Professor Wai Fong Chua

BA (Hons) PhD, Sheffield; FCA FCPA AM

Telephone +61 2 8627 0693
Fax +61 2 9351 6638

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Biographical details

Professor Wai Fong Chua AM re-joined Sydney University in 2016. Prior to this she held several senior administrative positions in Australian higher education while continuing to pursue an active research career. Professor Chua holds a first class honours degree and a PhD from Sheffield University.

Professor Chua is internationally known for her research on management accounting as a social and organizational practice and the use of qualitative fieldwork as an investigative method. She has received substantial competitive research grants and published widely in prestigious, international accounting journals such as Accounting, Organizations and Society, The Accounting Review and Contemporary Accounting Research. In addition to serving as a reviewer on the boards of numerous well-known accounting journals, Professor Chua is an Editor of Accounting, Organizations and Society. She has also been involved with research training through professional accounting associations such as CIMA (Chartered Institute of Management Accountants) and the EIASM (European Institute for Advanced Studies in Management). Further, through Chartered Accountants Australia and New Zealand, Professor Chua has published several research monographs on social and environmental reporting. She has also been involved with executive education and consulted with both private and public sector organisations.

In 2012, Professor Chua was recognised for her contributions to research, university administration and mentoring while she was appointed a Member of the Order of Australia. In 2009, she was awarded an Honorary Doctorate by the University of Jyvaskyla, Finland and received the Outstanding Contribution to the Accounting and Finance Literature Award from the Accounting and Finance Association of Australia and New Zealand. Professor Chua was elected a Fellow of the Academy of the Social Sciences in Australia in 2008.

Research interests

Professor Chua’s current research interests focus on the following:

  1. The impact of big data and business analytics on organizational control and management accounting practice;
  2. The use of immersive technologies by non-government-organisations (NGOs) and charities as an accountability mechanism;
  3. The connection between ‘passionate interests’ and accounting in organizations and societies

a. Technology penetrates organizational as well as daily life. At present, there is much talk about how business analytics based on innovative combinations of large, real-time datasets can be used to manage assurance and business risks more effectively. However, there has been little systematic analysis within the accounting domain of the challenges of making these claims a reality. Together with colleagues from the Business School and at the University of Bristol, Professor Chua’s current research seeks to investigate the impact of local eco-systems of ‘people and machines’ that enable new deployment of assurance and customer analytics. Emphasis is placed on understanding how particular socio-material arrangements enact the production and use of analytics and to trace their effects.

b. Traditionally, NGOs have relied on financial disclosures as a way of discharging their accountability. As their donor base increasingly changes to a mix of small as well as large government donors and technology enables different ways to give an account, financial statements may no longer be the only or indeed the most effective way to give an account to stakeholders. In conjunction with other colleagues at the Business School and at Royal Holloway University of London, Professor Chua is researching how accountability mechanisms are changing in contemporary NGOs, particularly those involved in international development.

c. Professor Chua was one of the first researchers to research how emotional attachments/interests influence the use and flow of accounting information in organizations. Currently, she is investigating how public performance rankings such as league tables are influenced by and in turn influence the emotionally charged interests of diverse stakeholders. She is currently conducting research on professionalised sport organizations.

Selected grants

2009

  • Strategizing and Management Accounting Control: Comparing and Contrasting Australian and Japanese Practices; Baxter J, Sawabe N, Chua W; Australian Research Council (ARC)/Discovery Projects (DP).
  • Climate Change Sustainability Strategy in Practice; Strong T, Baxter J, Chua W; Chartered Institute of Management Accountants/Research Grant.

