Professor Kerry Jacobs

School of Business
  • ABOUT
  • PUBLICATIONS

Kerry Jacobs is Professor of Accounting at UNSW Canberra Australia.  His research interests are focused on issues of public sector accountability, governance, audit, financial management and reform, particularly the relationship between accounting and politics  He received his PhD from the University of Edinburgh in Scotland and he has been honoured as a fellow of the New Zealand and the two Australian professional accounting associations.  Kerry Jacobs has published over 40 papers and contributed to 5 different books about different aspects of public sector accountability and governance.  He serves on the editorial board for a range of academic and professional journals on accounting and accountability and has provided international training and consulting in these areas.  He is an ACT council member  of the ICAA and is on the Audit and Risk committee for the Victorian and the Queensland Auditor General’s Offices.

Books

Stapenhurst R; Pelizzo R; Jacobs K, 2013, Following the Money - Comparing Parliamentary Public Accounts Committees

Newberry S; Jacobs K, 2007, Obtaining the Levers of Power: the Treasury and the Introduction of New Zealand's Public Sector Financial Reforms, 10.1016/S1041-7060(07)13006-6

Book Chapters

Jacobs K, 2016, 'The Man Who Always Asked Why! The Reflexive Accounting of Tony Lowe', in Haslam J; Sikka P (ed.), Pioneers of Critical Accounting A Celebration of the Life of Tony Lowe, Springer, pp. 19 - 30, 10.1057/978-1-137-54212-0

Cuganesan S; Jacobs K; Lacey D, 2014, 'Beyond new public management: Does performance measurement drive public value in networks?', in Studies in Public and Non-Profit Governance, pp. 21 - 42, 10.1108/S2051-663020140000003000

Jacobs K; Newberry S, 2008, 'Obtaining the levers of Power: The Treasury and the Introduction of New Zealand’s Public Sector Financial Reforms', in Lehman CR (ed.), Envisioning a New Accountability: Advances in Public Interest Accounting, JAI Press, 10.1016/S1041-7060(07)13006-6

Journal articles

Ahn P; Jacobs K, 2018, 'Using photographs in interpreting cultural and symbolic meaning: A reflection on photographs of the Korean Association for Government Accounting', Accounting Forum, vol. 42, pp. 142 - 152, 10.1016/j.accfor.2017.08.002

Jacobs K; Fukofuka P, 2018, 'Accounting as capital and doxa: exploring power and resistance in World Bank projects in Tonga', Accounting, Auditing & Accountability Journal, vol. 31, pp. 608 - 625, 10.1108/AAAJ-10-2015-2257

Rana T; Hoque Z; Jacobs K, 2018, 'Public sector reform implications for performance measurement and risk management practice: insights from Australia', Public Money and Management, pp. 1 - 10, 10.1080/09540962.2017.1407128

Chohan UW; Jacobs K, 2017, 'Public Value in Politics: A Legislative Budget Office Approach', International Journal of Public Administration, vol. 40, pp. 1063 - 1073, 10.1080/01900692.2016.1242612

Hayes C; Jacobs K, 2017, 'The processes of inclusion and exclusion: The role of ethnicity and class in women’s relation with the accounting profession', Accounting, Auditing and Accountability Journal, vol. 30, pp. 565 - 592, 10.1108/AAAJ-04-2015-2024

Chohan UW; Jacobs K, 2017, 'Public value as rhetoric: a budgeting approach', International Journal of Public Administration, pp. 1 - 11, 10.1080/01900692.2017.1373673

Chohan UW; Jacobs K, 2017, 'The Presidentialisation thesis and parliamentary budget offices', Parliamentary Affairs, vol. 70, pp. 361 - 376, 10.1093/pa/gsw026

Yapa PWS; Jacobs K; Huot BC, 2016, 'The field of accounting: Exploring the presence and absence of accounting in Cambodia', Accounting, Auditing and Accountability Journal, vol. 29, pp. 401 - 427, 10.1108/AAAJ-02-2012-00942

Stapenhurst R; Jacobs K; Olaore O, 2016, 'Legislative oversight in Nigeria: an empirical review and assessment', Journal of Legislative Studies, vol. 22, pp. 1 - 29, 10.1080/13572334.2015.1134908

