Find us on Facebook Find us on LinkedIn Follow us on Twitter Subscribe to our YouTube channel

Sue Newberry

Sue Newberry

BCom MCom( Hons) PhD Cant. CPA
Professor and Chair of Discipline

Rm 334
H69 - Economics and Business Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9036 6406
Fax +61 2 9351 6638
susan.newberry@sydney.edu.au

Bio

Sue Newberry's research covers two main areas, financial accounting and standard-setting, and public sector financial management reforms. She believes that many accounting and financial management issues have public policy implications that should be understood by the wider public. In addition to academic articles, she makes direct submissions to professional and public bodies, has published articles in daily, weekly and specialist newspapers, and comments for the media on financial issues within her field of expertise.

Sue has taught financial accounting and public sector financial management at both undergraduate and post-graduate levels, and previously taught at the University of Canterbury, in New Zealand.

Sue's editorial board memberships include Abacus, the Australian Accounting Review, Critical Perspectives on Accounting; Financial Accountability & Management in Governments, Public services, and Charities; International Public Management Journal; International Public Management Review; International Review of Administrative Sciences; and Public Money & Management.

Newsroom articles

  • Accounting for the Government - Affording our future 25 Sep 2013

    Radio New Zealand

    Affording our future - what should be the long-term government policy and expenditure priorities in New Zealand - with Professor Sue Newberry from the University of Sydney School of Business.

  • The Surf Club 09 May 2013

    Four Corners

    Professor Sue Newberry has been interviewed by ABC Television's Four Corners program following her investigation of speculative investments made by Surf Life Saving Australia.

See all Newsroom items for Sue Newberry

Publications

2014

4
Journal Article/s

Newberry S 2014 Forthcoming 'Public sector reforms and sovereign debt management: capital market development as strategy?', Critical Perspectives on Accounting

Newberry S 2014 'Book Review: Richard Allen, Richard Hemming and Barry H Potter (eds), The International Handbook of Public Financial Management, Palgrave Macmillan, 2013, 881pp, ISBN: 9780230300248', International Review of Administrative Sciences, vol.80:2, pp. 464-6

Newberry S 2014 Forthcoming 'The use of accrual accounting in New Zealand's central government: second thoughts', Accounting, Economics and Law: a Convivium

5
Conference Paper/s

Newberry S 2014 'State of the Art in Whole of Government Accounting', Whole of Government Accounting and Auditing International Trends: Comparative International Government Accounting Research CIGAR 2014 Workshop, Kristianstad, Sweden, 10th September 2014

Newberry S 2014 'The Evolution of Accrual Based Budgetary Accounting in one National Government: A comment on Jones (2012)', 8th International EIASM Public Sector Conference, Edinburgh, United Kingdom, 4th September 2014

2013

4
Journal Article/s

Newberry S and Brennan D 2013 'The Marketisation of Early Childhood Education and Care (ECEC) in Australia: A Structured Response', Financial Accountability & Management, vol.29:3, pp. 227-45 Link

Ram R and Newberry S 2013 'IFRS for SMEs: The IASB’S due process', Australian Accounting Review, vol.23:1, pp. 3-17 Link

5
Conference Paper/s

Newberry S 2013 'ANU Allan Barton Memorial Lecture: “Public Sector Accounting and Earned Autonomy: Accountability Lost?”', CPA Congress 2013, Canberra, Australia, 18th October 2013

Newberry S 2013 'Continuing financial management reform: moving forward?', The Public Sector Conference, Wellington, New Zealand, 6th September 2013

Newberry S 2013 'PACs and public finance: New Zealand’s Finance and Expenditure Committee', Australasian Conference of Public Accounts Committees ACPAC 2013, Parliament House, Sydney, NSW, Australia, 12th April 2013

10
Report/s

Newberry S 2013 'Submission on the Public Finance (Fiscal Responsibility) Bill', submitted to NZ Parliamentary Finance and Expenditure Committee - February 2013

Newberry S 2013 'Submission on the State Sector Public Finance Reform Bill', submitted to NZ Parliamentary Finance and Expenditure Committee - January 2013

