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Dr SUBHASH ABHAYAWANSA

Senior Lecturer in Accounting
BSc (Hons) (Sri Jay), MBA (Deakin), GradCertTeachLearn(HEd), PhD (Sydney)

Ph +61 3 9214 4327
Room BA1228
sabhayawansa@swin.edu.au

Subhash Abhayawansa is a Lecturer in Accounting at Swinburne's Faculty of Business and Enterprise. He teaches financial and management accounting at both undergraduate and postgraduate levels. Prior to joining academia, Subhash worked in the fields of market research, management consulting and capital markets regulation. Subhash has published articles in academic and professional journals and delivered papers at international conferences in the areas of corporate governance, accounting education and the measurement, management and reporting of non-financial information. He also acts as an ad hoc reviewer for several international journals. Subhash has been successful in securing competitive research grants from external granting bodies. His doctoral research focused on the use and communication of intellectual capital information by sell-side analysts.



Professional Memberships

  • Associate Member - CPA Australia
  • Past Finalist - Chartered Institute of Management Accountants (UK)
  • Member - Association of Accounting Technicians of Sri Lanka



Research Profile

Research Interests

  • Accounting education
  • Intellectual capital measurement management and reporting
  • Corporate governance regulation


Recent Publications

Abhayawansa, S. & Guthrie, J. 2010, 'Intellectual capital and the capital market: a review and synthesis', Journal of Human Resource Costing and Accounting, vol. 14, no. 3. pp 196-226

Abhayawansa, S. A. & Fonseca, L. 2010, ' Conceptions of Learning and Approaches to Learning - A Phenomenographic Study of a Group of Overseas Accounting Students from Sri Lanka', Accounting Education: an International Journal, vol. 19, no. 5, pp. 527-550.

Abhayawansa, S. A. & Abeysekera, I. 2009, 'Intellectual capital disclosure from sell-side analyst perspective', Journal of Intellectual Capital, vol. 10, no. 2, pp. 294-306.

Abhayawansa, S. A. & Abeysekera, I. 2008, 'An explanation of human capital disclosure from the resource-based perspective ', Journal of Human Resource Costing and Accounting, vol. 12, no. 1. pp. 51-64.

Abhayawansa, S. & Johnson, R. 2007, 'Corporate governance in developing countries: Accountability versus performance?' in Readings in Auditing, vol. II, ed. R. Johnson, John Wiley & Sons Australia, Queensland, pp. 84-98.

Johnson, R. & Abhayawansa, S. 2007, 'Corporate governance reforms in Sri Lanka and India: Part 1', in Readings in Auditing, vol. II, ed. R. Johnson, John Wiley & Sons Australia, Queensland, pp. 99-109.

Abhayawansa, S. & Johnson, R. 2007, 'Corporate governance reforms in Sri Lanka and India: Part 2', in Readings in Auditing, vol. II, ed. R. Johnson, John Wiley & Sons Australia, Queensland, pp. 110-124.

Conference Papers

Abhayawansa, S. A, Tempone, I. & Pillay, S. 2010, ‘Student approaches to learning: a comparison of Year 12-to-university students with TAFE-to-university students in the disciplines of Accounting and Finance’, 16th Annual Mid-Year Conference of the International Accounting Section of the American Accounting Association, 28th – 30th January, Palm Springs, California.

Abhayawansa, S.A. & Fonseca, L. 2009, ‘Conceptions of learning and approaches to learning: an exploratory study of a culturally distinct group of overseas accounting students’, IAAER – ANPCONT 3rd International Accounting Congress: Accounting Internationalisation – Current and Future Trends, 10th – 12th June, Sao Paulo City, Brazil.

Abhayawansa, S. A. & Abeysekera, I. 2008, 'An explanation of human capital disclosure from resource based perspective', Critical Perspectives on Accounting Conference , 24th - 26th April, New York , U.S.A

Abhayawansa, S. A. 2007, 'Intellectual capital disclosure: Literature review of the supply-side and demand-side', Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Conference , 1st July - 3rd July, Gold Coast, Queensland, Australia.

Abhayawansa, S. A. & Abeysekera, I. 2007, 'A review of intellectual capital disclosure from the sell-side analyst perspective', Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Conference , 1st July - 3rd July, Gold Coast, Queensland, Australia.

Professional Journals

Abhayawansa, S. A. 2008, 'An overview of corporate governance regulations in Sri Lanka ', Law and Society Trust Review, vol. 18, no. 242, pp. 26-46.

Abhayawansa , S.A. & Abeysekera I. 2006, 'IAS 39', Financial Management, Spring, Chartered Institute of Management Accountants ( CIMA ), London , U.K.

Research Grants

Abhayawansa, S. A and Cuganesan, S. (2010/11), "Exploring the use of intellectual capital information in company analysis: evidence from sell-side analysts": Accounting and Finance Association of Australia and New Zealand (AFAANZ) Research Grant.

Abhayawansa, S. A and Cuganesan, S. (2010/11), "Exploring the use of intellectual capital information in company analysis: evidence from sell-side analysts": Faculty grant supplementing the partial grant from AFAANZ in 2010.

Pillay, S, Abhayawansa, S. A and Kluvers, R (2010/2011). "Culture's Consequence for Work-Life Interface: A Cross-Cultural Perspective": Faculty of Business and Enterprise 2010 Researcher Development Scheme.

Abhayawansa, S. A, Tempone, I. and Pillay, S. (2008/09), "Evidence based research to support curriculum development for Higher Education and TAFE in Accounting and Finance": Accounting and Finance Association of Australia and New Zealand Research Grant.