Professor Sheila Bellamy

Position

Emeritus Professor

School /
Work Unit

Accounting

Contact Details

+61 3 9925 5727

sheila.bellamy@rmit.edu.au

Location

Building: 080
Level: 11
Room: 015

City campus

College/Portfolio

College of Business

Professor-Sheila-Bellamy

Qualifications

  • Diploma of Business Studies (Accounting), Victoria College (now Deakin University), 1976
  • Graduate Diploma in Financial Management, University of New England, 1979
  • Bachelor of Education, Monash University, 1983
  • Master of Administration, Monash University, 1982
  • Master of Economics, University of New England, 1984
  • Bachelor of Arts (in Philosophy), University of Melbourne, 1985
  • Master of Commerce (in Finance), University of Melbourne, 1989
  • Doctor of Philosophy, RMIT University, 2000, Reshaping Higher Education:Cultural Explanations for the Responses of Academic Accountants to Enforced Change

Teaching/Work responsibilities

  • Head of the School of Accounting and Law from 1997 to 2007
  • Pro Vice-Chancellor (Business) from 2007 to 2008

Research Interests

Sheila’s research interests lie in three areas: (1) financial accounting and reporting in the public sector and not-for-profits;(2) the accounting profession; and (3) higher education management. She has researched and written in each of these areas, and consulted in the first two. She has acted as research mentor for colleagues and students, and run seminars to train research supervisors and classes to develop research skills in postgraduate research students.

Industry experience

Affiliations/Professional Membership

Fellow of CPA Australia

Committee Memberships

  • Chairperson, Business Board 2007-2008
  • Chairperson, Business Portfolio Executive Group 2007-2008
  • Member, Vice Chancellor’s Executive 2007 – 2008
  • Member, Major Projects Committee 2007 – 2008

CV (Summary)

RMIT University (March 1983 to date)

  • May 2007 – Feb 2008 Pto Vice-Chancellor (Business)
  • Sept 1998 to April 2007; Professor and Head of School of Accounting and Law
  • Nov 1997 to Sept 1998; Associate Professor and Head of Department of Accountancy
  • March 1996 to Nov 1997; Associate Professor and Program leader, Bachelor of Business Accountancy
  • June 1990 to Mar 1996; Principal Lecturer and Research Coordinator
  • July 1988 to Jan 1990; Senior Lecturer and Coordinator of Postgraduate Studies
  • March 1983 to July 1988; Lecturer in Finance, Local Government, Accounting Theory

Monash University

  • Jan 1980 to March 1983; Tutor in Organisational Behaviour, Financial Accounting, Advanced Accounting

CPA Australia

  • May 1974 to March 1978; Deputy Director- Victoria, CPA Australia (then Australian Society of Accountants

Monash University

  • Aug 1973 to April 1974; Statistics Officer

Firbank Girls Grammar

  • Sept 1970 to Oct 1972; Bursar

Research Projects, Consultancy and Student Project

Public sector consultancies include:

  • Local authorities (e.g. review of finances and resource-sharing opportunities for the former cities of St Kilda, South Melbourne and Port Melbourne in the light of the Local Government Board's recommendation to amalgamate the 3 municipalities to become the City of Port Phillip.
  • Australia Post, review of credit management practices.
  • Melbourne Water, report on recognition and reporting of crown land.

Accounting profession consultancies include:

  • Analysis of Australian membership data base and survey conducted on behalf of CPA Australia, culminating in published monograph: Gender Issues in Australian Accounting: a survey of women and men accountants (2001) CPA Australia, Melbourne (with M. Jackson, M. O’Neill and C. Morley)
  • Survey of Victorian and Tasmanian members conducted on behalf of The Institute of Chartered Accountants in Australia. Published monograph: Work and Lifestyle Study 2001, Melbourne, The ICAA (with M. Kelsall, P. Leung, C. Morley and J. Tongs)

Publications/Other

Book Chapter(s)

