• 235 Citations
  • 8 h-Index
19992017

Research output per year

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Research Outputs

2017

Exploring integrated thinking in integrated reporting – an exploratory study in Australia

Feng, T., Cummings, L. & Tweedie, D., 2017, In : Journal of Intellectual Capital. 18, 2, p. 330-353 24 p.

Research output: Contribution to journalArticle

29 Citations (Scopus)
2016

Potential users’ perceptions of general purpose water accounting reports

Tello, E., Hazelton, J. & Cummings, L., 18 Jan 2016, In : Accounting, Auditing and Accountability Journal. 29, 1, p. 80-110 31 p.

Research output: Contribution to journalArticle

7 Citations (Scopus)
2015

Measuring Corporate Environmental Performance - Stakeholder Engagement Evaluation

Bhattacharyya, A. & Cummings, L., 1 Jul 2015, In : Business Strategy and the Environment. 24, 5, p. 309-325 17 p.

Research output: Contribution to journalArticle

23 Citations (Scopus)
2014

Attitudes towards environmental responsibility within Australia and India: a comparative study

Bhattacharyya, A. & Cummings, L., 2014, In : Journal of Environmental Planning and Management. 57, 5, p. 769-791 23 p.

Research output: Contribution to journalArticle

6 Citations (Scopus)
2012

Cultural relativity of accounting professionalism: Evidence from New Zealand and Samoa

Perera, H., Cummings, L. & Chua, F., Jun 2012, In : Advances in Accounting. 28, 1, p. 138-146 9 p.

Research output: Contribution to journalArticle

9 Citations (Scopus)

Stakeholders' perspectives on standardised water accounting reports: accountability perspective

Tello-Melendez, E., Cummings, L. & Hazelton, J., 2012. 1 p.

Research output: Contribution to conferenceAbstract

Standardised water accounting: effects analysis

Hazelton, J., Cummings, L., Leung, P. & Wang, F., 2012, North Ryde, N.S.W.: Macquarie University. 43 p.

Research output: Book/ReportCommissioned report

Open Access
27 Citations (Scopus)
2011

Accountability and the Australian federal political donation and expenditure regime

Leong, S., Cummings, L. & Hazelton, J., 2011, CSEAR 2011 Australasian Conference: conference proceedings : CSEAR toward sustainable futures : earth, wind, fire and water. Hobart: University of Tasmania, 19 p.

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contribution

Adoption of the concept of a balanced scorecard within NSW Health: an exploration of staff attitudes

Dyball, M. C., Cummings, L. & Yu, H., 2011, In : Financial accountability & management. 27, 3, p. 335-361 27 p.

Research output: Contribution to journalArticle

Perspectives of potential users of water accounting reports: an accountability point of view

Tello Melendez, E., Cummings, L. & Hazelton, J., 2011, CSEAR 2011: 10th Australasian Conference on Social and Environmental Accounting Research. Scotland, UK: CSEAR, 25 p.

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contribution

User evaluation of standardised water accounting reports: an accountability perspective

Tello, E., Cummings, L. & Hazelton, J., 2011, CSEAR 2011 Australasian Conference: conference proceedings : CSEAR toward sustainable futures : earth, wind, fire and water. Hobart: University of Tasmania, 25 p.

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contribution

2010

Voluntary Disclosures as a Mechanism for Defining Entity Status in Australian Not-for-Profit Organisations

Cummings, L., Dyball, M. & Chen, J. J. H., Jun 2010, In : Australian Accounting Review. 20, 2, p. 154-164 11 p.

Research output: Contribution to journalArticle

3 Citations (Scopus)
2009

Accounting for carbon

Cummings, L., Dyball, M. C. & Pang, Y., 2009, In : Intheblack. 79, 7, p. 49-51 3 p.

Research output: Contribution to journalArticle

Juggling the books: The use of accounting information in circus in Australia

Cummings, L. & St Leon, V. M., 2009, In : Accounting History. 14, 1-2, p. 11-33 23 p.

Research output: Contribution to journalArticle

8 Citations (Scopus)

Managerial attitudes toward a stakeholder prominence within a Southeast Asia context

Cummings, L. & Patel, C., 2009, Bradford: Emerald Group Publishing. 230 p. (Studies in Managerial and Financial Accounting; vol. 19)

Research output: Book/ReportBook

Sustainability accounting and reporting

Cummings, L., 2009, Business management and environmental stewardship: environmental thinking as a prelude to management action. Staib, R. (ed.). Houndmills, England ; New York: Palgrave Macmillan, p. 226-252

Research output: Chapter in Book/Report/Conference proceedingChapter

The Effect of accounting education and national culture on accounting judgments

Chand, P., Cummings, L. & Patel, C., 2009, 2009 AFAANZ Conference proceedings. Australia: Accounting and Finance Association of Australia and New Zealand, p. 1-40 40 p.

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contribution

2008

Australian SME readiness to adopt AIFRS

Yip, S. W., Cummings, L. & Evans, E., 2008, Saarbrücken, Germany: VDM Verlag Dr. Müller.

Research output: Book/ReportBook

Embracing IFRS for SMEs: an Australian perspective

Chand, P. & Cummings, L., 2008, In : The Fiji accountant. October 2008, p. 6-8 3 p.

