Professor Carol Tilt

Professor in Financial Accounting UniSA Business

City West Campus (WL4-56)
tel +61 8 830 27048
fax +61 8 830 20992

email Carol.Tilt@unisa.edu.au

Research Degree Supervisor

About me

Professor Carol Tilt is a Professor of Accounting. She is the Co-Director of the UniSA Yunus Social Business Centre. Carol has degrees in Education and Accounting, and her PhD was on environmental policy and reporting by Australian Companies. She is a fellow of CPA Australia, is a CA and FCMA, and is a member of the Accounting and Finance Association of Australia and New Zealand (AFAANZ). She is also a member of the Centre for Social and Environmental Accounting Research (CSEAR) in Scotland.

Carol has held previous positions as the Director of Research at the Australian Institute of Business and the Dean and Professor of Accounting at Flinders Business School. She has over 20 years of experience teaching at undergraduate ... Read more

UniSA Business

Recognised and respected for our quality education, career outcomes and research expertise, UniSA Business creates leaders for change and transforms modern business practice.

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Research

Research themes

Transforming societies

Research focus

Business and Management
Accounting, Auditing and Accountability
Commerce, Management, Tourism and Services
Studies in Human Society
Applied Ethics

Highlights

Social and Environmental Reporting, Sustainability Reporting

Best Paper Award 2018: Situ, H & Tilt, C 2018, 'Mandatory? Voluntary? A discussion of corporate environmental disclosure requirements in China', Social and environmental accountability journal, vol. 38, no. 2, pp. 131-144.

Research

Outputs

Research since 2008 is shown below. To see earlier years visit ORCID or Scopus

Open access indicates that an output is open access.

Highlights

Year	Output
2018	Situ, H & Tilt, C 2018, 'Mandatory? Voluntary? A discussion of corporate environmental disclosure requirements in China', Social and Environmental Accountability Journal, vol. 38, no. 2, pp. 131-144. Open access 4
2016	Dissanayake, D, Tilt, C & Xydias-Lobo, M 2016, 'Sustainability reporting by publicly listed companies in Sri Lanka', Journal of Cleaner Production, vol. 129, pp. 169-182. Open access 33 21
2016	Tilt, C 2016, 'Corporate social responsibility research: the importance of context', International Journal of Corporate Social Responsibility, vol. 1, article no. 2, pp. 1-9. Open access 5
2015	Rao, K & Tilt, C 2015, 'Board composition and corporate social responsibility: the role of diversity, gender, strategy and decision making', Journal of Business Ethics, vol. 138, no, 2, pp. 327-347. 140 111 2
2010	Tilling, M & Tilt, CA 2010, 'The edge of legitimacy: Voluntary social and environmental reporting in Rothmans' 1956-1999 annual reports', Accounting Auditing and Accountability Journal, vol. 23, no. 1, pp. 55-81. 123 94

Chapters

Year	Output
2016	Situ, H, Tilt, C & Seet, P-S 2016, 'Changing economies for a more sustainable future: the influence of stakeholders and environmental reporting developments in transforming Chinese corporate practices', in C Andressen (ed.), China's changing economy: trends, impacts and the future, Routledge, UK, ch. 11, pp. 174-196.
2014	Rinaldi, L, Unerman, J & Tilt, C 2014, 'The role of stakeholder engagement and dialogue within the sustainability accounting and reporting process', in J Bebbington, J Unerman & B O'Dwyer (eds), Sustainability accounting and accountability, 2nd ed., Routledge, UK, ch. 6, pp. 86-107.
2010	Tilt, CA 2010, 'Corporate responsibility, accounting and accountants', Professionals perspectives of corporate social responsibility, Springer, Germany, ch. 1, pp. 11-32. 15