  • Computer Technology in Credit Services: A Case Study of Australia Post - Victoria, In Best Practice Case Studies in the Public Sector, 1997, Australian Society of CPAs, Melbourne. (with B. Hutton and P. Carlson)
  • Moving Outside One’s Own Discipline, In Emerging Forms of Representing Qualitative Data, C. Boucher and R. Holian (eds.), 2001, RMIT University Press

Monographs

  • Recognition and Reporting of Crown Land by Government Entities, Australian Society of CPAs (1995) Canberra (with P. Abbott, C. Capitanio, T. Fitzmaurice, P. Kaillis, F. Micallef
  • Gender Issues in Australian Accounting: a survey of women and men accountants (2001 CPA Australia, Melbourne (with M. Jackson, M. ONeill and C. Morley)
  • Work and Lifestyle Study 2001, Melbourne, The Institute of Chartered Accoucntants in Australia (with M. Kelsall, P. Leung, C. Morley and J. Tongs).

Journal Articles

  • Who Are the Entrepreneurs?, Management Forum, 1984, Vol. 10, No. 3, September, pp. 96-102
  • Taxation of Undistributed Profits, Management Forum, 1985, Vol. 11, No. 1, March, pp. 42-48
  • Program Budgeting in Australian Local Government: A Study of Implementation and Outcomes, Financial Accountability and Management in Governments, Public Services and Charities, 1995, Vol. 11, No. 1, February, pp. 39-56 (with R. Kluvers)
  • Manufacturing, Cost Accumulation and Organisational Change in a Logistics Environment, Accounting Forum, 1995, Vol. 19, No. 1, pp. 64-75 (with B. Hutton)
  • Quality Management In The Australian Public Sector: The Role Of Management And Cost Accounting Control Systems, International Journal of Public Sector Management, 1995, Vol. 8, No. 6, pp. 30-38 (with P. Evans)
  • Planning and Control in Australian Government Business Enterprises: Perceptions of Senior Managers, The Journal of Contemporary Issues in Business and Government, 1997, Vol. 1, Number 3, pp. 37-53 (with B. C. Lee)
  • Valuation of Land Under Roads: Accounting Issues for Valuers, Australian Property Journal (formerly ‘The Valuer and Land Economist, 1998, Volume 35, No. 3: pp. 260-262. (with T. Rowles and B. Hutton)
  • Women in Accounting in Australia: Professional Participation and Career Progression, Accounting Research Journal, 1998, Volume 11, No. 2, pp. 387-399 (with M. O’Neill, M. Jackson and C. Morley)
  • Attitudinal Barriers to Women's Career Progression in Accounting in Australia, Australian Accounting Review, 2002, Issue 26, Volume 12, No. 1, March, pp. 64-72 (with M. O’Neill, M. Jackson and C. Morley)
  • Equal Pay for Equal Work in Accounting: an analysis of gender differences in accountants’ remuneration. Accounting Research Journal, (accepted for publication) (with C. Morley, M. Jackson, M. O’Neill).
  • Why Business Academics Remain in Australian Universities Despite Deteriorating Working Conditions and Reduced Job Satisfaction: an intellectual puzzle, Journal of Higher Education Policy and Management, (accepted for publication, May 2003 issue) (with C. Morley and K. Watty)

Other Journal Articles:

  • Foreign Currency Translation: an International Accounting Conundrum, The Australian Accountant, 1989, May, pp. 69-76
  • Ten Years of Pressure: Changing the Institutions, Australian Accountant, October 1996, pp. 22-23 [Note: This article was awarded a Citation of Excellence in the Anbar Hall of Fame for originality]
  • Accounting for Infrastructure Assets: Reflections on the Victorian Experience, The Australian Municipal Journal, 1997, 76, August, pp. 33-37 (with A. Molland)
  • Recognising Land Under Roads: Local Government Views, The Australian Municipal Journal, 1998, 77, February, pp. 29-30 (with B. Hutton and T. Rowles)
  • Accounting for Land Under Roads: Council Views, Public Sector Bulletin, March 1998, p. 5.
  • AAS 27: A Survey of Local Government Views, Australian CPA, 1998, Vol. 68, No. 4, pp. 46-49 (with T. Rowles and B. Hutton)
  • Environmental Accounting in Local Government in Australia, Public Sector Bulletin, December 1998, pp. 5-6.
  • Recognition and Measurement of Land Under Roads: Charter, 1999 Vol. 70 (10), pp. 66-67. (with T. Rowles and B. Hutton)
  • Educating for the New Millenium: the challenge for universities, Public Sector Bulletin, Volume 2, October 1999, pp. 4-5.
  • Counting the Costs in Australian Universities, Public Sector Bulletin, 2000, Vol. 3, September, pp. 3-4.
  • Sustainability Reporting: Way to go, Business Higher Education Round Table (BHERT) NEWS, 2000, Issue No. 9, November, pp. 18-19.

