Profiles

Rakesh Pandey

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Rakesh Pandey

Associate Professor in Accounting/Discipline Leader (Accountability)

Room 119 , Building D

+61 3 6324 3352 (phone)

Rakesh.Pandey@utas.edu.au

Rakesh Pandey is an Associate Professor and Discipline Head of Accountability at the Tasmanian School of Business and Economics. Rakesh's research interests in social and environmental accounting with a special focus on biodiversity accounting, waste management, and climate change derive from his belief that accounting and accountability can play a vital role in saving the planet for future generations from the ongoing sixth mass species extinction and climate change crisis. In addition to social and environmental accounting and integrated reporting, Rakesh's research also explores challenges and opportunities for audit firms and other assurance providers in providing assurance on non-financial organisational reporting. Rakesh's research has been published in top-ranked accounting and business journals.

Biography

Before joining the University of Tasmania, Dr Pandey was a Senior Lecturer at the University of Otago, New Zealand.

Career summary

Languages (other than English)

  • Hindi

Memberships

Professional practice

  • Centre of Organisational Performance Measurement and Management (COPMM)
  • Accounting and Finance Association of Australia and New Zealand (AFAANZ)

Administrative expertise

Dr Pandey has previously served as the Director of Master of Professional Accounting programme and Co-Chairperson of the Department Research Committee.

Teaching

Financial Accounting, Corporate Governance and Organisational Sustainability Accounting

Teaching expertise

Dr Pandey has an extensive experience of teaching, designing and coordinating a range of accounting units and courses.

Teaching responsibility

View more on AssocProf Rakesh Pandey in WARP

Expertise

Corporate social and environmental accounting and reporting, integrated reporting and Assurance for Organisational Non-Financial disclosures

Research Themes

Dr Pandey’s research aligns to the University’s research theme of Environment, Resources and sustainability. His research interests include how organisations demonstrate and report their accountability towards society and the environment.

Rakesh’s research also explores the role of powerful actors such as regulators, global organisations such as the United Nations and Non-Government Organisations (NGOs) in preparing guidelines that help organisations in meeting their accountabilities towards society and the environment. Rakesh is currently working on integrated reporting, a new form of organisational reporting that emphasises on adopting a forward-looking approach and integrated thinking.

Rakesh also has interests in research that explores challenges and opportunities for audit firms and other assurance providers in providing assurance on non-financial organisational reporting.

Fields of Research

  • Sustainability accounting and reporting (350107)
  • Accounting, auditing and accountability (350199)
  • Corporate governance (350701)
  • Human resources management (350503)
  • Business systems in context (350399)
  • Corporate social responsibility (350702)
  • Not-for-profit accounting and accountability (350106)
  • Financial economics (380107)
  • Management accounting (350105)
  • Information security management (460904)
  • Personality and individual differences (520503)

Research Objectives

  • Expanding knowledge in commerce, management, tourism and services (280106)
  • Sustainability indicators (190209)
  • Management (150302)
  • Technological and organisational innovation (150306)
  • Environmental ethics (130303)
  • Environmental education and awareness (190203)
  • Terrestrial biodiversity (180606)
  • Expanding knowledge in human society (280123)
  • Business ethics (130302)
  • Social class and inequalities (230112)
  • Higher education (160102)
  • Secondary education (160105)
  • Savings and investments (150209)
  • Expanding knowledge in psychology (280121)
  • Teaching and instruction technologies (160304)

Publications

Dr Pandey’s research has published in leading journals such as Accounting, Auditing and Accountability Journal (AAAJ), Accounting and Finance (A&F), International Journal of Human Resource Management (IJHRM). Rakesh is also a Guest Editor of a special issue of Pacific Accounting Review (PAR) that focusses on Performance measurement and management.

