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 reportingBiography
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.
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
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.