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Sue Newberry

Photo of Sue Newberry

BCom MCom(Hons); PhD Cant. CA; CPA
Professor

Rm 334
H69 - Codrington 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 is a Professor in the Discipline of Accounting at the University of Sydney. Prior to 2005, she worked at the University of Canterbury. Professor Newberry holds a PhD from the University of Canterbury and is a member of Chartered Accountants Australia and New Zealand.

Sue’s research adopts a public interest perspective to explore the use of accounting in public policy. Her research encompasses two key areas: public sector financial management reforms; and public and private sectors accounting standard-setting. Among her international awards are two John Perrin Prizes for the Best Paper published in the Financial Accountability and Management Journal (in 2002 and 2005).

Professor Newberry serves on the editorial boards of several leading international journals, including Abacus, the Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting, and the Financial Accountability and Management Journal.

Sue teaches financial accounting and supervises research students in public and private sector accounting, and accounting standard-setting developments by bodies like the International Accounting Standards Board and the International Public Sector Accounting Standards Board.

Research Interests

Professor Newberry’s research adopts a public interest perspective to explore the use of accounting in public policy. This research encompasses two key areas: public sector financial management reforms; and public and private sectors accounting standard-setting.

Sue’s research examines primarily public sector financial management reforms. In 1989, New Zealand’s central government led the world by becoming the first sovereign government to adopt business-style financial reporting practices and accounting standards. Current research explores the interaction of these financial reporting practices and standards with the financial incentives applied at the more detailed operational management level of government departments and agencies, and how this facilitates or impedes policy outcomes.

Accounting standard-setting, now an international level activity, offers a fruitful field of research from a public interest perspective. And as governments now typically require compliance with accounting standards, these standards take on the effect of law. Professor Newberry’s research explores the politics associated with the development of international accounting standards, as promulgated currently by the International Accounting Standards Board and the International Public Sector Accounting Standards Board. With a colleague at the University of Bristol, current research identifies similarities and differences between initiatives pursued by these two standard setters.

Selected publications

2018

Journal Article

Christensen M, Newberry S, and Potter B (2018) Enabling global accounting change: Epistemic communities and the creation of a 'more business-like' public sector Critical Perspectives on Accounting, In Press. [More Information]

2017

Journal Article

Ram R, and Newberry S (2017) Agenda Entrance Complexity in International Accounting Standard Setting: the Case of IFRS for SMEs Abacus, 53 (4), 485-512. [More Information]

2016

Journal Articles

Ellwood S, and Newberry S (2016) New development: The conceptual underpinnings of international public sector accounting Public Money and Management, 36 (3), 231-234. [More Information]

Newberry S (2016) Debate: Climate change and (financial) sustainability - special purpose disaster funds as disaster preparedness? Public Money and Management, 36 (4), 235-238. [More Information]

2015

Journal Articles

Newberry S (2015) Public sector reforms and sovereign debt management: capital market development as strategy? Critical Perspectives on Accounting, 27, 101-117. [More Information]

Newberry S (2015) Public sector accounting: shifting concepts of accountability Public Money and Management, 35 (5), 371-376. [More Information]

2014

Journal Articles

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, 80 (2), 464-4666. [More Information]

Newberry S (2014) The Use of Accrual Accounting in New Zealand's Central Government: Second Thoughts Accounting, Economics and Law, 4 (3), 283-297. [More Information]

2013

Journal Articles

Newberry S, and Brennan D (2013) The Marketisation of Early Childhood Education and Care (ECEC) in Australia: A Structured Response Financial Accountability and Management, 29 (3), 227-245. [More Information]

Ram (nee Singh) R, and Newberry S (2013) IFRS for SMEs: The IASB'S due process Australian Accounting Review, 64 (23), 3-17. [More Information]

Reports

Newberry S (2013) Submission on the State Sector Public Finance Reform Bill.

Newberry S (2013) Submission on the Public Finance (Fiscal Responsibility) Bill.

