Rakesh Pandey

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Rakesh Pandey

Head of Discipline, Accountability

Room 119 , Building D

+61 3 6324 3352 (phone)

Doctor Rakesh Pandey is a Senior Lecturer and Discipline Head of Accountability at the Tasmanian School of Business and Economics. His research interests are in the areas of social and environmental accounting and integrated reporting.


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


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.


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 Dr Rakesh Pandey in WARP


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)
  • Business systems in context (350399)
  • Management accounting (350105)
  • Information security management (460904)
  • Personality and individual differences (520503)

Research Objectives

  • Sustainability indicators (190209)
  • Expanding knowledge in commerce, management, tourism and services (280106)
  • Terrestrial biodiversity (180606)
  • Environmental ethics (130303)
  • Expanding knowledge in human society (280123)
  • Environmental education and awareness (190203)
  • Technological and organisational innovation (150306)
  • Management (150302)
  • Teaching and instruction technologies (160304)
  • Expanding knowledge in psychology (280121)


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


Journal Article

(12 outputs)
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 - 2Web of Science - 1

Co-authors: Mansi M


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 - 4Web of Science - 4

Co-authors: Potdar B; Mansi M


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 - 3Web of Science - 3

Co-authors: Mansi M


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 - 1Web of Science - 1

Co-authors: Mansi M


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 - 6Web of Science - 7

Co-authors: Mansi M


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 - 30Web of Science - 23

Co-authors: Mansi M


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 - 19Web of Science - 16

Co-authors: Mansi M


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 - 3Web of Science - 2


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 - 27Web of Science - 22

Co-authors: Mansi M


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 - 5Web of Science - 5

Co-authors: Mansi M


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 - 7Web of Science - 5

Co-authors: Mansi M


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 - 10Web of Science - 8

Co-authors: Mansi M


Grants & Funding

Funding Summary

Number of grants


Total funding



Integrating the United Nations Sustainable Development Goals (SDGs) in corporate reporting: The role of accountants (2021)$5,631
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.
Accounting & Finance Association of Australia and New Zealand Ltd ($5,631)
Administered By
University of Tasmania
Research Team
Mansi M; Pandey R

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.




PhDThe Impact of Accounting Information Systems on the Quality of Financial Reporting and Decision-Making in Saudi Arabia2020
MastersAchieving Better Outcomes for Chinese Accounting Students Studying in Australia2020
PhDFinancial Factors, Environmental Information Disclosure and Firm Performance in Australia2021
PhDExamination of Enterprise Sustainability Risk Management Towards Corporate Sustainability Performance2021