BOOKS
Doupnik, T.S. and Perera, H.B. (2007). International Accounting, New York: McGraw-Hill.640 pp.
Instructor’s Manual/Solutions Manual - International Accounting, New York: McGraw-Hill.
Doupnik, T.S. and Perera, H.B. (2007). Contabilidad Internacional, México: McGraw-Hill.639 pp. (in Spanish)
Mathews, M.R. and Perera, M.H.B.(1996). Accounting Theory and Development, Third Edition, Melbourne: Thomas Nelson Australia, 402 pp.
Instructor's Manual - Accounting Theory and Development. Melbourne: Thomas Nelson Australia.
Perera, M.H.B.(1980). Accounting for State Industrial and Commercial Enterprises in a Developing Country: With Special Reference to Sri Lanka. New York: Arno Press. 289 pp. (PhD thesis).
JOURNAL ARTICLES
Velayutham, S. and Perera, M.H.B. (2008). The Role of Professional Accounting Programmes: Towards a Reflective Practicum, International Journal of Management Education 7(2), 29-40.
Perera, H. and Baydoun, N. (2007). Convergence with International Financial Reporting Standards: The Case of Indonesia, Advances in International Accounting, 20, 201-224.
Carr, S., Chua, F. and Perera, H. (2006). University accounting curricula: The perceptions of an alumni group, Accounting Education – an International Journal, 15(4), 359-376.
Hooks, J.J. and Perera, H. (2006).The Evolution of Annual Reporting Practices of an Electricity Firm, Accounting Forum, 30(2), 85-104
Lye. J., Perera, H. and Rahman, A. (2005). The Evolution of Accruals-Based Crown (Government) Financial Statements in New Zealand, Accounting, Auditing and Accountability Journal, 18(6), 784-815.
Cahan, S.F., Rahman, A.R. and Perera, H.B. (2005). Global Diversification and Corporate Disclosure, Journal of International Accounting Research, 4(1), 73-93.
Velayutham, S. and Perera, M.H.B. (2004). The influence of emotions and culture on accountability and governance, Corporate Governance: The International Journal of Business in Society, 4(1), 52-64.
Perera, H.B, A. R. Rahman and S. F. Cahan (2003). Globalisation and the major accounting firms (2003). Australian Accounting Review, 13(1),27-37.
Rahman, A.R., M.H.B. Perera and S. Ganesh (2002). Accounting practice harmony, accounting regulation and firm characteristics, Abacus, 38(1), 46-77.
Nyamori, R.O., M.H.B.Perera and Lawrence, S.R. (2001). The concept of organisational change and the implications for management accounting research, Journal of Accounting Literature, 20, 60-81.
Locke, J. and H. Perera, (2001). The intellectual structure of international accounting in the early 1990s, The International Journal of Accounting, (36), 223-249.
Perera, H., S. Velayutham and A.R.Rahman and (2001). Accounting and economic reforms in New Zealand: A study of the state/profession relationship, Advances in International Accounting, New York: Jai Press, (14), 151-179.
Dunk, A.S. and H. Perera (1997).The Incidence of Budgetary Slack: A Field Study Exploration. Accounting, Auditing and Accountability Journal. 10(5), 649-664.
Velayutham, S. and H. Perera (1996). Recent Developments in the Accounting Profession in New Zealand: A Case of Deprofessionalisation?. International Journal of Accounting, 31(4), 445-462.
Velayutham, S. and H. Perera (1996). The Influence of Underlying Metaphysical Notions on Our Interpretation of Accounting. Accounting, Auditing and Accountability Journal. 9(4), 65-85.
Rahman, A.R., M.H.B. Perera and S. Ganeshanandam (1996). Measurement of Formal Harmonisation in Accounting: An Exploratory Study. Accounting and Business Research, 26(4), 325-339.
Velayutham, S. and H. Perera (1995). The Historical Context of Professional Ideology and the Tension and Strain in the Accounting Profession. Accounting Historians Journal. 22(1), 81-101
Hossain, M., M.H.B.Perera. and A.R.Rahman (1995).Voluntary Disclosure in the Annual Reports of New Zealand Companies. Journal of International Financial Management and Acounting. 6(1), 69-87.
Perera, M.H.B. and A.R.Rahman (1995). Conceptual Foundation of Accounting and Financial Reporting: Emerging Commonality of Purpose Between Australia and New Zealand. Pacific Accounting Review. 7(1), 1-23.