Published Conference Proceedings

  • Social Accounting and Measurement: A Management Accounting Perspective, [1992] Thirty-Third Annual Conference of the Atlantic Economic Society, Nice, France, 4-10 April (with P. Evans) (Note: This paper was published in the Best Papers Proceedings, which is reserved for the top 25 per cent of the papers presented at the conference)
  • A Strategy for Promoting Accounting Research in a Teaching-oriented Department, (1992) Fourth Annual Conference of Accounting Academics, Hong Kong, 15-16 April, pp. 11-18
  • Evaluating the Financial Performance of Local Authorities, (1992) Paper presented at Tenth Annual International Congress of the Australasian Evaluation Society, Sponsored by the Ministry of Finance in Victoria, World Congress Centre, Melbourne, 29-31 July
  • Reporting Community Assets: An Analysis of Recent Developments in the Australian Public Sector, (1992) Paper presented at the Fourth Asian-Pacific Conference on International Accounting Issues, Dunedin, New Zealand, 22-25 November, pp. 325-27 (with P. Evans)
  • The Reform of Local Authority Financial Reporting Practices, (1993) National Accountants in Government Convention, Hobart, 26-28 May
  • Program Budgeting in Local Government, (1995) International Convention of Accountants in Government, Australian Society of Certified Practising Accountants, Canberra, 13-17 March (with R. Kluvers)
  • A Logistics Management Approach to Manufacturing: The Implications for Management Accounting, (1995) 18th Annual Congress of the European Accounting Association, University of Birmingham, 10-12 May (with B. Hutton)
  • A Profile of CPAs in Australia: An Analysis of Female Participation in the Accounting Profession, (1997) 6th International Women in Leadership Conference, Fremantle. (with M. Jackson, C. Morley and M. O’Neill)

Unpublished Materials

A. Working Papers

  • A Review of s. 47 of the Trade Practices Act 1974 (1983), University of New England
  • An Empirical Test of the Response of Share Returns to Announcements of Money Supply Growth Rates (1988), University of Melbourne
  • Fiscal Equalisation Methodology: Effects on Small Rural Shires in Victoria (1990) RMIT Department of Accountancy Working Paper No. 1
  • Educational Administration: Some Developing Theoretical Perspectives (1992) RMIT Department of Accountancy Working Paper No. 8
  • Quality Management and Performance Assessment in Government Organisations: Accounting for Costs and Values, (1995) RMIT Department of Accountancy Working Paper No. 27 (with P. Evans)
  • An Analysis of Female Participation and Progression in the Accounting Profession in Australia, (1997) RMIT Business Working Paper No. WP 97/7 (with M. Jackson, C. Morley and M. O’Neill)
  • Making Risk Assessment Decisions: A Credit Management Perspective, (1997) RMIT Department of Accountancy Working Paper No. 37 (with B. Hutton and G. Walters)
  • Men and Women Being Accountants: a survey of Australian accountants (2000) RMIT Business Working Paper No. WP2000/10 (with M. Jackson, M. O'Neill and C. Morley)
  • Accounting Careers and Job Satisfaction: results from a survey of Australian accountants (2000) RMIT Business Working Paper No. WP2000/11 (with M. Jackson, M. O’Neill and C. Morley)
  • Equal pay for equal work in accounting? An analysis of gender differences in accountants’ remuneration (2000) RMIT Business Working Paper No. WP2000/13 (with M. Jackson, M. O’Neill and C. Morley)
  • Attitudinal barriers to women’s career progression in accounting in Australia (2000) RMIT Business Working Paper No. WP2000/15 (with M. Jackson, M. O’Neill and C. Morley)

