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Dr Ronita Ram

Associate Professor in Accounting

Co-Director of Postgraduate Research Studies (Accounting and Financial Management)
BISA Seminar Organiser

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Specialisms

  • IFRS for SMEs, 
  • Adoption and compliance issues, 
  • Accounting for developing countries, 
  • Development of international accounting standards, 
  • Qualitative research approach

Location

G18, Henley Business School, Whiteknights

Dr Ronita Ram is an Associate Professor in Accounting at Henley Business School and is currently the Director for the PhD programme in Accounting and Financial Management. Dr Ram holds a PhD from University of Sydney and specializes in research in the areas of IFRS, and IFRS for SMEs standards and issues facing developing countries. She is a member of the UK Endorsement Board (UKEB) Academic Advisory Group and Sustainability Working Group.

Dr Ronita Ram joined Henley Business School as a Lecturer in Accounting in 2015. She has a PhD in Accounting from the University of Sydney, a Post graduate Diploma in Accounting, and a Bachelor of Arts degree in Accounting and Information Systems from the University of the South Pacific (USP) in Suva, Fiji.

She has over 10 years of teaching experience prior to joining the Henley Business School. She was a Lecturer in Accounting at the University of Sydney, as well as teaching within the Accounting and Financial Management Department at University of the South Pacific. She was the recipient of the Dean’s Citation award for every semester of her teaching at the University of Sydney, where she taught financial accounting at both undergraduate and postgraduate levels. Dr Ronita Ram is also a member of the Institute of Chartered Accountants Australian and New Zealand, and has worked as an auditor at PriceWaterhouseCoopers in Fiji.

Dr Ram’s research interest is in the area of international financial reporting standards, IFRS for SMEs, accounting for developing countries, and compliance issues. Her PhD thesis titled “Development of the International Financial Reporting Standards (IFRS) for Small and Medium-Sized Entities (SMEs)” won the prestigious Emerald/EFMD Highly Commended Doctoral Research Award for 2012, and she has published her research in a number of international journals.

Reference: Afolabi, H., Ram, R. and Rimmel, G. (2024) Convergence of sustainability reporting standards for sustainable development: are salient institutions obliging? In: Rimmel, G. , Aras, G., Baboukardos, D., Krasodomska, J., Nielsen, C. and Schiemann, F. (eds.) Research Handbook on Sustainability Reporting. Research Handbooks on Accounting. Edward Elgar Publishing. ISBN 9781035316250 (In Press)
Henley faculty authors:
Dr Ronita Ram - Professor Gunnar Rimmel, Visiting Professor
Reference: Afolabi, H., Ram, R. and Rimmel, G. (2024) Transition in the sustainability standard setting for global sustainable development: the role of the IFRS Foundation and other salient groups. In: Venturelli, A. and Mio, C. (eds.) The Routledge Handbook of Accounting for the Sustainable Development Goals. Routledge. ISBN 9781032518282 (In Press)
Henley faculty authors:
Dr Ronita Ram - Professor Gunnar Rimmel, Visiting Professor
Reference: Swalih, M. M., Ram, R. and Tew, E. (2024) Environmental management accounting for strategic decision-making: a systematic literature review. Business Strategy and the Environment. ISSN 1099-0836 doi: https://doi.org/10.1002/bse.3828
Henley faculty authors:
Dr Ronita Ram
Reference: Egan, M., Ji, K. and Ram, R. (2023) Opportunities for deficient accountability through IFRS group accounting requirements. In: Carnegie, G. D. and Napier, C. J. (eds.) Handbook of Accounting, Accountability and Governance. Research Handbooks on Accounting series. Edward Egar, Cheltenham, pp. 424-447. ISBN 9781800886537
Henley faculty authors:
Dr Ronita Ram
Reference: Afolabi, H., Ram, R. and Rimmel, G. (2023) Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position. Sustainability Accounting, Management and Policy Journal, 14 (4). pp. 743-775. ISSN 2040-8021 doi: https://doi.org/10.1108/SAMPJ-01-2022-0052
Henley faculty authors:
Dr Ronita Ram - Professor Gunnar Rimmel, Visiting Professor
Reference: Afolabi, H., Ram, R. , Hussainey, K., Nandy, M. and Lodh, S. (2023) Exploration of small and medium entities’ actions on sustainability practices and their implications for a greener economy. Journal of Applied Accounting Research, 24 (4). pp. 655-681. ISSN 0967-5426 doi: https://doi.org/10.1108/JAAR-09-2022-0252
Henley faculty authors:
Dr Ronita Ram
Reference: Afolabi, H., Ram, R. and Rimmel, G. (2022) Harmonization of sustainability reporting regulation: analysis of a contested arena. Sustainability, 14 (9). 5517. ISSN 2071-1050 doi: https://doi.org/10.3390/su14095517
Henley faculty authors:
Dr Ronita Ram - Professor Gunnar Rimmel, Visiting Professor
Reference: Jorissen, A., Ram, R. and Barros, P. M. (2022) Are IFRS Standards a 'trusted' language for private firm credit decisions? An analysis of country differences in users’ perspective. Accounting and Finance, 62 (2). pp. 3021-3065. ISSN 1467-629X doi: https://doi.org/10.1111/acfi.12949
Henley faculty authors:
Dr Ronita Ram
Reference: Ram, R. and Newberry, S. (2017) Agenda entrance complexity in international accounting standard setting: the case of IFRS for SMEs. Abacus, 53 (4). pp. 485-512. ISSN 1467-6281 doi: https://doi.org/10.1111/abac.12122
Henley faculty authors:
Dr Ronita Ram
Reference: Ram, R. and Reddy, M. (2007) Corporate governance in Fiji’s Native Land Trust Board. Pacific Economic Bulletin, 22 (2). pp. 36-52. ISSN 0817-8038
Henley faculty authors:
Dr Ronita Ram
Reference: Ram, R. and Newberry, S. (2010) The International Accounting Standards Board's agenda formulation process: a standard for small and medium-sized entities. In: 5th Workshop on Accounting and Regulation, 23 - 25 September 2010, Siena, italy.
Henley faculty authors:
Dr Ronita Ram
Reference: Ram, R. (2013) Exploring the role of staff in the IASB's standard setting process: a case of IFRS for SMEs standard. In: 36th Annual Congress of the European Accounting Association EAA 2013, 6 - 8 May 2013, Paris, France.
Henley faculty authors:
Dr Ronita Ram
Reference: Ram, R. and Newberry, S. (2013) IFRS for SMEs: the IASB’S due process. Australian Accounting Review, 23 (1). pp. 3-17. ISSN 1035-6908 doi: https://doi.org/10.1111/j.1835-2561.2012.00174.x
Henley faculty authors:
Dr Ronita Ram
Reference: Newberry, S. and Ram, R. (2015) Understanding complexities in international accounting standard setting: agenda entry and the case of IFRS for SMEs. In: Accounting & Finance Association of Australia and New Zealand conference, 5 - 7 July 2015, Hobart, Australia. (Unpublished)
Henley faculty authors:
Dr Ronita Ram

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Module code: ACM010

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This module aims to develop knowledge, understanding and critical appreciation of a broad range of topical issues facing the accountancy profession and industry....

Module code: AC308

International Financial Reporting 1

This module aims to develop students’ critical knowledge and understanding of decision-useful investor-related financial reporting via a consideration of the principles and methods that underlie the preparation and presentation of...

Module code: MMM062

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This module aims to develop and add to the knowledge, understanding and critical appreciation of a broad range of topical issues facing the accountancy profession and industry. This is achieved...

Module code: AC315

Module convenor for:

  • AC101 Introduction to Accounting