Professor Mandy Cheng

Professor Mandy Cheng


PhD (Accounting) UNSW




Business School
School of Accounting, Auditing and Taxation

Professor Mandy Cheng


School of Accounting - PhD Accounting, UNSW | MCom (Hons), UNSW | BCom (Hons), UNSW | FCPA (Aust) | FASSA

About Mandy                   

Mandy Cheng joined the school in 1998. Prior to her appointment Mandy worked as an accountant with BHP. Her research interests include strategic performance management systems such as the balanced scorecard, capital investment decisions, incentive and compensation scheme designs, the use of accounting information in negotiations, and Integrated Reporting. She is a Fellow of CPA Australia (FCPA) and the Academy of Social Sciences in Australia (FASSA). 

Mandy's current editorial roles include: Editor of Journal of Management Accounting Research and Accounting and Finance, and editorial board member of Accounting, Organization and Society, Management Accounting Research, and Australian Journal of Management. She has previously been an Associate Editor of Behavioral Research in Accounting (2011-2013) and the international member at-large of the American Accounting Association Council (2019-2021), executive member of AFAANZ Management Accounting Special Interest Group (2017-2023) and a Director of AFAANZ (Accounting and Finance Association of Australia and New Zealand, 2011-2014). Mandy is also a member of Professional Education Advisory Committee of CPA Australia. 

Mandy regularly presents at international and national accounting conferences, and has publications in leading accounting A* journals (ABDC ranked) including The Accounting Review, Accounting, Organizations and Society, Contemporary Accounting Research, Management Accounting Research, and Auditing – a Journal of Practice and Theory. Her successful external grants include ARC Discovery and Linkage grants. She is a co-organiser of the Global Management Accounting Research Symposium - an annual conference hosted by UNSW, Michigan State University and Copenhagen Business School.

She teaches in a range of undergraduate and postgraduate management accounting courses.


Media Releases

  • ASB accountants research integrated reporting
  • “Does the way in which information is presented in management reports affect decision-makers’ cognitive representations and strategic choices?” Thinking, CIMA Global Financial Management July 2015.
  • “How self-certification fosters employee honesty”
  • "Autographic design: how a simple system of self-certification can deter people from putting their interests above those of the organisation.” Thinking, CIMA Global Financial Management May 2017. 
  • “How a simple bit of trust can foster worker honesty” (with contributions from Julian Lorkin) South China Morning Post (published 16th June, 2017)

UNSW Business School profile:

