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Dr Murugesh Arunachalam

Murugesh Arunachalam

Senior Lecturer in Financial Accounting

Keywords

Auditing and accountability, Business and corporate social responsibility, Sustainable economic development.


Contact Details

Name  Extn.  Username  Room  Department
Arunachalam, Dr Murugesh 9287 murugesh MSB.3.04 School of Accounting, Finance and Econom

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Papers Taught

About Murugesh

Dr Murugesh Arunachalam holds a PhD from the University of Waikato, a master's degree in accounting and finance from the University of Stirling in Scotland, and a bachelor (honours) degree in accounting from the University of Malaya, Malaysia.

He is also a Chartered Acountant. Prior to his academic career he has 20 years of industrial experience in accounting and financial management and has worked in the public and private sectors as a senior accountant and financial manager.

Dr Murugesh has taught in universities in Malaysia and New Zealand, specialising in financial and management accounting as well as corporate finance.

His research interests are is in the areas of corporate social responsibility, financial and management accounting and methodological issues and has published a number of articles.

Refereed Journal Articles:

Arunachalam, M; Chen, C; Davey, H (2017), A model for measuring financial sustainability of local authorities: Model development and application, Asia-Pacific Management Accounting Journal, 12 (1).


Arunachalam, M; Chen, C; Davey, H (2016), Financial sustainability of local authorities in New Zealand: Performance analysis and coping strategies, New Zealand Journal of Applied Business Research, 14 (1) : 19-36.


Arunachalam, M; Singh-Ladhar, J; McLachlan, A (2016), Advancing environmental sustainability via deliberative democracy: Analysis of planning and policy processes for the protection of Lake Taupo, Sustainability Accounting, Management and Policy Journal, 7 (3).


Fernando, S; Lawrence, S; Kelly, M; Arunachalam, M (2015), CSR practices in Sri Lanka: An exploratory analysis, Social Responsibility Journal, 11 (4) : 868-892.


Arunachalam, M; McLachlan, A (2015), Accountability for business ethics in the context of financial markets authority's corporate governance principles, New Zealand Journal of Applied Business Research, 13 (1) : 19-34.


Shareef, Fareeha; Arunachalam, Murugesh; Sodique, Hamid; Davey, Howard (2014), Understanding CSR in the Maldivan context, Social Responsibility Journal, 10 (1) : 85-114.


Arunachalam, Murugesh (2011), International declarations on sustainable development: implications for community and accountability, Journal of the Asia-Pacific Centre for Environmental Accountability, 17 (2) : 75-107.


Arunachalam, Murugesh; Lawrence, Stewart (2010), Constructing strategies for sustainable development the communitarian way, Sustainability Accounting, Management and Policy Journal, 1 (1) : 66-80.


Arunachalam, Murugesh; Lawrence, Stewart; Kelly, Martin; Locke, Joanne (2007), A communitarian approach to constructing accountability and strategies for sustainable development, Issues in Social and Environmental Accounting, 1 (2) : 217-242.


Lawrence, S; Collins, E; Pavlovich, K; Arunachalam, M (2006), Sustainability practices of SMEs: the case of NZ, Business Strategy and the Environment, 15 (4) : 242-257.


Lawrence, Stewart; Arunachalam, Murugesh (2006), Incorporating communal values into economic decision making: A case study of the Lake Taupo District in NZ, The International Journal of Environmental, Cultural, Economic and Social Sustainability, 2 (1) : 95-104.


Conference - Full Paper:
Arunachalam, M; Samkin, G (2016), Hermeneutical inquiry and theory development in multi-contextual settings: Accountability for the common good, 8th Asia-Pacific Interdisciplinary Research in Accounting Conference, Melbourne, Australia, 13 Jul 2016 - 15 Jul 2016, 0pgs.


Arunachalam, M; Samkin, G (2016), Hermeneutic circle of understanding in multi-document analysis: Interpretation of planning and policy processes in the Taupo District, 2016 AFAANZ Conference, Gold Coast, Australia, 3 Jul 2016 - 5 Jul 2016, 0pgs.


