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Suresh Cuganesan

Suresh Cuganesan


Professor of Organisational Control
and Performance;
Deputy Director,
The John Grill Centre for Project Leadership

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

Telephone +61 2 9351 6582
Fax + 61 2 9475 4700
suresh.cuganesan@sydney.edu.au

Bio

Suresh Cuganesan is a Professor at the University of Sydney Business School and a FCPA. He is also the Deputy Director of the newly formed John Grill Centre for Project Leadership at the University of Sydney. Suresh's research program examines how organisations can design and use performance measurement and management control systems to enhance their strategy execution capability and deliver better outcomes. He has delivered research services, advice and consulting to CEOs and organisations operating in financial services, energy, law enforcement, transport, government, recruitment, energy and sport. He also conducts corporate and executive training courses for leading Australian organisations and internationally.

In industry, Suresh has worked in the areas of institutional banking and management consulting. In these roles, he was in charge of research, strategy analysis, business development and project delivery. Suresh has also held leadership positions in academia, including being the Associate Dean of Research at Macquarie Graduate School of Management and the Foundation Director of the Centre for Enterprise Performance at Swinburne University of Technology. He is currently on the NSW Divisional Council of CPA Australia.

Suresh has published 3 books and over 50 journal articles, book chapters and conference papers. He is on the editorial boards and acts as a reviewer for a number of leading national and international academic journals. Suresh has also been successful in winning Australian Research Council grants for his research projects.

Publications

2014

2
Book Section/s

Cuganesan S, Jacobs K and Lacey D 2014 'Beyond New Public Management: Does performance measurement drive public value in networks?' in Public Value Management, Measurement and Reporting Studies in Public and Non-Profit Governance, ed. Guthrie J, Marcon G, Russo S and Farneti F , Emerald Group Publishing Limited, London, United Kingdom, pp. 21-43

4
Journal Article/s

Jacobs K and Cuganesan S 2014 'Interdisciplinary accounting research in the public sector dissolving boundaries to tackle wicked problems', Accounting, Auditing and Accountability Journal, vol.27:8, pp. 1250-6 Link

Cuganesan S, Guthrie J and Vranic V 2014 'Investigating the Riskiness of Performance Measurement in the Public Sector: A Review of Progress and Research Agenda', Financial Accountability and Management, vol.30:3 (Special Issue on Public Sector Risk), pp. 279-302 Link

5
Conference Paper/s

Knight ERW and Cuganesan S 2014 'The Role of Top Management Teams in Enabling and Sustaining Contextual Ambidexterity', 74th Annual Meeting of the Academy of Management, Philadelphia, United States, 5th August 2014

Cuganesan S 2014 'Studying the emergence of innovation paradoxes', 30th European Group of Organizational Studies EGOS Colloquium - "Reimagining, Rethinking, Reshaping: Organizational Scholarship in Unsettled Times", Rotterdam, Netherlands, 5th July 2014

2013

4
Journal Article/s

Dunford R, Cuganesan S, Grant D, Palmer I, Beaumont R and Steele C 2013 '’Flexibility’ as the rationale for organizational change: a discourse perspective', Journal of Organizational Change Management, vol.26:1, pp. 83-97 Link

Rooney J and Cuganesan S 2013 'The Control Dynamics of Outsourcing Involving an Early-Stage Firm', Accounting and Business Research, vol.43:5, pp. 506-29 Link

5
Conference Paper/s

Cuganesan S 2013 'Managing multi-level tensions and paradoxes in the process of balancing exploration and exploitation', 29th European Group for Organisational Studies Colloquium EGOS 2013 - "Bridging Continents, Cultures and Worldviews", Montreal, Canada, 6th July 2013

2012

2
Book Section/s

Cuganesan S and Foreman J 2012 'Performance Measurement in the Public Sector: Evaluating Performance Measurement and Reporting in Health' in Best Practices in Management Accounting, ed. G. Gregoriou and N. Finch, Palgrave MacMillan , United Kingdom, pp. 220-31

4
Journal Article/s

Lacey D, Cuganesan S, Goode S and Jacobs K 2012 'Celebrating Adversity: inter-Organizational Dependence and Public Sector Performance reporting in the Australian Federal Police', Public Administration, vol.90:2, pp. 393–411