2012

2
Book Section/s

Newberry S 2012 'The use of accrual accounting in New Zealand’s central government: achievements and second thoughts' in L'applicazione della contabilità economica nel settore pubblico: aspettative, risultati e criticità (The application of the economical bookeeping in the public area: expectations, resulted and criticality), ed. Francesco Capalbo, Giappichelli, Torino , Italy, pp. 65-71

5
Conference Paper/s

Newberry S 2012 'Financial control in the public sector: The changing role of democratically elected representatives', The Norwegian Union for Municipal and General Employees Conference, Oslo, Norway, 13th September 2012

Newberry S 2012 'Public sector accounting: Selective transparency? (Winner of the June Pallot Prize for Best Conference Paper)', 7th International Conference on Accounting, Auditing & Management in Public Sector Reforms, Milan, Italy, 6th September 2012

12
Newspaper Article/s

Newberry S 2012 'Govt fudges its figures', Sunday Star Times- 15 April, New Zealand

2011

4
Journal Article/s

Newberry S 2011 'Financial Black Holes: Accounting for Privately Financed Roads in the UK', European Accounting Review, vol.20:1, pp. 196-8

Newberry S 2011 'Whole of Government Accounting in New Zealand: A Review of WGA Financial Reports From 1993 to 2010', Abacus, vol.47:4, pp. 501-524

5
Conference Paper/s

Newberry S 2011 'The significance of accounting in public sector reform', Invited Research Lecture: June Pallot Memorial Lecture, University of Canterbury, New Zealand, 27th October 2011

Newberry S 2011 'Whole of government accounting in New Zealand: a review of WGA financial reports from 1993 to 2010', 7th International Critical Management Studies CMS7 2011 Conference, Naples, Italy, 13th July 2011

Newberry S, Christensen M and Potter BN 2011 'The role of global epistemic communities in creating a ‘more business-like’ public sector', 7th International Critical Management Studies CMS7 2011 Conference, Naples, Italy, 13th July 2011

Newberry S 2011 'Whole of government accounting in New Zealand: A review of WGA financial reports from 1993 to 2010', 34th European Accounting Association Annual Congress EAA 2011, Rome, Italy, 22nd April 2011

Newberry S 2011 'The use of accrual accounting in New Zealand Central Government achievements and second thoughts', Accrual Accounting in Australia, New Zealand and the United Kingdom: Achievements and Second Thoughts, Rome, Italy, 19th April 2011

2010

5
Conference Paper/s

Singh R and Newberry S 2010 'The International Accounting Standards Board's Agenda Formulation Process: A Standard for Small and Medium-sized Entities', 5th Workshop on Accounting and Regulation, Siena, Italy, 25th September 2010

6
Conference Proceeding/s

Brennan D and Newberry S 2010 'Indirect Policy Tools: Demand-Side Funding and Lessons to be Learned: Early Childhood Education and Care', Proceedings of the 6th Asia Pacific Interdisciplinary Research In Accounting Conference APIRA 2010, University of Sydney, Sydney, Australia, 13th July 2010

2009

4
Journal Article/s

Newberry S and Pont-Newby S 2009 'Whole of government accounting in New Zealand: the ownership form of control', Public Money & Management, vol.29:4, pp. 235-42

Grossi G and Newberry S 2009 'Theme: Whole of government accounting - international trends (Editorial)', Public Money & Management, vol.29:4, pp. 209-13

5
Conference Paper/s

Newberry S and Guthrie J 2009 'A tribute to June Pallot', Social Science Research Network-SSRN: Presented at Plenary at the 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms EIASM, Siena, Italy, September 7-9, 2006, 1st January 2009-31st December 2009 Link

Newberry S and Brennan D 2009 'Economic and social policy tensions: early childhood education and care (ECEC) in a marketised environment', 13th Annual Conference of the International Research Society for Public Management IRSPM 2009, Copenhagen, Denmark, 8th April 2009

10
Report/s

Newberry S 2009 'Submission to AASB on ED174: Amendments to Australian Accounting Standards to facilitate GAAP/GFS harmonisation for entities within the GGS',

Newberry S 2009 'Submission to Senate Inquiry into the Provision of Child Care', The Senate Education, Employment and Workplace Relations References Committee

