Research Interests / Areas of Expertise
Accounting profession in ASEAN, Management Accounting, Cross cultural issues in accounting, Accounting education, Accounting in oil exporting countries, environmental accounting and public sector accounting. Socio-economic impacts of IFRS in ASEAN.
Research Projects and/or Consultancy
- Awarded a research grant on ‘A comparative study between Australia and the Association of South East Asian Nations (ASEAN): The socio-economic impacts of the adoption of global accounting model (International Financial Reporting Standards - IFRS)” ––commenced in 2011- Funding from COB $15,000. (with P.Yapa, D. Kraal (Monash) and Mahesh Joshi).
- Awarded a grant by CPA- Australia on ‘The socio-economic impacts of the adoption of global accounting model (International Financial Reporting Standards - IFRS)” CPA Australia $ 6080 (with D. Kraal (Monash) and Mahesh Joshi).
- 2009- Research Grant from RMIT through School of Accounting Grant Scheme $ 4,715 for the project ‘Technological Innovations in Teaching and Learning of Accounting: Perceptions of Accounting Educators and Students’ (with Mahesh Joshi)
- Awarded a competitive research grant (2008) of $ 2552.50 for a project on ‘Strategy and Structure: the professionalisation process of National Institute of Accountants (NIA) Australia in the last two decades’ by AFAANZ
- The Public Sector Governance and Accountability Research Centre (PSGARC), La Trobe University and Research Committee, Faculty of Law and Management, La Trobe University granted $ 5000 in 2007 for a project on ‘Use of the power to summon persons and documents before the committee on public accounts (COPA) and the committee on public enterprises (COPE) – the case of Sri Lanka’.
- Research Committee, Faculty of Law and Management, La Trobe University granted $ 4130 in 2006 for a project on ‘Use of the Environmental Cost Information in Manager’s decision making process’. A paper produced from this project has been accepted for presentation at AFAANZ conference- 2008. Other researchers: S. Young and C. Adams-La Trobe University.
- Faculty Research Committee, La Trobe University granted $ 3000 in 2006 for project on ‘The impact of concessional FBT rates on car petrol consumption and green house emissions’. A paper, based on this project, has been accepted by Australian Tax Teachers’ Conference in 2008. That paper received ‘Most Original paper award’ from the conference. It has been accepted for publication by Australian Tax Forum in 2008. Other researchers: D. Harvey, and D. Kraal – La Trobe University.
- La Trobe University, Bendigo granted $ 4 000 in 2002 for a project on ‘Australian corporate environmental policies in annual reports’. Published a conference paper and a refereed journal article from this project in 2003. Other researchers: Harvey, D. and Greg Ellis.
- La Trobe University- Bendigo granted $ 2 000 for a project on ‘The impact of GST on the financial performance of SMEs in regional Victoria’ in 2001. Published a conference paper and a refereed journal article from this project. Other researcher: Harvey, D.
- Centre for Sustainable Regional Communities (CSRC) granted $ 1000 for a project on ‘Impact of tax reform on local government engagement in the national process’. A report prepared for ‘Rural and regional development advocacy document’ and handed over to CSRC in 2000. Other researcher: Harvey, D.
- Asia Pacific Economic Cooperation Human Resource Development in Industrial Technology (APEC-HURDIT) Network, Centre for Multicultural Studies, University of Wollongong, NSW granted US $ 2500 for ‘Assessing Skill Shortages in APEC Economies - analysis of six member economies’ in 1995. A report (Volume I) was handed over to (APEC-HURDIT) in 1996. Other researchers: Iredale, R., Mitchell, C - University of Wollongong.
- The Association of Southeast Asian Institutions of Higher Learning (ASAIHL) granted Singapore $ 35,000in 1995 on a research project on ASEAN business. A conference was organized and a few conference papers were produced.
- Asia Pacific Economic Cooperation Human Resource Development in Industrial Technology (APEC-HURDIT) Network, Centre for Multicultural Studies, University of Wollongong granted US $2500 for a project on ‘Assessing Skill Shortages in APEC Economies - Detailed Economy and Occupational Profiles’. A report (Volume II) was handed over to (APEC-HURDIT) in 1996. Other researchers: Iredale, R., Mitchell, C - University of Wollongong. NSW, Australia.
