MGSM Faculty

Professor Richard Petty

Executive Director International, Professor in Management (Accounting & Finance)

BCom (Hons and University Medal) (UWS), MCom (Hons) (UNSW), PhD (Macq), FCPA (Life Member), CMA

Teaching Areas
  • Accounting, Banking & Finance
Research Area Affiliations
  • Finance

Contact Details

Research Statement

Professor Petty is on the Management Board of the Australian Accounting Review, and on the Editorial Board of The International Journal of Accounting Literature and The Journal of Intellectual Capital.  He has authored over 100 academic outputs on topics relating to the economy, the accounting profession, corporate governance, and financial management.  Professor Petty’s academic work has appeared in The Australian Accounting Review, The Journal of Management Accounting Research, The Journal of Intellectual Capital and The Accounting, Auditing and Accountability Journal. Professor Petty has won awards as a researcher and as a reviewer of research.

Contribution to Management Education

Professor Petty has developed a large number of corporate and executive education programs for leading companies throughout the world.  He was the top ranked presenter for corporate and executive programs at the AGSM 2000-2003 and the top ranked faculty in teaching at the University of Hong Kong 2001-2004.  He is the recipient of several awards for excellence in tertiary, corporate and executive education.

Contribution to Management Practice

Professor Petty is Immediate Past President and Chairman of the Board of CPA Australia; Chairman of Hong Kong’s Best Reporting Awards; Chairman of an investment company that is headquartered in Hong Kong but has interests throughout South East Asia, North America and in Australia.  He also serves on several other Company Boards as well as on the Boards of several charitable foundations.

Media Topics

  • Capital Market Effects of Voluntary Disclosures
  • Valuation Issues
  • Measurement and Management of Intangible Assets
  • Director Interlocks and Mimetic Isomorphism
  • Economic Impact Analysis



journal articles

  • Petty, R. (2014). Making the Asian Century the Australasian Century for Australia's accounting profession. Academic leadership series, 5, 27-42.
  • Gillis, P., Petty, R., & Suddaby, R. (2014) The transnational regulation of accounting : insights, gaps and an agenda for future research. Accounting, Auditing and Accountability Journal, 27(6), 894-902.
  • Petty, R., Cuganesan, S., Finch, N., & Ford, G. (2009). Intellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers. Journal of Finance and Accountancy, 1(1), 1-8.
  • Petty, R., Ricceri, F., & Guthrie, J. (2007). Intellectual Capital: A User's Perspective. Management Research News, 31(6), 434-447.
  • Guthrie, J., Petty, R., & Ricceri, F. (2006). The Voluntary Reporting of Intellectual Capital: Comparing Evidence from Hong Kong and Australia. Journal of Intellectual Capital, 7(2), 254-271.
  • Petty, R., & Cuganesan, S. (2005). Voluntary Disclosure of Intellectual Capital by Hong Kong Companies: Examining Size, Industry and Growth Effects Over Time. Australian Accounting Review, 15(36), 40-50.
  • Ford, G., & Petty, R. (2005). Executive Options Schemes - How much are they Costing and What do They Look Like?. Journal of Law and Financial Management, 4(2), 55-62.
  • Cuganesan, S., & Petty, R. (2005). Editorial - Intellectual Capital Management, Measurement and Reporting: Current Practice and Future Directions. Australian Accounting Review, 15(36), 2-3.
  • Petty, R., & Guthrie, J. (2005). The Strategic and Financial Importance of Intellectual Capital Reporting: Recent Developments. The Magnus Journal of Management, 1(2), 7-29.
  • Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282-292.
  • Caddy, I., Guthrie, J., & Petty, R. (2001). Managing orphan knowledge: current Australasian best practice. Journal of Intellectual Capital, 2(4), 384-397.
  • Guthrie, J., Petty, R., & Johanson, U. (2001). Sunrise in the Knowledge Economy: Managing, Measuring and Reporting Intellectual Capital. Accounting Auditing and Accountability Journal, 14(4), 365-384.
  • Guthrie, J., & Petty, R. (2000). Intellectual Capital: Australian annual reporting practices. Journal of Intellectual Capital, 1(3), 241-251.
  • Petty, R., & Guthrie, J. (2000). Intellectual capital literature review: Measurement, reporting and management. Journal of Intellectual Capital, 1(2), 155-176.
  • Petty, R., & Wai, F. C. (1999). Mimicry, Director Interlocks and the Interorganizational Diffusion of a Quality Strategy: Some Australian evidence. Journal of Management Accounting Research, 11(1).
  • Cuganesan, S., Gibson, R., & Petty, R. (1997). Exploring Accounting Education’s Enabling Possibilities: An Analysis of a Management Accounting Text. Accounting, Auditing and Accountability Journal, 10(3), 432-453.


