Wai Fong Chua AM

Photo of Wai Fong Chua

BA (Hons) PhD, Sheffield; FCA FCPA

Rm 336
H69 - Codrington Building
The University of Sydney
NSW 2006 Australia

Telephone 61 2 8627 0693
Fax +61 2 9351 6638
Curriculum vitae Curriculum vitae


Professor Wai Fong Chua AM re-joined Sydney University in 2016. Prior to this she held several senior administrative positions in Australian higher education while continuing to pursue an active research career. Professor Chua holds a first class honours degree and a PhD from Sheffield University.

Professor Chua is internationally known for her research on management accounting as a social and organizational practice and the use of qualitative fieldwork as an investigative method. She has received substantial competitive research grants and published widely in prestigious, international accounting journals such as Accounting, Organizations and Society, The Accounting Review and Contemporary Accounting Research. In addition to serving as a reviewer on the boards of numerous well-known accounting journals, Professor Chua is an Editor of Accounting, Organizations and Society. She has also been involved with research training through professional accounting associations such as CIMA (Chartered Institute of Management Accountants) and the EIASM (European Institute for Advanced Studies in Management). Further, through Chartered Accountants Australia and New Zealand, Professor Chua has published several research monographs on social and environmental reporting. She has also been involved with executive education and consulted with both private and public sector organisations.

In 2012, Professor Chua was recognised for her contributions to research, university administration and mentoring while she was appointed a Member of the Order of Australia. In 2009, she was awarded an Honorary Doctorate by the University of Jyvaskyla, Finland and received the Outstanding Contribution to the Accounting and Finance Literature Award from the Accounting and Finance Association of Australia and New Zealand. Professor Chua was elected a Fellow of the Academy of the Social Sciences in Australia in 2008.

Research Interests

Professor Chua’s current research interests focus on the following:

  1. The impact of big data and business analytics on organizational control and management accounting practice;
  2. The use of immersive technologies by non-government-organisations (NGOs) and charities as an accountability mechanism;
  3. The connection between ‘passionate interests’ and accounting in organizations and societies

a. Technology penetrates organizational as well as daily life.  At present, there is much talk about how business analytics based on innovative combinations of large, real-time datasets can be used to manage assurance and business risks more effectively. However, there has been little systematic analysis within the accounting domain of the challenges of making these claims a reality.  Together with colleagues from the Business School and at the University of Bristol, Professor Chua’s current research seeks to investigate the impact of local eco-systems of ‘people and machines’ that enable new deployment of assurance and customer analytics.  Emphasis is placed on understanding how particular socio-material arrangements enact the production and use of analytics and to trace their effects.

b. Traditionally, NGOs have relied on financial disclosures as a way of discharging their accountability.  As their donor base increasingly changes to a mix of small as well as large government donors and technology enables different ways to give an account, financial statements may no longer be the only or indeed the most effective way to give an account to stakeholders.  In conjunction with other colleagues at the Business School and at Royal Holloway University of London, Professor Chua is researching how accountability mechanisms are changing in contemporary NGOs, particularly those involved in international development.

c. Professor Chua was one of the first researchers to research how emotional attachments/interests influence the use and flow of accounting information in organizations.  Currently, she is investigating how public performance rankings such as league tables are influenced by and in turn influence the emotionally charged interests of diverse stakeholders.  She is currently conducting research on professionalised sport organizations.

Selected publications


Journal Articles

Baxter J, Carlsson-Wall M, Chua W, and Kraus K (2019) Accounting and passionate interests: The case of a Swedish football club Accounting, Organizations and Society, 74, 21-40. [More Information]

Chua W, Dyball M, and Yee H (2019) Professionalization in Asia - Whence and Whither Accounting, Auditing and Accountability Journal, Published online: 27 June 2019. [More Information]


Journal Article

Schaffer U, Chua W, and Sedatole K (2018) "Collaboration is Key. Why can't we get there?" Controlling & Management Review, 62 (5), 53-59. [More Information]

Conference Proceeding

Chapman C, Chua W, and Hardy C (2018) The Dispersed Materiality of Organizing: A Field-Study of the Practice of Analytics Academy of Management (AOM) Specialized Conference: Big Data and Managing in a Digital Economy; Academy of Management, Guildford, United Kingdom, 18-20 April 2018.

Book Chapters

Andon P, Baxter J, and Chua W (2018) The Allure of Innovation: Assembling a Novel Public-Private Partnership Accounting, Innovation and Inter-Organisational Relationships; Routledge, New York, 261-274. [More Information]

Baxter J, and Chua W (2018) Actor-Network Theory and Critical Accounting Research The Routledge Companion to Critical Accounting; Routledge, Oxon, 442-453. [More Information]


Journal Article

Mahama H, and Chua W (2016) A study of alliance dynamics, accounting and trust-as-practice Accounting, Organizations and Society, 51, 29-46. [More Information]


Journal Article

Andon P, Baxter J, and Chua W (2015) Accounting for Stakeholders and Making Accounting Useful Journal of Management Studies, 52 (7), 986-1002. [More Information]

Book Chapter

Chapman C, Chua W, and Mahama H (2015) Actor - network theory and strategy as practice Cambridge Handbook of Strategy as Practice; Cambridge University Press, Cambridge, 265-280.