Selected publications

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Book Chapters

  • Baxter, J., Chua, W. (2018). Actor-Network Theory and Critical Accounting Research. In Robin Roslender (Eds.), The Routledge Companion to Critical Accounting, (pp. 442-453). Oxon: Routledge. [More Information]
  • Andon, P., Baxter, J., Chua, W. (2018). The Allure of Innovation: Assembling a Novel Public-Private Partnership. In M. Carlsson-Wall, H. Hakansson, Kalle Kraus, J. Lind, T. Stromsten (Eds.), Accounting, Innovation and Inter-Organisational Relationships, (pp. 261-274). New York: Routledge.
  • Chapman, C., Chua, W., Mahama, H. (2015). Actor - network theory and strategy as practice. In Damon Golsorkhi, Linda Rouleau, David Seidl, Eero Vaara (Eds.), Cambridge Handbook of Strategy as Practice, (pp. 265-280). Cambridge: Cambridge University Press.
  • Mouritsen, J., Mahama, H., Chua, W. (2010). Actor-Network Theory and the Study of Interorganisational Network-Relations. In Hakan Hakansson, Kalle Kraus, Johnny Lind (Eds.), Accounting in Networks, (pp. 292-313). Oxford, UK: Routledge.
  • Chua, W. (2009). Situating Management Accounting Practice. In Jane Baxter, Chris Poullaos (Eds.), Practices, profession and pedagogy in accounting: Essays in honour of Bill Birkett, (pp. 19-54). Sydney, Australia: Sydney University Press.
  • Baxter, J., Chua, W. (2009). Studying Accounting in Action: The Challenge of Engaging with Management Accounting Practice. In Christopher S. Chapman, David J. Cooper, and Peter Miller (Eds.), Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood, (pp. 1-29). Oxford: Oxford University Press. [More Information]
  • Baxter, J., Chua, W. (2006). Reframing management accounting practice: A diversity of perspectives. In A Bhimani (Eds.), Contemporary Issues in Management Accounting, (pp. 42-68). New York: Oxford University Press.
  • Chua, W., Poullaos, C. (2005). The Empire strikes back? An exploration of centre-periphery interaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880-1907. In Warwick Funnell and Robert Williams (Eds.), Critical and Historical Studies in Accounting, (pp. 409-445). Frenchs Forest, NSW: Pearson Education.
  • Andon, P., Baxter, J., Chua, W. (2003). Management accounting inscriptions and the post-industrial experience of organizational control. In Bhimani (Eds.), Management Accounting in the Digital Economy, (pp. 135-151). New York: Oxford University Press.

Journals

  • Baxter, J., Carlsson-Wall, M., Chua, W., Kraus, K. (2019). Accounting and passionate interests: The case of a Swedish football club. Accounting, Organizations and Society, In Press. [More Information]
  • Chua, W., Dyball, M., Yee, H. (2019). Professionalization in Asia - Whence and Whither. Accounting, Auditing and Accountability Journal, In Press.
  • Schaffer, U., Chua, W., Sedatole, K. (2018). "Collaboration is Key. Why can't we get there?". Controlling & Management Review, 62(5), 53-59. [More Information]
  • Mahama, H., Chua, W. (2016). A study of alliance dynamics, accounting and trust-as-practice. Accounting, Organizations and Society, 51, 29-46. [More Information]
  • Andon, P., Baxter, J., Chua, W. (2015). Accounting for Stakeholders and Making Accounting Useful. Journal of Management Studies, 52(7), 986-1002. [More Information]
  • Boedker, C., Chua, W. (2013). Accounting as an affective technology: A study of circulation, agency and entrancement. Accounting, Organizations and Society, 38(4), 245-267. [More Information]
  • Chua, W., Mahama, H. (2012). On Theory as a 'Deliverable' and its Relevance in 'Policy' Arenas. Critical Perspectives on Accounting, 23(1), 78-82. [More Information]
  • Chua, W. (2011). In Search of 'Successful' Accounting Research. European Accounting Review, 20(1), 27-39. [More Information]
  • Chua, W. (2011). The Use of Collaborative Interfirm Contracts in the Presence of Task and Demand Uncertainty: A Discussion. Contemporary Accounting Research, 28(4), 1423-1428. [More Information]
  • Simnett, R., Vanstraelen, A., Chua, W. (2009). Assurance on Sustainability Reports: An International Comparison. The Accounting Review, 84(3), 937-967.
  • Burfitt, B., Baxter, J., Chua, W. (2009). Inter-Organisational Alliances and the Importanceof Accounting for Value in Kind Transactions: Exploring the Roleof Formal Management Accounting Controls. Australian Accounting Review, 19(2), 67-79. [More Information]
  • Dyball, M., Poullaos, C., Chua, W. (2007). Accounting and empire: Professionalization-as-resistance The case of Philippines. Critical Perspectives on Accounting, 18(4), 415-449. [More Information]
  • Andon, P., Baxter, J., Chua, W. (2007). Accounting change as relational drifting: A field study of experiments with performance measurement. Management Accounting Research, 18(2), 273-308. [More Information]
  • Baxter, J., Chua, W. (2006). A management accountant from "downunder": The research of Professor Bill Birkett (1940-2004). Management Accounting Research, 17(1), 1-10. [More Information]
  • Dyball, M., Chua, W., Poullaos, C. (2006). Mediating between colonizer and colonized in the American empire: Accounting for government moneys in the Philipines. Accounting, Auditing and Accountability Journal, 19(1), 47-81. [More Information]
  • McNamara, C., Baxter, J., Chua, W. (2004). Making And Managing Organisational Knowledge(S). Management Accounting Research, 15(1), 53-76. [More Information]
  • Chua, W., Poullaos, C. (2002). The Empire Strikes Back? An Exploration of Centre-Periphery Interaction between the ICAEW and Accounting Associations in the Self-Governing Colonies of Australia, Canada and South Africa, 1880-1907. Accounting, Organizations and Society, 27, 409-445. [More Information]

