Professor Sandra Van Der Laan
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Professor Sandra Van Der Laan

BCom (Acctg) MCom (Fin) W'gong; GradCertHEd PhD USyd; CA; GAICD
Professor
Phone
+61 2 9351 6431
Fax
+61 2 9351 6638
Professor Sandra Van Der Laan

Sandra van der Laan joined Sydney University from Wollongong in 2001 after a career change in the 1990s. She has formal qualifications in accounting, finance and education.

Sandra's research interests lie in accounting in two broad strands of research. The first centres on accounting as a social discourse and accounting as a mechanism to discharge accountability. As such, she has been researching in the areas of social accounting and ethical investment.

Sandra's second strand of research is centred on her PhD research. Her thesis, entitled 'An Ineffective (De)regulatory Initiative: The Australian Class Order Deed of Cross Guarantee' examines the economic consequences of the financial reporting regulation that was first introduced in 1986. This has led to an interest in the regulation and reporting for corporate groups more generally. She has published her research in a number of top ranking international journals such as Accounting, Auditing and Accountability Journal, Journal of Business Ethics and Critical Perspectives on Accounting.

Sandra has, as part of a multi-disciplinary team, been successful in gaining a large ARC Linkage Grant (valued at approximately $700,000) examining the role of accounting and accountants in sustainability reporting with linkage partner CPA Australia. Sandra has also been awarded grants to pursue her research from CPA Australia, the Institute Chartered Accountants of Australia, AFAANZ and ACCA.

More recently Sandra's research has focused on the death-care industry and issues around accounting for, and accounts of "death". This research has significant social impact which is evidence by Sandra's media profile.

Sandra teaches both introductory accounting and auditing at the undergraduate and post-graduate level. She has also been actively engaged in research into teaching and learning in order to promote improved student learning outcomes. Her research in this area has been presented at a number of international interdisciplinary conferences.

Sandra has recently held senior administrative positions within the Business School including Associate Dean (Academic Development) from 2014 - 2018 and Co-Head of the Discipline of Finance from 2019 - 2021.

  • FINC3600 Finance in Practice
  • FINC6000 Quantitative Finance and Derivatives

Publications

Books

  • Moerman, L., Van Der Laan, S. (2013). Accounting and long-tail liabilities: the case of asbestos. London, United Kingdom: Certified Accountants Educational Trust.
  • Van Der Laan, S. (2009). An Inefficient Deregulatory Initiative: The Australian Class Order Deed of Cross Guarantee. Sydney, NSW, Australia: The University of Sydney.
  • Jones, S., Frost, G., Loftus, J., Van Der Laan, S. (2005). Sustainability reporting: Practices, Performance and Potential. Melbourne: CPA Australia.

Book Chapters

  • Moerman, L., Van Der Laan, S. (2025). The Market for Human Body Parts: Institutions, Intermediaries and Regulation. In K. Woodthorpe, H. Frisby, B. Michael-Fox (Eds.), Death and Institutions Processes, Places and the Past. Bristol, United Kingdom: Bristol University Press. [More Information]
  • Moerman, L., Van Der Laan, S. (2015). Toxic Products and Hazardous Waste: The Global Asbestos Issue. In David Crowther, Muhammad Azizul Islam (Eds.), Sustainability after Rio, (pp. 103-120). Bingley: Emerald Group Publishing Limited. [More Information]
  • Van Der Laan, S. (2013). Are Auditors Effective Gatekeepers to Combat Corporate Crime? In David Chaikin (Eds.), Financial Crime Risks, Globalisation and the Professions, (pp. 65-72). North Melbourne, Australia: Australian Scholarly Publishing.

Journals

  • Moerman, L., Van Der Laan, S. (2024). Chaos and comedy: The narrative of Samuel Turner III. Accounting History, 29(2), 295-313. [More Information]
  • Moerman, L., Murphy, D., Van Der Laan, S., McGrath, D. (2023). Accounting and Accountability in Competing Worlds: An Overview. Social and Environmental Accountability Journal, 43(2), 95-104. [More Information]
  • Moerman, L., Van Der Laan, S. (2022). Accounting for and accounts of death: Past, present and future possibilities. Accounting History, 27(1), 6-23. [More Information]

Edited Journals

  • Beck, C., Van Der Laan, S. (2008). Editorial: Social and Environmental Accounting Research (SEA) - A Special Issue? Australasian Accounting Business and Finance Journal, 2(1), 1-3.

