People_
Professor Wai-Fong Chua
BA (Hons) PhD, Sheffield; FCA FCPA AM
Resume
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.
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Professor Chua’s current research interests focus on the following:
- The impact of big data and business analytics on organizational control and management accounting practice;
- The use of immersive technologies by non-government-organisations (NGOs) and charities as an accountability mechanism;
- 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.
Publications
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Book Chapters
- Chua, W., Messner, M. (2024). Algorithms, performance measurement, and management control. In A.M. Lillis, J. Grafton (Eds.), Research Handbook on Performance Measurement for Management Control, (pp. 29-47). Cheltenham, UK: Edward Elgar Publishing. [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. [More Information]
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Journals
- Andon, P., Baxter, J., Chua, W. (2024). Affect and reason in uncertain accounting settings: The case of capital investment appraisal. Accounting and Finance, 64(2), 1439-1470. [More Information]
- Wang, R., Chua, W., Simnett, R., Zhou, S. (2024). Is greater connectivity of financial and non-financial information in annual reports valued by market participants? The British Accounting Review, 56(6), 101407. [More Information]
- Chua, W., Fiedler, T., Boedker, C. (2024). Projecting, infrastructuring and calculating: From an In vitro to an In vivo carbon market. Accounting, Organizations and Society, 112, 101549. [More Information]
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Conferences
- Fiedler, T., Boedker, C., Chua, W. (2021). Events-effects: how matter affects accounting measurement differentially. 13th Interdisciplinary Perspectives on Accounting Conference (IPA) 2021, Innsbruck, Austria: Interdisciplinary Perspectives on Accounting.
- Fiedler, T., Chua, W., Boedker, C. (2020). Accounting as metrological infrastructuring: a study of the making of an Australian carbon market. Accounting as a Social and Organisational Practice (ASOP) workshop 2020, Sydney, Australia: University of Sydney.
- Chapman, C., Chua, W., Fiedler, T. (2020). Control as Seduction: Gamification at Foursquare. MASOP Management Accounting as Social and Organizational Practice - 13th Workshop 2020, Paris, France: ESCP.
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Report
- Chua, W., Chapman, C., Hardy, C. (2020). A Field Study of Innovating with Big Data Analytics, The University of Sydney Accounting Foundation, Research Executive Summary, Volume 1, Issue 1. [More Information]
Research Reports
- Chua, W., Fiedler, T. (2020). Accounting for the climate horizon: A study of TCFD implementation, Vol. 16 Issue 1, (pp. 2 - 17). Sydney, Australia, Australia: Chartered Institute of Management Accountants. [More Information]
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2024
- Andon, P., Baxter, J., Chua, W. (2024). Affect and reason in uncertain accounting settings: The case of capital investment appraisal. Accounting and Finance, 64(2), 1439-1470. [More Information]
- Chua, W., Messner, M. (2024). Algorithms, performance measurement, and management control. In A.M. Lillis, J. Grafton (Eds.), Research Handbook on Performance Measurement for Management Control, (pp. 29-47). Cheltenham, UK: Edward Elgar Publishing. [More Information]
- Wang, R., Chua, W., Simnett, R., Zhou, S. (2024). Is greater connectivity of financial and non-financial information in annual reports valued by market participants? The British Accounting Review, 56(6), 101407. [More Information]
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2023
- Chua, W., Fiedler, T. (2023). Engaging with Matters that Matter: A Cross-Cultural Journey into the Financialization of Climate Change Effects. Qualitative Research in Accounting and Management, 20(1), 92-116. [More Information]
2022
- Chua, W., Graaf, J., Kraus, K. (2022). Mapping and contesting peer selection in digitalized public sector benchmarking. Financial Accountability and Management, 38(2), 223-251. [More Information]
- Chua, W. (2022). Matters of concern and engaged research. Accounting and Finance, 62(4), 4615-4627. [More Information]
- Chua, W., James, R., King, A., Lee, E., Soderstrom, N. (2022). Task Force on Climate-related Financial Disclosures (TCFD) Implementation: An Overview and Insights from the Australian Accounting Standards Board Dialogue Series. Australian Accounting Review, 32(3), 396-405. [More Information]
2021
- Fiedler, T., Boedker, C., Chua, W. (2021). Events-effects: how matter affects accounting measurement differentially. 13th Interdisciplinary Perspectives on Accounting Conference (IPA) 2021, Innsbruck, Austria: Interdisciplinary Perspectives on Accounting.
- Chapman, C., Chua, W., Fiedler, T. (2021). Seduction as control: Gamification at Foursquare. Management Accounting Research, 53, 100765. [More Information]
2020
- Chua, W., Chapman, C., Hardy, C. (2020). A Field Study of Innovating with Big Data Analytics, The University of Sydney Accounting Foundation, Research Executive Summary, Volume 1, Issue 1. [More Information]
- Fiedler, T., Chua, W., Boedker, C. (2020). Accounting as metrological infrastructuring: a study of the making of an Australian carbon market. Accounting as a Social and Organisational Practice (ASOP) workshop 2020, Sydney, Australia: University of Sydney.
- Chua, W., Fiedler, T. (2020). Accounting for the climate horizon: A study of TCFD implementation, Vol. 16 Issue 1, (pp. 2 - 17). Sydney, Australia, Australia: Chartered Institute of Management Accountants. [More Information]
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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, 74, 21-40. [More Information]
- Baxter, J., Carlsson-Wall, M., Chua, W., Kraus, K. (2019). Accounting for the cost of sports-related violence: A case study of the socio-politics of "the" accounting entity. Accounting, Auditing and Accountability Journal, 32(7), 1956-1981. [More Information]
- Chua, W., Dyball, M., Yee, H. (2019). Professionalization in Asia - whence and whither. Accounting, Auditing and Accountability Journal, 32(8), 2253-2281. [More Information]
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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. [More Information]
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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]
- Fiedler, T., Chua, W., Boedker, C. (2016). The enactment model of measurement: Fugitives, putrescibles and sludge. Discipline of Accounting Seminar Series, 25 May 2016, Sydney, Australia: University of Sydney.
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.
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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. [More Information]
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.
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.
- 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]
Selected Grants
2024
- Reconciliation through reporting: The role of accounting in strengthening relationships with Aboriginal and Torres Strait Islander peoples, Boomsma R, Chua W, Sydney Business School/Business Research Funding Scheme: Wingara Mura Grant
2008
- Climate Change Sustainability Strategy in Practice, Baxter J, Chua W, Strong T, Chartered Institute of Management Accountants/Research Grant
