H.L. Samantha Sin

H.L. Samantha Sin

Photo of Samantha Sin
  • Title: Dr
  • Position: Senior Lecturer - Department of Accounting and Corporate Governance
  • Qualifications: PhD, CPA, M.Com (Hons) (Accounting), M.Ec (Accounting), Post Graduate Certificate in Qualitative Research Methods

Contact Details

Areas of Expertise

  • Chinese Direct Investments in Australia
  • Professional accounting work in Australia with extension to the Australian-Chinese business context
  • Integrating language and conceptual knowledge for developing generic skills in Accounting
  • Assuring quality student learning outcomes through assessment task design and curriculum development
  • Designing formative assessments and learning activities for developing complex professional skills and graduate attributes.
  • Qualitative research methods


Samantha teaches financial accounting and accounting information for business decisions in units of large cohorts of students enrolled in various disciplines such as the sciences, arts, business and finance. Samantha is presently the convenor of the accounting capstone unit.

Samantha's most current research is in Chinese direct investments in Australia. This is an extension of her established research program in developing professional and generic skills for enhanced graduate employability. Samantha has successfully obtained funding from CPA Australia and Macquarie University to extend her research into the Australian-Chinese business context.

Samantha is also known for her innovative approach for integrating conceptual knowledge and language in the accounting curriculum for developing generic skills. The relevant projects, which were conducted in collaboration with Dr Alan Jones from the Department ofLinguistics, were funded by a series of Macquarie University Flagship grants. Samantha's work in this area has earned her two Macquarie University Vice-Chancellor awards, namely, an Outstanding Teacher award and a Curriculum and TeachingInnovation award. These projects have also resulted in a number of high impact research publications and a book entitled "Generic Skills in Accounting:Competencies for Students and Graduates". The book has been widely cited within the accounting academic community and also in past accreditation documentation for tertiary accounting programs issued by CPA Australia and the (then) Institute of Chartered Accountants in Australia.

Samantha has publications in the following international research journals across disciplines: Review of Accounting Studies, Accounting and Finance, Journal of Banking and Finance, Australian Journal of Management, Issues in Accounting Education, Higher Education Research and Development, Studies in ContinuingEducation, Accounting Education: An International Journal, InternationalJournal of Qualitative Methods and Journal of Applied Linguistics.

Samantha's latest innovative research and teaching agenda into the uncharted opportunities for graduate employment in Australian-Chinese businesses, which has grown phenomenally in recent years, is appreciated by students and recognised by the wider community.

Professional Certifications:

  • CPA with CPA Australia
  • MIPA with Institute of Public Accountants (IPA)


  • Doctor of Philosophy: Higher Education (Macquarie University)
  • Doctor of Philosophy: Professional and Higher Education (Linkoping University)
  • Post Graduate Certificate in Research Methods (ACES): Educational Studies (Macquarie University)
  • Master of Commerce (Hons): Commerce (Macquarie University)
  • Master of Economics (Macquarie University)
  • Bachelor of Economics (Macquarie University)