Conferences

  • Chapman, C., Chua, W., Hardy, C. (2018). The Dispersed Materiality of Organizing: A Field-Study of the Practice of Analytics. Academy of Management (AOM) Specialized Conference: Big Data and Managing in a Digital Economy, Guildford, United Kingdom, 18-20 April 2018: Academy of Management.
  • Dyball, M., Chua, W., Poullaos, C. (2005). The phantom emergence of the Phillipine accounting profession. Critical Perspectives on Accounting Conference 2005, New Youk, NY, USA: Baruch College, City University of New York. [More Information]
  • Baxter, J., Andon, P., Chua, W. (2004). Change Or 'Situated Drift'? A Field Study Of Accounting Experimentation. Fourth Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA) 2004, Singapore: Asia Pacific Interdisciplinary Research in Accounting (APIRA).
  • Dyball, M., Poullaos, C., Chua, W. (2004). Good Government And The Prejudices Of The People: The Case Of The Phillipine National Bank, 1916-1924. 4th Asia Pacific Interdisciplinary Research in Accounting Conference, Singapore: Singapore Management University. [More Information]
  • O'Neill, S., Chua, W. (2003). A field study of factors motivating environmental risk management strategy. Accounting and Finance Association of Australia and New Zealand Annual Conference (AFAANZ) 2003, Australia: John Wiley & Sons.

2019

  • Baxter, J., Carlsson-Wall, M., Chua, W., Kraus, K. (2019). Accounting and passionate interests: The case of a Swedish football club. Accounting, Organizations and Society, In Press. [More Information]
  • Chua, W., Dyball, M., Yee, H. (2019). Professionalization in Asia - Whence and Whither. Accounting, Auditing and Accountability Journal, In Press.

2018

  • Schaffer, U., Chua, W., Sedatole, K. (2018). "Collaboration is Key. Why can't we get there?". Controlling & Management Review, 62(5), 53-59. [More Information]
  • Baxter, J., Chua, W. (2018). Actor-Network Theory and Critical Accounting Research. In Robin Roslender (Eds.), The Routledge Companion to Critical Accounting, (pp. 442-453). Oxon: Routledge. [More Information]
  • Andon, P., Baxter, J., Chua, W. (2018). The Allure of Innovation: Assembling a Novel Public-Private Partnership. In M. Carlsson-Wall, H. Hakansson, Kalle Kraus, J. Lind, T. Stromsten (Eds.), Accounting, Innovation and Inter-Organisational Relationships, (pp. 261-274). New York: Routledge.
  • Chapman, C., Chua, W., Hardy, C. (2018). The Dispersed Materiality of Organizing: A Field-Study of the Practice of Analytics. Academy of Management (AOM) Specialized Conference: Big Data and Managing in a Digital Economy, Guildford, United Kingdom, 18-20 April 2018: Academy of Management.

2016

  • Mahama, H., Chua, W. (2016). A study of alliance dynamics, accounting and trust-as-practice. Accounting, Organizations and Society, 51, 29-46. [More Information]

2015

  • Andon, P., Baxter, J., Chua, W. (2015). Accounting for Stakeholders and Making Accounting Useful. Journal of Management Studies, 52(7), 986-1002. [More Information]
  • Chapman, C., Chua, W., Mahama, H. (2015). Actor - network theory and strategy as practice. In Damon Golsorkhi, Linda Rouleau, David Seidl, Eero Vaara (Eds.), Cambridge Handbook of Strategy as Practice, (pp. 265-280). Cambridge: Cambridge University Press.

2013

  • Boedker, C., Chua, W. (2013). Accounting as an affective technology: A study of circulation, agency and entrancement. Accounting, Organizations and Society, 38(4), 245-267. [More Information]

2012

  • Chua, W., Mahama, H. (2012). On Theory as a 'Deliverable' and its Relevance in 'Policy' Arenas. Critical Perspectives on Accounting, 23(1), 78-82. [More Information]

2011

  • Chua, W. (2011). In Search of 'Successful' Accounting Research. European Accounting Review, 20(1), 27-39. [More Information]
  • Chua, W. (2011). The Use of Collaborative Interfirm Contracts in the Presence of Task and Demand Uncertainty: A Discussion. Contemporary Accounting Research, 28(4), 1423-1428. [More Information]

2010

  • Mouritsen, J., Mahama, H., Chua, W. (2010). Actor-Network Theory and the Study of Interorganisational Network-Relations. In Hakan Hakansson, Kalle Kraus, Johnny Lind (Eds.), Accounting in Networks, (pp. 292-313). Oxford, UK: Routledge.