Conferences

  • Moerman, L., Van Der Laan, S. (2018). Early Funeral Insurance: The Unintended Consequences of Calculating Death. Accounting and Finance Association of Australia and New Zealand Conference AFAANZ 2018, Auckland, NZ: The Accounting and Finance Association of Australia and New Zealand.
  • Moerman, L., Van Der Laan, S., Huynh, T., Wong, C. (2018). It's Your Funeral: An Investigation of Pricing in the Funeral Industry in Australia. Accounting and Finance Association of Australia and New Zealand Conference AFAANZ 2018, Auckland, NZ: The Accounting and Finance Association of Australia and New Zealand.
  • Moerman, L., Van Der Laan, S. (2018). The Rise of Funeral Insurance: Burial Clubs and Friendly Societies in 18th and 19th Century England. British Accounting and Finance Association Annual Conference BAFA 2018, London, UK: British Accounting and Finance Association.

Magazine / Newspaper Articles

  • Moerman, L., Van Der Laan, S. (2009). Hardie given far too much wriggle room. Australian Financial Review.

Report

  • Van Der Laan, S., Dean, G., Esslemont, C. (2007). Towards constructive alignment: Mapping the territory.
  • Jones, S., Frost, G., Loftus, J., Van Der Laan, S. (2005). Sustainability Reporting: Perspectives on Regulatory and Professional Initiatives across the Asia Pacific.
  • Jones, S., Frost, G., Loftus, J., Van Der Laan, S. (2005). Sustainability Reporting: Practices, Performance and Potential.

Research Reports

  • Van Der Laan, S., Moerman, L. (2017). It's your funeral: An investigation of death care and the funeral industry in Australia, 2017, (pp. 3 - 40). Sydney, Australia: Business School, University of Sydney. [More Information]

2025

  • Moerman, L., Van Der Laan, S. (2025). The Market for Human Body Parts: Institutions, Intermediaries and Regulation. In K. Woodthorpe, H. Frisby, B. Michael-Fox (Eds.), Death and Institutions Processes, Places and the Past. Bristol, United Kingdom: Bristol University Press. [More Information]

2024

  • Moerman, L., Van Der Laan, S. (2024). Chaos and comedy: The narrative of Samuel Turner III. Accounting History, 29(2), 295-313. [More Information]

2023

  • Moerman, L., Murphy, D., Van Der Laan, S., McGrath, D. (2023). Accounting and Accountability in Competing Worlds: An Overview. Social and Environmental Accountability Journal, 43(2), 95-104. [More Information]

2022

  • Moerman, L., Van Der Laan, S. (2022). Accounting for and accounts of death: Past, present and future possibilities. Accounting History, 27(1), 6-23. [More Information]

2021

  • Moerman, L., Van Der Laan, S. (2021). Paupers, burial clubs and funeral insurance: calculating moral panics. The British Accounting Review, 53(2), 1-14. [More Information]

2019

  • Van Der Laan, S., Moerman, L., Campbell, D. (2019). Taking Britain from darkness into light: The social construction of the "professional businessman" during World War I. Journal of Management History, 25(2), 165-179. [More Information]

2018

  • Marini, L., Andrew, J., Van Der Laan, S. (2018). Accountability Practices in Microfinance: Cultural Translation and the Role of Intermediaries. Accounting, Auditing and Accountability Journal, 31(7), 1904-1931. [More Information]
  • Moerman, L., Van Der Laan, S. (2018). Early Funeral Insurance: The Unintended Consequences of Calculating Death. Accounting and Finance Association of Australia and New Zealand Conference AFAANZ 2018, Auckland, NZ: The Accounting and Finance Association of Australia and New Zealand.
  • Moerman, L., Van Der Laan, S., Huynh, T., Wong, C. (2018). It's Your Funeral: An Investigation of Pricing in the Funeral Industry in Australia. Accounting and Finance Association of Australia and New Zealand Conference AFAANZ 2018, Auckland, NZ: The Accounting and Finance Association of Australia and New Zealand.

2017

  • Moerman, L., Van Der Laan, S. (2017). Accountability, Diffraction and Using Accounting as a Strategic Resource. 2017 Critical Perspectives on Accounting Conference, Quebec City, Canada: Elsevier.
  • Moerman, L., Van Der Laan, S. (2017). Accounting as a Strategic Agent. 40th European Accounting Association Annual Congress 2017, Spain: European Accounting Association.
  • Van Der Laan, S., Moerman, L. (2017). It's your funeral: An investigation of death care and the funeral industry in Australia, 2017, (pp. 3 - 40). Sydney, Australia: Business School, University of Sydney. [More Information]

2016

  • Moerman, L., Van Der Laan, S. (2016). Competing Logics: Accountability in the Death Care Industry. 8th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Melbourne, Australia: Asia Pacific Interdisciplinary Research in Accounting (APIRA).
  • Moerman, L., Van Der Laan, S. (2016). Competing Logics: Caring and Corporatisation in the Death Care Industry. 39th European Accounting Association (EAA) Annual Congress 2016, Maastricht, The Netherlands: European Accounting Association.
  • Esslemont, C., Van Der Laan, S. (2016). Student Feedback: The 'poor relation' in assurance of learning. RMIT Accounting Educators Conference 2016, Melbourne, Australia: RMIT.

