Sanjaya Kuruppu

Research Interests

Accounting, auditing and accountability Not-for-profit accounting and accountability Sustainability Accounting and Reporting Technological and organisational innovation

APrf Sanjaya Kuruppu

Associate Professor of Accounting

School of Accounting and Finance

College of Business and Law

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

Dr Sanjaya Kuruppu is an Associate Professor in Accounting and a Co-Executive Director of the Centre for Markets, Values and Inclusion. He was a former Director of the UniSA-Yunus Social Business Centre and a former Lead Research Degree Coordinator (standing in the role for Professorial Lead: Research Education) for UniSA Business.
He has taught subjects ranging from Management Accounting, Strategic Financial Analysis, Corporate Social Responsibility and International Business.
Sanjaya's research examines the accountability and governance of organisations with a focus on sustainability reporting and NGO/public accountability issues. His latest research also investigates how emerging technology, such as blockchain, triple-entry accounting and the Internet-of-Things can impact organisations and the accounting profession. Sanjaya’s research has been published in top-tier accounting and business journals including Accounting, Auditing & Accountability Journal, The British Accounting Review, Journal of Business Research, Business, Strategy and the Environment, and Meditari Accountancy Research.
Sanjaya has worked in both private sector and not-for-profit settings, and as a result, his research has a practical emphasis. He has written numerous consulting reports which have influenced the organisations that he has studied. His research has also received external and internal university grant funding including from the Accounting Finance Association of Australia and New Zealand (AFAANZ), the Association of Chartered Certified Accountants (ACCA), CPA Australia and the Global Reporting Initiative (GRI).
Engaging with the community and the accounting profession has also been a paramount concern for Sanjaya. He was the inaugural partnership manager for CIMA at UniSA and contributes to the Editorial Boards of the highly-regarded accounting discipline journals Accounting, Auditing & Accountability Journal, Meditari Accountancy Research and Accounting Forum. Sanjaya has also provided longstanding mentorship of young achievers in AIESEC, an international student leadership organisation, and served on Kathleen Lumley Residential College's Finance Committee.

UniSA Business School Research Excellence Award: Top Early Career Researcher (2019)

UniSA Business Staff Excellence Award: Research Commendation Award (2024)

Date Type Title Institution Name Country Amount
2024 Teaching Award UniSA Business Mid-Career Teacher Award 2023 University of South Australia Australia -
2022 Research Award UniSA Business Research Collaboration and Peer Support Team Award University of South Australia Australia -
2022 Teaching Award UniSA Business Career-ready Skills Development Team Award University of South Australia Australia -
2021 Award UniSA Business Ethics and Social Responsibility Award University of South Australia Australia -
2020 Achievement UniSA Business School Teaching Commendation University of South Australia Australia -
2020 Teaching Award UniSA Business International Teacher Award University of South Australia Australia -
2019 Teaching Award UniSA Business Top Early Career Researcher Award University of South Australia Australia -
2018 Award UniSA Business School Achievement in International Excellence Award University of South Australia Australia -
2018 Achievement UniSA Business School Teaching Commendation University of South Australia Australia -
2018 Achievement UniSA Business School Teaching Commendation University of South Australia Australia -
2017 Teaching Award UniSA Business School Top Early Career Teacher Award 2017 University of South Australia Australia -
2017 Award UniSA Business School Assurance of Learning Leadership Award University of South Australia Australia -

Date Title Institution name Country
2024 CPA Australia Full Member CPA Australia Australia