Research output: Contribution to journalArticle

Identity and Self-Definition within the Australian Non-for-Profit Sector

Cummings, L., Dyball, M. C. & Chen, J., 2008.

Research output: Contribution to conferenceAbstract

37 Citations (Scopus)
8 Citations (Scopus)
2007

A Neofunctionalist perspective on international accounting convergence: analysis and insights

Cummings, L. & Chand, P., 2007, Proceedings of the 5th Asia Pacific Interdisciplinary Research in Accounting Conference. Milne, M. (ed.). Auckland: APIRA Organising Committee and Conference Secretariat, p. 1-23 23 p.

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contribution

How to "cook your books" - A recipe for disaster

Cummings, L. S., 2007, In : Accounting, Auditing and Accountability Journal. 20, 4, p. 629-630 2 p.

Research output: Contribution to journalArticle

1 Citation (Scopus)

Jugglers, clowns and showmen: the use of accounting information in circus in Australia

Cummings, L. & St Leon, M. V., 2007. 42 p.

Research output: Contribution to conferencePaper

1 Citation (Scopus)

Struggle for identity: debate continues as to how to define the not-for-profit sector

Cummings, L., Dyball, M. & Chen, J., 2007, In : Charter. 78, 11, p. 70-71 2 p.

Research output: Contribution to journalArticle

Waking up late

Cummings, L., Evans, E. & Yip, P., 2007, In : Charter. 78, 1, p. 60-63 4 p.

Research output: Contribution to journalArticle

2006

Ready or not: are SMEs ready to adopt Australian equivalents of International Financial Reporting Standards?

Cummings, L., Evans, E. & Yip, P., 2006, In : Charter. 77, June, p. 84-85 2 p.

Research output: Contribution to journalArticle

2005

Financial Management and Accounting

Cummings, L., 2005, Environmental Management and Decision Making for Business. Staib, R. (ed.). UK: Palgrave Macmillan, p. 136-151 16 p.

Research output: Chapter in Book/Report/Conference proceedingChapter

2004

Discretionary pricing in a monopolistic audit market

Shailer, G., Cummings, L., Vatuloka, E. & Welch, S., 2004, In : International Journal of Auditing. 8, 3, p. 263-277 15 p.

Research output: Contribution to journalArticle

Technical Update No.2 to accompany 'Australian Financial Accounting'

Cummings, L., 2004, Technical Update No.2 to accompany 'Australian Financial Accounting'. Tully, M. (ed.). North Ryde, NSW: McGraw-Hill Higher Education, p. 1-46 46 p.

Research output: Chapter in Book/Report/Conference proceedingChapter

Technical Update No.3 to accompany 'Australian Financial Accounting'

Cummings, L., 2004, Technical Update No.3 to accompany 'Australian Financial Accounting'. Tully, M. (ed.). North Ryde, NSW: McGraw-Hill Higher Education, p. 1-55 55 p.

Research output: Chapter in Book/Report/Conference proceedingChapter

2003

An Overview of the Australian External Reporting Environment Schedule of AASB Convergence with IASB Standards by 2005

Cummings, L., 2003, Technical Update to accompany Australian Financial Accounting. Craig Deegan (ed.). Australia: Mcgraw Hill, p. 1-42 42 p.

Research output: Chapter in Book/Report/Conference proceedingChapter

Managerial Attitudes Toward Stakeholder Salience within Selected Western Pacific-Rim Economics

Cummings, L., 2003, 2003 Proceedings, Fourteenth Annual Conference, Erasmus University, Rotterdam, The Netherlands. Lewellyn, P. & Welcomer, S. (eds.). University of Maine: International Association for Business and Society, p. 165-170 6 p.

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contribution

The role of economic and social factors in mitigating attitudes toward environmental management within Western Pacific-Rim countries

Cummings, L., 2003, Proceedings of the 15th Annual Conference of the Association for Chinese Economics Studies Australia (ACESA). Coate, B., Brooks, R., Fraser, I. & Xu, L. (eds.). Melbourne: RMIT Business, p. 1-44 44 p.

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contribution

2002

Accounting for Biological Assets - the Experience of an Australian Conservation Company

Burritt, R. L. & Cummings, L. S., 1 Feb 2002, In : Asian Review of Accounting. 10, 2, p. 17-42 26 p.

Research output: Contribution to journalReview article

4 Citations (Scopus)

New report review

Cummings, L., 2002, In : Journal of the Asia Pacific Centre for Environmental Accountability. 8, 4, p. 34-35 2 p.

Research output: Contribution to journalArticle

2000

The financial performance of ethical investment trusts: An Australian perspective

Cummings, L. S., 1 May 2000, In : Journal of Business Ethics. 25, 1, p. 79-92 14 p.

Research output: Contribution to journalArticle

72 Citations (Scopus)
1999

Corporate Social Disclosure Characteristics and the Role of Ethical Investment Trusts

Cummings, L. S. & Burritt, R. L., 1 Jan 1999, In : Asian Review of Accounting. 7, 1, p. 20-42 23 p.

Research output: Contribution to journalReview article