportis in Australia: Issues, Consequences and Challenges, ANU Public Sector Accounting Workshop, Canberra ACT, Australia, 09 April 2009

2008

4
Journal Article/s

Chand P, Patel C and Day R 2008 'Factors Causing Differences in the Financial Reporting Practices in Selected South Pacific Countries in the Post-Convergence Period', Asian Academy of Management Journal, vol.13:2, pp. 111-29

6
Conference Proceeding/s

Day R and Guthrie J 2008 'Whole-of-Government Reports in Australia: Early Adoption Within a Changing Regulatory Environment', Whole-of-Government Financial Reporting: International Trends Workshop, Siena, Italy, 2nd September 2008

2007

4
Journal Article/s

Ryan C, Guthrie J and Day R 2007 'Politics of Financial Reporting and the Consequences for the Public Sector', Abacus, vol.43:4, pp. 474-487

11
Seminar Paper/s

Cable D, Dale M and Day R 2007 'Mind the Gap- Academic Study to Professional Practice, University of Canberra Seminar Series, Canberra, ACT, Australia, 18 May 2007

2006

5
Conference Paper/s

Cable D, Dale M and Day R 2006 ''Mind the Gap'-Academic Study to Professional Practice', Australian International Education Conference, Australia, 13th October 2006

6
Conference Proceeding/s

Chand P, Day R and Patel C 2006 'Comparable Financial Reporting in a Post-Convergence Period – Myth or Reality?', Emerging Issues in International Accounting and Business Conference, 1st January 2006-31st December 2006

2005

6
Conference Proceeding/s

Day R, Guthrie J and Ryan C 2005 'Theoretical and historical context of adoption of sector neutral IFRS in Australia - Issues and consequences for the public sector', The Effects of Globalization on Financial Reporting, Istanbul, Turkey, 29th May 2005

Day R, Guthrie J and Ryan C 2005 'Theoretical and historical context of adoption of sector neutral IFRS in Australia - Issues and consequences for the public sector', The Effects of Globalization on Financial Reporting, Istanbul, Turkey, 29th May 2005

2004

5
Conference Paper/s

Day R, Guthrie J and Ryan C 2004 'Adoption of sector-neutral international financial reporting standards (IFRS) in Australia - for whose benefit and at what cost?', Emerging Issues in International Accounting and Business, Padova , Italy, 26th July 2004

2003

6
Conference Proceeding/s

Guthrie J, Day R and Ryan C 2003 'Accounting standards in the Australian and New Zealand public administrations: Experiences and perspectives', International Congress on Accounting Standards for Public Administrations, Ferrara, Italy, 13th December 2003

2001

6
Conference Proceeding/s

Day R 2001 'Teaching Accounting Concepts- Is it Time for a Reality Check?', Proceedings of the Accounting Education Forum, 1st January 2001-31st December 2001

2000

4
Journal Article/s

Day R and Hartnett j 2000 'Investigation into the Significance of Mandated Changes in Goodwill Amortisation Policy in Australia', Pacific Accounting Review, vol.11:2, pp. 193-218

1999

5
Conference Paper/s

Day R and Lee P 1999 'An Investigation into Managements’ Perceptions of the Objectives of Narrative Reporting in Corporate Annual Reports', 22nd Annual Congress of the European Accounting Association, Bordeaux, France, 1st January 1999-31st December 1999

1998

4
Journal Article/s

Romke J, Day R and Patel C 1998 'Assessment Methods and the Development of Higher Order Thinking Skills in Accounting Students', Accounting Research Journal, vol.11:1, pp. 298-309

1997

2
Book Section/s

Day R and Stanton P 1997 'Chapter 1, An Investigation of Disclosure Requirements, Underlying Concepts and Issues' in Case Studies in the Theory and Practice of Financial Accounting, ed. C Romano, Butterworths, pp. 1-11

5
Conference Paper/s

Roemke J, Day R and Patel C 1997 'Assessment Methods and the Development of Higher Order Thinking Skills in Accounting Students', 8th International Accounting and Education Conference, Paris, France, 1st - 31st October 1997

Day R and Hartnett N 1997 'Sharemarket Reaction to Mandated Changes in Goodwill Amortisation Methods: Australian Evidence', British Accounting Association National Conference, Birmingham, United Kingdom, 1st - 31st March 1997

1996

4
Journal Article/s

Patel C and Day R 1996 'The Influence of Cognitive Style on the Understandability of a Professional Accounting Pronouncement by Accounting Students', British Accounting Review, vol.28:2, pp. 139-154

Day R and Psaros J 1996 'A Study of Accountants' Judgments With Respect to Provision of Consolidated Financial Statements', Abacus, vol.32:1, pp. 62-80

5
Conference Paper/s

Day R 1996 'A Comparative Analysis of Control Based Consolidation Policies, and Some Evidence of their Operational Effectiveness', Irish Accounting and Finance Association, Annual Conference, Dundalk, Ireland, 1st - 30th April 1996

1995

5
Conference Paper/s

Day R and Patel C 1995 'The Influence of Field Dependent/Field Independent Cognitive Style on the Understandability of an Australian Accounting Pronouncement - SAC 4', 18th Annual Congress, European Accounting Association, Birmingham, United Kingdom, 1st - 30th April 1995

1993

5
Conference Paper/s

Day R and Psaros J 1993 'A Study of Accountants' Judgments With Respect to the Provision of Consolidated Financial Statements', British Accounting Association National Conference, Glasgow, United Kingdom, 1st - 31st May 1993

Research Expertise

  • Accounting education
  • Accounting standards and standard setting
  • Financial accounting and reporting - theory, practice and regulations
  • Public sector accounting

Recent Units Taught

  • ACCT5001 Accounting Principles

    2014: Semester 1, 2013: Semester 1, Semester 2, 2012: Semester 1, Semester 2,

  • ACCT5001 Accounting Principles

    2014: Semester 1, 2013: Semester 1, Semester 2, 2012: Semester 1, Semester 2,

  • ACCT6001 Intermediate Financial Reporting

    2013: Semester 1, Semester 2, 2012: Semester 1,

  • ACCT6001 Intermediate Financial Reporting

    2013: Semester 1, Semester 2, 2012: Semester 1,