Researcher

Professor Mandy Man-Sum Cheng

My Expertise

Mandy's research focuses on behavioural management accounting, that is, the effects of management accounting practices on managers' behaviours, judgements and decision-making. Her specific interests include: strategic performance management systems such as the balanced scorecard, capital investment decisions, incentive and compensation scheme designs, the use of accounting information in negotiations, and Integrated Reporting. Mandy's research draws primarily on psychology theories, and uses an experimental approach to examine how individuals respond to management accounting information and control systems.

Keywords

Fields of Research (FoR)

Management accounting, Sustainability accounting and reporting

Biography

Professor Mandy Cheng

Professor

School of Accounting - PhD Accounting, UNSW | MCom (Hons), UNSW | BCom (Hons), UNSW | FCPA (Aust) | FASSA

About Mandy                   

Mandy Cheng joined the school in 1998. Prior to her appointment Mandy worked as an accountant with BHP. Her research interests include strategic performance management systems such as the balanced scorecard, capital investment decisions, incentive and compensation scheme...view more

Professor Mandy Cheng

Professor

School of Accounting - PhD Accounting, UNSW | MCom (Hons), UNSW | BCom (Hons), UNSW | FCPA (Aust) | FASSA

About Mandy                   

Mandy Cheng joined the school in 1998. Prior to her appointment Mandy worked as an accountant with BHP. Her research interests include strategic performance management systems such as the balanced scorecard, capital investment decisions, incentive and compensation scheme designs, the use of accounting information in negotiations, and Integrated Reporting. She is a Fellow of CPA Australia (FCPA) and the Academy of Social Sciences in Australia (FASSA). 

Mandy's current editorial roles include: Editor of Journal of Management Accounting Research and Accounting and Finance, and editorial board member of Accounting, Organization and Society, Management Accounting Research, and Australian Journal of Management. She has previously been an Associate Editor of Behavioral Research in Accounting (2011-2013) and the international member at-large of the American Accounting Association Council (2019-2021), executive member of AFAANZ Management Accounting Special Interest Group (2017-2023) and a Director of AFAANZ (Accounting and Finance Association of Australia and New Zealand, 2011-2014). Mandy is also a member of Professional Education Advisory Committee of CPA Australia. 

Mandy regularly presents at international and national accounting conferences, and has publications in leading accounting A* journals (ABDC ranked) including The Accounting Review, Accounting, Organizations and Society, Contemporary Accounting Research, Management Accounting Research, and Auditing – a Journal of Practice and Theory. Her successful external grants include ARC Discovery and Linkage grants. She is a co-organiser of the Global Management Accounting Research Symposium - an annual conference hosted by UNSW, Michigan State University and Copenhagen Business School.

She teaches in a range of undergraduate and postgraduate management accounting courses.

Engagement

Media Releases

  • ASB accountants research integrated reporting
  • “Does the way in which information is presented in management reports affect decision-makers’ cognitive representations and strategic choices?” Thinking, CIMA Global Financial Management July 2015.
  • “How self-certification fosters employee honesty” http://www.cpapracticeadvisor.com/news/12265097/how-self-certification-fosters-employee-honesty
  • "Autographic design: how a simple system of self-certification can deter people from putting their interests above those of the organisation.” Thinking, CIMA Global Financial Management May 2017. 
  • “How a simple bit of trust can foster worker honesty” (with contributions from Julian Lorkin) South China Morning Post (published 16th June, 2017)
 

UNSW Business School profile: https://www.business.unsw.edu.au/our-people/mandycheng


My Grants

Selected Research Grants

  • 2014 CIMA Research Grant: "Significant judgements and decisions occupying the conscious attention of today's management accountants"
  • 2012-2014 ARC Linkage Grant: "Enhancing Integrated Reporting: Implications for internal and external reporting and assurance" 
  • 2006-2008: ARC Discovery Grant: "Multi-person judgement in management accounting"

My Qualifications

PhD (Accounting) UNSW

FCPA

FASSA

 


My Research Supervision


Supervision keywords


Areas of supervision

Behavioral research in accounting, in particular: capital investment analysis, strategic performance measurement system, incentive compensation, negotiation using accounting information, and the behavioural implications of Integrated Reporting.

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Location

Room 3087, Quadrangle building - Ref E15

Contact

+61 2 9385 6343
55925