Total publications

32

Journal Article

(19 outputs)
YearCitationAltmetrics
2022Jayasiri NK, Kumarasinghe S, Pandey R, '12 years of integrated reporting: a review of research', Accounting & Finance pp. 1-57. ISSN 0810-5391 (2022) [Refereed Article]

DOI: 10.1111/acfi.12958 [eCite] [Details]

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2021Adler R, Mansi M, Pandey R, 'Strategic performance measurement and management: reflections on its current state and future research opportunities', Pacific Accounting Review, 33, (1) pp. 1-5. ISSN 0114-0582 (2021) [Letter or Note in Journal]

DOI: 10.1108/PAR-02-2021-199 [eCite] [Details]

Co-authors: Mansi M

Tweet

2021Adler R, Mansi M, Pandey R, 'Accounting for waste management: a study of the reporting practices of the top listed Indian companies', Accounting & Finance pp. 1-37. ISSN 1467-629X (2021) [Refereed Article]

DOI: 10.1111/acfi.12869 [eCite] [Details]

Co-authors: Mansi M

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2021Kuang TM, Adler RW, Pandey R, 'Creating a modified monopoly game for promoting students' higher-order thinking skills and knowledge retention', Issues in Accounting Education, 36, (3) pp. 49-74. ISSN 0739-3172 (2021) [Refereed Article]

DOI: 10.2308/ISSUES-2020-097 [eCite] [Details]

Citations: Scopus - 1

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2020Adler R, Mansi M, Pandey R, 'The houbara bustard: a thematic analysis of a bird's threatened extinction and a government's accountability failure', Accounting, Auditing and Accountability Journal Article online ahead of print. ISSN 1368-0668 (2020) [Refereed Article]

DOI: 10.1108/AAAJ-07-2019-4113 [eCite] [Details]

Citations: Scopus - 3Web of Science - 2

Co-authors: Mansi M

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2020Potdar B, Garry T, McNeill L, Gnoth J, Pandey R, et al., 'Retail employee guardianship behaviour: A phenomenological investigation', Journal of Retailing and Consumer Services, 54 pp. 1-15. ISSN 0969-6989 (2020) [Refereed Article]

DOI: 10.1016/j.jretconser.2019.102017 [eCite] [Details]

Citations: Scopus - 8Web of Science - 8

Co-authors: Potdar B; Mansi M

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2019Benjamin S, Mansi M, Pandey R, 'Board gender composition, board independence andsustainable supply chain responsibility', Accounting and Finance pp. 1-35. ISSN 0810-5391 (2019) [Refereed Article]

DOI: 10.1111/acfi.12532 [eCite] [Details]

Citations: Scopus - 6Web of Science - 6

Co-authors: Mansi M

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2019Ghauri E, Mansi M, Pandey R, 'Diversity in totality: A study of diversity disclosures by New Zealand stock exchange listed companies', International Journal of Human Resource Management ISSN 0958-5192 (2019) [Refereed Article]

DOI: 10.1080/09585192.2018.1539862 [eCite] [Details]

Citations: Scopus - 2Web of Science - 1

Co-authors: Mansi M

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2019Pandey R, Biswas PK, Ali MJ, Mansi M, 'Female directors on the board and cost of debt: evidence from Australia', Accounting and Finance pp. 1-30. ISSN 0810-5391 (2019) [Refereed Article]

DOI: 10.1111/acfi.12521 [eCite] [Details]

Citations: Scopus - 13Web of Science - 17

Co-authors: Mansi M

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2018Adler R, Mansi M, Pandey R, 'Biodiversity and threatened species reporting by the top Fortune Global companies', Accounting, Auditing and Accountability Journal, 31, (3) pp. 787-825. ISSN 1368-0668 (2018) [Refereed Article]

DOI: 10.1108/AAAJ-03-2016-2490 [eCite] [Details]

Citations: Scopus - 41Web of Science - 35

Co-authors: Mansi M

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2018Biswas PK, Mansi M, Pandey R, 'Board composition, sustainability committee and corporate social and environmental performance in Australia', Pacific Accounting Review, 30, (4) pp. 517-540. ISSN 0114-0582 (2018) [Refereed Article]

DOI: 10.1108/PAR-12-2017-0107 [eCite] [Details]

Citations: Scopus - 36Web of Science - 34

Co-authors: Mansi M

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2018Seng D, Kumarasinghe S, Pandey R, 'Intellectual capital disclosure in private sector listed companiesin India', Knowledge and Process Management, 25 pp. 41- 53. ISSN 1099-1441 (2018) [Refereed Article]

DOI: 10.1002/kpm.1560 [eCite] [Details]

Citations: Scopus - 6Web of Science - 2

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2017Adler R, Mansi M, Pandey R, Stringer C, 'United Nations Decade on Biodiversity: A study of the reporting practices of the Australian mining industry', Accounting, Auditing and Accountability Journal, 30, (8) pp. 1711-1745. ISSN 0951-3574 (2017) [Refereed Article]

DOI: 10.1108/AAAJ-04-2015-2028 [eCite] [Details]