Year Citation
2025 Massaro, M., Spanò, R., & Kuruppu, S. C. (2025). Accountability and the metaverse: unaccounted digital worlds between techwashing mechanisms and new emerging meanings. Accounting, Auditing & Accountability Journal, 38(3), 908-933.
DOI Scopus7 WoS4
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
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 Saraiva, H. I. B., Alves, M. D. C., Gabriel, V. M. S., & Kuruppu, S. C. (2024). A proposal for a balanced scorecard for the water utilities sector to address the United Nations sustainable development goals. Meditari Accountancy Research, 32(5), 1894-1930.
DOI WoS4
2023 Lodhia, S., Kaur, A., & Kuruppu, S. C. (2023). The disclosure of sustainable development goals (SDGs) by the top 50 Australian companies: substantive or symbolic legitimation?. Meditari Accountancy Research, 31(6), 1578-1605.
DOI Scopus52 WoS44
2023 Islam, M. T., Rahim, M. M., & Kuruppu, S. C. (2023). Public accountability failure in solving a public nuisance: stakeholder disengagement in a clash of Western and Islamic worldviews. Accounting, Auditing and Accountability Journal, 37(1), 119-149.
DOI Scopus4 WoS2
2022 Sun, Y., Zeng, X., Wang, L., Zhou, S., Liu, X., & Kuruppu, S. (2022). Are off-balance-sheet indicators useful to evaluate accounting information quality?. Personal and Ubiquitous Computing, 26(4), 1035-1051.
DOI Scopus1
2022 Kuruppu, S. C., Dissanayake, D., & de Villiers, C. (2022). How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?. Accounting, Auditing and Accountability Journal, 35(7), 1714-1742.
DOI Scopus35 WoS29
2022 Rahim, M. M., Kuruppu, S. C., & Islam, M. T. (2022). Social auditing in the supply chain: business legitimisation strategy rather than a change agent. Meditari Accountancy Research, 31(6), 1606-1633.
DOI Scopus2 WoS4
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 de Villiers, C., Kuruppu, S., & Dissanayake, D. (2021). A (new) role for business - Promoting the United Nations' sustainable development goals through the internet-of-things and blockchain technology. Journal of Business Research, 131, 598-609.
DOI Scopus182 WoS130
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
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 Kuruppu, S., & Lodhia, S. (2020). Shaping accountability at an NGO: a Bourdieusian perspective. Accounting, auditing & accountability journal, 33(1), 178-203.
DOI Scopus33 WoS30
2019 Rahim, M. M., Islam, M. T., & Kuruppu, S. (2019). Shipping companies' accountability in ballast water-induced pollution regulation. Environmental and planning law journal, 36(4), 376-394.
DOI Scopus1 WoS1
2019 Kuruppu, S. C., & Lodhia, S. (2019). Disruption and transformation: the organisational evolution of an NGO. British accounting review, 51(100828), 1-15.
DOI Scopus26 WoS20
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 Kuruppu, S., & Lehman, G. (2018). Commentary: a proposal for theoretical models of stakeholder perceptions of a new financial reporting system. Accounting forum, 42(2), 167-169.
DOI
2017 Lehman, G., & Kuruppu, S. C. (2017). A framework for social and environmental accounting research. Accounting forum, 41(3), 139-146.
DOI Scopus30 WoS25
2016 Rahim, M. M., Islam, M. T., & Kuruppu, S. (2016). Regulating global shipping corporations' accountability for reducing greenhouse gas emissions in the seas. Marine policy, 69, 159-170.
DOI Scopus64 WoS54
2010 Kuruppu, S., & Milne, M. J. (2010). Dolphin deaths, organizational legitimacy and potential employees' reactions to assured environmental disclosures. Accounting Forum, 34(1), 1-19.
DOI Scopus51 WoS44

  • The impacts of blockchain on finance and education, I - Ultimate Access - Educational Institute, 08/07/2024 - 31/12/2026

  • Ethical considerations and controls and over technology, ACCA Australia & New Zealand Ltd, 14/03/2022 - 31/12/2026

  • 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

Courses I teach

  • BUSS 3083 Strategic Financial Analysis (2025)
  • BUSS 3083 Strategic Financial Analysis (2024)

Date Role Research Topic Program Degree Type Student Load Student Name
2023 Principal Supervisor - Doctor of Philosophy Doctorate Full Time Hasni Gunasekara
2023 Principal Supervisor - Doctor of Philosophy Doctorate Full Time Upekha A W R Rathnayaka Mudiyanselage
2022 Principal Supervisor - Doctor of Philosophy Doctorate Full Time Ms Fariba Lodi
2022 Principal Supervisor - Doctor of Philosophy Doctorate Full Time Mrs Nimasha Thotawattage

Date Role Committee Institution Country
2025 - ongoing Member Kathleen Lumley Foundation Scholarships Criteria and Assessment Committee Kathleen Lumley Foundation Australia

Date Role Membership Country
2024 - ongoing Member CPA Australia -

Date Role Editorial Board Name Institution Country
2025 - ongoing Board Member Accounting, Auditing and Accountability Journal University of South Australia Australia
2024 - ongoing Board Member Meditari Accountancy Research University of South Australia Australia
2018 - ongoing Board Member Accounting Forum University of South Australia Australia

Connect With Me

External Profiles

Other Links