- Supervision of 5 PhD students to successful completion as a senior supervisor (La Trobe University and RMIT University).
- Supervision of 5 Honours students and 3 Masters’ students.
- Currently (Up to 2013) 3 PhD candidates are studying under my supervision.
- Prem supervises a few PhD students in professionalisation of accounting projects in Southeast Asia and South Asia (Vietnam, Thailand, Cambodia, Sri Lanka and India) and Africa (Sudan).
- Doctoral Thesis Examiner: School of Accounting & Finance, University of Wollongong, Department of Management, Monash University, School of Accounting, Macquarie University, School of Accounting Swinburne University –Australia and MARA –University of Technology – Malaysia.
Courses taught and coordinated undergraduate and postgraduate levels
- 2008- Now: RMIT University- Cost Management and Applications, Cost Analysis and Applications, Contemporary Accounting Thoughts (MPA), Management Accounting systems.
- 2003-2007: La Trobe University-Bundoora- Advanced Management Accounting, Introductory Management Accounting, International Accounting, Financial Accounting II
- 1999-2002: La Trobe University- Bendigo Campus- Financial accounting III, Accounting for Management Decisions, Business Finance, Research methods.
- 1991-1998: School of Management and Accounting – University of Brunei- Management, Organizational Behaviour, Management Accounting, Principles of Accounting.
- 1978-1990 – Sri Jayewardenepura University – Department of Commerce- International Trade, Production Management, Principles of Management, Small Business Management, Entrepreneurship (at postgraduate level).
Visiting Scholar-Academic Researcher Appointments to other Institutions 1995-2010
- 2010 March – June
University, Rotterdam, The Netherlands – School of Accounting –Invited as a distinguished Scholar.
- 2005 March –April
Tsinghua University - Beijing 2005 – People’s Republic of China- Department of Accounting. Invited as a distinguished Scholar.
- 2005 April – July
Oxford University - Said Business School – Invited as a distinguished Scholar.
- 1998 July- August
University of Tianjin 1998 – Department of Accounting and Management. Invited as a distinguished Scholar.
Invited - Seminars and Presentations
- INVITED by the Department of Accountancy and Finance, Otago Business School, University of Otago, Dunedin 9054, New Zealand, 20 Sep 2103. Title: The Practice and Profession of Accounting in ASEAN: Comparative study on Cambodia and Vietnam.
- INVITED by the Department of Accounting – Erasmus University, Rotterdam, The Netherlands, Title: Management accounting practices in a Multinational Company, 23 April, 2010.
- INVITED by the Australian National University – Department of Accounting and Information, Contemporary management in a Multinational Company, 23 September, 2007.
- INVITED by the Said Business School, Oxford University – Accounting profession in Developing countries, the case of Sri Lanka, 14 April, 2005.
- INVITED by the Department of Accounting – Cardiff University, Wales- Accounting profession in Sri Lanka- Closure. 24 May 2005.
- INVITED by the Department of Management – University of Edinburgh – Scotland. Accounting profession in Sri Lanka, Recent developments. 29 May 2005.
- INVITED by the Department of accounting and Finance, Tsinghua University – Beijing – Peoples Republic of China, - Accounting profession – recent development in Sri Lanka, 23 March, 200
- Bachelor of Commerce (Honours), Sri Jayewardenepura University, Sri Lanka, 1977.
- Postgraduate Diploma in Population Studies, University of Colombo, Sri Lanka, 1981.
- Master of Business Administration - MBA (Accounting), Catholic University of Leuven, Belgium -1984.
- Doctor of Philosophy, University of Wollongong, NSW 1999.Australia
- CPA - Australia
- CMA – Australia
- Book Keepers Certificate Technical College – Sri Lanka -1971
- Commercial Certificate – Department of Examination – Sri Lanka – 1970
- 2011-now – Director - MPA Program - (Post Graduate).
- Member of Ethics Committee –College of Business – RMIT - Since 2008.
- Acting - Deputy Head of Research, School of Accounting, RMIT University (July 201 to December 2010).
- Member of the Program Advisory Committee (PAC), School of Accounting, RMIT University.
- Member of the School Executive Committee, School of Accounting, RMIT University.
- Senior Lecturer in Accounting, (Level C) Department of Accounting - La Trobe University – Melbourne, Australia
- Seminar Coordinator 2004-2007 – Department of Accounting La Trobe University, Bundoora, Melbourne.
