To provide an organisation for ASEAN Accountants for the further advancement of the status of the profession in the region with the view to establishing an ASEAN philosophy on the accounting profession.
AFA is pleased to introduce Dr Harun Harun, Dr David Carter, and Dr Habib Khan of the School of Information System and Accounting - Faculty of Business, Government and Law of the University of Canberra as the recipients of the AFA Research Grant.
The selected research title is A Study on Key Institutional Environment of Small and Medium Enterprises and Expected Roles of Accounting Profession in ASEAN.
The research is designed to explore and establish the parameters of current approaches to regulating/defining SMES in the ASEAN region, compare with other jurisdictions, and identify similarities/differences and best practice. This study is also aims at identifying existing accounting and financial management practices in place for SMEs in ASEAN, and strategies available to accounting professional bodies in the ASEAN region to support and enhance the potential of SMEs. Lastly, it is aiming to identify key financial, accounting and management needs of SMEs in ASEAN, resources and training for accountants in the region, and training and educational supports needed by SMEs or by SME accountants to understand the business implications of SMEs and IFRS for SMEs as a mechanism for accessing alternative sources of finance.
The following is short bios of the three researchers:
Dr Harun Harun
Harun Harun previously worked as journalist in Indonesia. He is Indonesian and woks as an assistant professor in accounting in the University of Canberra. He has more than 5 10 years as academics in accounting, public sector management and auditing both in Indonesia and New Zealand. His teaching and research focuses on accounting, auditing, public sector management, intellectual capital and corporate governance. His papers on these topics have appeared in numerous international referred journals based on the experience of companies and government agencies in Indonesia and Australia. Harun is also interested in exploring the social, economic and political effects of accounting changes and the use of NPM reforms in the public sector.
Dr David Carter
David Carter is now associate professor in the School of Information System and Accounting -- Faculty of Business, Government and Law in the University of Canberra, Australia. He is also the Associate Dean Research in the faculty. Internationally, David has two projects in relation to accounting and innovation for SMEs (1) a study which explores the specific and unique accounting needs of family firms (which are generally SMEs) and (2) a PhD student research project (funded by Royal Holloway, University of London) on the development of the discourse of IFRS for SMEs. In a broader term, David’s research explores the nexus of accounting, business, government and law in relation to how regulation and governance support expropriation from the commons for the benefit of capital interest.
Dr Habib Khan
Habib Khan is an assistant professor in accounting in the School of Information System and Accounting -- Faculty of Business, Government and Law in the University of Canberra, Australia. Habib has intensive work and publication around CSR regulatory initiative, performance measurement, intellectual capital and financial literary of local citizens. Habib has got extensive experience of conducting research in developing countries context mainly in the context of Bangladesh which has got similar economic, political and cultural contexts like Indonesia.
The research will be conducted in an eight months period and expected to be presented at the 20th AFA Conference (December, 2017).