Journal Article

Boedker C, and Chua W (2013) Accounting as an affective technology: A study of circulation, agency and entrancement Accounting, Organizations and Society, 38 (4), 245-267. [More Information]


Journal Article

Chua W, and Mahama H (2012) On Theory as a 'Deliverable' and its Relevance in 'Policy' Arenas Critical Perspectives on Accounting, 23 (1), 78-82. [More Information]


Journal Articles

Chua W (2011) The Use of Collaborative Interfirm Contracts in the Presence of Task and Demand Uncertainty: A Discussion Contemporary Accounting Research, 28 (4), 1423-1428. [More Information]

Chua W (2011) In Search of 'Successful' Accounting Research European Accounting Review, 20 (1), 27-39. [More Information]


Book Chapter

Mouritsen J, Mahama H, and Chua W (2010) Actor-Network Theory and the Study of Interorganisational Network-Relations Accounting in Networks; Routledge, Oxford, UK, 292-313.


Journal Articles

Burfitt B, Baxter J, and Chua W (2009) Inter-Organisational Alliances and the Importanceof Accounting for Value in Kind Transactions: Exploring the Roleof Formal Management Accounting Controls Australian Accounting Review, 19 (2), 67-79. [More Information]

Simnett R, Vanstraelen A, and Chua W (2009) Assurance on Sustainability Reports: An International Comparison The Accounting Review, 84 (3), 937-967.

Book Chapters

Baxter J, and Chua W (2009) Studying Accounting in Action: The Challenge of Engaging with Management Accounting Practice Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood; Oxford University Press, Oxford, 1-29. [More Information]

Chua W (2009) Situating Management Accounting Practice Practices, profession and pedagogy in accounting: Essays in honour of Bill Birkett; Sydney University Press, Sydney, Australia, 19-54.


Journal Articles

Andon P, Baxter J, and Chua W (2007) Accounting change as relational drifting: A field study of experiments with performance measurement Management Accounting Research, 18 (2), 273-308. [More Information]

Dyball M, Poullaos C, and Chua W (2007) Accounting and empire: Professionalization-as-resistance The case of Philippines Critical Perspectives on Accounting, 18 (4), 415-449. [More Information]


Journal Articles

Baxter J, and Chua W (2006) A management accountant from "downunder": The research of Professor Bill Birkett (1940-2004) Management Accounting Research, 17 (1), 1-10. [More Information]

Dyball M, Chua W, and Poullaos C (2006) Mediating between colonizer and colonized in the American empire: Accounting for government moneys in the Philipines Accounting, Auditing and Accountability Journal, 19 (1), 47-81. [More Information]

Book Chapter

Baxter J, and Chua W (2006) Reframing management accounting practice: A diversity of perspectives Contemporary Issues in Management Accounting; Oxford University Press, New York, 42-68.


Conference Proceeding

Dyball M, Chua W, and Poullaos C (2005) The phantom emergence of the Phillipine accounting profession Critical Perspectives on Accounting Conference 2005; Baruch College, City University of New York, New Youk, NY, USA. [More Information]

Book Chapter

Chua W, and Poullaos C (2005) The Empire strikes back? An exploration of centre-periphery interaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880-1907 Critical and Historical Studies in Accounting; Pearson Education, Frenchs Forest, NSW, 409-445.


Journal Article

McNamara C, Baxter J, and Chua W (2004) Making And Managing Organisational Knowledge(S) Management Accounting Research, 15 (1), 53-76. [More Information]

Conference Proceedings

Baxter J, Andon P, and Chua W (2004) Change Or 'Situated Drift'? A Field Study Of Accounting Experimentation Fourth Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA) 2004; Asia Pacific Interdisciplinary Research in Accounting (APIRA), Singapore.

Dyball M, Poullaos C, and Chua W (2004) Good Government And The Prejudices Of The People: The Case Of The Phillipine National Bank, 1916-1924 4th Asia Pacific Interdisciplinary Research in Accounting Conference; Singapore Management University, Singapore. [More Information]


Conference Proceeding

O'Neill S, and Chua W (2003) A field study of factors motivating environmental risk management strategy Accounting and Finance Association of Australia and New Zealand Annual Conference (AFAANZ) 2003; John Wiley & Sons, Australia.

Book Chapter

Andon P, Baxter J, and Chua W (2003) Management accounting inscriptions and the post-industrial experience of organizational control Management Accounting in the Digital Economy; Oxford University Press, New York, 135-151.

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