Citations: Scopus - 35Web of Science - 30

Co-authors: Mansi M

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2017Mansi M, Pandey R, Ghauri E, 'CSR focus in the mission and vision statements of public sector enterprises: Evidence from India', Managerial Auditing Journal, 32, (4-5) pp. 356-377. ISSN 0268-6902 (2017) [Refereed Article]

DOI: 10.1108/MAJ-01-2016-1307 [eCite] [Details]

Citations: Scopus - 6Web of Science - 6

Co-authors: Mansi M

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2016Mansi M, Pandey R, 'Impact of demographic characteristics of procurement professionals on sustainable procurement practices: Evidence from Australia', Journal of Purchasing and Supply Management, 22, (1) pp. 31-40. ISSN 1478-4092 (2016) [Refereed Article]

DOI: 10.1016/j.pursup.2015.06.001 [eCite] [Details]

Citations: Scopus - 9Web of Science - 6

Co-authors: Mansi M

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2015Pandey R, Vithessonthi C, Mansi M, 'Busy CEOs and the performance of family firms', Research in International Business and Finance, 33 pp. 144-166. ISSN 0275-5319 (2015) [Refereed Article]

DOI: 10.1016/j.ribaf.2014.09.005 [eCite] [Details]

Citations: Scopus - 14Web of Science - 12

Co-authors: Mansi M

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2014Mansi M, Pandey R, Stringer C, 'Biodiversity reporting in India: a view from the top', Corporate Ownership and Control, 12, (1) pp. 418-427. ISSN 1727-9232 (2014) [Refereed Article]

DOI: 10.22495/cocv12i1c4p5 [eCite] [Details]

Co-authors: Mansi M

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2011Pandey R, Taylor D, Joshi M, 'Family presence and financial performance in large listed companies in India', Corporate Board: Role, Duties & Composition, 7, (2) pp. 40-53. ISSN 1810-8601 (2011) [Refereed Article]

DOI: 10.22495/cbv7i2c1art4 [eCite] [Details]

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2011Pandey R, Taylor D, Joshi M, 'Governance of large family companies in traditional and new economy industries in India: effects on financial performance', Corporate Ownership & Control, 8, (3) pp. 108-123. ISSN 1727-9232 (2011) [Refereed Article]

DOI: 10.22495/cocv8i3p9 [eCite] [Details]

Citations: Scopus - 4

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Conference Publication

(13 outputs)
YearCitationAltmetrics
2022Adler RW, Mansi M, Pandey R, 'Organisational accountability and vulnerable groups: the New Zealand context', Journal of Risk and Financial Management (Proceedings of the 5th Biennial Conference of the Performance Measurement Association of Australasia), 17-19 November 2021, Online & Queenstown, New Zealand ISSN 1911-8074 (In Press) [Refereed Conference Paper]

[eCite] [Details]

Co-authors: Mansi M

2018Adler R, Mansi M, Pandey R, 'A study of the waste management disclosure practices of top Indian companies', 1st International Conference on Sustainability and Business, The Centre for Development and Environment Policy, Indian Institute of Management, 13-14 January 2018, Kolkata, India (2018) [Conference Extract]

[eCite] [Details]

Co-authors: Mansi M

2018Pandey R, 'Integrated Reporting: Opportunities and Challenges', 1st International Conference on Contemporary Issues and Challenges in Global Business, Economics and Management, 9 February 2018, SASTRA University, India (2018) [Keynote Presentation]

[eCite] [Details]

2018Pandey R, Mansi M, Adler R, 'Integrated reporting: opportunities and challenges', 1st International Conference on Sustainability and Business, The Centre for Development and Environment Policy, Indian Institute of Management, 13-14 January 2018, Kolkata, India (2018) [Conference Extract]

[eCite] [Details]

Co-authors: Mansi M

2017Adler R, Mansi M, Pandey R, 'Organisation disclosures on vulnerable groups: the New Zealand context', 3rd Biennial Conference of the Performance Measurement Association Australasia: New Approaches, Changed Understandings, 1-3 March 2017, Dunedin, New Zealand (2017) [Conference Extract]

[eCite] [Details]

Co-authors: Mansi M

2017Adler R, Mansi M, Pandey R, 'The relationship between spirituality and academic performance', 3rd Biennial conference of the Performance Measurement Association Australasia: New Approaches, Changed Understandings, 1-3 March 2017, Dunedin, New Zealand (2017) [Conference Extract]