2008

2
Book Section/s

Singh R and Newberry S 2008 'Corporate Governance and International Financial Reporting Standards (IFRS): The Case of Developing Countries' in Research in Accounting in Emerging Economies- Corporate Governance in Less Developed and Emerging Economies, ed. Mathew Tsamenyi and Shahzad Uddin, JAI Press Emerald Publishing Group, Bingley, United Kingdom, pp. 483-518

Newberry S and Jacobs K 2008 'Obtaining the Levers of Power: The Treasury and the Introduction of New Zealand's Public Sector Financial Reforms' in Envisioning A New Accountability - Advances in Public Interest Accounting -13, ed. Cheryl R. Lehman, Elsevier, London, United Kingdom, pp. 115-150

4
Journal Article/s

Newberry S and Robb A 2008 'Financialisation: Constructing shareholder value … for some', Critical Perspectives on Accounting, vol.19:5, pp. 741-63

5
Conference Paper/s

Newberry S, Pilcher R and Tower G 2008 'Whole of government accounting: The case of state and local governments in Australia', Whole of Government Financial Reporting: International Trends, Siena, Italy, 1st January 2008-31st December 2008

Newberry S and Pont-Newby S 2008 'The evolution of whole of government accounts (WGA) in New Zealand', Whole of Government Financial Reporting: International Trends, Siena, Italy, 1st January 2008-31st December 2008

6
Conference Proceeding/s

Newberry S and Pont-Newby S 2008 'Innovation in the use of accounting for Public Sector Management: Whole of Government Accounts (WGA) and the constitutional significance of technical detail', 5th International Conference on Accounting, Auditing & Management in Public Sector Reforms- EIASM 2008, Amsterdam, Netherlands, 5th September 2008

2007

4
Journal Article/s

Newberry S 2007 'A commentary on “Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence"', Accounting Education, vol.16:1, pp. 39-42

Newberry S 2007 'Where to next with governmental financial reporting?', National Accountant, vol.23:2, pp. 18-20

Ellwood S and Newberry S 2007 'Public sector accrual accounting: institutionalising neo-liberal principles?', Accounting, Auditing & Accountability Journal, vol.20:4, pp. 549-573

Robb A and Newberry S 2007 'Globalization: governmental accounting and International Financial Reporting Standards', Socio-Economic Review, vol.5:4, pp. 725-754

Newberry S 2007 'Making whole of governments accounts work', Public Management and Policy Association, vol.39:December, pp. 10-11

5
Conference Paper/s

van der Laan S, Newberry S and Brennan D 2007 'The McDonalization of Child Care: Easy as ABC', Centre for Social and Environmental Accounting Research (CSEAR) Conference, Sydney, NSW, Australia, 4th December 2007

Brennan D, Newberry S and van der Laan S 2007 'The corporatisation of child care in Australia: easy as ABC', Paid Care Network Symposium on For-Profit Providers of Paid Care, Sydney, Australia, 30th November 2007

6
Conference Proceeding/s

Christensen M, Newberry S and Potter BN 2007 'The Role of Epistemic Communities in Bringing Widespread Accounting Change: Developing Global Accounting Reforms for Public Sector Entities', Fifth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Auckland , New Zealand, 10th July 2007

12
Newspaper Article/s

Newberry S and Rosenberg B 2007 'Feltex Carpets: Firm's collapse raises questions', Press, Christchurch, New Zealand

2006

2
Book Section/s

Newberry S 2006 'Freedom or coercion? NPM incentives in New Zealand central government departments' in The Legacy of June Pallot: Public Sector Financial Management Reform, ed. S Newberry, Information Age Publishing, Greenwich, United States, pp. 291-318

Newberry S and Pallot J 2006 'June Pallot: Researcher and commentator on public sector financial management reforms' in The Legacy of June Pallot: Public Sector Financial Management Reform, Information Age Publishing, Greenwich, United States, pp. 1-24

3
Edited Book/s

Newberry S 2006 'The Legacy of June Pallot: Public Sector Financial Management Reform', Information Age Publishing, Greenwich, United States, pp. 336

4
Journal Article/s

Ellwood S and Newberry S 2006 'A bridge too far: A common conceptual framework for commercial and public benefit entities', Accounting and Business Research, vol.36:1, pp. 19-32