B. Conference Papers

  • Capital Asset Accounting by Australian Local Authorities, National Conference of the British Accounting Association, University of Warwick, Coventry, England, 13-15 April, 1992
  • Social Accounting and Measurement: A Management Accounting Perspective, Thirty-Third Annual Conference of the Atlantic Economic Society, Nice, France, April 1992 (with P. Evans)
  • The Reform of Local Authority Financial Reporting: Some Theoretical and Practical Considerations, Annual Conference of the Accounting Association of Australia & New Zealand, Massey University, Palmerston North, New Zealand, 5-8 July 1992
  • Evaluating the Financial Performance of Local Authorities, Tenth Annual International Congress of the Australasian Evaluation Society, Melbourne, July 1992
  • Reporting Community Assets: An Analysis of Recent Developments in the Australian Public Sector, Fourth Asian-Pacific Conference on International Accounting Issues, Dunedin, New Zealand, November 1992
  • Institutionalising Research: A Study of the Accounting Discipline in Australian Higher Education, National Conference of the British Accounting Association, University of Strathclyde, Glasgow, April 1993
  • Financial Reporting in the Australian Public Sector: An Agenda for Reform, Thirty-Fourth International Atlantic Economic Conference, Brussels, April 7-14 1993 (with P. Evans)
  • Creating a Research Culture: A Study of the Accounting Discipline in Australian Universities, Thirty-Fourth International Atlantic Economic Conference, Brussels, April 7-14 1993
  • Financial Reporting for Heritage and Infrastructure Assets, Third South East Asian University Accounting Teachers Conference (in collaboration with the Institute of Public Sector Accounting, Malaysia), Kuala Lumpur, Malaysia, May 19-21 1993
  • Management and Cost Accounting Control Systems in Relation to Total Quality Management, International Conference of the Australasian Evaluation Society, Brisbane, July 1993 (with P. Evans)
  • The Accounting Discipline: A Cultural and Philosophical Analysis, National Conference of the British Accounting Association, Winchester, March 1994
  • Accounting for Crown Land, Thirty-fifth International Atlantic Economic Conference, Athens, March 1994 (with P. Evans)
  • The Culture of the Accounting Discipline, Thirty-fifth International Atlantic Economic Conference, Athens, March 1994
  • Program Budgeting in Local Government, Annual Conference of the Accounting Association of Australia and New Zealand, University of Wollongong, July 1994 (with R. Kluvers)
  • Quality Management and Performance Evaluation: An Australian Public Sector Perspective, Thirty-Ninth International Atlantic Economic Conference, Vienna, 10-16 March 1995 (with P. Evans)
  • Program Budgeting in Australian Local Government: A Case Study Approach, Annual Conference of the British Accounting Association, 5-7 April 1995 (with R. Kluvers)
  • The Nexus Between Worker Empowerment, Technology, Production/Marketing Strategies, and the Accounting System, 18th Annual Congress of the European Accounting Association, Birmingham, 1995 (with B. Hutton)
  • Program Budgeting in Victorian Local Government: A Multi Case Analysis, Annual Conference of the Accounting Association of Australia and New Zealand, 1996 (with R. Kluvers)
  • Improving Economic Performance and Organisation Effectiveness in Manufacturing: A Labour Process Perspective and the Role of MAS, Annual Conference of the Accounting Association of Australia and New Zealand, Melbourne, 1995 (with B. Hutton)
  • Credit Risk Assessment: Understanding the Decision Making Processes of Credit Management Professionals, 20th Annual Congress of the European Accounting Association, Graz, Austria, 1997 (with B. Hutton)
  • Gender Differences in the Professional Participation and Career Progression of Accountants: A Statistical Analysis, Annual Conference of the Australian and New Zealand Academy of Management, Melbourne, December 1997 (with M. Jackson, C. Morley and M. O’Neill)
  • Accounting for Land Under Roads: Conceptual and Measurement Issues with the Views of Australian Local Government Financial Managers, Annual Symposium of the Asian Network of Schools of Accounting, Melbourne, 1998 (with T. Rowles and B. Hutton)
  • Accounting for Land Under Roads: Views of Local Government Financial Managers in Australia with Observations about Conceptual and Measurement Issues, Annual Conference of the British Accounting Association, Manchester 1998 (with T. Rowles and B. Hutton)
  • A Gender Profile of CPAs in Australia: Lags and Gaps, 21st Annual Conference of the European Accounting Association, Antwerp, 1998 (with M. Jackson, C. Morley and M. O’Neill)
  • The Accounting Profession in Australia: An Analysis of the Participation and Career Progression of Female Accountants, Annual Conference of the British Accounting Association, Manchester 1998 (with M. Jackson, C. Morley and M. O’Neill)
  • CPAs in Australia: A Statistical Analysis of Membership Profiles and Trends, Annual Conference of the Accounting Association of Australia and New Zealand, Adelaide, July 1998 (with M. Jackson, C. Morley and M. O’Neill)
  • Issues in Australian Government Accounting: The Troubling Matter of Land Under Roads, Asian Pacific Conference on International Accounting Issues, Melbourne, November 1999 (with T. Rowles and B. Hutton)
  • Understanding The Responses Of Academic Accountants To Government Policy Changes Affecting Higher Education, Annual Conference of the British Accounting Association, Exeter, April 200.
  • Accounting For Infrastructure Assets: the case of land under roads, 11th International Conference of Accounting Academics, Hong Kong, June 2000. (with B. Hutton and T. Rowles)
  • Cultural Explanations For The Responses Of Academic Accountants To Enforced Change In Australian And British Universities, Asian-Pacific Conference on International Accounting Issues, October 2000, Beijing, China
  • Recognition of Heritage Assets: Public Goods and Accounting Assets, International Forum on State and Local Governments Accounting and Reporting, July 2001, Langkawi, Malaysia. (with T. Rowles)
  • Why Business Academics Remain in Australian Universities Despite Deteriorating Working Conditions and Reduced Job Satisfaction: an intellectual puzzle, Critical Perspectives in Accounting Conference 2002, New York

