Prof Carol Tilt

School of Accounting and Finance

College of Business and Law

Eligible to supervise Masters and PhD - email supervisor to discuss availability.


Professor Carol Tilt is an Adjunct Research Professor in UniSA Business.  She is a member (and former Co-Executive Director) of the Centre for Markets, Values and Inclusion.  Carol has degrees in Education and Accounting, and her PhD was on environmental policy and reporting by Australian companies.  She is a fellow of CPA Australia and is a member the Centre for Social and Environmental Accounting Research (CSEAR) in Scotland. She has also served on the governing council of CSEAR.
Carol has held previous positions as the Director of Research at the Australian Institute of Business and the Dean and Professor of Accounting at Flinders Business School. She has over 30 years of experience teaching at undergraduate and postgraduate level in the areas of accounting, theory and research methods.
Carol has over 60 refereed articles and conference papers in the area of corporate social and environmental reporting, including a higly cited seminal paper on influences on social reporting. She was a co-Editor of the leading journal, Accounting Forum, until 2024.  She is also on the editorial board of a number of journals, including the highly ranked Accounting, Auditing and Accountability Journal, Sustainability Accounting, Management and Policy Journal, Mediatri Accountancy Research and Accounting Forum.  Carol has supervised many higher degree students, examined theses and served on numerous academic committees.  She has served on the Boards of Zoos South Australia and the Don Dunstan Foundation, and since retiring does volunteer work for RSPCA South Australia in their marketing and communications department.

Social and Environmental Reporting, Sustainability Reporting

UniSA Business School Research Excellence Awards: Excellence in Research Mentoring (2019), Leadership in Research (2018), Lifetime Achievement Award (2022).

Date Type Title Institution Name Country Amount
1995 Distinction ACSEAR Hall of Fame Centre for Social and Environmental Accounting Research Australia -

Date Institution name Country Title
1993 - 1998 Flinders University Australia PhD
1990 - 1991 Flinders University Australia Diploma of Accounting
1980 - 1984 South Australian College of Advanced Education (later UniSA) Australia Bachelor of Education