Newberry S and Pallot J 2006 'New Zealand's financial management system: Implications for democracy', Public Money & Management, vol.26:4, pp. 221-227

Newberry S and Pallot J 2006 'v I fåreklær? Flere og bredere konsekvenser av sentralmyndighetenes økonomistyringssystem på New Zealand (republication in Norwegian of “A wolf in sheep’s clothing? Wider Consequences of the Financial Management System of the New Zealand Central Government")', Materialisten, pp. 3-21

5
Conference Paper/s

Guthrie J and Newberry S 2006 'A tribute to June Pallot (plenary address)', 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms, Sienna , Italy, 9th September 2006

Newberry S 2006 'Financial management reforms: Philosophy and implications', Conference on Public Sector Financial Management Reforms, Landsorganisasjonen , Norway, 29th August 2006

6
Conference Proceeding/s

Newberry S and Jacobs K 2006 'Obtaining the levers of power: The treasury and the Introduction of New Zealand’s public sector financial reforms', 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms, Siena, Italy, 9th September 2006

Newberry S and Robb A 2006 'Constituting globalisation: Governmental accounting and IFRS', 18th Annual Meeting on Socio-Economics, Trier, Germany, 2nd July 2006

2005

2
Book Section/s

Newberry S and Pallot J 2005 'New Zealand reforms: The hidden agenda' in International public financial management reform: Progress, contradictions and challenges, Information Age Press, Greenwich, United States, pp. 169-194

4
Journal Article/s

Newberry S and Pallot J 2005 'A wolf in sheep's clothing? Wider consequences of the financial management system of the New Zealand central government', Financial Accountability and Management, vol.21:3, pp. 263-277

Newberry S 2005 'June Pallot: Contribution to public policy debate in New Zealand', Accounting, Auditing & Accountability Journal, vol.18:1, pp. 164-167

Newberry S 2005 'June Pallot: A voice of reason', International Public Management Journal, vol.8:2, pp. 275-287

Newberry S 2005 'June Pallot: A voice of reason', International Public Management Review, vol.6:1, pp. 1-14

5
Conference Paper/s

Newberry S and Rosenberg B 2005 'Reform evaluation from a customer and citizen perspective: The case of the electricity industry in New Zealand', Annual Conference of the European Group of Public Administration (EGPA), Bern, Switzerland, 3rd September 2005

6
Conference Proceeding/s

Newberry S and Robb A 2005 'Financialisation: Creating shareholder value by disconnecting from reality?', Critical Perspectives on Accounting Conference, New York, United States, 30th April 2005

Newberry S and Jacobs K 2005 'Accounting as politics: The case of New Zealand's public sector reforms', Critical Perspectives on Accounting Conference, New York, United States, 30th April 2005

11
Seminar Paper/s

Newberry S and Robb A 2005 'Financialisation: Creating shareholder value by disconnecting from reality?, Department of Accountancy and Business Law Seminar, University of Otago, Dunedin, New Zealand, 06 May 2005

12
Newspaper Article/s

Robb A and Newberry S 2005 'Power plays: Who has it right?', The Press, Christchurch, New Zealand, pp. A9

Newberry S and Rosenberg B 2005 'Electricity reforms and Contact Energy Ltd', Foreign Control Watchdog

Newberry S and Robb A 2005 'Paper not reassuring: Real risks over cross-border leases', The Press, Christchurch, New Zealand, pp. C2

Newberry S and Robb A 2005 'Transpower should explain: Deal details needed', The Press, Christchurch, New Zealand

Newberry S 2005 'Consequences of predicted contact move may jolt consumers', Otago Daily Times, Otago, New Zealand, pp. 20

Newberry S 2005 'Big payout at a price', The Press, Christchurch, New Zealand, pp. A9

2004

4
Journal Article/s

Newberry S 2004 'Trade in services: Wider implications for accounting standard-setters and accountants', Australian Accounting Review, vol.14:2, pp. 11-21

Newberry S and Pallot J 2004 'Freedom or coercion?: NPM incentives in New Zealand central government departments', Management Accounting Research, vol.15:3, pp. 247-266