+61 2 9385 6343
Room 3087, Quadrangle building - Ref E15
  • Books | 2002
    Kang HH; Cheng MM, 2002, Business reporting and intangible assets: empirical evidence from Australia and Korea, 3/7, Korea-Australasia Research Centre (KAREC), University of NSW
  • Book Chapters | 2012
    Cheng MM-S, 2012, 'Strategic Performance Measurement Systems and Managerial Judgements', in Gregoriou GN; Finch N (ed.), BEST PRACTICES IN MANAGEMENT ACCOUNTING, PALGRAVE, pp. 166 - 181,
    Book Chapters | 2012
    Cheng MM, 2012, 'Strategic performance measurement systems and managerial judgments', in Gregoriou GN; Finch N (ed.), Best Practices in Management Accounting, Palgrave Macmillan, UK, pp. 166 - 181,
  • Journal articles | 2023
    Ko JCW; Cheng MM; Green WJ, 2023, 'Stakeholder Focus or Strategy Focus? An Eye-Tracker Study on the Effect of Presentation Format on Nonprofessional Investors’ Information Processing Patterns', European Accounting Review, pp. 1 - 28,
    Journal articles | 2023
    Loh CY; Cheng MM; Coyte R, 2023, 'The effect of mood and information sequence on third party evaluation of escalating capital investment projects', Management Accounting Research, 58, pp. 100819 - 100819,
    Journal articles | 2023
    Wang KK; Cheng MM; Chang LJ, 2023, 'Reducing Strategy Surrogation: The Effects of Performance Measurement System Flexibility and Environmental Dynamism', Accounting Review, 98, pp. 435 - 456,
    Journal articles | 2022
    Anderson SW; Cheng MM; Phua YS, 2022, 'Influence of Control Precision and Prior Collaboration Experience on Trust and Cooperation in Inter-Organizational Relationships', Accounting Review, 97, pp. 1 - 22,
    Journal articles | 2022
    Casas-Arce P; Cheng MM; Grabner I; Modell S, 2022, 'Managerial Accounting for Decision-Making and Planning', Journal of Management Accounting Research, 34, pp. 1 - 7,
    Journal articles | 2022
    Cheng M, 2022, 'How do you like your digital advisors? A review of research on the behavioral responses to decision algorithms in the management accounting context', China Management Accounting Review, 3, pp. 119 - 132,
    Journal articles | 2019
    Cheng M; Dinh T; Schulz W; Assel M, 2019, 'The effect of bonus deferral on managers’ investment decisions.', Behavioral Research in Accounting,
    Journal articles | 2019
    Green WJ; Cheng MM, 2019, 'Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map', Accounting, Organizations and Society, 73, pp. 1 - 14,
    Journal articles | 2018
    Cheng MM; Humphreys KA; Zhang YY, 2018, 'The interplay between strategic risk profiles and presentation format on managers' strategic judgments using the balanced scorecard', Accounting, Organizations and Society, 70, pp. 92 - 105,
    Journal articles | 2018
    Loh CY; Coyte R; Cheng MM, 2018, 'Is a fresh pair of eyes always better? The effect of consultant type and assigned task purpose on communicating project escalation concerns', Management Accounting Research, pp. 1 - 14,
    Journal articles | 2017
    Anderson SW; Chang HF; Cheng MM; Phua YS, 2017, 'Getting to Know You: Trust Formation in New Buyer-Supplier Relationships and the Investment Consequences for Management Control and Collaboration', Contemporary Accounting Research, 34, pp. 940 - 965,
    Journal articles | 2017
    Cheng MM; Tan HT; Trotman KT; Tse A, 2017, 'The impact of the timing of a prior year’s auditor concessions on financial officers’ judgments', Auditing: A Journal of Practice & Theory, 36, pp. 43 - 62,
    Journal articles | 2016
    Ang N; Cheng M, 2016, 'Does Self-certification Encourage or Reduce Escalation of Commitment?', Behavioral Research in Accounting, 28, pp. 1 - 16,
    Journal articles | 2016
    Cheng MM; Humphreys KA, 2016, 'Managing strategic uncertainty: The diversity and use of performance measures in the balanced scorecard', Managerial Auditing Journal, 31, pp. 512 - 534,
    Journal articles | 2015
    Cheng MM; Green WJ; Ko JCW, 2015, 'The impact of strategic relevance and assurance of sustainability indicators on investors’ decisions', Auditing, 34, pp. 131 - 162,
    Journal articles | 2014
    Cheng M; Green W; Conradie P; Konishi N; Romi A, 2014, 'The International Integrated Reporting Framework: Key Issues and Future Research Opportunities', Journal of International Financial Management and Accounting, 25, pp. 90 - 119,
    Journal articles | 2014