Date Title Institution name Country
FCPA CPA Australia Australia

Year Citation
2025 Qian, W., Dissanayake, D., Leong, S., Kuruppu, S., & Tilt, C. (2025). Sustainability reporting in Indo-Pacific countries: an integrative response to local and global frameworks. Meditari Accountancy Research, 33(7), 157-198.
DOI Scopus1
2025 Ghassab, E. E., Tilt, C. A., & Rao, K. K. (2025). Contents and determinants of corporate social responsibility reporting in the context of the Arab Spring crisis. International Journal of Accounting, Auditing and Performance Evaluation, 21(1-2), 259-285.
DOI Scopus1
2025 Muskanan, M. W., Tilt, C., Rao, K., & Whait, R. (2025). Contributing to Indonesia's SDG achievement: disclosures of regional-owned enterprises. Journal of Public Budgeting, Accounting and Financial Management, 37(2), 273-295.
DOI Scopus4 WoS2
2025 Ghassab, E. E., Talafha, Q. M., Rao, K. K., Hussainey, K., & Tilt, C. (2025). Exploring CSR and Sustainability Characteristics in the COVID-19 Era: A Literature Review. Corporate Social Responsibility and Environmental Management, online(6), 7431-7453.
DOI Scopus1 WoS1
2024 Kuruppu, S. C., Milne, M. J., & Tilt, C. A. (2024). Sustainability control systems in short-term operational and long-term strategic decision-making. Meditari Accountancy Research, 32(1), 234-265.
DOI Scopus9 WoS6
2024 Ghassab, E. E., Tilt, C., & Rao, K. (2024). Comprehensive board composition and corporate social responsibility disclosure: a case of Jordan before and after the Arab Spring crisis. Meditari Accountancy Research, 32(4), 1198-1228.
DOI Scopus9 WoS6
2024 Qian, W., Tilt, C., & Zhu, P. (2024). Social and environmental reporting in China: an examination of local political and economic influences. Meditari Accountancy Research, 32(6), 2175-2197.
DOI Scopus1 WoS1
2023 Nkrumah, B. A., Qian, W., Kaur, A., & Tilt, C. (2023). Stakeholder accountability in the era of big data: an exploratory study of online platform companies. Qualitative Research in Accounting & Management, 20(4), 447-484.
DOI Scopus4 WoS2
2023 Luque Vílchez, M., Cordazzo, M., Rimmel, G., & Tilt, C. A. (2023). Key aspects of sustainability reporting quality and the future of GRI. Sustainability Accounting, Management and Policy Journal, 14(4), 637-659.
DOI Scopus49 WoS28
2023 Seda, L., & Tilt, C. A. (2023). Disclosure of fraud control information in annual reports as a means of discharging public accountability. Journal of Financial Crime, 30(2), 464-493.
DOI Scopus4
2022 Qian, W., Zhu, P., & Tilt, C. (2022). Corporate environmental disclosure and local government environmental oversight in China. Pacific Accounting Review, 34(2), 358-382.
DOI Scopus12 WoS12
2021 Qian, W., Tilt, C., & Belal, A. (2021). Social and environmental accounting in developing countries: contextual challenges and insights. Accounting, Auditing & Accountability Journal, 34(5), 1021-1050.
DOI Scopus58 WoS47
2021 Dissanayake, D., Tilt, C. A., & Qian, W. (2021). How do public companies respond to national challenges through sustainability reporting? - The case of Sri Lanka. Qualitative Research in Accounting and Management, 18(4/5), 455-483.
DOI Scopus26 WoS16
2021 Permatasari, P., Ilman, A. S., Tilt, C. A., Lestari, D., Islam, S., Tenrini, R. H., . . . Wardhana, I. W. (2021). The Village fund program in Indonesia: measuring the effectiveness and alignment to sustainable development goals. Sustainability, 13(21, article no. 12294), 1-30.
DOI Scopus42 WoS21
2021 Rao, K. K., & Tilt, C. (2021). Gender and CSR decisions: perspectives from Australian boards. Meditari Accountancy Research, 29(1), 60-85.
DOI Scopus43 WoS40
2021 Dissanayake, D., Kuruppu, S., Qian, W., & Tilt, C. (2021). Barriers for sustainability reporting: evidence from Indo-Pacific region. Meditari Accountancy Research, 29(2), 264-293.
DOI Scopus34 WoS28
2021 Situ, H., Tilt, C., & Seet, P. S. (2021). The influence of the Chinese government's political ideology in the field of corporate environmental reporting. Accounting, Auditing and Accountability Journal, 34(9), 1-28.
DOI Scopus37 WoS32
2021 Tilt, C. A., Qian, W., Kuruppu, S., & Dissanayake, D. (2021). The state of business sustainability reporting in sub-Saharan Africa: an agenda for policy and practice. Sustainability Accounting, Management and Policy Journal, 12(2), 267-296.
DOI Scopus85 WoS60
2021 Cho, C. H., Lodhia, S. K., Michelon, G., & Tilt, C. A. (2021). Editorial. Accounting Forum, 45(2), 117.
DOI
2020 Tilt, C. (2020). Foundations, evolution and impact of Rob Gray's social accounting project: lessons for emerging scholars. Social and Environmental Accountability Journal, 40(3), 181-185.
DOI Scopus1
2020 Cho, C. H., Lodhia, S. K., Michelon, G., & Tilt, C. A. (2020). Farewell tribute to professor Rob Gray. Accounting Forum, 44(3), 179.
DOI
2020 Gunawan, J., Permatasari, P., & Tilt, C. (2020). Sustainable development goal disclosures: do they support responsible consumption and production?. Journal of cleaner production, 246(118989), 1-12.
DOI Scopus192 WoS141
2020 Rinaldi, L., Cho, C. H., Lodhia, S. K., Michelon, G., & Tilt, C. (2020). Accounting in times of the COVID-19 pandemic: a forum for academic research. Accounting Forum, 44(3), 180-183.
DOI Scopus53 WoS42
2020 Qian, W., Tilt, C., Dissanayake, D., & Kuruppu, S. (2020). Motivations and impacts of sustainability reporting in the Indo-Pacific region: normative and instrumental stakeholder approaches. Business Strategy and the Environment, 29(8), 3370-3384.
DOI Scopus40 WoS35
2020 Situ, H., Tilt, C. A., & Seet, P. S. (2020). The Influence of the government on corporate environmental reporting in China: an authoritarian capitalism perspective. Business and society, 59(8), 1589-1629.
DOI Scopus43 WoS36
2019 Tucker, B. P., & Tilt, C. A. (2019). 'You know it when you see it': in search of 'the ideal' research culture in university accounting faculties. Critical perspectives on accounting, 64(102069), 1-21.
DOI Scopus13 WoS10
2019 Dissanayake, D., Tilt, C., & Qian, W. (2019). Factors influencing sustainability reporting by Sri Lankan companies. Pacific accounting review, 31(1), 84-109.
DOI Scopus88 WoS64
2019 Kuruppu, S. C., Milne, M. J., & Tilt, C. A. (2019). Gaining, maintaining and repairing organisational legitimacy: when to report and when not to report. Accounting, auditing & accountability journal, 32(7), 2062-2087.
DOI Scopus71 WoS68
2018 Situ, H., & Tilt, C. (2018). Mandatory? Voluntary? A discussion of corporate environmental disclosure requirements in China. Social and environmental accountability journal, 38(2), 131-144.
DOI Scopus40
2018 Tilt, C. A. (2018). Making social and environmental accounting research relevant in developing countries: a matter of context?. Social and environmental accountability journal, 38(2), 145-150.
DOI Scopus76
2018 Tilt, C. A., Xydias Lobo, M., Rodricks, F., & Reynolds, G. (2018). Integrated reporting and sustainability: a note on perceptions of the accounting profession. Management accounting frontiers, 1(1), 45-64.
2018 Cho, C. H., Lodhia, S. K., Michelon, G., & Tilt, C. A. (2018). Editorial. ACCOUNTING FORUM, 42(3), V.
2018 Cho, C. H., Lodhia, S. K., Michelon, G., & Tilt, C. A. (2018). Editorial. ACCOUNTING FORUM, 42(4), V.
2018 Cho, C. H., Lodhia, S. K., Michelon, G., & Tilt, C. A. (2018). Editorial. ACCOUNTING FORUM, 42(2), V.
2017 Powell, L., & Tilt, C. (2017). The examination of power and politics in a conservation organisation. Accounting, Auditing & Accountability Journal, 30(3), 482-509.
DOI Scopus8 WoS5
2016 Rao, K., & Tilt, C. (2016). Board diversity and CSR reporting: an Australian study. Meditari accountancy research, 24(2), 182-210.
DOI Scopus230 WoS202
2016 Dissanayake, D., Tilt, C., & Xydias Lobo, M. (2016). Sustainability reporting by publicly listed companies in Sri Lanka. Journal of cleaner production, 129, 169-182.
DOI Scopus121 WoS103
2016 Tilt, C. (2016). Corporate social responsibility research: the importance of context. International journal of corporate social responsibility, 1(2), 1-9.
DOI
2016 Rao, K., & Tilt, C. (2016). Board composition and corporate social responsibility: the role of diversity, gender, strategy and decision making. Journal of Business Ethics, 138(2), 327-347.
DOI Scopus777 WoS692
2015 Tilt, C. A. (2015). Accounting for biodiversity. ACCOUNTING AND BUSINESS RESEARCH, 45(5), 651-653.
DOI WoS1
2012 Rao, K. K., Tilt, C. A., & Lester, L. H. (2012). Corporate governance and environmental reporting: An Australian study. Corporate governance : the international journal of business in society, 12(2), 143-163.
DOI Scopus312 WoS246
2012 Situ, H., & Tilt, C. (2012). Chinese government as a determinant of corporate environmental reporting: a study of large Chinese listed companies. Journal of the Asia Pacific Centre for environmental accountability, 18(4), 251-286.
2010 Tilling, M. V., & Tilt, C. A. (2010). The edge of legitimacy: voluntary social and environmental reporting in Rothmans' 1956-1999 annual reports. Accounting, Auditing and Accountability Journal, 23(1), 55-81.
DOI Scopus213 WoS174
2009 Reinig, C. J., & Tilt, C. (2009). Corporate Social Responsibility Issues in Media Releases: A Stakeholder Analysis of Australian Banks. Issues in social and environmental accounting, 2(2), 176-197.
2008 Tilt, C. A. (2008). Environmental disclosure outside the annual report. International journal of management and decision making, 9(3), 288-309.
DOI Scopus18
2008 Tilt, C., Davidson, R., & Tilling, M. (2008). NGO communication and activism via electronic media: Australian evidence. Third Sector Review, 14(2), 75-96.
2008 Tilt, C. A. (2008). Social Accounting, Mega Accounting and Beyond: A Festschrift in Honour of M.R. Mathews. PACIFIC ACCOUNTING REVIEW, 20(1), 4 pages.
DOI
2006 Tilt, C. A. (2006). Linking environmental activity and environmental disclosure in an organisational change framework. Journal of Accounting Organizational Change, 2(1), 4-24.
DOI Scopus37 WoS37
2005 Jones, G. R., & Tilt, C. A. (2005). Corporate philanthropic reporting in australia: Some preliminary evidence. Social and Environmental Accountability Journal, 25(1), 7-10.
DOI
2004 Tilling, M. V., & Tilt, C. A. (2004). Alas poor critical accounting, we knew him, Karl. Critical Perspectives on Accounting, 15(4-5), 557-563.
DOI Scopus7
2001 Tilt, C. A. (2001). The content and disclosure of Australian corporate environmental policies. Accounting Auditing Accountability Journal, 14(2), 190-212.
DOI Scopus127
1997 Tilt, C. A. (1997). Environmental policies of major companies: Australian evidence. British Accounting Review, 29(4), 367-394.
DOI Scopus40
1994 Tilt, C. A. (1994). The Influence of External Pressure Groups on Corporate Social Disclosure Some Empirical Evidence. Accounting Auditing Accountability Journal, 7(4), 47-72.
DOI Scopus317

