Sureshchandra Ramachandra

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Senior Lecturer in Accounting

Phone: +64 9 921 9999 – ext: 5080



  • Master of Business Administration, University of Strathclyde, Glasgow
  • Doctor of Philosophy, University Putra Malaysia
  • Chartered Accountant, Malaysia
  • CIMA (Chartered Institute of Management Accountants), UK

Memberships and Affiliations:

  • Member of the College of Chartered Accountants of Malaysia.


Dr Suresh Ramachandra started in career in Accounting as an audit assistant. Upon obtaining the qualifications offered by the Chartered Institute of Management Accountants (CIMA) of UK, He held a number of senior positions in the corporate sector. He joined academia in 1986 and since then has taught in a number of universities in Malaysia and Singapore. Prior to joining AUT, Dr Suresh served as an academic at University of Auckland and Manukau Institute of Technology.

Teaching Areas:

Suresh currently teaches and supervises both undergraduate and postgraduate degree students in Financial and Management accounting.

Research Areas:

Suresh actively researches in the areas of financial reporting practices, with specific reference to intangible assets. His interest also lies on the impact of corporate governance practices and their impact on firm valuation and reporting accuracy.

Current Research Projects:

  • Moderating effect of competitiveness on the relationship between ownership and segment disclosure
  • The usefulness of segmental reporting- post implementation analysis of IFRS 8
  • Antecedence of Accounting Value – the role of board of directors



  1. Ramachandra S (2011) “Can we achieve vision 2020? Empirical analysis based on Organisation Capital Framework” – Policy Forum, organised by National Institute of Productivity and Unit Innovasi Kahas (UNIK) of Prime Minister’s Department, Government of Malaysia, at Securities Commission on 22 April 2011.
  2. Ramachandra S (2011) “The Malaysian March towards Industrialisation: -assessment of its progress from Firm level evidence” – AFAANZ conference, Darwin, Australia, 3-5 July 2011.
  3. Ramachandra S (2011) “Organisation Capital - Firm level evidence in Malaysia” – Research Seminar organised by University of Malaya, Kuala Lumpur, 25 March 2011
  4. Ramachandra S. (2010) “The case of IFRS 38: Its impact on early and late adopters in New Zealand” – AUT Research Forum, July 2010.
  5. Ramachandra S. (2009) “The Impact of NZ IAS 38 on equity values and borrowing capacities of firms in New Zealand” – Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, Adelaide, Australia (5-7 July 2009)
  6. Ramachandra, S. (2005) “ Financing Intangibles: Evidence of behavioural patterns in Malaysia: - 16th Asian Finance Association Conference, Kuala Lumpur, Malaysia (11-13 July 2005)
  7. Ramachandra, S (2003) “Tangibles, Intangibles and Debt” – Accounting conference, University Putra Malaysia (October 2003)
  8. Ramachandra, S. (2000) “Asset structure and profitability as determinants of corporate borrowing capacity – Empirical evidence from Malaysia” – Accounting Conference, University Putra Malaysia, Serdang, Selangor, Malaysia (20 October 2000)


  1. Ramachandra S, Annuar Md Nassir, Murali Sambasivan and Huson Joher Ali Ahmed.(2003). Relationship Between Debt, Intangibles and Tangibles: Preliminary Evidence from Malaysian Listed Companies In :(Ed., Samsinar Md Sidin, Murali Sambasivan, Siti Rahayu Hussin, Yaakob Ibrahim, Salleh Yahya, Narimah Hashim and Amalina Abdullah), Contemporary Issues in Business. Prentice Hall, Pearson (M) Sdn. Bhd. Pp. Vol.1, 197-218.


  1. Ramachandra, S., Md Nassir, A., Sambasivan, M., Joher, H. (2007) “Financing Intangibles in Malaysian Firms – Is there Evidence of a Pecking Order?- New Zealand Journal of Applied Business Research; 6(1) pp 63-86
  2. Ramachandra S (2011) “The Impact of NZ IAS 38 on equity values and borrowing capacities of firms in New Zealand – an investigation of early adopters and non-adopters” – Asian Journal of Business and Accounting; 4(2) pp 47-69
  3. Ramachandra, S. (2011). “Productivity and Organisation Capital: The Malaysian Experience”. New Zealand Journal of Applied Business Research, 10(1), 37-50.
  4. Ramachandra, S., & Olesen, K. (2011). “Conformance and Performance”. New Zealand Journal of Applied Business Research, 10(1), iv-viii.
  5. Anil K Narayan, Karin Olesen, Suresh Ramachandra (2012). “Remodelling University Governance in Public Universities to respond to the dual challenges of Academic Research and Commercialisation”. Corporate Ownership & Control; 10(1), pp. 596-605.
  6. Karin Olesen, Anil K Narayan, Suresh Ramachandra (2013). “The Challenges of Information Technology (IT) Governance in Public Universities over time”. Corporate Ownership & Control; 10 (2), pp. 258-267.
  7. Karin Olesen, Anil K Narayan, Suresh Ramachandra (2013). “The Influence of Group Frames in Technological Frames Research”, Problems and Perspectives in Management 11(1):62-74 2013
  8. Ramachandra. S; Olesen, K; Narayan, A.K; Tsoy. A (2013) “Compliance with International Accounting Standard (IAS) 36, Impairment of Assets: the case of Goodwill in Transitional Economies”. Accounting in Europe – Under Review.