    Cheng MM; Coyte R, 2014, 'The effects of incentive subjectivity and strategy communication on knowledge-sharing and extra-role behaviours', Management Accounting Research, 25, pp. 119 - 130,
    Journal articles | 2013
    Chang LJ; Cheng MM; Trotman KT, 2013, 'The effect of outcome and process accountability on customer-supplier negotiations', Accounting Organizations and Society, 38, pp. 93 - 107,
    Journal articles | 2013
    Mahama H; Cheng MM, 2013, 'The Effect of Managers' Enabling Perceptions on Costing System Use, Psychological Empowerment, and Task Performance', Behavioral Research in Accounting, 25, pp. 89 - 114,
    Journal articles | 2012
    Cheng MM; Humphreys KA, 2012, 'The differential improvement effects of the strategy map and scorecard perspectives on managers’ strategic judgments.', Accounting Review, 87, pp. 899 - 924,
    Journal articles | 2011
    Cheng MM; Mahama H, 2011, 'The impact of capital proposal guidelines and perceived preparer biases on reviewers’ investment evaluation decisions', Australian Journal of Management, 36, pp. 349 - 370,
    Journal articles | 2009
    Cheng MM; Hsieh C, 2009, 'Transfer price negotiation in the presence of unequal bargaining power: the effect of peer evaluation scheme on inter-divisional profit distribution', Australian Accounting Review, 19, pp. 195 - 206,
    Journal articles | 2009
    Cheng MM; Schulz A; Booth P, 2009, 'Knowledge transfer in project reviews: the effect of self-justification bias and moral hazard', Accounting and Finance, 49, pp. 75 - 93,
    Journal articles | 2009
    Simnett R; Kang HH; Roebuck PJ; Cheng MM, 2009, 'The Employment Landscape for Accounting Graduates and Work Experience Relevance.', Australian Accounting Review, 19, pp. 342 - 351,
    Journal articles | 2008
    Chang LJ; Cheng MM; Trotman KT, 2008, 'The effect of framing and negotiation partner's objective on judgments about negotiated transfer prices', Accounting Organizations and Society, 33, pp. 704 - 717,
    Journal articles | 2007
    Cheng MM; Luckett PF; Mahama H, 2007, 'The Effect of perceived Conflict among Multiple Performance Goals and Goal Difficulty on Task Performance', Accounting and Finance, 47, pp. 221 - 242,
    Journal articles | 2007
    Kang HH; Cheng MM; Gray SJ, 2007, 'Corporate governance and board composition: Diversity and independence of Australian boards', Corporate Governance - An International Review, 15, pp. 194 - 207,
    Journal articles | 2003
    Cheng MM; Luckett PF; Schulz A, 2003, 'The effects of cognitive style diversity on decision-making dyads: an empirical analysis in the context of a complex task', Behavioral Research in Accounting, 15, pp. 13 - 36,
    Journal articles | 2003
    Cheng MM; Schulz A; Luckett PF; Booth P, 2003, 'The effects of hurdle rates on the level of escalation of commitment in capital budgeting', Behavioral Research in Accounting, 15, pp. 37 - 60,
    Journal articles | 2002
    Cheng MM; Schulz A, 2002, 'Persistence in capital budgeting reinvestment antecedent and information asymmetry moderator: A note', Accounting and Finance, 42, pp. 73 - 86,
    Journal articles |
    Cheng MM; Humphreys KA, 'Improving Managerial Judgments of Information Relevance and Strategy Appropriateness Using the BSC and the Strategy Map', SSRN Electronic Journal,
  • Other | 2017
    Cheng M, 2017, Autographic design: how a simple system of self-certification can deter people from putting their interests above those of the organisation.,
    Theses / Dissertations | 2005
    Cheng MM, 2005, An empirical investigation into the behavioural effects of multiple performance measurement systems
    Preprints |
    Anderson SW; Chang F; Cheng MM; Phua YS, Getting to Know You: Trust Formation in New Interfirm Relationships and the Consequences for Investments in Management Control and the Collaboration, ,
    Preprints |
    Cheng MM; Ko JCW; Green W, Stakeholder Focus or Strategy Focus? An Eye-Tracker Study on the Effect of Presentation Format on Nonprofessional Investors’ Information Processing Patterns, ,

Selected Research Grants

  • 2014 CIMA Research Grant: "Significant judgements and decisions occupying the conscious attention of today's management accountants"
  • 2012-2014 ARC Linkage Grant: "Enhancing Integrated Reporting: Implications for internal and external reporting and assurance" 
  • 2006-2008: ARC Discovery Grant: "Multi-person judgement in management accounting"