Year Citation
2024 Tilt, C., Rao, K. K., & Dissanayake, D. (2024). Social reporting: trends, determinants, and implications. In M. Magnan, & G. Michelon (Eds.), Source details - Title: Handbook on Corporate Governance and Corporate Social Responsibility (pp. 324-343). UK: Edward Elgar Publishing.
DOI
2024 Ghassab, E. E., Tilt, C. A., & Rao, K. K. (2024). Corporate social responsibility in the boardroom: evidence from a developing context. In A. I. Hunjra, & K. Hussainey (Eds.), Source details - Title: The Emerald Handbook of Ethical Finance and Corporate Social Responsibility: A Framework for Sustainable Development (pp. 151-171). UK: Emerald Publishing.
DOI
2016 Situ, H., Tilt, C., & Seet, P. S. (2016). Changing economies for a more sustainable future: the influence of stakeholders and environmental reporting developments in transforming Chinese corporate practices. In C. Andressen (Ed.), Source details - Title: China's changing economy: trends, impacts and the future (pp. 174-196). UK: Routledge.
2014 Rinaldi, L., Unerman, J., & Tilt, C. (2014). The role of stakeholder engagement and dialogue within the sustainability accounting and reporting process. In J. Bebbington, J. Unerman, & B. O'Dwyer (Eds.), Source details - Title: Sustainability accounting and accountability (2nd ed. ed., pp. 86-107). UK: Routledge.
Scopus53
2010 Tilt, C. (2010). External stakeholders' perspectives on sustainability reporting. In J. Unerman, J. Bebbington, & B. O'Dwyer (Eds.), Source details - Title: Sustainability accounting and accountability (pp. 104-126). US: Routledge.
DOI Scopus31
2010 Tilt, C. A. (2010). Corporate responsibility, accounting and accountants. In Source details - Title: Professionals perspectives of corporate social responsibility (pp. 11-32). Germany: Springer.
DOI Scopus49