Journal Articles

Year	Output
2020	Cho, CH, Lodhia, SK, Michelon, G & Tilt, CA 2020, 'Farewell tribute to professor Rob Gray', Accounting Forum, vol. 44, no. 3, pp.179. 7
2020	Dissanayake, D, Kuruppu, S, Qian, W & Tilt, C 2020, 'Barriers for sustainability reporting: evidence from Indo-Pacific region', Meditari: Accountancy Research, online, pp. 1-30. Open access
2020	Qian, W, Tilt, C, Dissanayake, D & Kuruppu, S 2020, 'Motivations and impacts of sustainability reporting in the Indo-Pacific region: normative and instrumental stakeholder approaches', Business Strategy and the Environment, online, pp. 1-15. 1
2020	Rao, KK & Tilt, C 2020, 'Gender and CSR decisions: perspectives from Australian boards', Meditari: Accountancy Research, in press, pp. 1-26. Open access 2
2020	Rinaldi, L, Cho, CH, Lodhia, SK, Michelon, G & Tilt, C 2020, 'Accounting in times of the COVID-19 pandemic: a forum for academic research', Accounting Forum, vol. 44, no. 3, pp. 180-183. 15
2020	Seda, L & Tilt, CA 2020, 'Disclosure of fraud control information in annual reports as a means of discharging public accountability', Journal of Financial Crime, online, pp. 1-30. Open access 1
2020	Situ, H, Tilt, C & Seet, P-S 2020, 'The influence of the Chinese government's political ideology in the field of corporate environmental reporting', Accounting Auditing and Accountability Journal, online, pp. 1-28. Open access
2020	Tilt, CA, Qian, W, Kuruppu, S & Dissanayake, D 2020, 'The state of business sustainability reporting in sub-Saharan Africa: an agenda for policy and practice', Sustainability Accounting Management and Policy Journal, online, pp. 1-30. Open access
2019	Dissanayake, D, Tilt, C & Qian, W 2019, 'Factors influencing sustainability reporting by Sri Lankan companies', Pacific Accounting Review, vol. 31, no.1, pp. 84-109. 6 3 1
2019	Gunawan, J, Permatasari, P & Tilt, C 2019, 'Sustainable development goal disclosures: do they support responsible consumption and production?', Journal of Cleaner Production, online, pp. 1-12. 7 1 8
2019	Kuruppu, SC, Milne, MJ & Tilt, CA 2019, 'Gaining, maintaining and repairing organisational legitimacy: when to report and when not to report', Accounting Auditing and Accountability Journal, vol. 32, no. 7, pp. 2062-2087. Open access 2
2019	Tucker, BP & Tilt, CA 2019, ''You know it when you see it': in search of 'the ideal' research culture in university accounting faculties', Critical Perspectives on Accounting, vol. 64, article no. 102069, pp. 1-21.
2018	Situ, H & Tilt, C 2018, 'Mandatory? Voluntary? A discussion of corporate environmental disclosure requirements in China', Social and Environmental Accountability Journal, vol. 38, no. 2, pp. 131-144. Open access 4
2018	Situ, H, Tilt, CA & Seet, PS 2018, 'The Influence of the government on corporate environmental reporting in China: an authoritarian capitalism perspective', Business and Society, online, pp.1-41. Open access 6 3
2018	Tilt, CA, Xydias-Lobo, M, Rodricks, F & Reynolds, G 2018, 'Integrated reporting and sustainability: a note on perceptions of the accounting profession', vol. 1, no. 1, pp. 45-64. Open access
2017	Powell, L & Tilt, C 2017, 'The examination of power and politics in a conservation organisation', Accounting Auditing and Accountability Journal, vol. 30, no. 3, pp. 482-509. Open access 4 2
2016	Dissanayake, D, Tilt, C & Xydias-Lobo, M 2016, 'Sustainability reporting by publicly listed companies in Sri Lanka', Journal of Cleaner Production, vol. 129, pp. 169-182. Open access 33 21
2016	Rao, K & Tilt, C 2016, 'Board diversity and CSR reporting: an Australian study', Meditari: Accountancy Research, vol. 24, no. 2, pp. 182-210. 66 44
2016	Tilt, C 2016, 'Corporate social responsibility research: the importance of context', International Journal of Corporate Social Responsibility, vol. 1, article no. 2, pp. 1-9. Open access 5
2015	Rao, K & Tilt, C 2015, 'Board composition and corporate social responsibility: the role of diversity, gender, strategy and decision making', Journal of Business Ethics, vol. 138, no, 2, pp. 327-347. 140 111 2
2012	Rao, KK, Tilt, CA & Lester, LH 2012, 'Corporate governance and environmental reporting: An Australian study', Corporate Governance: The International Journal of Business in Society, vol. 12, no. 2, pp. 143-163. 109 5 2
2012	Situ, H & Tilt, C 2012, 'Chinese government as a determinant of corporate environmental reporting: a study of large Chinese listed companies', Journal of the Asia Pacific Centre for Environmental Accountability, vol. 18, no. 4, pp. 251-286. Open access
2010	Tilling, M & Tilt, CA 2010, 'The edge of legitimacy: Voluntary social and environmental reporting in Rothmans' 1956-1999 annual reports', Accounting Auditing and Accountability Journal, vol. 23, no. 1, pp. 55-81. 123 94
2009	Reinig, CJ & Tilt, CA 2009, 'Corporate Social Responsibility Issues in Media Releases: A Stakeholder Analysis of Australian Banks', Issues in Social and Environmental Accounting, vol. 2, no. 2, pp. 176-197.
2008	Tilt, C, Davidson, R & Tilling, M 2008, 'NGO Communication and activism via electronic media: Australian evidence', Third Sector Review, vol. 14, no. 2, pp. 75-96.
2008	Tilt, CA 2008, 'Environmental disclosure outside the annual report', International Journal of Management and Decision Making, vol. 9, no. 3, pp. 288-309. 17