Arunachalam, M; Singh-Ladhar, JK; Lawrence, S (2016), Environmental and social accounting via the media: An interpretive analysis of media reports on the pollution of Lake Taupo, 8th Asia-Pacific Interdisciplinary Research Accounting (APIRA) Conference, Melbourne, Australia, 13 Jul 2016 - 15 Jul 2016, 0pgs.


Bather, Andrea; Arunachalam, Murugesh (2013), Business ethics in the context of New Zealand corporate governance: An interpretive analysis of the Securities Commission policy document 'Corporate Governance in New Zealand Principles and Guidelines', 2013 International Conference on Critical Accounting, New York, USA; 25-26 April, 31pgs.


Shareef, Fareeha; Arunachalam, Murugesh; Sodique, Hamid; Davey, Howard (2011), The logics underpinning corporate social responsibility: Analysis of the tourism sector of the Maldives, International Conference on Sustainable Development, Putrajaya, Malaysia; 5-7 December, 13pgs.


Arunachalam, Murugesh (2011), Advancing sustainability in time of environmental crisis: Critical analysis of issues related to the pollution of Lake Taupo and the sustainable development of the Taupo District, International Conference on Sustainable Development, Putrajaya, Malaysia; 5-7 December, 18pgs.


Shareef, Fareeha; Arunachalam, Murugesh; Sodique, Hamid; Davey, Howard (2011), Understanding CSR in the Maldivian Context: Business and non-business stakeholders' perceptions of CSR practices in the Maldives, International Conference on Sustainable Development, Putrajaya, Malaysia; 5-7 December, 26pgs.


Arunachalam, Murugesh (2011), Accountability for sustainable development in the context of local governance in New Zealand, International Conference on Sustainable Development, Putrajaya, Malaysia; 5-7 December, 16pgs.


Arunachalam, Murugesh (2010), Democratisation of planning and policy making for environmental sustainability: Reflections on local government processes for the protection of Lake Taupo, 2010 Asia Pacific Academy of Business in Society Annual Conference, Tokyo, Japan; 4-5 November, 29pgs.


Arunachalam, Murugesh; Lawrence, Stewart; Kelly, Martin (2008), Community involvement in business decision making: towards a sustainable future, Critical Perspectives on Accounting Conference, New York, USA; 24-26 April, 37pgs.


Arunachalam, Murugesh; Lawrence, Stewart (2007), A framework for community engagement in accounting and accountability for environmental, economic and cultural sustainability: Hermeneutical enquiry on the Taupo Accord, Fifth Asia Pacific Interdisciplinary Research in Accounting Conference, Auckland, New Zealand; 8-10 July, 28pgs.


Arunachalam, Murugesh (2006), A philosophical hermeneutics approach for understanding environmental problems: A case study of Lake Taupo, 5th European Conference on Research Methodology for Business and Management Studies, Dublin, Ireland; 17-18 July, 10pgs.


Arunachalam, Murugesh (2006), A communitarian approach to accountability: a case study of cooperative enquiry on the pollution of Lake Taupo, The 8th Interdisciplinary Perspectives on Accounting Conference, Cardiff, UK; 10-12 July, 35pgs.


Arunachalam, Murugesh; Lawrence, Stewart; Locke, Joanne (2005), 'Sustainability' - A discourse on communal values and processes, 19th Australian and New Zealand Academy of Management (ANZAM) Conference, Canberra, Australia; 7-10 December, 16pgs.


Doctoral Thesis:
Arunachalam, Murugesh (2010), A communitarian approach to accountability for the common good: A case study of community participation and policy making for Lake Taupo, 1-512.


Oral Presentation:
Arunachalam, Murugesh (2013), Current research issues in accounting, Universati Tun Abdul Razak, Kuala Lumpur, Malaysia; 19 December, 0pgs.