Research Grants

Internal

  • $5,000 research grant in 1991 from the Department of Accountancy at RMIT to investigate the impact of changing fiscal equalisation formulae on the financial position of small rural municipalities.
  • $3,500 grant in 1996 from RMIT Business for research into accounting within logistics (with Barry Hutton).
  • $10,000 grant in 2000 from RMIT Business for research into academic work satisfaction among Business academics (with Kim Watty and Clive Morley)

External

  • $45,000 grant in 1996 from Dun and Bradstreet (with Barry Hutton)
  • For collaborative research into the application of data base information to the credit decision-making process at Australia Post.
  • $15,000 grant in 1998 from CPA Australia for research into women in the accounting profession (with Marcia O’Neill, Professor Margaret Jackson and Professor Clive Morley)
  • $9,000 grant in 2000 from Waite Consulting for research with the ICAA into the career plans and work satisfaction of male and female chartered accountants (with Professor Clive Morley and Associate Professor Philomena Leung)

Prizes and Awards

  • G. Whitlam Scholarship 1988 at University of Melbourne for the Master of Commerce degree.
  • Citation of Excellence in Anbar Hall of Fame for originality awarded to article “Ten Years of Pressure” Changing the Institutions, Australian Accountant, October 1996, pp 22-23.
  • Best Paper Award for Evans P and Bellamy S for paper “Social Accounting and Measurement: A Management Accounting Perspective”, (1992) Thirty-Third Annual Conference of the Atlantic Economic Society, Nice, France, 4-10 April.