2012

Book Chapter

Newberry S (2012) The Use of Accrual Accounting in New Zealand's Central Government: Achievements and Second Thoughts Lapplicazione della contabilita economica nel settore pubblico: aspettative, risultati e criticita (The application of economic accounting in the public sector: expectations, results and problems); G.Giappichelli Editore, Turin, Italy, 65-71.

Newspaper Article

Newberry S (2012) Govt fudges its figures Sunday Star Times .

2011

Journal Articles

Newberry S (2011) Financial Black Holes: Accounting for Privately Financed Roads in the UK European Accounting Review, 20 (1), 196-198. [More Information]

Newberry S (2011) Whole of Government Accounting in New Zealand: A Review of WGA Financial Reports From 1993 to 2010 Abacus, 47 (4), 501-524. [More Information]

2009

Journal Articles

Grossi G, and Newberry S (2009) Theme: Whole of government accounting - international trends Public Money and Management, 29 (4), 209-213.

Newberry S, and Pont-Newby S (2009) Whole of government accounting in New Zealand: the ownership form of control Public Money and Management, 29 (4), 235-242. [More Information]

Reports

Newberry S (2009) Submission to Senate Inquiry into the Provision of Child Care.

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

2008

Journal Article

Newberry S, and Robb A (2008) Financialisation: Constructing Shareholder Value ... for Some Critical Perspectives on Accounting, 19 (5), 741-763. [More Information]

Book Chapters

Newberry S, and Jacobs K (2008) Obtaining the Levers of Power: The Treasurury and the Introduction of New Zealand's Public Sector Financial Reforms Envisioning A New Accountability- Advances in Public Interest Accounting-13; JAI Press Elsevier, United Kingdom, 115-150.

Ram (nee Singh) R, and Newberry S (2008) Corporate Governance and International Financial Reporting Standards (IFRS): The Case of Developing Countries Research in Accounting in Emerging Economies Volume 8: Corporate Governance in Less Developed and Emerging Economies; Emerald/JAI Press, Bingley United Kingdom, 483-518.

2007

Journal Articles

Ellwood S, and Newberry S (2007) Public sector accrual accounting: institutionalising neo-liberal principles? Accounting, Auditing and Accountability Journal, 20 (4), 549-573. [More Information]

Newberry S (2007) Making whole of governments accounts work Public Management and Policy Association, 39 (December), 10-11.

Newberry S (2007) A Commentary on 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence' Accounting Education, 16 (1), 39-42.

Robb A, and Newberry S (2007) Globalization: governmental accounting and International Financial Reporting Standards Socio-Economic Review, 5 (4), 725-754. [More Information]

Conference Proceeding

Christensen M, Newberry S, and Potter B (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 Conference (APIRA 2007); Asia Pacific Interdisciplinary Research in Accounting (APIRA), New Zealand.

Newspaper Articles

Newberry S (2007) Where to next with governmental financial reporting? National Accountant .

Newberry S, and Rosenberg B (2007) Feltex Carpets: Firm's collapse raises questions Press- Christshurch New Zealand .

2006

Journal Articles

Ellwood S, and Newberry S (2006) A bridge too far: a common conceptual framework for commercial and public benefit entities Accounting and Business Research, 36 (1), 19-32. [More Information]

Newberry S, and Pallot J (2006) v I fareklaer? Flere og bredere konsekvenser av sentralmyndighetenes okonomistyringssystem pa 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, 3-21.

Pallot J, and Newberry S (2006) New Zealand's Financial Management System: Implications for Democracy Public Money and Management, 26 (4), 221-227. [More Information]

Book

Newberry S (2006) The Legacy of June Pallot: Public Sector Financial Management Reform; Information Age Publishing, Greenwich, USA.

Conference Proceedings

Guthrie J, and Newberry S (2006) A tribute to June Pallot an international public sector financial management scholar 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms; European Institute of Advance Studies in Management, Siena, Italy.