Cuganesan S, Dunford R and Palmer I 2012 'Strategic Management Accounting and Strategy Practices within a Public Sector Agency', Management Accounting Research, vol.23:4, pp. 245-60 Link

2011

2
Book Section/s

Cuganesan S and Gainsford L 2011 'Engaging with and Extending Organisational Practices: The Potential of Management Accounting' in Bridging the Gap between Academic Accounting Research and Professional Practice, ed. E.Evans, R.Burritt and J.Guthrie, The Institute of Chartered Accountants in Australia, Sydney, Australia, pp. 69-81

4
Journal Article/s

Cuganesan S and Lacey D 2011 'Developments in Public Sector Performance Measurement: A Project on Producing Return on Investment Metrics for Law Enforcement', Financial Accountability & Management, vol.27:4, pp. 458-79

Cuganesan S and Donovan J 2011 'Investigating the Links between Management Control Approaches and Performance Measurement Systems', Advances in Management Accounting, vol.19, pp. 173-204

Dumay J and Cuganesan S 2011 'Making sense of intellectual capital complexity: measuring through narrative', Journal of Human Resource Costing & Accounting, vol.15:1, pp. 24-49

2010

4
Journal Article/s

Cuganesan S, Guthrie J and Ward L 2010 'Examining CSR Disclosure Strategies Within the Australian Food And Beverage Industry', Accounting Forum, vol.34:3/4, pp. 169-83

2009

2
Book Section/s

Cuganesan S and Petty R 2009 'Intellectual Capital Measurement and Reporting: issues and Challenges for Multinational Organizations' in Strategic Intellectual Capital Management in Multinational Organizations: Sustainability and Successful Implications, ed. Kevin O'Sullivan, IDG, Hershey, PA, United States, pp. 75-94

4
Journal Article/s

Rooney J and Cuganesan S 2009 'Contractual and Accounting Controls in Outsourcing Agreements – Evidence from the Australian home loan industry', Australian Accounting Review, vol.19:2, pp. 80-92

Cuganesan S and Dumay J 2009 'Reflecting on the production of intellectual capital visualisations', Accounting, Auditing & Accountability Journal, vol.22:8, pp. 1161-86

Petty RM, Cuganesan S, Finch N and Ford G 2009 'Intellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers', Journal of Finance and Accountancy, vol.1:1, pp. 1-7

2008

2
Book Section/s

Cuganesan S and Ford G 2008 'Part V: Cases in Strategic Management: Manpower Australia - Using Strategy Maps and the Balanced Scorecard Effectively' in Essentials in Strategic Management 1st Edition, ed. John E Gamble & Jr., Arthur A Thompson, McGraw-Hill

4
Journal Article/s

Cuganesan S and Khan H 2008 'Assessing the reporting of stakeholder reciprocity in the Australian Banking Industry', Journal of Human Resource Costing and Accounting, vol.12:2, pp. 85-101

Cuganesan S 2008 'Calculating Customer Intimacy: Accounting Numbers in a Sales and Marketing Department', Accounting, Auditing and Accountability Journal, vol.21:1, pp. 78-103

Guthrie J, Cuganesan S and Ward L 2008 'Industry Specific Social and Environmental Reporting: The Australian Food and Beverage Industry', Accounting Forum, vol.32:1, pp. 1-15

Guthrie J, Cuganesan S and Ward L 2008 'Disclosure Media for Social and Environmental Matters within the Australian Food and Beverage Industry', Social and Environmental Accountability Journal, vol.28:1, pp. 33-44

Guthrie J, Cuganesan S and Ward L 2008 'Intellectual Capital Reporting Media in An Australian Industry', International Journal of Learning and Intellectual Capital, vol.5:1, pp. 48-62

2007

2
Book Section/s

Cuganesan S and Ford G 2007 'Using Strategy Maps and the Balanced Scorecard Effectively: The Case of Manpower Australia' in Crafting and Executing Strategy: The Quest for Competitive Advantage 16th Edition, ed. Arthur Thompson Jr, A. J. Strickland III, John Gamble, McGraw-Hill