Robb A and Newberry S 2004 'PPP schemes have little to offer taxpayers', Energy Watch: the Journal of the Sustainable Energy Forum Inc, vol.35:13

5
Conference Paper/s

Newberry S and Jacobs K 2004 'Accounting means to whose policy ends? The case of New Zealand's public sector reforms', European International Conference on Accounting, Auditing and Management in Public Sector Reforms, Oslo, Norway, 9th October 2004

Newberry S and Pallot J 2004 'A wolf in sheep's clothing? Wider consequences of the financial management system of the New Zealand central government', Comparative International Governmental Accounting Research Workshop, University of St Gallen, Switzerland, 3rd September 2004

Newberry S and Ellwood S 2004 'Public sector accrual accounting: institutionalising neo-libertarian principle', Fourth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Singapore, Singapore, 6th July 2004

Ellwood S and Newberry S 2004 'A bridge too far: a common conceptual framework for commercial and public benefit entities', Financial Reporting and Business Communication Research Unit, Eighth Annual Conference, Cardiff Business School, University of Cardiff, 2nd July 2004

10
Report/s

Newberry S 2004 'Submission to the Ministry of Economic Development on the review of the Financial Reporting Act 1993: Part 1, financial reporting structure',

Newberry S 2004 'Submission to the Finance and Expenditure Committee on the Public Finance (State Sector Management) Bill',

12
Newspaper Article/s

Newberry S 2004 'Foreign investment, financial reporting and Telecom: Or the profitable mysteries of pumping and dumping', Foreign Control Watchdog

Newberry S 2004 'Public finance bill erodes democratic process', The Guardian Political Review, pp. 9

Newberry S 2004 'The 'hidden hand' and PPPs', Red & Green, pp. 108-115

Newberry S and Robb A 2004 'The Treasury's magic show', The Independent, pp. 8

Robb A and Newberry S 2004 'PPP schemes have little to offer taxpayers', New Zealand Herald, New Zealand

Newberry S 2004 'Taxpayers at risk', The Press, Christchurch, New Zealand, pp. A11

Newberry S and Robb A 2004 'Using the right tool to balance govt accounts', The Independent, pp. 8,28

Newberry S 2004 'Crown borrowing rules may threaten taxpayers', Otago Daily Times, pp. 15

Newberry S 2004 'Push to privatise public assets endures', Otago Daily Times, pp. 15

Newberry S 2004 'Time for politicians to take back power', Otago Daily Times, New Zealand, pp. 15

Newberry S 2004 'Steady, stealthy whittling down of our public services', Otago Daily Times, pp. 20

Newberry S 2004 'Public finance bill erodes democratic process', Otago Daily Times

Newberry S 2004 'Privatising NZ by stealth', The Press, Christchurch, New Zealand, pp. A17

Robb A and Newberry S 2004 'Taxpayers lose in public-private partnerships', The Independent, pp. 12

Newberry S 2004 'Taxpayers put at risk by hidden debt', Auckland Herald, Auckland, New Zealand

Newberry S 2004 'Financial reports: weapons of mass deception. Review of the Financial Reporting Act 1993', Foreign Control Watchdog

Newberry S 2004 'More to know about Cool IT', The Press, Christchurch, New Zealand

Newberry S and Robb A 2004 'New legislation a recipe for fraud', The Independent, pp. 10,24

Newberry S and Pallot J 2004 'Finance Bill erodes parliamentary sovereignty', The Independent

Newberry S and Rosenberg B 2004 'Residential fate in the electricity market', The Press, Christchurch, New Zealand, pp. A9

Pallot J and Newberry S 2004 'Every trick in the book to rush bill through', The Independent, pp. 8

Newberry S and Robb A 2004 'Hands off public purse', The Press, Christchurch, New Zealand, pp. A11

Robb A and Newberry S 2004 'Seeing red in rather unusual cashflow creativity', National Business Review, pp. 35

Newberry S 2004 'Power price rises a fallacious cycle', The Press, Christchurch, New Zealand, pp. A9

2003

2
Book Section/s

Newberry S and Pallot J 2003 'Case study report: New Zealand' in Budget setting and financial scrutiny: experiences of devolved/regional governments, ed. C Talbot and C Johnson

