Prem Yapa

Region of Interest

South Asia

Primary Country of Residence



Senior Lecturer


La Trobe University


Mailing Address

School of Business
La Trobe University
Victoria 3086 AUSTRALIA

Phone/Fax Number(s)

phone: 61/03-9479-1642
Fax: 61/03-9479-5971

Countries of Specialization

Sri Lanka, Brunei


PhD in Accounting and Finance (University of Wollongong, Australia), MBA
(Leuven, Belgium), PG. Dip in Population Studies (University of Colombo,
Ceylon) B.Com (Hon), (Ceylon), CPA Australia.

Research Interests

Specific interests and research publications involve the areas of:
. professinalization - Accounting,
. Cross cultural issues in accounting,
. Accounting education and training,
. Accounting in Oil exporting countries.

Prem Yapa is a Senior Lecturer in the School of Business, La Trobe
University, Australia. He has published in the areas of accounting education
and training, accounting in developing countries, professionalization and
accounting in oil exporting countries. Prior to joining La Trobe University
in 1999, Prem had teaching and research experience in Sri Lanka and

Prem was (1993-1995) the head of Accounting & Management department at the
University of Brunei. He has also actively involved as a consultant on
accounting development projects. Some of his work has been with the public
and private sectors in Singapore, Brunei, Malaysia, Hong Kong, Sri Lanka
and Philippines and Vietnam.


Refereed Journal Articles and book chapters

1. Senarath Yapa, P.W.and Perera M.H. B (2004) "Accounting
in Sri Lanka" A book chapter in Asian Accounting Hand Book ( forthcoming)
2. Senarath Yapa, P.W. (2003)"Accounting Education and Training in
ASEAN: The Western Influence and the Experience of Singapore, Malaysia,
Indonesia and Brunei Darussalam" Research in Accounting in Emerging
Economies, JAI Press.
3. Senarath Yapa, P.W. and Harvey, D. (2002), The Impact of Goods and
Services Tax on SMEs, Australian GST Journal, Vol.1 Issue 8. December/January.
4. Senarath Yapa, P.W (2000), University-Profession partnership in
accounting education: The case of Sri Lanka, Accounting Education, An
International Journal Vol. 9, No.3, pp 297-307.
5. Senarath Yapa, P.W. and Harvey, D. (2000), Impact of tax reform
on local government engagement in the national process, A Discussion
Document, Rural and regional Victoria- Challenge for the state government,
ISBN - 1864465131, Centre for Sustainable Regional Communities (CSRC).pp.
6. Senarath Yapa, P.W.(1999), 'Professional accounting environment in
Brunei Darussalam', Accounting, Accountability and Auditing Journal,
Vol.13, No3. pp328-339.
7. Senarath Yapa, P.W. (1999), An exploratory study of financial
training and development in the construction industry of Brunei
Darussalam' Construction Industry Directory, Third Edition, Ministry of
Development, Brunei Darussalam pp.144-146.
8. Senarath Yapa,P.W. (1998), 'Accounting Education in Asian
Countries: The Sri Lankan Experience', Journal of Asian Profile,
9. Wijewardena, H. and Senarath Yapa, P.W. (1998), 'Colonialism and
Accounting Education in Developing Countries: The Experience of
Singapore and Sri Lanka', The International Journal of Accounting,
Vol.33, No.2, pp. 269-281.
10. Wijewardena, H. and Senarath Yapa, P.W. (1998), "Accounting
Education in Singapore and Sri Lanka: A Comparative Examination, Economic
Review, Vol.35. No.5. pp.24-30
11. Senarath Yapa, P.W.( 1997) 'Human Resource Management in the
Private Sector of Brunei Darussalam', Policy and Management Review, Vol.
1. No.1, pp. 78-92.
12. Senarath Yapa, P.W. and Wijewardena,H. (1996), 'The Development of
Accounting Systems and Accounting Education in High Income Oil Exporting
Countries: An Overview', The International Journal of Accounting and
Business Society, Vol. 4. No.1, March, pp.40-54.

Recent Conference Papers- Workshops:

1. Senarath Yapa, P.W. (2004) ASEAN Federation of Accountants (AFA):
Regional Harmonization in Accounting. Fourth Asia Pacific
Interdisciplinary Research in Accounting Conference (APIRA,-2004),
Singapore, 4-6 July. Internet conference proceedings:
2. Senarath Yapa, P.W. and Harvey D (2003) Disclosure of Corporate
Environmental Policies in annual reports: Further evidence incorporating
a national ideology - an Australian Study. Conference proceedings.
Corporate Management, Accounting and National Ideology- A multicultural
perspective, Aarhus Business School, Denmark, 11-13 December , 2003
3. Senarath Yapa, P.W. (2003) Accounting History, the Third
Accounting History International Conference, Siena, Italy, 17-19
September, -"Cross-border competition and professionalisation of
4. Senarath Yapa, P.W. (2002) The future of accounting profession in
ASEAN- Brunei Darussalam- Before and after financial crisis, Critical
Perspectives on Accounting conference, 25 -27 April,2002 Baruch College,
5. Senarath Yapa, P.W and Harvey, D (2002),The impact of Goods and
Services Tax on the financial performance of small and medium enterprises
in regional Victoria, 14th Annual Conference of the Astralasian Tax
Teachers' Association - Manukau City, NZ. 19 January.
6. Senarath Yapa, P.W. (2001) Accounting History, the Second
Accounting History International Conference OSAKA,8-10 August -"Empowering
Accounting Profession in Sri Lanka" This paper is in conference
proceedings and it is recognised as DETYA-E1 category recognition
criteria for internet publication.
7. Senarath Yapa, P.W. (2000) Accounting Education and Training in
ASEAN: The Western Influence and the Experience of Singapore, Malaysia,
Indonesia and Brunei Darussalam" 11th International Conference of
Accounting Academics (ICAA, Hong Kong, 15,16 June. Lingnan University.
8. Senarath Yapa, P.W. (1998) Management Motivation in Brunei: Some
Initial Impressions" a paper presented at a Conference - School of
Economics and Management- University of Tianjan, People's Republic of
China- June.
9. Senarath Yapa, P.W.(1998) "Professional Accounting Environment in
Brunei Darussalam" a paper presented at the AAAJ Asia Issue - Conference,
School of Accounting, University of New South Wales, Sydney, Australia,
September 28-29.
10. Senarath Yapa, P.W. (1995) 'Management in the Banking Sector of
Brunei Darussalam' Australian and New Zealand Academy of Management
Conference "Approaching the Third Millennium", The Management Department,
James Cook University Townsville, Queensland, Australia, 3-6 December
11. Senarath Yapa, P.W. (1995) 'Promoting Small Entrepreneurship: The
Case of Brunei Darussalam' Business Dynamics and Management Challenges in
East Asia, International Conference, Sponsored by The Association of
Southeast Asian Institutions of Higher Learning and the Department of
Management Studies, University of Brunei, 24 -26, November 1995.


accounting ; professionalization ; cross cultural issues ; oil exporting countries ; ...