2009

  • Simnett, R., Vanstraelen, A., Chua, W. (2009). Assurance on Sustainability Reports: An International Comparison. The Accounting Review, 84(3), 937-967.
  • Burfitt, B., Baxter, J., Chua, W. (2009). Inter-Organisational Alliances and the Importanceof Accounting for Value in Kind Transactions: Exploring the Roleof Formal Management Accounting Controls. Australian Accounting Review, 19(2), 67-79. [More Information]
  • Chua, W. (2009). Situating Management Accounting Practice. In Jane Baxter, Chris Poullaos (Eds.), Practices, profession and pedagogy in accounting: Essays in honour of Bill Birkett, (pp. 19-54). Sydney, Australia: Sydney University Press.
  • Baxter, J., Chua, W. (2009). Studying Accounting in Action: The Challenge of Engaging with Management Accounting Practice. In Christopher S. Chapman, David J. Cooper, and Peter Miller (Eds.), Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood, (pp. 1-29). Oxford: Oxford University Press. [More Information]

2007

  • Dyball, M., Poullaos, C., Chua, W. (2007). Accounting and empire: Professionalization-as-resistance The case of Philippines. Critical Perspectives on Accounting, 18(4), 415-449. [More Information]
  • Andon, P., Baxter, J., Chua, W. (2007). Accounting change as relational drifting: A field study of experiments with performance measurement. Management Accounting Research, 18(2), 273-308. [More Information]

2006

  • Baxter, J., Chua, W. (2006). A management accountant from "downunder": The research of Professor Bill Birkett (1940-2004). Management Accounting Research, 17(1), 1-10. [More Information]
  • Dyball, M., Chua, W., Poullaos, C. (2006). Mediating between colonizer and colonized in the American empire: Accounting for government moneys in the Philipines. Accounting, Auditing and Accountability Journal, 19(1), 47-81. [More Information]
  • Baxter, J., Chua, W. (2006). Reframing management accounting practice: A diversity of perspectives. In A Bhimani (Eds.), Contemporary Issues in Management Accounting, (pp. 42-68). New York: Oxford University Press.

2005

  • Chua, W., Poullaos, C. (2005). The Empire strikes back? An exploration of centre-periphery interaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880-1907. In Warwick Funnell and Robert Williams (Eds.), Critical and Historical Studies in Accounting, (pp. 409-445). Frenchs Forest, NSW: Pearson Education.
  • Dyball, M., Chua, W., Poullaos, C. (2005). The phantom emergence of the Phillipine accounting profession. Critical Perspectives on Accounting Conference 2005, New Youk, NY, USA: Baruch College, City University of New York. [More Information]

2004

  • Baxter, J., Andon, P., Chua, W. (2004). Change Or 'Situated Drift'? A Field Study Of Accounting Experimentation. Fourth Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA) 2004, Singapore: Asia Pacific Interdisciplinary Research in Accounting (APIRA).
  • Dyball, M., Poullaos, C., Chua, W. (2004). Good Government And The Prejudices Of The People: The Case Of The Phillipine National Bank, 1916-1924. 4th Asia Pacific Interdisciplinary Research in Accounting Conference, Singapore: Singapore Management University. [More Information]
  • McNamara, C., Baxter, J., Chua, W. (2004). Making And Managing Organisational Knowledge(S). Management Accounting Research, 15(1), 53-76. [More Information]

2003

  • O'Neill, S., Chua, W. (2003). A field study of factors motivating environmental risk management strategy. Accounting and Finance Association of Australia and New Zealand Annual Conference (AFAANZ) 2003, Australia: John Wiley & Sons.
  • Andon, P., Baxter, J., Chua, W. (2003). Management accounting inscriptions and the post-industrial experience of organizational control. In Bhimani (Eds.), Management Accounting in the Digital Economy, (pp. 135-151). New York: Oxford University Press.

2002

  • Chua, W., Poullaos, C. (2002). The Empire Strikes Back? An Exploration of Centre-Periphery Interaction between the ICAEW and Accounting Associations in the Self-Governing Colonies of Australia, Canada and South Africa, 1880-1907. Accounting, Organizations and Society, 27, 409-445. [More Information]

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