4
Journal Article/s

Cuganesan S 2007 'Accounting, Contracts and Trust in Supply Relationships', Journal of Accounting and Organizational Change, vol.3:2, pp. 104-25

Cuganesan S and Lacey D 2007 'New Challenges for Performance Management: Exploratory Evidence on Organisational Responses to Identity Fraud', The Journal of Applied Research in Accounting and Finance, vol.2:2, pp. 27-33

Cuganesan S and Lacey D 2007 'Organisations, control systems and fraud', Journal of Law and Financial Management, vol.6:2, pp. 14-21

Cuganesan S, Boedker C and Guthrie J 2007 'Enrolling Discourse Consumers To Affect Material Intellectual Capital Practice', Accounting, Auditing and Accountability Journal, vol.20:6, pp. 883-911

Guthrie J, Cuganesan S and Ward L 2007 'Extended Performance Reporting: Evaluating Corporate Social Responsibility and Intellectual Capital Management', Issues in Social and Environmental Accounting, vol.1:1, pp. 1-25

6
Conference Proceeding/s

Dumay J and Cuganesan S 2007 'Research methods to visualise the complexity of intellectual capital', 21st Australian and New Zealand Academy of Management Conference, Sydney, Australia, 7th December 2007

Dumay J and Cuganesan S 2007 'Investigating intellectual capital and organisational value creation', 21st Australian and New Zealand Academy of Management Conference, Sydney, Australia, 7th December 2007

Dumay J, Cuganesan S and Tull J 2007 'Beyond reason: The utility of narrative in advancing the management of intellectual capital', 6th Australasian Conference on Social and Environmental Accounting Research (CSEAR), University of Sydney NSW, Australia, 4th December 2007

Guthrie J, Cuganesan S and Ward L 2007 'Legitimacy Theory: A Story of Reporting Social and Environmental Matters within the Australian Food and Beverage Industry', Fifth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Auckland, New Zealand, 10th July 2007

Cuganesan S, Finch N and Carlin T 2007 'Intellectual Capital Reporting: A Human Capital Focus', Academy of Accounting and Financial Studies, Annual International Conference, Jacksonville, United States, 4th April 2007

Petty R, Cuganesan S, Finch N and Ford G 2007 'Challenges for Firms in Disclosing the Value of their Intellectual Capital', Academy of Accounting and Financial Studies Annual International Conference, Jacksonville, United States, 4th April 2007

2006

4
Journal Article/s

Cuganesan S, Rooney J and Silvi R 2006 'Contractual and Accounting Controls in Outsourcing Agreements', Journal of Law and Financial Management, vol.5:1, pp. 8-17

Cuganesan S and Lee R 2006 'Intra-organisational Influences in Procurement Network Controls: The Impacts of Information Technology', Management Accounting Research, vol.17:2, pp. 141-70

Silvi R and Cuganesan S 2006 'Investigating the Management of Knowledge for Competitive Advantage: A Strategic Cost Management Perspective', Journal of Intellectual Capital, vol.7:3, pp. 309-23

Cuganesan S 2006 'Reporting Organisational Performance in Managing Human Resources: Intellectual Capital or Stakeholder Perspectives', Journal of Human Resource Costing and Accounting, vol.10:3, pp. 164-88

Cuganesan S 2006 'The Role of Functional Specialists in Shaping Controls within Supply Networks', Accounting, Auditing and Accountability Journal, vol.19:4, pp. 465-92

6
Conference Proceeding/s

Cuganesan S, Petty R and Finch N 2006 'Intellectual Capital Reporting: A User Perspective', Academy of Accounting and Financial Studies Spring International Conference, New Orleans, United States, 15th April 2006

Finch N, Ford G, Cuganesan S and Carlin T 2006 'The Scaling Property of Randomness: The Impact of Reporting Frequency on The Perceived Performance of Investment Funds', Academy of Accounting and Financial Studies Spring International Conference, New Orleans, United States, 15th April 2006

Cuganesan S 2006 'Assessing the reporting of stakeholder reciprocity in the Australian banking industry', 5th Annual Symposium on Accountability, Governance and Performance in Transition, Brisbane, Australia, 1st - 28th February 2006