Rahman, A.R., M.H.B.Perera and G.D. Tower (1994). Accounting Harmonisation between Australia and New Zealand: Towards A Regulatory Union. International Journal of Accounting. 29(3), 171-192.
Perera, H. (1994). Culture and International Accounting: Some Thoughts on Research Issues and Prospects. Advances in International Accounting, (7), New York: Jai Press, 265-283.
Velayutham, S. and M.H.B.Perera (1993). Reflective Accountant: Towards a New Model for Professional Development. Accounting Education (U.K.), 2(4), 287-301.
Tower, G.D., M.H.B.Perera and A.R. Rahman (1992). Accounting Regulatory Design: A New Zealand Perspective. Advances in International Accounting. (5), New York: Jai Press. 115-142.
Perera, M.H.B. and M.R. Mathews (1990). The cultural relativity of accounting and international patterns of social accounting. Advances in International Accounting. (3), New York: JAI Press. 215-251.
Perera, M.H.B. (1989). Accounting in developing countries: A case for localised uniformity. The British Accounting Review. 21(2), 141-157.
Perera, M.H.B. (1989). Towards a framework to analyse the impact of culture upon accounting. International Journal of Accounting, Education and Research. 24(1), 42-56.
Perera, M.H.B. (1986). The cultural relativity of accounting systems. Vidyodaya Journal of Arts, Science and Letters (Sri Lanka). 14(1), 53-79.
Perera, M.H.B. (1975). Accounting and its environment in Sri Lanka. Abacus. 11(1), 86-96.
RESEARCH REPORTS
Rahman, A.R., and M.H.B.Perera (1996). Closer Economic Relations (CER) and the Issues of Accounting Harmonisation between New Zealand and Australia, pp. 193. A project funded by New Zealand Society of Accountants Coopers and Lybrand Peter Barr Fellowship and Massey University Research Fund (The research was completed and report submitted in 1996).
Perera, H.,(2003). Non-standard work in the accounting profession in New Zealand: Some preliminary evidence, Research Report Series 2003/3, Albany and Palmerston North: Labour Market Dynamics Research Programme (ISSN:1175-592X; ISBN: 0-9582293-8-4).
Firkin, P., E. McLaren, P. Spoonley, A. de Bruin, A. Dupuis, R. Cremer, J. Overton and H.Perera (2002). Non-standard work: Alternative working arrangements amongst knowledge workers, Research Report Series 2002/1, Albany and Palmerston North: Labour Market Dynamics Research Programme (ISSN: 1175-592X; ISBN: 0-9582293-5-X).
(The Labour Market Dynamics Research Programme is funded by the Public Goods Science Fund of New Zealand)
Perera, M.H.B. (1985). International Accounting Standards and the Developing Countries, Research Report, University of Glasgow, U.K..141 pp.
BOOK CHAPTERS
Perera. H. and Schadéwitz, H.(2007). Accounting and corporate governance: An investigation into the associated issues in Baltic countries, in Total Quality in Academic Accounting: Essays in honour of Kari Lukka,(ed.) Markus Granlund, Sarja C/ Series C 3, Turku, Finland: Turku School of Economics, 249-266.
Perera, H. (2007). The International and Cultural Aspects of Social Accounting, in Gray, R. and Guthrie, J. (eds), Social Accounting, Mega Accounting and Beyond: A Festschrift in Honour of M.R.Mathews, Centre for Social and Environmental Accounting Research, School of Management, The University of St Andrews, Scotland. Chapter 8.
Perera, M.H.B. and Mathews, M.R. (2007). The Cultural Relativity of Accounting and International Patterns of Social Accounting, in Gray, R. and Guthrie, J. (eds), Social Accounting. Mega Accounting and Beyond: A Festschrift in Honour of M.R.Mathews, Centre for Social and Environmental Accounting Research, School of Management, The University of St Andrews, Scotland. pp. 215-251.
Lye. J., Perera, H. and Rahman, A. (2006). Grounded theory: A theory discovery method for accounting research, In Zahirul Hoque (Ed.) Methodological Issues in Accounting Research: Theories and Methods, London: Spiramus.