[eCite] [Details]

Co-authors: Mansi M

2017Pandey R, 'Organizations and Human Rights', Invited presentation to the Bombay Stock Exchange, September 2017, Mumbai, India (2017) [Keynote Presentation]

[eCite] [Details]

2017Pandey R, 'Accounting for the costs and benefits of electric vehicles', Invited presentation to the Otago Energy Research Centre, October 2017, Dunedin, New Zealand (2017) [Keynote Presentation]

[eCite] [Details]

2014Adler R, Mansi M, Pandey R, Stringer C, 'Do organizations report on human rights of vulnerable groups? A study of New Zealand's profit and not for profit organizations', International Conference on Multidisciplinary Approaches in Business Management and Sustainability, Birla Institute of Management Technology, 28-29 November 2014, Bhubaneswar, Odisha, India (2014) [Conference Extract]

[eCite] [Details]

Co-authors: Mansi M

2013Pandey R, Mansi M, 'Effects of controlling family status on financial and social performance of listed family firms in India', 25th CSEAR International Congress on Social & Environmental Accounting Research, 3-6 September 2013, University of St Andrews, Scotland (2013) [Conference Extract]

[eCite] [Details]

Co-authors: Mansi M

2011Pandey R, Taylor D, Joshi M, 'Governance of large family companies in traditional and new economy industries in India: effects on financial performance', Corporate Ownership & Control: Proceedings of the 2011 AFAANZ Conference, volume 8 (3), 3-5 July 2011, Darwin, Australia, pp. 108-123. ISSN 1727-9232 (2011) [Conference Extract]

DOI: 10.22495/cocv8i3p9 [eCite] [Details]

Citations: Scopus - 4

Tweet

2011Pandey R, Taylor D, Mansi M, 'CEO characteristics and corporate social performance: evidence from listed Indian companies', 8th AIMS International Conference on Management: Management Education in 2020, 1-4 January 2011, Indian Institute of Management Ahmedabad, India (2011) [Conference Extract]

[eCite] [Details]

Co-authors: Mansi M

2010Mansi M, Pandey R, 'Relationship between corporate social responsibility and workplace spirituality: a research agenda', 46th Annual Conference of the Societas Ethica: On Morals, Markets and Money - Economic and Business Ethics Revisited, 19-22 August 2010, Arnoldshain, Germany (2010) [Conference Extract]

[eCite] [Details]