Conferences

Year	Output
2016	Rao, K & Tilt, CA 2016, 'Gender and CSR decisions: Australian evidence', 8th Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, RMIT University, article no. 187, pp. 1-28. Open access
2016	Silawi, A & Tilt, C 2016, 'The rationales behind corporate involvement and reporting on community activities: evidence from Saudi Arabia', Australasian Centre for Social and Environmental Accounting Conference (A-CSEAR), University of South Australia, pp. 380-412. Open access
2016	Situ, H & Tilt, C 2016, 'Mandatory? Voluntary? A discussion of environmental disclosure requirements in China', Australasian Centre for Social and Environmental Accounting Conference (A-CSEAR), University of South Australia, pp. 413-427. Open access
2015	Rao, K & Tilt, C 2015, 'Board diversity and CSR reporting: Australian evidence', in J Dumay & J Hazelton (eds), 14th Australasian Centre on Social and Environmental Accounting Research Conference (A-CSEAR 2015), Academic Publishers and Publishing International, pp. 116-125. Open access
2015	Situ, H, Tilt, C & Seet, P-S 2015, 'Corporate Environmental Reporting (CER) in China: a stakeholder perspective', in J Dumay & J Hazelton (eds), 14th Australasian Centre on Social and Environmental Accounting Research Conference (A-CSEAR 2015), Academic Publishers and Publishing International, pp. 165-173. Open access
2013	Rao, KK & Tilt, CA 2013, 'Corporate governance and corporate social responsibility: A critical review', in K Hughes et al. (eds), 7th Asia Pacific Interdisciplinary Research in Accounting Conference, APIRA - Asia Pacific Interdisciplinary Research in Accounting, pp. 1-24. Open access
2013	Reynolds, GN & Tilt, CA 2013, 'An investigation of how management accounting supports corporate environmental strategy: Case studies of Australian businesses', in K Kokubu, N Sawabe & M Sakaue (eds), 7th Asia Pacific Interdisciplinary Research in Accounting Conference, APIRA - Asia Pacific Interdisciplinary Research in Accounting, paper no. K085, pp. 1-55. Open access
2013	Situ, H, Tilt, CA, Seet, P-S & Smith, M 2013, 'Understanding the Chinese Government's influence on corporate environmental reporting among Chinese firms', in K Kokubu, N Sawabe & M Sakaue (eds), 7th Asia Pacific Interdisciplinary Research in Accounting Conference, APIRA - Asia Pacific Interdisciplinary Research in Accounting, paper no. K104, pp. 1-22. Open access

External engagement & recognition

Collaborations

Highlights

Professor Tilt is a member of the Governing Council, and Chair of the Australasian Conference sub-Committee, of the Centre for Social and Environmental Accounting, University of St Andrews, Scotland.

External engagement & recognition

Collaborations

Organisation	Country
Edith Cowan University	AUSTRALIA
Flinders University	AUSTRALIA
Murdoch University	AUSTRALIA
Parahyangan University	INDONESIA
RMIT University	AUSTRALIA
Royal Holloway, University of London	UNITED KINGDOM
Torrens University Australia	AUSTRALIA
Universitas Trisakti	INDONESIA
University of Adelaide	AUSTRALIA
University of Bristol	UNITED KINGDOM
University of Canterbury	NEW ZEALAND
University of London	UNITED KINGDOM
University of South Australia	AUSTRALIA
York University	CANADA