Yapa, P.W.S. and M.H.B. Perera. (2005). Sri Lanka, In Saudagaran. S.M.(Ed.), Asian Accounting Handbook – A User’s Guide to the Accounting Environment in 16 Countries. Chapter 14, 769-808. Thomson.
Perera, H. (2004). The accounting profession: Non-standard work as a growing trend. In Spoonley, P., Dupuis, A. & de Bruin (eds.).Work & Working in Twenty-first Century New Zealand, Palmerston North: Dunmore Press, Chapter 18, 254-266.
Rahman, A.R., M.H.B. Perera, and S. Ganesanandam (2004). Measurement of Formal Harmonisation in Accounting: An Exploratory Study. In Nobes, C.W. (Ed.). Developments in International Accounting – International Harmonization of Accounting, Cheltonham: Edward Elgar Publishing Ltd., 2004.
Perera, M.H.B. N. Botica-Redmayne and A. Rahman (2001). Trends in accounting and auditing in New Zealand, in International Auditing Environment, Shiobara, I. (Ed.) Tokyo: Zeimukeiri-Kyokai Co. Ltd., 99-112.
Perera, M.H.B., A. Rahman and N. Botica-Redmayne (2001). Trends in accounting and auditing in Australia, in International Auditing Environment, Shiobara, I. (Ed.) Tokyo: Zeimukeiri-Kyokai Co. Ltd., 113-122.
Perera, M.H.B. and A.R.Rahman (1997). Accounting and Its Environment in New Zealand, in Baydoun, N. Nishimura, A. and Willet, R (Eds). Accounting in the Asia Pacific Region Singapore: Wiley, 127-157.
(The Japanese version of the above book was published in 1995 by Kyushu University, Fukuoka, Japan, 35-68).
Chua, F.C., M.H.B. Perera and M.R.Mathews (1994). Integrating Ethics into Tertiary Accounting Programmes in New Zealand and Australia, in Burns, J.O. and Needles, B.E. Jr. (Eds.). Accounting Education for the 21st Century: The Global Challenge, American Accounting Association\ International Association for Accounting Education and Research, 375-385.
Perera, M.H.B. (1994). International Dimensions of Business and Accounting. in Hamilton, F.S.B., Garner, R.M., Black, C.G. and Jackson, B.C.C., Accounting Information: A Decision Perspective, Chapter 7, Prentice Hall Australia.
SELECTED CONFERENCE PUBLICATIONS
Rahman, A., Yammeesri, J. and Perera, H. (2008). Abnormal accruals in international settings: A comparative study of the USA, Japan and Thailand, American Accounting Association Annual Meeting, Anaheim, August.
Durden, C. and Perera, H. (2007). Sailing through turbulence: Strategic control or strategic navigation? Asia Pacific Interdisciplinary Research in Accounting Conference, Auckland, July
.
Chua, F., Perera, H., and Carr, S. (2006). University accounting curricula: A study of employers’ and alumni perceptions, The 10th World Congress of Accounting Educators, and the Annual Conference of the International Association of Accounting Education and Research, Istanbul, November.
Carr, S., Chua, F. and Perera, H. (2005). University accounting curricula: The perceptions of an alumni group, International Association of Accounting Education and Research, Bordeaux, September.
Durden, C. and Perera, H. (2003). Beyond the balanced scorecard: Towards a strategic navigation approach to performance management, American Accounting Association Annual Meeting, Honolulu, Hawaii, August.
Perera, H, Chua, F. and Carr, S. (2002). Customer focus as a determinant in designing accounting programmes: An empirical investigation into employers’ perceptions, Asian-Pacific Conference on International Accounting Issues, Los Angeles, November.
Cahan, S., Rahman, A. and Perera, H. (2002). Global diversification and voluntary corporate disclosure, Accounting Association of Australia and New Zealand Annual Conference, Perth, July.
Velayutham, S. and Perera, H. (2002). The role of professional accounting education: Towards a reflective practicum, American Accounting Association Annual Meeting, San Antonio, August.
Schiller, S., Perera, H. and Lundahl, L. (2001). Managing the soft side of management accounting: An empirical Investigation into managers’ perceptions, Asian Pacific Conference on International Accounting Issues, Rio de Janeiro, October.
Nyamori, R.O., Perera, H., and Lawrence, S. (2000). Theorising organisational change and the implications for strategic management accounting research, Accounting Association of Australia and New Zealand Annual Conference, Hamilton Island, July.