All Recent Publications:
Arunachalam, M; Chen, C; Davey, H (2017), A model for measuring financial sustainability of local authorities: Model development and application, Asia-Pacific Management Accounting Journal, 12 (1).


Arunachalam, M; Samkin, G (2016), Hermeneutical inquiry and theory development in multi-contextual settings: Accountability for the common good, 8th Asia-Pacific Interdisciplinary Research in Accounting Conference, Melbourne, Australia, 13 Jul 2016 - 15 Jul 2016, 0pgs.


Arunachalam, M; Samkin, G (2016), Hermeneutic circle of understanding in multi-document analysis: Interpretation of planning and policy processes in the Taupo District, 2016 AFAANZ Conference, Gold Coast, Australia, 3 Jul 2016 - 5 Jul 2016, 0pgs.


Arunachalam, M; Chen, C; Davey, H (2016), Financial sustainability of local authorities in New Zealand: Performance analysis and coping strategies, New Zealand Journal of Applied Business Research, 14 (1) : 19-36.


Arunachalam, M; Singh-Ladhar, J; McLachlan, A (2016), Advancing environmental sustainability via deliberative democracy: Analysis of planning and policy processes for the protection of Lake Taupo, Sustainability Accounting, Management and Policy Journal, 7 (3).


Arunachalam, M; Singh-Ladhar, JK; Lawrence, S (2016), Environmental and social accounting via the media: An interpretive analysis of media reports on the pollution of Lake Taupo, 8th Asia-Pacific Interdisciplinary Research Accounting (APIRA) Conference, Melbourne, Australia, 13 Jul 2016 - 15 Jul 2016, 0pgs.


Fernando, S; Lawrence, S; Kelly, M; Arunachalam, M (2015), CSR practices in Sri Lanka: An exploratory analysis, Social Responsibility Journal, 11 (4) : 868-892.


Arunachalam, M; McLachlan, A (2015), Accountability for business ethics in the context of financial markets authority's corporate governance principles, New Zealand Journal of Applied Business Research, 13 (1) : 19-34.


Shareef, Fareeha; Arunachalam, Murugesh; Sodique, Hamid; Davey, Howard (2014), Understanding CSR in the Maldivan context, Social Responsibility Journal, 10 (1) : 85-114.


Bather, Andrea; Arunachalam, Murugesh (2013), Business ethics in the context of New Zealand corporate governance: An interpretive analysis of the Securities Commission policy document 'Corporate Governance in New Zealand Principles and Guidelines', 2013 International Conference on Critical Accounting, New York, USA; 25-26 April, 31pgs.


Arunachalam, Murugesh (2013), Current research issues in accounting, Universati Tun Abdul Razak, Kuala Lumpur, Malaysia; 19 December, 0pgs.


Arunachalam, Murugesh (2011), International declarations on sustainable development: implications for community and accountability, Journal of the Asia-Pacific Centre for Environmental Accountability, 17 (2) : 75-107.


Shareef, Fareeha; Arunachalam, Murugesh; Sodique, Hamid; Davey, Howard (2011), The logics underpinning corporate social responsibility: Analysis of the tourism sector of the Maldives, International Conference on Sustainable Development, Putrajaya, Malaysia; 5-7 December, 13pgs.


Arunachalam, Murugesh (2011), Advancing sustainability in time of environmental crisis: Critical analysis of issues related to the pollution of Lake Taupo and the sustainable development of the Taupo District, International Conference on Sustainable Development, Putrajaya, Malaysia; 5-7 December, 18pgs.


Shareef, Fareeha; Arunachalam, Murugesh; Sodique, Hamid; Davey, Howard (2011), Understanding CSR in the Maldivian Context: Business and non-business stakeholders' perceptions of CSR practices in the Maldives, International Conference on Sustainable Development, Putrajaya, Malaysia; 5-7 December, 26pgs.