Baskerville RF; Jacobs K; Joannides de Lautour V; Sissons J, 2016, 'Ethnicity as inclusion and exclusion: Drawing on concept and practice in accounting research', Accounting, Auditing and Accountability Journal, vol. 29, pp. 1262 - 1269, 10.1108/AAAJ-07-2016-2643

Jacobs K, 2016, 'Theorising Interdisciplinary Public Sector Accounting Research', Financial Accountability and Management, vol. 32, pp. 469 - 488, 10.1111/faam.12093

Chohan U; Jacobs K, 2016, 'A Parliamentary Budget Office in Fiji: Scope and Possibility', AUSTRALASIAN PARLIAMENTARY REVIEW, vol. 31, pp. 117 - 129

Shelton W; Jacobs K, 2015, 'Allan Douglas Barton: A scholar who spanned theory and practice', Accounting History, vol. 20, pp. 20 - 42, 10.1177/1032373214564368

Jones K; Jacobs K, 2014, 'The cerberus from warringah: F.A. Bland and the renaissance of the public accounts committee', Australian Journal of Politics and History, vol. 60, pp. 43 - 57, 10.1111/ajph.12044

Stapenhurst F; Jacobs K; Pelizzo R, 2014, 'Corruption and Legislatures', Public Integrity, vol. 16, pp. 285 - 304, 10.2753/PIN1099-9922160304

Jacobs K; Cuganesan S, 2014, 'Interdisciplinary accounting research in the public sector dissolving boundaries to tackle wicked problems', Accounting, Auditing and Accountability Journal, vol. 27, pp. 1250 - 1256, 10.1108/AAAJ-06-2014-1732

Ahn PD; Jacobs K; Lim DW; Moon K, 2014, 'Beyond Self-Evident: Recognising the Problematic Political Context of Accrual Accounting Adoption in South Korea', Financial Accountability and Management, vol. 30, pp. 25 - 48, 10.1111/faam.12026

Lodhia S; Jacobs K, 2013, 'The practice turn in environmental reporting: A study into current practices in two Australian commonwealth departments', Accounting, Auditing and Accountability Journal, vol. 26, pp. 595 - 615, 10.1108/09513571311327471

Jacobs K, 2013, 'Making Sense of Social Practice: Theoretical Pluralism in Public Sector Accounting Research: A Reply', Financial Accountability & Management, vol. 29, pp. 111 - 115, 10.1111/faam.12005

O'Connor NG; Wu A; Jacobs K, 2013, 'The Impact of Power Differentials on Management Accounting in Supply Chain Relationships: An Exploratory Study of Technology Firms', SSRN Electronic Journal, 10.2139/ssrn.2292802

LACEY DAVID; CUGANESAN SURESH; GOODE SIGI; JACOBS KERRY, 2012, 'CELEBRATING ADVERSITY: INTER-ORGANIZATIONAL DEPENDENCE AND PUBLIC SECTOR PERFORMANCE REPORTING IN THE AUSTRALIAN FEDERAL POLICE', Public Administration, vol. 90, pp. 393 - 411, 10.1111/j.1467-9299.2011.01964.x

Jacobs K; Habib M; Musyoki N; Jubb C, 2012, 'Empowering or oppressing: The case of microfi nance institutions', Handbook of Accounting and Development, pp. 162 - 181, 10.4337/9781781002605.00015

Lodhia S; Jacobs K; Park YJ, 2012, 'Driving public sector environmental reporting: The disclosure practices of Australian Commonwealth Departments', Public Management Review, vol. 14, pp. 631 - 647, 10.1080/14719037.2011.642565

Jacobs K; Evans S, 2012, 'Constructing accounting in the mirror of popular music', Accounting, Auditing and Accountability Journal, vol. 25, pp. 673 - 702, 10.1108/09513571211225097

Jacobs K, 2012, 'Making Sense of Social Practice: Theoretical Pluralism in Public Sector Accounting Research', FINANCIAL ACCOUNTABILITY & MANAGEMENT, vol. 28, pp. 1 - 25, 10.1111/j.1468-0408.2011.00534.x

Jacobs K, 2012, 'Allan Barton 3 March, 1933 - 9 June, 2012 Obituary', FINANCIAL ACCOUNTABILITY & MANAGEMENT, vol. 28, pp. IV - V, 10.1111/j.1468-0408.2012.00549.x

Smith D; Jacobs K, 2011, '"Breaking up the sky": The characterisation of accounting and accountants in popular music', Accounting, Auditing and Accountability Journal, vol. 24, pp. 904 - 931, 10.1108/09513571111161648