External engagement & recognition

Engagement/recognition	Year
Co-editor Accounting Forum	2019
Co-editor Accounting Forum	2018
Editorial Advisory Board Sustainability Accounting, Management and Policy Journal (SAMPJ)	2018
Editorial Board Member Accounting Forum	2018
Editorial Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2018
Editorial Board Member International Journal of Corporate Social Responsibility	2018
Editorial Board Member Management Accounting Frontiers (MAF)	2018
Editorial Board Member Meditari Accountancy Research (MAR)	2018
Board member Zoos SA	2017
Council Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2017
Editorial Board Member Accounting Forum	2017
Editorial Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2017
Editorial Board Member International Journal of Corporate Social Responsibility	2017
Editorial Board Member Meditari Accountancy Research (MAR)	2017
Editorial Board Member Sustainability Accounting, Management and Policy Journal (SAMPJ)	2017
Editorial Board Member Management Accounting Frontiers (MAF)	2017
Board member Zoos SA	2016
Branch President Institute of Certified Management Accountants	2016
Editorial Board Member Accounting Forum	2016
Editorial Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2016
Editorial Board Member International Journal of Corporate Social Responsibility	2016
Editorial Board Member Journal of Applied Management Accounting Research	2016
Editorial Board Member Meditari Accountancy Research (MAR)	2016
Editorial Board Member Sustainability Accounting, Management and Policy Journal (SAMPJ)	2016
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2016
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2016
Volunteer Guide and Children Zoo Volunteer Zoos SA	2016
Board member Zoos SA	2015
Branch President Institute of Certified Management Accountants	2015
Editorial Board Member Accounting Forum	2015
Editorial Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2015
Editorial Board Member Journal of Applied Management Accounting Research	2015
Editorial Board Member Meditari Accountancy Research (MAR)	2015
Editorial Board Member Sustainability Accounting, Management and Policy Journal (SAMPJ)	2015
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2015
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2015
Volunteer Guide and Children Zoo Volunteer Zoos SA	2015
Board member Zoos SA	2014
Editorial Board Member Accounting Forum	2014
Editorial Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2014
Editorial Board Member Journal of Applied Management Accounting Research	2014
Editorial Board Member Meditari Accountancy Research (MAR)	2014
Editorial Board Member Sustainability Accounting, Management and Policy Journal (SAMPJ)	2014
Inducted into the Hall of Fame for Social and Environmental Researchers Australasian Conference on Social and Environmental Accounting Research	2014
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2014
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2014
Outstanding Reviewer, Emerald Literati Network Award for Excellence Emerald Group Publishing	2014
Volunteer Guide and Children Zoo Volunteer Zoos SA	2014
Editorial Board Member Accounting Forum	2013
Editorial Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2013
Editorial Board Member Journal of Applied Management Accounting Research	2013
Editorial Board Member Meditari Accountancy Research (MAR)	2013
Editorial Board Member Sustainability Accounting, Management and Policy Journal (SAMPJ)	2013
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2013
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2013
Volunteer Guide and Children Zoo Volunteer Zoos SA	2013
Editorial Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2012
Editorial Board Member Journal of Applied Management Accounting Research	2012
Editorial Board Member Meditari Accountancy Research (MAR)	2012
Editorial Board Member Sustainability Accounting, Management and Policy Journal (SAMPJ)	2012
Editorial Board Member Accounting Forum	2012
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2012
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2012
Volunteer Guide and Children Zoo Volunteer Zoos SA	2012
Editorial Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2011
Editorial Board Member Journal of Applied Management Accounting Research	2011
Editorial Board Member Sustainability Accounting, Management and Policy Journal (SAMPJ)	2011
Editorial Board Member Accounting Forum	2011
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2011
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2011
Volunteer Guide and Children Zoo Volunteer Zoos SA	2011
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2010
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2010
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2009
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2009
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2008
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2008

Teaching & student supervision

Research degree supervision

Supervisions from 2010 shown

Thesis title	Student status
An investigation of whether the financialization of the health sector has affected the risk and return of the healthcare system	Current
Assessing the effectiveness of Australian health policies using financial data series	Current
Board of director composition and corporate social responsibility: a case of Jordan pre and during the Arab Spring	Current
Corporate social responsibility motivation and performance from a traditional developing country setting perspective from Islamic banking	Current
Stakeholder accountability in the era of big data: an examination of online platform companies	Current
Sustainable entrepreneurial practices and reporting in Indian corporate sector	Current
The Impact of Australian NFP Regulatory Reforms on the reporting practices of registered charities.	Current
An investigation of CEO characteristics on financing and innovation	Completed
Environmental management accounting as a medium for improved water management in the Australian wine industry: an empirical analysis	Completed
Sustainability reporting in Sri Lanka: determinants, motivations and impediments	Completed
The role of local government in influencing company environmental information disclosure in China	Completed

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Professor Carol Tilt

About me

About me

UniSA Business

About me

Professional Associations

Experience

Qualifications

Work history

Research

Research themes

Research focus

Highlights

Projects

Outputs

Highlights

Chapters

Journal Articles

Conferences

Current research & highlights

External engagement & recognition

Collaborations

Highlights

Collaborations

External engagement & recognition

Co-editor

Co-editor

Editorial Advisory Board

Editorial Board Member

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Editorial Board Member

Board member

Council Member

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Board member

Branch President

Editorial Board Member

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Member

Member

Volunteer Guide and Children Zoo Volunteer

Board member

Branch President

Editorial Board Member

Editorial Board Member

Editorial Board Member

Editorial Board Member

Editorial Board Member

Member

Member

Volunteer Guide and Children Zoo Volunteer

Board member

Editorial Board Member

Editorial Board Member

Editorial Board Member

Editorial Board Member

Editorial Board Member

Inducted into the Hall of Fame for Social and Environmental Researchers

Member

Member

Outstanding Reviewer, Emerald Literati Network Award for Excellence

Volunteer Guide and Children Zoo Volunteer

Editorial Board Member

Editorial Board Member

Editorial Board Member

Editorial Board Member

Editorial Board Member

Member

Member