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; European Institute of Advance Studies in Management, Siena, Italy.

Newberry S (2006) Financial management reforms: Philosophy and implications Public Sector Financial Management Reforms; Landsorganisasjonen I Norge, Norway.

Newberry S, and Robb A (2006) Constituting globalisation: Governmental accounting and IFRS 18th Annual Meeting on Socio-Economics; Society for the Advancement of Socio-Economics, Trier, Germany.

Book Chapters

Newberry S (2006) June Pallot: Researcher and commentator on public sector financial management reforms The Legacy of June Pallot: Public Sector Financial Management Reform; Information Age Publishing, Greenwich, USA, 1-24.

Newberry S, and Pallot J (2006) Freedom or coercion? NPM incentives in New Zealand central government departments The Legacy of June Pallot: Public Sector Financial Management Reform; Information Age Publishing, Greenwich, USA, 291-318.

2005

Journal Articles

Newberry S (2005) June Pallot: Contribution to New Zealand public policy debate Accounting, Auditing and Accountability Journal, 18 (1), 164-167. [More Information]

Newberry S (2005) June Pallot: A voice of reason The International Public Management Review (IPMR), 6 (1), 275-287.

Newberry S (2005) June Pallot: Contribution to public policy debate in New Zealand Accounting, Auditing and Accountability Journal, 18 (1), 164-167.

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

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, 21 (3), 263-277.

Conference Proceedings

Newberry S, and Jacobs K (2005) Accounting as politics: The case of New Zealand's public sector financial reforms Critical Perspectives on Accounting Conference 2005; Baruch College, City University of New York, New Youk, NY, USA.

Newberry S, and Robb A (2005) Financialisation: Creating shareholder value by disconnecting from reality? Critical Perspectives on Accounting Conference 2005; Baruch College, City University of New York, New Youk, NY, USA.

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

Book Chapters

Newberry S, and Pallot J (2005) New Zealand reforms: The hidden agenda International public financial management reform: progress, contradictions, and challenges; Information Age Publishing, Greenwich, USA, 169-194.

Newberry S, and Pallot J (2005) New Zealand Public Sector Managment and Accounting Reforms: The Hidden Agenda International public financial management reform: progress, contradictions, and challenges; Information Age Publishing, Greenwich, USA, 169-194.

Seminar Paper

Newberry S (2005) Public expenditure in New Zealand: Balancing parliamentary sovereignty and executive discretion Institute of Applied Economic Research (IPEA), Brazil and New Zealand Agency for International Development (NZAID); Institute of Applied Economic Research (IPEA), Brazil and New Zealand Agency for International Development (NZAID), Wellington, NZ.

Newspaper Articles

Newberry S (2005) Consequences of predicted contact move may jolt consumers Otago Daily Times .

Newberry S (2005) Big payout at a price The Press .

Newberry S, and Robb A (2005) Transpower should explain: Deal details needed The Press .

Newberry S, and Robb A (2005) Paper not reassuring: Real risks over cross-border leases The Press .

Newberry S, and Rosenberg B (2005) Electricity reforms and Contact Energy Ltd Foreign Control Watchdog .

Robb A, and Newberry S (2005) Power plays: Who has it right? The Press .

2004

Journal Articles

Newberry S (2004) Trade in services: Wider implications for accounting standard-setters and accountants Australian Accounting Review, 14 (33), 11-21.

Newberry S, and Pallot J (2004) Freedom or coercion?: NPM incentives in New Zealand central government departments Management Accounting Research, 15 (3), 247-266. [More Information]

Robb A, and Newberry S (2004) PPP schemes have little to offer taxpayers EnergyWatch: The Journal of the Sustainable Energy Forum (35), 13-13.

Seminar Papers

Newberry S (2004) 'The price of power' - Paper presented to public meeting on "The Price of Power and the Need for Deprivatisation of Electricity", organised by Alliance New Zealand, Trade Union Centre, Armagh St, Christchurch The Price of Power and the Need for Deprivatisation of Electricity, Trade Union Centre, Armagh St, Christchurch.