  • Enright, M. J., & Petty, R. (2013). Australia's competitiveness : from lucky country to competitive country (1st ed). Singapore: John Wiley & Sons.
  • Enright, M. J., Scott, E. & Petty, R. (2010). The Greater Pearl River Delta (6th ed.). Hong Kong: Invest Hong Kong of the HKSAR Government.
  • Guthrie, J., Petty, R., & Ricceri, F. (2007). Intellectual Capital Reporting: Lessons from Hong Kong and Australia. Research Monograph. Edinburgh, Scotland: The Institute of Chartered Accountants of Scotland.

book chapters

  • Cuganesan, S. & Petty, R. (2010). "Intellectual Capital Measurement and Reporting: Issues and Challenges for Multinational Organizations". In K.J. O'Sullivan (Ed.), Strategic Intellectual Capital Management in Multinational Organizations: Sustainability and Success (pp. 75-94). USA: IGI Global Publishing.
  • Petty, R., & Guthrie, J. (2004). “A Longitudinal Study of the Voluntary Reporting of Intellectual Capital by Listed Hong Kong Companies 1992-2002”. In A. Neely, M. Kennerley & A. Walters (Eds.), Performance Measurement and Management: Public and Private. UK: Cranfield School of Management.
  • Petty, R., & Guthrie, J. (2000). “The case for reporting on intellectual capital: evidence, analysis and future trends”. In S. B. Dahiya (Ed.), The Current State of Business Disciplines, Volume 1 (pp.201-217). Rohtak, India: Spellbound Publications.

Conference papers

  • Carlin, T., Finch, N., & Petty, R. (2007). Early Impressions of Australia's Brave New World of Goodwill Impairment. Annual Conference of the British Accounting Association (pp.1-24). London, United Kingdom: British Accounting Association BAA.
  • Petty, R., Cuganesan, S., Finch, N., & Ford, G. (2007). Challenges for Firms in Disclosing the Value of their Intellectual Capital. Allied Academies International Conference, Academy of Accounting and Financial Studies (pp. 63-69). Jacksonville, Florida, USA: Allied Academies.
  • Cuganesan, S., Petty, R., & Finch, N. (2006). Intellectual Capital Reporting: A User Perspective. Academy of Accounting and Financial Studies Annual Conference (pp. 25-29). New Orleans, USA: Allied Academies.
  • Carlin, T., Finch, N., Ford, G., & Petty, R. (2006). Is a Uniform Hurdle Rate Relevant in a Banking Firm?. Asian FA/FMA 2006 (pp.1-17). Auckland, New Zealand: Department of finance, Banking & Property Development.
  • Carlin, T., Ford, G., & Petty, R. (2006). The Voluntary Reporting of Intellectual Capital: A Study of Hong Kong Companies over Time. International Conference on Business and Information (pp. 1-10). Singapore: Academy of Taiwan Information Systems Research.
  • Carlin, T., Ford, G., & Petty, R. (2006). A Review of the Size and Cost of Executive Options Scheme in Australia - Empirical Evidence and Some Policy Considerations. International Conference on Business and Information (pp. 1-12). Singapore: Academy of Taiwan Information Systems Research.
  • Carlin, T., Ford, G., & Petty, R. (2006). Examining the Longitudinal Voluntary Disclosure by Companies of Their Intellectual Capital. Asia Pacific Decision Sciences Institute Conference. Singapore.
  • Petty, R., Guthrie, J., & Ricceri, F. (2006). A User's Perspective on Intellectual Capital Information: A Hong Kong Study. EAISM Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital. Amsterdam,The Netherlands.
  • Petty, R., Guthrie, J., & Ricceri, F. (2005). External Intellectual Capital Reporting: Contemporary Evidence from Hong Kong and Australia. European Accounting Association 28th Annual Congress. Goteborg, Sweden.
  • Petty, R., & Guthrie, J. (2004). A Longitudinal Study of the Voluntary Reporting of Intellectual Capital by Listed Hong Kong Companies 1992-2002. Performance Measurement Association (pp. 803-810). Edinburgh, Scotland: Centre for Business Performance.
  • Caddy, I., Guthrie, J., & Petty, R. (2001). Orphan Knowledge Potential: An Exploration of Current Australasian Practice in the Management of Intellectual Capital. Third Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference (pp.1-17). Adelaide, Australia.
  • Petty, R., & Guthrie, J. (2000). The Performance Reporting of Intellectual Capital in Australia. Performance Measurement – Past, Present and Future, 2000. Cranfield School of Management, Cranfield University, Bedfordshire, UK.
  • Petty, R., & Guthrie, J. (2000). A review of Australian annual reporting practices of intellectual capital and knowledge management. The KNOW’99 and Conference on Knowledge Management in Australia. University of Technology, Sydney, Australia.
  • Petty, R., & Guthrie, J. (1999). There is no Accounting for Intellectual Capital in Australia: review of annual reporting practices and the internal measurement of Intangibles within Australian organisations. OECD and Government of the Netherlands sponsored conference on ‘Measuring and Reporting Intellectual Capital'. Amsterdam, The Netherlands.


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