Perera, H.B., Rahman, A.R. and Cahan, S.F. (2000). Globalisation of the accounting profession: Prospects and concerns, Asian Pacific Conference on International Accounting Issues, Beijing, October.
Chua, F.C. and Perera, H. (2000). The changing profession: Accountancy’s recent strategic repositioning, Asian Pacific Conference on International Accounting Issues, Beijing, October.
Velayutham, S. and Perera, H. (2000). The influence of Guilt and shame on accountability and accounting practice, Asian Academic Accounting Association Inaugural World Conference, Singapore, August.
Perera, H. and Baydoun, N. (1999). The Accounting Ecology of an Emerging Country in Crisis: The Case of Indonesia, Asian-Pacific Conference on International Accounting Issues, Melbourne, November.
Perera, H., Velayutham, S. and Rahman, A.R. (1999). Accounting and the Economic Reforms in New Zealand: A Study of the State/Profession Relationship, American Accounting Association Annual Meeting, San Diego, August.
Cahan, S. F., Rahman, A.R. and Perera, H.B.(1999). Determinants of Disclosure by Global Firms, American Accounting Association Annual Meeting, San Diego, August
Rahman, A.R., Perera, M.H.B. and Ganesh, S. (1999). Accounting Practice armonisation, Accounting Regulation and Firm Characteristics, American Accounting Association Annual Meeting, San Diego, August.
Locke, J. and Perera, H. (1998). Fragmentation in accounting: an analysis of International accounting as a catalyst for integration, Asian-Pacific Conference on International Accounting Issues, Maui, Hawaii, October.
Rahman, A.R., Perera, H. and Ganeshanandam, S. (1997). Material Accounting Harmonisation, Accounting Regulation and Firm Characteristics: A Comparative Study of Australia and New Zealand, Accounting Association of Australia and New Zealand Annual Conference, Hobart, July.
Lye, J. L.,Perera, M.H.B. and Rahman, A.R. (1997). Grounded Theory: A Theory Discovery Method for Accounting Research, European Accounting Association Annual Congress, Graz, Austria, April.
Dunk, A.S. and Perera, H. (1996). A Field Study Exploration of the Factors Influencing the Incidence of Budgetary Slack, American Accounting Association Annual Meeting, Chicago, August.
Rahman, A.R., Perera, M.H.B. and Tower, G.D. (1994). Accounting Harmonisation between Australia and New Zealand: Towards A Regulatory Union, American Accounting Association Annual Meeting, New York, August.
Perera, M.H.B. and Rahman, A.R. (1994). Conceptual Foundations of Accounting and Financial Reporting: Emerging Commonality of Purpose Between Australia and New Zealand, Accounting Association of Australia and New Zealand Annual Conference, Wollongong, July.
Chua, F., Mathews, M.R. and Perera, M.H.B. (1992). Integration of Ethics into Tertiary Accounting Programmes in New Zealand and Australia, Seventh International Conference on Accounting Education, Arlington, Virginia, October.
Velayutham, S. and Perera, H. (1992). The Reflective Accountant: Towards a New Model for Professional Development, American Accounting Association Annual Meeting, Washington D.C., August.
Chua, F.C., Mathews, M.R. and Perera, M.H.B. (1991). Ethics Education in Accounting: An Australasian Perspective, American Accounting Association Annual Meeting, Nashville, August.
Rahman, A.R., Perera, M.H.B. and Tower, G.D, (1991). Towards an Accounting Regulatory Union Between New Zealand and Australia, Accounting Association of Australia and New Zealand Annual Conference, Brisbane, July.
Perera, M.H.B. and Mathews, M.R. (1989). A Unique Experience in Combining Academic and Professional Accounting Education : The New Zealand Case, American Accounting Association Annual Meeting, Hawaii, August.
Perera, M.H.B. (1988). Accounting in Developing Countries – A Case for Localised Uniformity, Accounting Association of Australia and New Zealand Annual Conference, Canberra, August.
Perera, M.H.B. (1987). Toward a Framework for Analysing the Impact of Culture upon Accounting, Accounting Association of Australia and New Zealand Annual Conference, Auckland, August.
Perera, M.H.B. and Mathews, M.R. (1987). The Interrelationship of Culture and Accounting with Particular Reference to Social Accounting, American Accounting Association Annual Meeting, Cincinnati, Ohio, August.