4
Journal Article/s

Newberry S 2003 'Public sector management in New Zealand: Lessons and challenges, a review essay', International Public Management Review, vol.4:2, pp. 96-103

Newberry S 2003 'Reporting performance: comprehensive income and its components', Abacus, vol.39:3, pp. 325-339

Newberry S 2003 'Fiscal (ir)responsibility: privileging PPPs', Accounting, Auditing & Accountability Journal, vol.16:3, pp. 471-492

Newberry S 2003 'Sector Neutrality and NPM 'incentives': their use in eroding the public sector', Australian Accounting Review, vol.13:2, pp. 28-34

Newberry S 2003 'New Zealand's responsibility budgeting and accounting system and its strategic objective: a comment on Jones and Thompson (2000)', International Public Management Journal, vol.6:1, pp. 75-82

5
Conference Paper/s

Newberry S 2003 'PPPs: an international web of relationships', Invited forum on PPPs at the University of Sydney, Sydney, Australia, 8th December 2003

10
Report/s

Newberry S 2003 'Submission to the Securities Commission on corporate governance in New Zealand',

Newberry S 2003 'Submission to the Asian Development Bank on Poverty Reduction Strategy',

Newberry S 2003 'Submission to the New Zealand Treasury on proposed changes to the Public Finance Act 1989',

Newberry S 2003 'Submission to the UK Accounting Standards Board on discussion paper: "Statement of Principles for financial reporting; proposed interpretation for public benefit entities"',

Newberry S 2003 'Consolidated financial reports: whole of government, submission to meeting of university vice chancellors',

11
Seminar Paper/s

Newberry S 2003 'Privileging PPPs: fiscal targets and financial management rules, Aston Business School, Birmingham, United Kingdom 2003

Newberry S 2003 'The role of accounting in financial management reforms, Nottingham University, United Kingdom, 26 November 2003

Newberry S 2003 'Financial resource erosion in New Zealand government departments, ICANZ Public Sector Interest Group, Wellington, New Zealand, 07 July 2003

12
Newspaper Article/s

Newberry S 2003 'Consumers stung in 'sector neutrality' sham', National Business Review, pp. 55

2002

4
Journal Article/s

Newberry S 2002 'Intended or unintended consequences? Resource erosion in New Zealand's government departments (Joint winner: John Perrin award for best article)', Financial Accountability and Management, vol.18:4, pp. 309-30

Newberry S 2002 'The conceptual framework sham', Australian Accounting Review, vol.12:3, pp. 47-9

Barnett P and Newberry S 2002 'Reshaping community mental health services in a restructured state: New Zealand 1984-97', Public Management Review, vol.4:2, pp. 187-208

5
Conference Paper/s

Newberry S 2002 'Reporting financial performance: comprehensive income and its components', Invited forum on "The profession's conceptual framework revisited", Sydney, Australia, 8th November 2002

Newberry S and Pallot J 2002 'NPM incentives in central government departments: an analysis of the New Zealand experience', European Institute of Advanced Studies in Management International Conference on Accounting, Auditing and Management in Public Sector Reforms, Dublin, Ireland, 7th September 2002

Pallot J and Newberry S 2002 'The role of accounting in transforming the public sector', Central government finance conference organised by Institute of International Research, Wellington, New Zealand, 10th June 2002

Newberry S 2002 'Policy evaluation and (un)intended consequences: resource erosion in New Zealand's government departments', Sixth International Research Symposium on Publicu Sector Management, Edinburgh, Scotland, United Kingdom, 10th April 2002

Newberry S 2002 'Network structures, consumers and accountability', International Public Management Network Conference, Sydney, Australia, 6th March 2002

10
Report/s

Newberry S 2002 'Corporate transparency: making markets work better', Submission on ICANZ discussion document

12
Newspaper Article/s

Newberry S and Robb A 2002 'A profit without honour', National Business Review

Robb A and Newberry S 2002 'New Zealand lags US in accountancy standards and safeguard legislation', National Business Review, pp. 46

Robb A and Newberry S 2002 'Enron's demise gives rise to issues over Telecom accounts', National Business Review, pp. 14