- Coordinator for Practicum Projects (Accounting) Department of Accounting - La Trobe University, Bundoora, Melbourne.
- Lecturer in Accounting, (Level B) School of Accounting & Management -La Trobe University – Bendigo, Australia
- Representative to the Institute of Chartered Accountants in Australia – La Trobe University - -Bendigo Campus – 2002-2003.
- Lecturer in Commerce , Department of Management and Accounting, University of Brunei- Brunei Darussalam 1991-1998.
- Head of School, Department of Management and Accounting – University of Brunei – 1994-1997.
- Senior Lecturer and Head of Department – Department of Commerce, Jayewardenepura University, Sri Lanka 1988-1991.
- Lecturer in Commerce - Department of Commerce, Jayewardenepura University, Sri Lanka 1978-1984. Senior Lecturer – 1984 – 1991.
- Acting Dean – Faculty of Management Studies - Jayewardenepura University, Sri Lanka 1988-(June – October).
- Consultant to Postgraduate Institute of Management - Jayewardenepura University, Sri Lanka 1988-1991.
Membership of Professional Associations
- Member of the American Accounting Association
- Member of European accounting Association
- Member of Accounting and Finance Association of Australia and New Zealand ( AFAANZ)
Editorial Board / Reviewer in Local and International academic journals
- Accounting, Auditing and Accountability Journal’s Editorial Advisory Board from 2014.
- Member of the Editorial Board of Asia Pacific Business Journal – North Carolina – USA. From 2008 to date.
- Member of the Editorial Board of Australasian Accounting Business and Finance Journal –Australia -from 2013 to date.
- Member of the Editorial Board of the Asian Finance and Accounting Journal – Victoria University – Melbourne from 2009 to date.
- Accounting, Auditing and Accountability Journal – Reviewer A. From 2004 to-date.
- Accounting History
- Accounting Education – An International Journal.
- Research in Accounting in Emerging Economies – UK – Annual.
- Asian Journal of Business and Accounting, the Journal of the Faculty of Business and Accountancy, University of Malaya.
- Yapa, P.,Azam, M. (2018). Accounting development in Bangladesh In: Routledge Handbook of Accounting in Asia, Taylor and Francis, United Kingdom
- W Senarath Yapa, P.,Jacobs, K.,Chan, C. (2018). Accounting Environment in Cambodia In: Routledge Handbook of Accounting in Asia, Routledge, Oxon, United Kingdom
- Bui, B.,Hoang, H.,Phan, D.,Yapa, P. (2017). Governance and compliance in accounting education in Vietnam - case of a public university In: Accounting Education, 26, 265 - 290
- Yapa, P.,Ukwatte Jalathge, S.,Siriwardhane, P. (2017). The professionalisation of auditing in less developed countries: the case of Sri Lanka" In: Managerial Auditing Journal, 32, 500 - 523
- Yapa, P.,Jacobs, K.,Huot, B. (2016). The field of accounting: Exploring the presence and absence of accounting in Cambodia In: Accounting, Auditing and Accountability Journal, 29, 401 - 427
- Joshi, M.,Yapa, P.,Kraal, D. (2016). IFRS adoption in ASEAN countries: Perceptions of professional accountants from Singapore, Malaysia and Indonesia In: International Journal of Managerial Finance, 12, 211 - 240
- Widuri, R.,O'Connell, B.,Yapa, P. (2016). Adopting generalized audit software: an Indonesian perspective In: Managerial Auditing Journal, 31, 821 - 847
- Wheaton, M.,O'Connell, B.,Yapa, P. (2016). Inter-teaching: Improving the academic performance of auditing students in Vietnam In: Australasian Accounting, Business and Finance Journal, 10, 3 - 16
- Ukwatte Jalathge, S.,Yapa, P.,Joshi, M. (2015). The business of professional accountancy and imperial influence: Evidence from a developing country in South Asia In: Journal of Asia-Pacific Business, 16, 146 - 166
- Yapa, P.,Ukwatte Jalathge, S. (2015). The New Public Financial Management (NPFM) and accrual accounting in Sri Lanka In: Research in Accounting in Emerging Economies, 15, 7 - 50
10 PhD Completions and 2 Masters by Research Completions5 PhD Current Supervisions