Newberry S (2004) seminar paper: Health and Education, free trade agreements, enforced privatisation presented to WEA (Workers Educational Association) Health and Education, free trade agreements, enforced, Christchurch.

Newberry S (2004) Paper: 'The public sector financial management system', presented to executive meeting of Combined Trade Unions, Wellington, New Zealand The public sector financial management system, Wellington, New Zealand.

Newberry S, and Ellwood S (2004) Public sector accrual accounting: institutionalising neo-libertarian principles Fourth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Singapore.

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.

Newspaper Articles

Newberry S (2004) Steady, stealthy whittling down of our public services Otago Daily Times .

Newberry S (2004) Crown borrowing rules may threaten taxpayers Otago Daily Times .

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

Newberry S (2004) Taxpayers put at risk by hidden debt Auckland Herald .

Newberry S (2004) Push to privatise public assets endures Otago Daily Times .

Newberry S (2004) More to know about Cool IT The Press .

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

Newberry S (2004) Time for politicians to take back power Otago Daily Times .

Newberry S (2004) Privatising NZ by stealth The Press .

Newberry S (2004) The 'hidden hand' and PPPs Red & Green .

Newberry S (2004) Taxpayers at risk The Press .

Newberry S (2004) Power price rises a fallacious cycle The Press .

Newberry S (2004) Public finance bill erodes democratic process Otago Daily Times .

Newberry S, and Pallot J (2004) Finance Bill erodes parliamentary sovereignty The Independent .

Newberry S, and Robb A (2004) New legislation a recipe for fraud The Independent .

Newberry S, and Robb A (2004) Hands off public purse The Press .

Newberry S, and Robb A (2004) Using the right tool to balance govt accounts The Independent .

Newberry S, and Robb A (2004) The Treasury's magic show The Independent .

Newberry S, and Rosenberg B (2004) Residential fate in the electricity market The Press .

Pallot J, and Newberry S (2004) Every trick in the book to rush bill through The Independent .

Robb A, and Newberry S (2004) Taxpayers lose in public-private partnerships The Independent .

Robb A, and Newberry S (2004) Seeing red in rather unusual cashflow creativity National Business Review .

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

Reports

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.

Others

Newberry S (2004) Seminar Paper: Accounting standards and standard-setting: Out with the old? Or out with the new?.

Newberry S (2004) Panel member: debate on Public Finance (State Sector Management) Bill 2003.

2003

Journal Articles

Newberry S (2003) Reporting performance: comprehensive income and its components Abacus, 39 (3), 325-339.

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

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

Newberry S (2003) Public sector management in New Zealand: Lessons and challenges. (Book review) International Public Management Journal, 4 (2), 96-103.

Newberry S, and Pallot J (2003) Fiscal (ir)responsibility: privileging PPPs in New Zealand Accounting, Auditing and Accountability Journal, 16 (3), 467-492.

Seminar Papers

Newberry S (2003) The role of accounting in financial management reforms The role of accounting in financial management reforms, Nottingham University, England.

Newberry S (2003) Financial resource erosion in New Zealand government departments ICANZ Public Sector Interest Group, Wellington, New Zealand.

Newberry S (2003) PPPs: an international web of relationships Forum on PPPs, University of Sydney, Sydney.

Newberry S (2003) Privileging PPPs: fiscal targets and financial management rules Privileging PPPs: fiscal targets and financial management rules, Aston Business School, Birmingham, England.

Newspaper Article

Newberry S (2003) Consumers stung in 'sector neutrality' sham National Business Review .

Reports

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

Newberry S (2003) Submission to the Securities Commission on corporate governance in New Zealand.

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) 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, and Pallot J (2003) Finance Committee, Budget Setting and Financial Scrutiny: Experiences in Devolved/Regional Governments "Open, Accessible and Accountable to the People of Scotland".

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