School of Accounting and Finance

Dr Bikram Chatterjee is a Senior Lecturer at the School of Accounting and Finance, Charles Sturt University. He held academic positions at Massey University, New Zealand and Curtin University, Australia. He posses teaching experience in the areas of Managerial Accounting, Financial Accounting and Accounting Information Systems. His research interests include International Financial Reporting Standards, accounting standards setting process and organizational reporting including public sector reporting. He is an Associate Editor of Australasian Accounting Business & Finance Journal.

Teaching and Research

Research Areas

• International Financial Reporting Standards (IFRS)
• Accounting standards setting process
• Organizational Reporting including public sector reporting and reporting in merging economies

Teaching Responsibilities

• ACC 322: Company Accounting

Grants

Recipient of AFAANZ research fund in 2006 of Aus$6,000 for the project 'Ethics in the New Zealand health sector, in an era of cutting costs' (with Dr Soheila Mirshekary and Mr Ali Yaftian, Central Queensland University-presently at Deakin Business School, Deakin University).

PROFESSIONAL

Chair of a session titled 'Not for profit reporting: Past, present and the future,' Chartered Accountants Accounting Conference, Perth, Australia, 19th May, 2011.

Publications in refereed Journals

• Mirshekary, S., Yaftian, A. & Chatterjee, B. (2012). Ethical climate in the New Zealand health sector. International Journal of Behavioural and Healthcare Research, 3(3/4), 244-257.
• Chu, C.I., Chatterjee, B. & Brown, A. (2013). The current status of greenhouse gas reporting by Chinese companies: A test of legitimacy theory. Managerial Auditing Journal, 28(2), 114-139.
• Chu, C.I., Chatterjee, B. & Brown, A. (2012). Greenhouse gas emissions reporting literature: A review and critique. Indian Accounting Review, 16(1), 19-38.
• Chatterjee, B., Tooley, S., Fatseas, V. & Brown, A. (2011). An analysis of qualitative characteristics of Management Commentary reporting by New Zealand companies. Australasian Accounting, Business and Finance Journal, 5(4), 43-64.
• Chatterjee, B., Mirshekary, S., Al-Farooque, O & Safari, M. (2010). Users' Information Requirements and Narrative Reporting: The case of Iranian Companies. Australasian Accounting, Business and Finance, 4(2), 79-96
• Chatterjee, B., Mir, M.Z. &Al-farooque, O (2009). The current status of related party disclosure in India: A longitudinal analysis. Research in Accounting in Emerging Economies, 9, 287-319.
• Mir, M.Z. & Chatterjee, B. (2009). Culture and Corporate Voluntary Reporting: A Comparative Exploration of the Chairperson's Report in India and New Zealand.' Managerial Auditing Journal, 24(7), 639-667.
• Chatterjee, B. & Hawkes, L. (2008). Does Internet reporting improve the accessibility of financial reporting in a global world? A comparative study of New Zealand and Indian companies. Australasian Accounting, Business and Finance, 2(4), 33-56.
• Mir, M.Z., & Chatterjee, B. (2008). Relevance of Traditional Management Accounting in the Public Sector, Indian Accounting Review,12 (1), 60-74.
• Chatterjee, B. & Mir, M.Z. (2008). The current status of environmental reporting by Indian companies, Managerial Auditing Journal, 23(6), 609-629.
• Chatterjee, B. & Mirshekary, S. (2007). Lost in a plethora of concerns? Match, Mismatch and Hypnotism: The case of the New Zealand public sector. Australasian Accounting, Business and Finance, 1(4), 62-70.
• Chatterjee, B. (2007). Highlights in annual reports: Its perceived usefulness. International Journal of Commerce and Management, 17(1/2), 166-177.
• Chatterjee, B. & Mir, M. Z. (2006) The Role of Mandatory cost audit in enhancing trust- The case of India. Qualitative Research in Accounting and Management, 3(1), 27-45.
• Chatterjee, B. (2005). Global convergence of financial reporting standards: implications for India. June, Indian Accounting Review, 9(1), 29-54.

Refereed Conference Presentations

• Chatterjee, B., Mir, M.Z. & Eddie, Eddie, I. (2012) 'Infrastructure reporting by local governments-An investigation of the perceptions of annual report recipients and preparers,' Accounting & Finance Association of Australia & New Zealand Conference, Melbourne, Australia, 1-3 July.
• Chatterjee, B., Eddie, I. & Mir, M.Z. (2011). 'Infrastructure reporting by New Zealand local governments: An analysis from public accountability perspective,' Sino Australia International Conference on Accounting & Finance, Wuhan, China, 26-27 November.
• Pawsey, N., Brown, A. & Chatterjee, B. (2011). 'The potential adoption of IFRS for U.S. Issuers: A textual analysis of responses to the proposal,' 23rd Asian Pacific Conference on International Accounting Issues, Beijing, China, 16-19 October.
• Mirshekary, S., Yaftian, A. & Chatterjee, B. (2008). 'Ethical, Economic and Efficient Sector: Is it a gamble? The case of New Zealand Health Sector,' 9th Annual Conference of the Asian Academic Accounting Association, Dubai, 29th November- 1st December
.
• Chatterjee, B., Tooley, S. & Fatseas, V. (2008). 'An analysis of the qualitative characteristics of management commentary reporting by New Zealand companies,' 20th Asian Pacific Conference on International Accounting Issues, Paris, 9-12 November.
• Chatterjee, B., Mirshekary, S. & Safari, M. (2007). 'Meeting users' needs or engaging in information overload: The case of narrative reporting by Iranian companies,' 7th International Business Research Conference, Sydney, Australia, 3-6 December.
• Chatterjee, B. & Mir, M.Z. (2007). 'An empirical investigation of Chairman's report- A comparison between secretive and transparent value oriented countries,' presented at the Asia Pacific Interdisciplinary Research in Accounting (APIRA) conference, Auckland, New Zealand, 8-10 July.
• Chatterjee, B. & Mir, M.Z. (2007). 'Cultural Influence on disclosure in financial reporting- The current scenario in India,' presented at the Asia Pacific Interdisciplinary Research in Accounting (APIRA) conference, Auckland, New Zealand, 8-10 July.
• Chatterjee, B. & Mir, M.Z. (2006). 'The Rhetoric of Environmental Reporting: The Case of India' presented at the Accounting and Finance Association of Australia and New Zealand (AFAANZ) conference, Wellington, New Zealand, 2-4 July.
• Chatterjee, B. (2005). 'Highlights in annual reports- It's perceived usefulness,' presented at the Accounting and Finance Association of Australia and New Zealand (AFAANZ) conference, Melbourne, 3-5 July.
• Chatterjee, B. & Mir, M.Z. (2005). 'The role of mandatory cost audit in enhancing trust- A case of India,' presented at the Critical perspectives on accounting conference, New York, 28-30 April.
• Chatterjee, B. (2005) 'Global convergence of financial reporting standards: implications for India,' 7th International Accounting Conference, Kolkata, India, 8-9 January.