Jacobs K, 2011, 'Enlightenment and emancipation: Reflections for critical accounting research', Critical Perspectives on Accounting, vol. 22, pp. 510 - 515, 10.1016/j.cpa.2010.11.005

Samkin G; Evans S; Jacobs K, 2010, 'Accounting: an unAustralian activity?', Qualitative Research in Accounting & Management, vol. 7, pp. 378 - 394, 10.1108/11766091011072800

Jacobs K, 2009, 'Beyond commercial in confidence: Accounting for power privatisation in Victoria', Accounting, Auditing and Accountability Journal, vol. 22, pp. 1258 - 1283, 10.1108/09513570910999300

Jones K; Jacobs K, 2009, 'Public accounts committees, new public management, and institutionalism: A case study', Politics and Policy, vol. 37, pp. 1023 - 1046, 10.1111/j.1747-1346.2009.00209.x

Jacobs K, 2009, 'Value in exchange', Accounting, Auditing and Accountability Journal, vol. 22, pp. 1149 - 1149, 10.1108/09513570910987420

Jacobs K, 2009, 'Now it is the moving time', Accounting, Auditing and Accountability Journal, vol. 22, pp. 302, 10.1108/09513570910933997

Jacobs K; Jones K, 2009, 'Legitimacy and parliamentary oversight in Australia: The rise and fall of two public accounts committees', Accounting, Auditing & Accountability Journal, vol. 22, pp. 13 - 34

Modell S; Jacobs K; Wiesel F, 2007, 'A process (re)turn?. Path dependencies, institutions and performance management in Swedish central government', Management Accounting Research, vol. 18, pp. 453 - 475, 10.1016/j.mar.2006.12.001

Jacobs K; Jones K; Smith D, 2007, 'Public Accounts Committees in Australasia: The state of play(#)', AUSTRALASIAN PARLIAMENTARY REVIEW, vol. 22, pp. 28 - 44

Li B; Niininen O; Jacobs K, 2006, 'Spiritual well-being through vacations: Exploring the travel motives of the young Christian travellers', Tourism, vol. 54, pp. 211 - 224

Rani Thanacoody P; Timothy B; Michelle B; Kerry J, 2006, 'Career progression among female academics: A comparative study of Australia and Mauritius', Women in Management Review, vol. 21, pp. 536 - 553, 10.1108/09649420610692499

Jones K; Jacobs K, 2006, 'Governing the Government: The paradoxical place of the Public Accounts Committee', AUSTRALASIAN PARLIAMENTARY REVIEW, vol. 21, pp. 63 - 79

Jacobs K, 2005, 'Half a pound of tuppeny rice', Accounting, Auditing and Accountability Journal, vol. 18, pp. 884, 10.1108/09513570510627757

Molyneaux C; Jacobs K, 2005, 'Waiting for Marxo: A short play in two acts', Critical Perspectives on Accounting, vol. 16, pp. 1059 - 1066, 10.1016/j.cpa.2004.02.005

Jacobs K, 2005, 'The sacred and the secular: Examining the role of accounting in the religious context', Accounting, Auditing and Accountability Journal, vol. 18, pp. 189 - 210, 10.1108/09513570510588724

Jacobs K, 2005, 'HYBRIDISATION OR POLARISATION: DOCTORS AND ACCOUNTING IN THE UK, GERMANY AND ITALY', FINANCIAL ACCOUNTABILITY & MANAGEMENT, vol. 21, pp. 135 - 161, 10.1111/j.1468-0408.2005.00213.x

Jacobs K; Marcon G; Witt D, 2004, 'Cost and performance information for doctors: An international comparison', Management Accounting Research, vol. 15, pp. 337 - 354, 10.1016/j.mar.2004.03.005

Jacobs K; Walker SP, 2004, 'Accounting and accountability in the Iona Community', Accounting, Auditing & Accountability Journal, vol. 17, pp. 361 - 381, 10.1108/09513570410545786

Bragato L; Jacobs K, 2003, 'Care pathways: The road to better health services?', Journal of Health Organization and Management, vol. 17, pp. 164 - 180, 10.1108/14777260310480721

Jacobs K, 2003, 'Class reproduction in professional recruitment: Examining the accounting profession', Critical Perspectives on Accounting, vol. 14, pp. 569 - 596, 10.1016/S1045-2354(02)00140-5

