Associate Professor Umesh Sharma

Umesh Sharma

Associate Professor of Accounting
Convenor for ACCTN499/599


Accounting; Corporate Social Responsibility; Financial Accounting; Management Accounting

Qualifications: BA and MA (Accounting), University of the South Pacific (Fiji); GradCert in Management, University of Southern Queensland (Australia); PhD, University of Waikato

Personal Website:

Contact Details

Email: [email protected]
Room: MSB.3.28
Phone: +64 7 838 4247

Papers Taught

About Umesh

Associate Professor Umesh Sharma holds a Bachelor of Arts and Master of Arts in Accounting from the University of the South Pacific (Fiji), Graduate Certificate in Management from the University of Southern Queensland (Australia) and a Doctor of Philosophy from the University of Waikato.  Umesh's professional qualifications include membership of the Fiji Institute of Accountants and CPA (Australia).

Associate Professor Umesh Sharma's research interests include management accounting, institutional theory, accounting education,  sustainability accounting and accounting history.  Umesh's work has appeared in various journals including: Critical Perspectives on Accounting, Management Accounting Research, Accounting History, Meditari Accountancy Research, Qualitative Research in Accounting and Management, New Zealand Journal of Taxation Law and Policy, Accounting Forum, Public Money & Management, International Journal of Public Sector Management, Pacific Accounting Review, Australian Accounting Review, Journal of Accounting and Organisational Change,  Journal of Accounting in Emerging Economies, Accounting Research Journal, International Journal of Critical Accounting, International Journal of Economics and Accounting and African Journal of Accounting, Auditing  & Finance.

He has presented his research at conferences nationally and internationally and serves as an Associate Editor of Accounting Forum.  He is on the editorial board of Accounting History, Qualitative Research in Accounting and Management, Meditari Accountancy Research, International Journal of Accounting, Journal of Accounting and Organisational Change, Pacific Accounting Review, Journal of Accounting in Emerging Economies,  International Journal of Critical Accounting, African Journal of Accounting, Auditing and Finance, Kelaniya Journal of Management (Sri Lanka) and Emerald Emerging Market Case studies. Umesh has also been a mentor at PhD colloquia associated with Australasian Centre for Social and Environmental Accounting (A-CSEAR) conference and has been/ is on the steering committee for the Asia Pacific Management Accounting Association, Accounting and Finance Association of Australia and New Zealand and A-CSEAR conferences. Prior to joining the University of Waikato, Umesh has been an academic staff member at the University of the South Pacific in Fiji .

Recent Publications

  • Al-Hazaima, H., Low, M., & Sharma, U. (2021). Perceptions of salient stakeholders on the integration of sustainability education into the accounting curriculum: a Jordanian study. Meditari Accountancy Research, online, 32 pages. doi:10.1108/MEDAR-02-2020-0708

  • Zaini, S., Sharma, U., Samkin, G., & Davey, H. (2020). The level of voluntary disclosure practices in an emerging economy: Perception of users. In AFAANZ Online.

  • Sharma, U., & Frost, D. (2020). Social capital and the budgeting process: a study of three organisations. Accounting Forum, 44(4), 376-397. doi:10.1080/01559982.2020.1777637

  • de Villiers, C., & Sharma, U. (2020). A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting, 70, 13 pages. doi:10.1016/

Find more research publications by Umesh Sharma