2001

2
Book Section/s

Newberry S 2001 'Network structures, consumers and accountability in New Zealand' in Learning from International Public Management Reform, ed. L Jones, J Guthrie and P Steane, Elsevier Science Ltd., London, United Kingdom, pp. 257-78

4
Journal Article/s

Newberry S 2001 'Reciprocal and non-reciprocal transactions: the FASB's stock-based compensation project', Abacus, vol.37:2, pp. 177-87

Newberry S and Barnett P 2001 'Negotiating the network: the contracting experiences of community mental health agencies in New Zealand', Financial Accountability and Management, vol.17:2, pp. 133-52

Newberry S 2001 'Public sector accounting: a common reporting framework?', Australian Accounting Review, vol.11:1, pp. 2-7

2000

4
Journal Article/s

Anthony R and Newberry S 2000 'GASB34 Should be Revised', Government Accountants Journal, vol.49:1, pp. 36-8

5
Conference Paper/s

Barnett P and Newberry S 2000 'Reshaping community mental health services in a restructured state: New Zealand 1984-97', Proceedings of the Fourth International Research Symposium on Public Sector Management, Rotterdam, Netherlands, 1st January 2000-31st December 2000

10
Report/s

Newberry S 2000 'Accounting by recipients for non-reciprocal transfers excluding contributions by owners', Institute of Chartered Accountants of New Zealand on G4+1

1999

5
Conference Paper/s

Newberry S and Barnett P 1999 'Negotiating the network: the contracting experiences of community mental health agencies in New Zealand', Critical Perspectives on Accounting Conference, New York, United States, 1st January 1999-31st December 1999

12
Newspaper Article/s

Newberry S 1999 'Lax law leads to plucked powercos and fleeced consumers', The Independent, pp. 9

1998

4
Journal Article/s

Poskitt R and Newberry S 1998 'Current cost accounting experiment and its revival in ED82: A reappraisal', Pacific Accounting Review, vol.10:2, pp. 53-74

1997

5
Conference Paper/s

Newberry S 1997 'Contracting for public services: New Zealand's voluntary organisations', Second International Research Symposium on Public Services Management, Birmingham, United Kingdom, 12th September 1997

1995

4
Journal Article/s

Newberry S 1995 'Accounting for contributed services: The FASB's conceptual confusion', Financial Accountability and Management, vol.11:3, pp. 241-58

Newberry S 1995 'Charity financial reports: User interpretation and presentation issues', Chartered Accountants' Journal of New Zealand, vol.74:2, pp. 54-6

Newberry S 1995 'Analysing charity financial reports', Chartered Accountants' Journal of New Zealand, vol.74:1, pp. 54-6

5
Conference Paper/s

Newberry S 1995 'Economic goods, economic reasoning and the nonprofit sector', Second Swedish Accounting & Auditing Research Colloquium, Umea, Sweden, 25th February 1995

1994

4
Journal Article/s

Newberry S 1994 'Charity accountability requirements', Chartered Accountants' Journal of New Zealand, vol.73:7, pp. 32

Newberry S 1994 'Charities: Importance increased', Chartered Accountants' Journal of New Zealand, vol.73:6, pp. 41-2

Newberry S 1994 'Charity audits deserve better', Chartered Accountants' Journal of New Zealand, vol.73:5, pp. 70-3

5
Conference Paper/s

Newberry S 1994 'Economic reasoning and the nonprofit sector: Conceptual weakness revealed', AAANZ Conference, Wollongong, Australia, 6th July 1994

10
Report/s

Newberry S 1994 'Special Issues of Accounting for Charities in New Zealand (120 copies issued to NZSA, charities, funding organisations. Awarded Coopers and Lybrand Peter Barr research fellowship and $10000 research funding)', New Zealand Society of Accountants

1993

4
Journal Article/s

Newberry S 1993 'Audits of Nonprofit Organizations', Accountants' Journal, vol.72:8, pp. 58

Newberry S 1993 'Commentary on ED-70 accounting for grants and donations', Accountants' Journal, vol.72:7, pp. 55-7

Research Expertise

  • Financial accounting and reporting - theory, practice and regulations
  • Public sector accounting
  • Public sector financial management