Year Citation
2016 Situ, H., & Tilt, C. (2016). Mandatory? Voluntary? A discussion of environmental disclosure requirements in China. In Proceedings of the A-CSEAR: connecting with nature (pp. 413-427). Australia: University of South Australia.
2016 Tilt, C. A., Xydias Lobo, M., Rodricks, F., & Reynolds, G. (2016). Integrated reporting and sustainability: perceptions of the accounting profession. In S. Schaltegger (Ed.), Proceedings of the Conference of the Environmental and Sustainability Management Accounting Network (EMAN) (pp. 1-3). Germany: Environmental and Sustainability Management Accounting Network (EMAN) and Centre for Sustainability Management (CSM).
2016 Rao, K., & Tilt, C. A. (2016). Gender and CSR decisions: Australian evidence. In Proceedings of the 2016 APIRA Conference (pp. 1-28). Australia: RMIT University.
2016 Silawi, A., & Tilt, C. (2016). The rationales behind corporate involvement and reporting on community activities: evidence from Saudi Arabia. In Proceedings of the A-CSEAR: connecting with nature (pp. 380-412). Australia: University of South Australia.
2015 Situ, H., Tilt, C., & Seet, P. S. (2015). Corporate Environmental Reporting (CER) in China: a stakeholder perspective. In J. Dumay, & J. Hazelton (Eds.), A-CSEAR 2015: 14th Australian Centre on Social and Environmental Accounting Research Conference (pp. 165-173). Australia: Academic Publishers and Publishing International.
2015 Rao, K., & Tilt, C. (2015). Board diversity and CSR reporting: Australian evidence. In J. Dumay, & J. Hazelton (Eds.), A-CSEAR 2015: 14th Australian Centre on Social and Environmental Accounting Research Conference (pp. 116-125). Australia: Academic Publishers and Publishing International.
2013 Situ, H., Tilt, C. A., Seet, P. S., & Smith, M. (2013). Understanding the Chinese Government's influence on corporate environmental reporting among Chinese firms. In K. Kokubu, N. Sawabe, & M. Sakaue (Eds.), Collected papers of APIRA KOBE 2013 (pp. 1-22). Japan: APIRA - Asia Pacific Interdisciplinary Research in Accounting.
2013 Rao, K. K., & Tilt, C. A. (2013). Corporate governance and corporate social responsibility: A critical review. In K. Hughes (Ed.), Proceedings of the 7th Asia Pacific Interdisciplinary Research in Accounting Conference (pp. 1-24). Japan: APIRA - Asia Pacific Interdisciplinary Research in Accounting.
2013 Reynolds, G. N., & Tilt, C. A. (2013). An investigation of how management accounting supports corporate environmental strategy: Case studies of Australian businesses. In K. Kokubu, N. Sawabe, & M. Sakaue (Eds.), Collected papers of APIRA KOBE 2013 (pp. 1-55). Japan: APIRA - Asia Pacific Interdisciplinary Research in Accounting.
  • Sustainability reporting in four Indo-pacific countries: Assessment of quality and contextual influences, Global Reporting Initiative, 29/11/2021 - 30/06/2022

