AUT - Sue Yong

Sue Yong

Senior Lecturer

Phone: : +64 9 921 9999 - ext. 5721

Email: sue.yong@aut.ac.nz

Qualifications:

• Doctoral studies – candidate
• Masters in Management Studies (Accounting)
• Bachelor in Economics (Honours)
• Chartered Accountant – New Zealand Institute of Chartered Accountants

Memberships and Affiliations:

• Member of AFAANZ (Accounting and Finance Association in Australia and New Zealand): www.afaanz.org
• Member of Qualitative Research Special Interest Group of AFAANZ organised by Ralph Kolber from Monash University, Australia.
• Member of ATTA (Australasian Teachers Tax Association): http://www.atta.law.unimelb.edu.au/
• Member of the New Zealand Institute of Chartered Accountants (NZICA) – Chartered Accountant: www. nzica.com

Teaching Areas:

•     Management Accounting for Decision Making (MBA)
•     Management Accounting
•     Accounting Systems
•     Financial Management

Research areas:

•     Tax compliance of small and medium sized enterprises (SMEs) and ethnicity
•     KiwiSaver and taxation in New Zealand
•     Capital Gains Tax
•     SMEs and tax compliance
•     New Zealand Taxpayer Charter

Research Summary:

Sue is currently completing her PhD thesis on ethnicity of SME operators and tax compliance in New Zealand. She has been involved with researching SMEs, tax practitioners and business experts from different ethnic groups in New Zealand. She also researches on taxation related issues such as the Taxpayer Charter and Capital Gains Tax. She has published in several tax journals on her research topics with two more academic journal publications in 2011 (forthcoming).

Current Research Projects:

Tax compliance and ethnicity of SME operators in New Zealand: A cultural perspective.
Capital gains tax in New Zealand: The Tax Practitioners’ perspectives.
The New Zealand Taxpayer Charter and the small business community.

Publications:

Cheng, A. & Yong, S., (2011), Exploration of Structure and Choice in Taxing Capital Gains n New Zealand: Tax Practitioners’ Perspectives, Social Management and Research Journal, forthcoming, June issue.
Yong, S. & Cheng, A. (2011), The IRD Taxpayer Charter and the Small Business Community, New Zealand Journal of Taxation Law and Policy, forthcoming December 2011 issue.
Rametse, N., & Yong, S., (2009), Small Business Taxpayers' Attitudes to Complying with a Tax System: Lessons and Experiences from Australia and New Zealand, Journal of Applied Law and Policy, pages 83-104.
Yong, S., (2006), A critical Evaluation of the Economic Deterrence Model on Tax Compliance, New Zealand Journal of Taxation Law and Policy, Volume 12, Issue 2, pages 95-116.
Yong, S., (2007), The Rationale and Implications of the New Zealand KiwiSaver, New Zealand Journal of Applied Business Research, Volume 6, Issue 1, pages 16-30.

Awards:

Sue has received these teaching awards since 2003:
    2003/2004 AUT Vice Chancellor’s Distinguished Teaching Award.
    2006/2007 AUT Vice Chancellor’s Excellence in Teaching Award (Most Commendable).
    2007/2008 Faculty of Business award for the “Overall highest student satisfaction” in the Bachelor of Business program: Financial Management.
    2008/2009 Faculty of Business award for the “Overall highest student satisfaction” in the Masters in Business Administration program: Management Accounting for Decision Making.
    2008/2009 Faculty of Business award for the “Overall highest student satisfaction” in the Bachelor of Business program: Financial Management.
    2009 Auckland University of Technology Student Movement (AUSM) Best Lecturer award in the Faculty of Business and Law award.