2015

  • Moerman, L., Van Der Laan, S. (2015). Accounting as a Strategic Resource. 30th Interdisciplinary Perspectives on Accounting Conference, Stockholm, Sweden: Interdisciplinary Perspectives on Accounting.
  • Moerman, L., Van Der Laan, S. (2015). Chronicles, chaos and comedies: A history by Samuel Turner III. 8th Accounting History International Conference (AHIC) 2015, Ballarat, Australia: Federation University Australia.
  • Moerman, L., Van Der Laan, S. (2015). Exploring Shadow Accountability: The Case of James Hardie and Asbestos. Social and Environmental Accountability Journal, 35(1), 32-48. [More Information]

2014

  • Moerman, L., Van Der Laan, S., Campbell, D. (2014). A tale of two asbestos giants: Corporate reports as (auto)biography. Business History, 56(6), 975-995. [More Information]
  • Moerman, L., Van Der Laan, S. (2014). Chronicles, chaos and comedies: A history by Samuel Turner III. 6th Annual Academic Association of Historians in Australian and New Zealand Business Schools AAHANZBS Conference 2014, Sydney, Australia: University of Sydney.
  • Esslemont, C., Van Der Laan, S. (2014). Dialogic Concept Mapping: feedback for learning and feedback for teaching. Sydney Teaching Colloquium, Sydney: The University of Sydney.

2013

  • Moerman, L., Van Der Laan, S. (2013). Accountability and asbestos: why the James Hardie compo model won't work for Telstra. The Conversation, , 1-3.
  • Moerman, L., Van Der Laan, S. (2013). Accounting and long-tail liabilities: the case of asbestos. London, United Kingdom: Certified Accountants Educational Trust.
  • Moerman, L., Van Der Laan, S. (2013). Alternative Accounts: Disclosing Asbestos. Alternative Accounts Conference 2013, Toronto, Canada: Queen's University.

2012

  • Van Der Laan, S., Christodoulou, D. (2012). Audit Fees and Deeds of Cross Guarantee: An Empirical Evaluation. Abacus, 48(3), 293-315. [More Information]
  • Esslemont, C., Van Der Laan, S. (2012). Dialogical concept mapping of threshold concepts to validate assurance of learning. Higher Education Research and the Student Learning Experience in Business International Conference HERSLEB 2012, Melbourne, Australia: University of Melbourne.
  • Van Der Laan, S. (2012). Editorial- Corporate Groups: Unresolved Issues. Australian Accounting Review, 22(2), 115-116. [More Information]

2011

  • Moerman, L., Van Der Laan, S., Campbell, D. (2011). A Comparative Longitudinal Study of Narrative Disclosures of asbestos: James Hardie (Australia) & Turner & Newall (UK). Accounting and Finance Association of Australia and New Zealand AFAANZ Conference 2011, Darwin, Australia: The Accounting and Finance Association of Australia and New Zealand.
  • Moerman, L., Van Der Laan, S. (2011). Accountability, Asbestos and Indigenous Rights: The Case of Baryulgil. Accounting History, 16(4), 439-457. [More Information]
  • Moerman, L., Van Der Laan, S. (2011). Accounting for Long-Tail Asbestos Liabilities: Metaphor and Meaning. Accounting Forum, 35(1), 11-18. [More Information]

2010

  • Van Der Laan, S. (2010). A Microhistory of a Regulatory Intervention: Creating Closed Groups. 6th Accounting History International Conference 2010, Wellington, New Zealand: Accounting History Special Interest Group.
  • Moerman, L., Van Der Laan, S. (2010). Accountability, Asbestos and Indigenous Rights: The Case of Baryulgil. 6th Accounting History International Conference 2010, Wellington, New Zealand: Accounting History Special Interest Group.
  • Van Der Laan, S., Dean, G. (2010). Corporate Groups in Australia: State of Play. Australian Accounting Review, 20(2), 121-133. [More Information]

2009

  • Van Der Laan, S. (2009). An Inefficient Deregulatory Initiative: The Australian Class Order Deed of Cross Guarantee. Sydney, NSW, Australia: The University of Sydney.
  • Christodoulou, D., Dean, G., Van Der Laan, S. (2009). Contesting the Benefits of Executing a Deed of Cross Guarantee. Accounting and Finance Association of Australia and New Zealand Conference AFAANZ 2009, Adelaide, Australia: The Accounting and Finance Association of Australia and New Zealand.
  • Moerman, L., Van Der Laan, S. (2009). Hardie given far too much wriggle room. Australian Financial Review.

