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


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.

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.

Prior to joining the Henley Business School, she has over 10 years of teaching experience. 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: 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:
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)
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.
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:
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.
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

Contemporary Issues in Accounting

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

Module convenor for:

  • AC101 Introduction to Accounting