2005

4
Journal Article/s

Cuganesan S 2005 'A Case Study on Organisational Performance Measurement Systems for Customer Intimacy', Australian Accounting Review, vol.15:35, pp. 52-61

Cuganesan S 2005 'Intellectual capital-in-action and value creation', Journal of Intellectual Capital, vol.6:3, pp. 357-73

Cuganesan S 2005 'Re-examining the role of Accounting, Contracts and Trust in Inter-Organisational Networks', Journal of Law and Financial Management, vol.4:1, pp. 33-46

Petty R and Cuganesan S 2005 'Voluntary Disclosure of Intellectual Capital by Hong Kong Companies: Examining Size, Industry and Growth Effects', Australian Accounting Review, vol.July, pp. 40-50

Boedker C, Guthrie J and Cuganesan S 2005 'An integrated framework for visualising intellectual capital', Journal of Intellectual Capital, vol.6:4, pp. 510-527

6
Conference Proceeding/s

Cuganesan S 2005 'Management Control Systems for Rapid Innovation', Accounting and Finance Association of Australia and New Zealand AFAANZ Conference 2005, Melbourne, Australia, 5th July 2005

2004

4
Journal Article/s

Cuganesan S, Free C and Briers M 2004 'Controversies in EVA Implementation: A Case Study of An Australian Financial Services Organisation', Accounting, Accountability and Performance, vol.December, pp. 1-34

Lacey D and Cuganesan S 2004 'The Role of Organisations in Identity Theft Response: The Organisation-Individual Victim Dynamic', Journal of Consumer Affairs, vol.38:2, pp. 244-61

Boedker C, Guthrie J and Cuganesan S 2004 'The strategic significance of human capital information in annual reporting', Journal of Human Resource Costing and Accounting, vol.8:2, pp. 7-22

6
Conference Proceeding/s

Cuganesan S 2004 'Controlling Rapid Innovation: A Case Study of an E-business Project', 5th International CINet Conference, Sydney, Australia, 25th September 2004

Cuganesan S 2004 'Performance Measurement Within Anticipatory Customer Regimes: An Ethnography of a Financial Services Organisation', Performance Measurement Association Conference, Edinburgh, United Kingdom, 29th July 2004

Cuganesan S 2004 'Customer Intimacy and Centres of Calculation', Asian-Pacific Inter-disciplinary Research on Accounting APIRA 2004, Singapore, 6th July 2004

Cuganesan S and Lacey D 2004 'New Challenges for Performance Management: Exploratory Evidence on Organisational Responses to Identity Fraud', 4th Annual Symposium on Accountability, Governance and Performance in Transition, Brisbane, Australia, 20th February 2004

2003

1
Book/s

Cuganesan S and Lacey D 2003 'Identity Fraud: An Evaluation of its Nature, Cost and Extent', Standards Australia, Sydeny, Australia

1999

1
Book/s

Cuganesan S, Briers M and Chua W 1999 'Controls in Strategic Supplier Relationships', UNSW Press, Sydney, Australia

1998

1
Book/s

Briers M, Cuganesan S, Martin M and Segara R 1998 'Australian financial markets review: Towards a regional financial centre', University of New South Wales Press, Sydney, NSW, Australia

1997

2
Book Section/s

Cuganesan S, Bradley G and Booth P 1997 'Service Quality and Organisational Performance Indicators' in Managing Service Quality Volume 3, ed. J. Lemmink and P. Kunst, Paul Chapman Publishing, London, United Kingdom, pp. Chapter 10

4
Journal Article/s

Cuganesan S, Gibson R and Petty R 1997 'Exploring Accounting Education’s Enabling Possibilities: An Analysis of a Management Accounting Text', Accounting, Auditing & Accountability Journal, vol.10:3, pp. 432-53

Research Expertise

  • Designing and using performance measurement and control systems for enhanced strategy execution
  • Performance evaluation and optimisation for improved organisational outcomes
  • Strategic costing for measuring efficiency and resource consumption
  • Designing management control systems for innovation and agility

Recent Units Taught