2008

  • Beck, C., Van Der Laan, S. (2008). Editorial: Social and Environmental Accounting Research (SEA) - A Special Issue? Australasian Accounting Business and Finance Journal, 2(1), 1-3.
  • Jones, S., Van Der Laan, S., Frost, G., Loftus, J. (2008). The Investment Performance of Socially Responsible Investment Funds in Australia. Journal of Business Ethics, 80(2), 181-203. [More Information]

2007

  • Jones, S., Frost, G., Loftus, J., Van Der Laan, S. (2007). An Empirical Examination of the Market Returns and Financial Performance of Entities Engaged in Sustainability Reporting. Australian Accounting Review, 17(1), 78-87.
  • Van Der Laan, S., Esslemont, C., Dean, G. (2007). Concept Mapping as a Means of Navigating Personal Learning. International Conference: Innovation in Accounting and Corporate Governance Education 2007, Australia: School of Accounting & Corporate Governance, University of Tasmania.
  • Esslemont, C., Van Der Laan, S., Dean, G. (2007). Embedded Concept Maps in Support of Meaningful Learning: A Learner-Centric Model. E-Learning Symposium 2007, Australia: Common Ground Publishing.

2006

  • Moerman, L., Van Der Laan, S. (2006). Accounting for Intellectual Property: Inconsistencies and Challenges. Journal of Intellectual Property Rights, 11(4), 243-248.
  • Jones, S., Frost, G., Loftus, J., Van Der Laan, S. (2006). An Empirical Examination of the Market Returns, Financial Performance and Distress Risk Profiles of Entities Engaged in Sustainability Disclosure. 29th Annual Congress of the European Accounting Association EAA 2006, Ireland: European Accounting Association.
  • Van Der Laan, S., Dean, G., Esslemont, C. (2006). Assessment to encourage meaningful learning in groups: Concept mapping. AFAANZ Accounting Education SIG Symposium, 2006. The Energy and Resources Institute (TERI).

2005

  • Loftus, J., Frost, G., Jones, S., Van Der Laan, S. (2005). A Survey of Sustainability Reporting Practices of Australian Companies. International Conference on Environmental, Cultural, Economic and Social Sustainability 2005, Australia: Common Ground Publishing.
  • Frost, G., Jones, S., Loftus, J., Van Der Laan, S. (2005). A Survey of Sustainability Reporting Practices of Australian Reporting Entities. Australian Accounting Review, 15(1), 89-96.
  • Dean, G., Van Der Laan, S., Esslemont, C. (2005). Evaluation of a Student Assessment Technology Implementation. First International Conference on Enhancing Teaching and Learning through Assessment 2005, Hong Kong: Hong Kong Polytechnic University.

2004

  • Frost, G., Michelson, G., Van Der Laan, S., Wailes, N. (2004). Bringing Ethical Investment To Account. Australian Accounting Review, 14(3), 2-9.
  • Michelson, G., Wailes, N., Van Der Laan, S., Frost, G. (2004). Ethical Investment Processes And Outcomes. Journal of Business Ethics, 52(1), 1-10. [More Information]
  • Van Der Laan, S., Lansbury, N. (2004). Socially Responsible Investing And Climate Change: Contradictions And Challenges. Australian Accounting Review, 14(3), 21-30.

2003

  • Van Der Laan, S., Frost, G. (2003). Ethical Investment: Australian Regulation for Greater Accountability for Products Offered by the Finance Industry. British Accounting Association Conference - BAA 2002, UK: British Accounting Association.
  • Moerman, L., Van Der Laan, S. (2003). Social reporting by the Tobacco Industry: all smoke and no mirrors? 7th Interdisciplinary Perspectives on Accounting Conference, N/S: N/S.
  • Moerman, L., Van Der Laan, S. (2003). Who is looking after the tobacco industry? Asia Pacific Journal of Centre for Environmental Accountability, 11, 16-19.

2002

  • Van Der Laan, S. (2002). Ethical Investment - Australian Parliament Legislates for Greater Accountability in the Finance Industry. Social and Environmental Accountability Journal, , 1-2.

Selected Grants

2016

  • It's your funeral: An investigation of pricing and costing in the Australian death-care industry, Van Der Laan S, CPA Australia Ltd./Research Grant

2010

  • Accounting and Long-tail Liabilities: the case of asbestos, Van Der Laan S, Association of Chartered Certified Accountants (UK)/Research Support