Jacobs K, 2003, 'A long-haul chair', Accounting, Auditing & Accountability Journal, vol. 16, pp. 20, 10.1108/aaaj.2003.05916bae.003

Jacobs K; Kemp J, 2002, 'Exploring accounting presence and absence: Case studies from Bangladesh', Accounting, Auditing & Accountability Journal, vol. 15, pp. 143 - 161, 10.1108/09513570210425592

Broadbent J; Jacobs K; Laughlin R, 2001, 'Organisational resistance strategies to unwanted accounting and finance changes: The case of general medical practice in the UK', Accounting, Auditing & Accountability Journal, vol. 14, pp. 565 - 586, 10.1108/EUM0000000006263

Jacobs K; Barnett P, 2000, 'Policy transfer and policy learning: A study of the 1991 New Zealand health services taskforce', Governance, vol. 13, pp. 185 - 213, 10.1111/0952-1895.00128

Barnett P; Jacobs K, 2000, 'Policy-making in a restructured state: The case of the 1991 health reform policy in New Zealand', Australian Journal of Public Administration, vol. 59, pp. 73 - 86, 10.1111/1467-8500.00141

Jacobs K, 2000, 'Evaluating accountability: Finding a place for the Treaty of Waitangi in the New Zealand public sector', Accounting, Auditing & Accountability Journal, vol. 13, pp. 360 - 380, 10.1108/09513570010334919

Broadbent J; Jacobs K; Laughlin R, 1999, 'Comparing schools in the U.K. and New Zealand: Individualizing and socializing accountabilities and some implications for management control', Management Accounting Research, vol. 10, pp. 339 - 361, 10.1006/mare.1999.0113

Stevenson Smith G; Jacobs K, 1999, 'New Zealand: the dynamics behind a reinvented government', International Journal of Public Administration, vol. 22, pp. 347 - 379, 10.1080/01900699908525386

Jacobs K, 1998, 'Costing health care: A study of the introduction of cost and budget reports into a GP association', Management Accounting Research, vol. 9, pp. 55 - 70, 10.1006/mare.1997.0066

Jacobs K, 1998, 'Value for money auditing in New Zealand: Competing for control in the public sector', British Accounting Review, vol. 30, pp. 343 - 360, 10.1006/bare.1998.0077

Jacobs K, 1997, 'A reforming accountability: GPs and health reform in New Zealand', International Journal of Health Planning and Management, vol. 12, pp. 169 - 185, 10.1002/(SICI)1099-1751(199707/09)12:3<169::AID-HPM478>3.0.CO;2-#

Jacobs K, 1997, 'A reforming accountability: GPs and health reform in New Zealand', The International Journal of Health Planning and Management, vol. 12, pp. 169 - 185, 10.1002/(SICI)1099-1751(199707/09)12:3<169::AID-HPM478>3.3.CO;2-R

Jacobs K, 1997, 'The Decentralisation Debate and Accounting Controls in the New Zealand Public Sector', Financial Accountability and Management, vol. 13, pp. 331 - 343, 10.1111/1468-0408.00042

Jacobs K; Nilakant V, 1996, 'The corporatization of health care: An evaluation and an alternative', Health Services Management Research, vol. 9, pp. 107 - 114, 10.1177/095148489600900205

Jacobs K; Barnett P, 1996, 'A BUDGETHOLDING EXPERIMENT IN NEW ZEALAND', Financial Accountability and Management, vol. 12, pp. 107 - 123, 10.1111/j.1468-0408.1996.tb00182.x

Jacobs K, 1995, 'Budgets: A medium of organizational transformation', Management Accounting Research, vol. 6, pp. 59 - 75, 10.1006/mare.1995.1004

Jacobs K, 1994, 'The management of health care: a model of control', Health policy, vol. 29, pp. 157 - 171, 10.1016/0168-8510(94)90013-2

Creative Written Works

Jacobs K; LINNENLUECKE M; SMITH T, 2018, "Otherwise", Publication: Emerald Publishing Limited, publication category: Creative Written Works, 10.1108/AAAJ-07-2017-3035

Jacobs K; Linnenluecke M; Smith T, 2016, Are we impaired?:, Publication: Emerald Group Publishing Limited, publication category: Creative Written Works, 10.1108/AAAJ-07-2015-2116