Lorne Cummings

Professor

  • 218 Citations
  • 8 h-Index
19992017
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Research Outputs 1999 2017

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 journalArticleResearchpeer-review

stakeholder
Exploratory study
Integrated
professional association
interview
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 journalArticleResearchpeer-review

Water
Accountability
Financial accounting
Accounting standards
Research design
2015
examination
learning
evidence
student
performance

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 journalArticleResearchpeer-review

stakeholder
evaluation
performance measurement
performance
studies (academic)
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 journalArticleResearchpeer-review

Factor analysis
comparative study
Managers
India
responsibility
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 journalArticleResearchpeer-review

Samoa
Professionalism
New Zealand
Empirical evidence
Value orientations

Stakeholders' perspectives on standardised water accounting reports: accountability perspective

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

Research output: Contribution to conferenceAbstractResearch

Stakeholders
Accountability
Water
Accounting standards
Draft

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 reportResearch

Open Access
Comparative study
Accounting education
International Financial Reporting Standards
National cultures
Chinese culture
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 contributionResearchpeer-review

donation
expenditures
regime
responsibility
corruption

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 journalArticleResearchpeer-review

Balanced Scorecard
staff
health
director
manager

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 contributionResearch

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 contributionResearchpeer-review

Accountability
Water
Evaluation
Stakeholders
Questionnaire
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 journalArticleResearchpeer-review

Not-for-profit organizations
Voluntary disclosure
Transparency
Annual reports
Conceptual framework
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 journalArticleResearch

emissions trading
carbon

Effect of Nationality on the Performance of Local and International Students in an Australian University

Chand, P., Cheung, E. & Cummings, L. S., 2009.

Research output: Contribution to conferenceAbstractResearch

nationality
performance
student
national culture
language

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 journalArticleResearchpeer-review

Accounting information
Circus
Large enterprises
Education
Revenue

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/ReportBookResearchpeer-review

Managerial attitudes
South-East Asia
Stakeholders
Stakeholder theory
Stakeholder salience

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 McMillan, p. 226-252

Research output: Chapter in Book/Report/Conference proceedingChapterResearch

Sustainability
Accountants
Financial statements
Accounting systems
Financial information

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 contributionResearch

Accounting education
International Financial Reporting Standards
National cultures
Uncertainty
Accounting students
2008

Adoption of the concept of a balanced scorecard within NSW Health and Hunter New England Health: an exploration of staff attitudes

Dyball, M. C., Cummings, L. & Yu, H., 2008. 36 p.

Research output: Contribution to conferencePaperResearch

Balanced Scorecard
staff
health
participation
health professionals

Australian SME readiness to adopt AIFRS

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

Research output: Book/ReportBookResearchpeer-review

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 journalArticleResearch

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

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

Research output: Contribution to conferenceAbstractResearch

Managerial attitudes toward environmental management within Australia, the People's Republic of China and Indonesia

Cummings, L. S., Jan 2008, In : Business Strategy and the Environment. 17, 1, p. 16-29 14 p.

Research output: Contribution to journalArticleResearchpeer-review

environmental management
environmental issue
Indonesia
radicalization
China

The political and unstable nature of the IASB's 'stable platform': Post-convergence Australian experience

Chand, P. & Cummings, L., Sep 2008, In : Australian Accounting Review. 18, 3, p. 175-184 10 p.

Research output: Contribution to journalArticleResearchpeer-review

International Accounting Standards Board
International Financial Reporting Standards
Lobbying
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 contributionResearchpeer-review

International accounting
Treaties
Sociological theory
European integration
Accounting standard setting

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 journalArticleResearch

Disaster
Creative accounting
Design methodology
Art
Language

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 conferencePaperResearch

Accounting information
Large enterprises
Education
Revenue
Capital investment

Managerial attitudes toward stakeholder salience within selected western pacific-rim economies

Cummings, L. S. & Guthrie, J., 2007, In : Journal of Asia-Pacific Business. 8, 1, p. 7-29 23 p.

Research output: Contribution to journalArticleResearchpeer-review

Stakeholders
Pacific Rim
Managerial attitudes
Stakeholder salience
Equality

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 journalArticleResearch

annual report
honor
profit

Waking up late

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

Research output: Contribution to journalArticleResearch

Small and medium-sized enterprises
Financial reporting
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 journalArticleResearch

International Financial Reporting Standards
Small and medium-sized enterprises
Readiness

Relevant standards for small and medium-sized enterprises (SMEs): the case for the South Pacific region

Chand, P., Patel, C. & Cummings, L., 2006, p. 45. 1 p.

Research output: Contribution to conferenceAbstractResearch

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 proceedingChapterResearch

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 journalArticleResearchpeer-review

Pricing
Audit market
Auditors
Monopoly power
Fees

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 proceedingChapterResearch

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 proceedingChapterResearch

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 proceedingChapterResearch

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 contributionResearch

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 contributionResearchpeer-review

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 articleResearchpeer-review

Assets
Conservation
Wildlife
Conceptual framework
Financial statements

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 journalArticleResearch

2001
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 journalArticleResearchpeer-review

performance
portfolio selection
market
Ethical investment
Financial performance
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 articleResearchpeer-review

Ethical investment
Disclosure
Investment trusts
Annual reports
Investors