Co-authors: Mansi M

Grants & Funding

Funding Summary

Number of grants

10

Total funding

$59,386

Projects

To develop a case study to formulate best practice principles for collaborative carbon offsets to achieve carbon neutrality (2022)$10,000
Description
Climate change is one of the most discussed topics in todays world. Recently, the Intergovernmental Panel on Climate Change (IPCC 2021) released a report entitled Climate Change 2021: The Physical Science Basis. The report confirms that climate change affects every region on earth and brings multiple different changes such as changes to wetness and dryness, to winds, snow and ice, coastal areas and oceans. The report projects the very high probability of increased temperatures and more heat waves over most land areas and increased extreme high sea levels. Tasmania, being an island, is also experiencing impacts of climate change that have far-reaching implications for agriculture, tourism, electricity generation, local businesses and biodiversity. This project proposes to develop a case study from the generous offer of the VonBibras at Beaufront Farm to offset the carbon generated at the weekly farmers market in Launceston. Due to the costly onus of the current EFT auditing process this regeneration work would not have been accounted for and thus no offset created without this project. From this we aim to develop a cost-effective best practice methodology to offset carbon generated at the weekly Harvest Launceston Community Farmers Market (gate to gate) with the potential to extend the offset to include the food miles involved in getting the produce to the weekly market (farm to gate).
Funding
Harvest Market Launceston ($10,000)
Scheme
Contract Research
Administered By
University of Tasmania
Research Team
Mansi M; Pandey R; Deegan CM
Year
2022
Climate change and accounting education: current status and future potential (2022)$6,300
Description
There is growing and genuine concern that accounting education in Australia and globally is failing to develop students understanding of the financial impacts of climate crisis and their role in assisting organisations to measure, record, report and manage climate change risks and related impacts. This study investigates the above-mentioned concern by auditing the current status of the inclusion of climate change in current accounting curricula in Australian and New Zealand universities to identify factors supporting and barricading the integration of climate change in accounting curricula and how climate change can be systematically integrated in accounting curricula to equip the next generation of accountants with the skills required to respond to the challenges generated by the climate change crisis. We anticipate that the outcomes of our study will be a comprehensive review of the success (or otherwise) of current accounting education in embedding environmental sustainability, a set of benchmarks for integration of climate change and environmental sustainability into accounting curricula and practical steps for implementation to prepare accounting students to be at the forefront of climate change response.
Funding
Accounting & Finance Association of Australia and New Zealand Ltd ($6,300)
Scheme
Mentoring Developing Researchers
Administered By
University of Tasmania
Research Team
Khosa A; Pandey R
Year
2022
Integrating the United Nations Sustainable Development Goals (SDGs) in corporate reporting: The role of accountants (2021)$5,631
Description
The 17 UNSDGs launched in 2015 are the most comprehensive, integrated, and holistic goals seeking to achieve social and environmental sustainability in all spheres of life. Focusing on this agenda, the study will explore how the accounting profession and accountants are well-positioned (or not well-positioned) to contribute towards SDGs. Accountants prepare financial reports mainly profit and loss statement to report the financial performance of companies, however reporting boundaries should be extended beyond financial performance and integrate a range of sustainability reporting's (Deegan, 2020). This study will provide fertile grounds for future SDG accounting research, to ensure that appropriate consideration is given to explore the changing role of accountants that encompasses SDG reporting and creating value for stakeholders.
Funding
Accounting & Finance Association of Australia and New Zealand Ltd ($5,631)
Scheme
Mentoring Developing Researchers
Administered By
University of Tasmania
Research Team
Mansi M; Pandey R
Year
2021
Sustainability committee demographics and corporate social performance: The Australian evidence (2018)$5,000
Funding
Accounting and Finance Association of Australia and New Zealand ($5,000)
Scheme
AFAANZ Research Grant (2018)
Administered By
University of Otago
Research Team
Pandey R; Biswas P; Mansi M
Year
2018
Board diversity and its impact on Greenhouse gas emissions and energy consumption: A study of top 200 ASX listed firms (2017)$4,000
Funding
Accounting and Finance Association of Australia and New Zealand ($4,000)
Scheme
AFAANZ Research Grant (2017)
Administered By
University of Otago
Research Team
Pandey R; Mansi M
Year
2017
Corporate Human rights reporting in emerging economies: Evidence from India (2017)$5,308
Funding
University of Otago ($5,308)
Scheme
University of Otago Commerce Research Grant
Administered By
University of Otago
Research Team
Pandey R; Mansi M
Year
2017
Biodiversity and species extinction reporting by the Fortune Global 250 companies (2017)$4,996
Funding
University of Otago ($4,996)
Scheme
University of Otago Commerce Research Grant
Administered By
University of Otago
Research Team
Pandey R; Mansi M; Adler R
Year
2017
Accounting of the costs and benefits of electric vehicles (2016)$2,244
Funding
University of Otago ($2,244)
Scheme
Otago Energy Research Centre Research Grant
Administered By
University of Otago
Research Team
Pandey R; Mansi M; Moller H
Year
2016
Biodiversity and threatened species reporting by the top Australian companies (2016)$8,236
Funding
University of Otago ($8,236)
Scheme
University of Otago Research Grant
Administered By
University of Otago
Research Team
Pandy R; Mansi M
Year
2016
Human rights disclosures inside New Zealand organizations (2014)$7,671
Funding
University of Otago ($7,671)
Scheme
University of Otago Research Grant
Administered By
University of Otago
Research Team
Pandey R; Mansi M; Adler R
Year
2014

Research Supervision

Dr Pandey has a rich experience of supervising PhD candidates in the areas of integrated reporting, climate change, accounting education and performance management. Dr Pandey is currently interested in supervising in the areas of social and environmental accounting, social and environmental reporting (Human rights, supply chain, biodiversity, waste management etc.), integrated reporting, Non-financial reporting assurance.

Current

4

Current

DegreeTitleCommenced
PhDThe Impact of Accounting Information Systems on the Quality of Financial Reporting and Decision-Making in Saudi Arabia2020
PhDInternational Accounting Graduates (IAG) Employment Intentions and Outcomes in Tasmania2020
PhDAccounting and Accountability for Organisational Biodiversity and Extinction Reporting2021
PhDExamination of Enterprise Sustainability Risk Management Towards Corporate Sustainability Performance2021