Arunachalam, Murugesh (2011), Accountability for sustainable development in the context of local governance in New Zealand, International Conference on Sustainable Development, Putrajaya, Malaysia; 5-7 December, 16pgs.


Arunachalam, Murugesh; Lawrence, Stewart (2010), Constructing strategies for sustainable development the communitarian way, Sustainability Accounting, Management and Policy Journal, 1 (1) : 66-80.


Arunachalam, Murugesh (2010), Democratisation of planning and policy making for environmental sustainability: Reflections on local government processes for the protection of Lake Taupo, 2010 Asia Pacific Academy of Business in Society Annual Conference, Tokyo, Japan; 4-5 November, 29pgs.


Arunachalam, Murugesh (2010), A communitarian approach to accountability for the common good: A case study of community participation and policy making for Lake Taupo, 1-512.


Arunachalam, Murugesh; Lawrence, Stewart; Kelly, Martin (2008), Community involvement in business decision making: towards a sustainable future, Critical Perspectives on Accounting Conference, New York, USA; 24-26 April, 37pgs.


Arunachalam, Murugesh; Lawrence, Stewart (2007), A framework for community engagement in accounting and accountability for environmental, economic and cultural sustainability: Hermeneutical enquiry on the Taupo Accord, Fifth Asia Pacific Interdisciplinary Research in Accounting Conference, Auckland, New Zealand; 8-10 July, 28pgs.


Arunachalam, Murugesh; Lawrence, Stewart; Kelly, Martin; Locke, Joanne (2007), A communitarian approach to constructing accountability and strategies for sustainable development, Issues in Social and Environmental Accounting, 1 (2) : 217-242.


Lawrence, S; Collins, E; Pavlovich, K; Arunachalam, M (2006), Sustainability practices of SMEs: the case of NZ, Business Strategy and the Environment, 15 (4) : 242-257.


Lawrence, Stewart; Arunachalam, Murugesh (2006), Incorporating communal values into economic decision making: A case study of the Lake Taupo District in NZ, The International Journal of Environmental, Cultural, Economic and Social Sustainability, 2 (1) : 95-104.


Arunachalam, Murugesh (2006), A philosophical hermeneutics approach for understanding environmental problems: A case study of Lake Taupo, 5th European Conference on Research Methodology for Business and Management Studies, Dublin, Ireland; 17-18 July, 10pgs.


Arunachalam, Murugesh (2006), A communitarian approach to accountability: a case study of cooperative enquiry on the pollution of Lake Taupo, The 8th Interdisciplinary Perspectives on Accounting Conference, Cardiff, UK; 10-12 July, 35pgs.


Arunachalam, Murugesh; Lawrence, Stewart; Locke, Joanne (2005), 'Sustainability' - A discourse on communal values and processes, 19th Australian and New Zealand Academy of Management (ANZAM) Conference, Canberra, Australia; 7-10 December, 16pgs.

Research Interests

Accounting for sustainability,
Environmental and social accounting,
Local authority planning,
Stakeholder engagement in accountability.

Recent Publications

  • Chong, K. -R., & Arunachalam, M. (2018). Determinants of enforced tax compliance: Empirical evidence from Malaysia. Advances in Taxation, 25, 147-172.

  • Arunachalam, M., Chen, C., & Davey, H. (2017). A model for measuring financial sustainability of local authorities: Model development and application. Asia-Pacific Management Accounting Journal, 12(1), 31 pages.

  • McLachlan, A., & Arunachalam, M. (2017). A judicial approach to accounting and accountability for sustainability: A New Zealand case study of the impacts of commercial hydroelectric operations. International Journal of Critical Accounting, 9(5/6), 406-432. doi:10.1504/IJCA.2017.090587

  • Arunachalam, M., & Samkin, G. (2016). Hermeneutical inquiry and theory development in multi-contextual settings: Accountability for the common good. In 8th Asia-Pacific Interdisciplinary Research in Accounting Conference (pp. 20 pages). Melbourne, Australia.

Find more research publications by Murugesh Arunachalam