  • Sustainability reporting in Sub-Saharan Africa : extent, perceptions and impact, Global Reporting Initiative, 12/03/2018 - 16/11/2018

  • Sustainability Reporting in South Asia: Extent, Perceptions and Impact, Global Reporting Initiative, 23/04/2018 - 16/11/2018

Date Role Research Topic Program Degree Type Student Load Student Name
2024 Principal Supervisor - Doctor of Philosophy Doctorate Full Time Miss Marie Jamea
2020 Principal Supervisor - Doctor of Philosophy Doctorate Full Time Ms Sucheta Mohapatra
2019 Principal Supervisor - Doctor of Philosophy Doctorate Full Time Ms Nicole Desjardins Moschakis

Date Role Board name Institution name Country
2015 - 2020 Board Member Zoos SA Royal Zoological Society of South Australia Australia

Date Role Editorial Board Name Institution Country
2025 - ongoing Board Member Accounting Forum University of South Australia Australia
2018 - 2024 Editor-In-chief Accounting Forum University of South Australia Australia
2012 - ongoing Board Member Meditari Accountancy Research Emerald Group Publishing (United Kingdom) South Africa
2010 - ongoing Board Member Accounting, Auditing and Accountability Journal Emerald Group Publishing (United Kingdom) United Kingdom
2009 - ongoing Board Member Sustainability Accounting, Management and Policy Journal Emerald Group Publishing (United Kingdom) United Kingdom

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