Research grants

Grants and other funding

  • 2016 – Team leader for a project funded by the Department of Accounting and Corporate Governance Teaching Index Scheme. Project title: Four Innovative assessments for complex learning outcomes: a program approach. Amount: $4,000.
  • 2015 – Team leader for a project funded by the Macquarie University Learning and Teaching Priority Grant Scheme. Project title: Towards maximising graduate employment competitiveness in the national Asia capable workforce: honing transcultural capabilities and skills. Total budget: $39,738.
  • 2014 – Team leader for a project funded by the CPA Australia Global Research Perspective Program. Project title: Australian-Chinese business in the Asian century: honing skills and establishing linkages for accountants through a MOOC. Amount: $25,000.
  • 2014 – Team leader for a project funded by the Faculty of Business and Economics Research Starter Grant Scheme. Project title: Chinese direct foreign investments in Australia: pre- and post-acquisition characteristics of acquired entities. Amount: $4,600.
  • 2013 – Team leader for a project funded by the Department of Accounting and Corporate Governance Teaching Index Scheme. Project title: Aligning the progressive development of graduate attributes across the accounting program and exemplar assessments projects. Amount: $10,000.
  • 2013 – Team member for a project funded by the Department of Accounting and Corporate Governance Teaching Index Scheme. Project title: Landing the dream job: developing student employability skills. Amount: $8,000.
  • 2013 – A grant from the Workplace Training Advisory of Australia for leadership training in the Australian School of Applied Management. Amount: $4,000 plus $2,000 from the Department of Accounting and Corporate Governance.
  • 2012-2013 – Team leader for a project funded by a Macquarie University Innovation and Scholarship Programme (ISP) grant. Project title: Innovative assessment: Integrating peer feedback, critical self-reflection, proactive formative assessment and graduate capabilities. Amount: $19,972.
  • 2012-2013 – Team member in a project funded by a Macquarie University Innovation and Scholarship Programme (ISP) grant. Project title: Creating conceptual capacity in the accounting curriculum: Building an Intelligent Tutoring System to enhance the delivery of cash flow statement construction.
    Amount: $20,059.
  • 2012-2013 - Team member for a Macquarie University Competitive Learning and Teaching grant. Project title: Navigating between worlds: Exploring the everyday conceptions of accounting to enhance the relevancy and accessibility of the introductory Accounting curriculum. Amount $9,039.
  • 2011-2014 – Faculty of Business and Economics Research Incentive Scheme (RIS) for supporting various research projects. Amount: $30,000.
  • 2011-2012 – Team leader for a Macquarie University Learning and Teaching Priority Grant. Project title: Assessment validity and the assurance of learning: a program approach. Amount: $27, 308.
  • 2011-2012 – Team member for a Macquarie University Emerging Technologies Grant. Project title: Using custom-built Intelligent Tutoring Systems (ITSs) to bring relevance to and improve engagement and participation of learners in introductory accounting at Macquarie University. Amount $20,000.
  • 2011 – Team leader for a Faculty of Business and Economics LEAD grant. Project title: Engaging staff through information technology in a time of change. Amount $4,000.
  • 2008 – Team member for a Faculty of Business and Economics LEAD grant. Learning threshold concepts in Accounting. Amount: $3,000.
  • 2010 – AFAANZ Conference Participation Grant for presentation and discussions. Amount: $2,000.
  • 2008 – Linkoping University Post Graduate Research Funding Scheme for PhD study. Amount $4,000.
  • 2007 – AFAANZ PhD Scholarship (for P/T study). Amount: $7,500.
  • 2007 – Mentor for an AFAANZ funded research project. Project title: Assessing the impact of generic skills development in an undergraduate accounting information system course. Amount: $3,700.
  • 2006-2009 – Australian Centre for Educational Studies Postgraduate Studies Funding Scheme for PhD study. Amount: $10,000.
  • 2006 Macquarie University Higher Degree Teaching Release Grant. Amount: $3,900.
  • 2002-2004 – Co-leader for consecutive rounds of the Macquarie University Flagship Grant. Project title: Developing generic skills in Accounting. Amount: $150,000.

Research awards

Current projects

  • See currently funded projects above.

Research areas

  • Chinese direct investments in Australia
  • Honing graduate skills and capabilities to maximise business employment opportunities in the Asian Century.
  • Integrating language and conceptual knowledge for developing professional skills in the accounting curriculum
  • Developing and assessing complex skills and graduate attributes for future accountants: theory and applications


journal toggle icon open Refereed Journal Articles

  • 2016. McGuigan, N., S. Sin and T. Kern. Sourcing sustainable finance in a globally competitive market: an instructional resource.Issues in Accounting Education. (In Press)
  • 2014. Kern, T., McGuigan, N., Mitrovic, A., Najar, A.and Sin, S.  iCFS: developing intelligent tutoring capacity in the Accounting curriculum, International Journal of Learning in Higher    Education, 20(3), p. 91-103.
  • 2014. Peters, P., A. Smith, J. Middledorp, A. Karpin, S. Sin and A. Kilgore. Learning essential terms and concepts in Statistics and Accounting. Higher Education Research and Development. 33(4), p.742-756. Available    at: http://dx.doi.org/10.1080/07294360.2013.863838
  • 2013. Sin, S. and N. McGuigan. Fit for purpose: a framework for developing and assessing complex graduate attributes in a changing higher education environment. Accounting Education: An International Journal, 22(6), p. 522-543. Special Issue: 2013 RMIT 3rd Annual Accounting Educators' Education Conference.
  • 2013. Peters, P., A. Smith, J. Middledorp, A. Karpin, S. Sin and A. Kilgore. Learning essential terms and concepts in Statistics and Accounting. Higher Education Research and Development. Available at: http://www.tandfonline.com/eprint/Rs7re6v39upabbW82XZY/full
  • 2012. Sin, S., A. Reid and A. Jones. An exploration of students' conceptions of accounting work. Accounting Education: An International Journal, 21, 4, 323-340.
  • 2012. McGuigan, N., T. Mitrovic, T. Kern and S. Sin. Transcending the Limits of Classrooms: Expanding Educational Horizons through Intelligent Tutoring, Asian Social Science Journal, 8(14), p. 37-48.
  • 2011. Sin, S., N. McGuigan and I. Chung. Staff sentiment and engagement: a critical consideration in a time of change. Asian Social Science Journal, 7(11), p. 81 – 92.
  • 2011. Sin, S., A. Reid and L.O. Dahlgren. The conceptions of work in the accounting profession in the 21st century from the experiences of practitioners. Studies in Continuing Education, 33, 2, 139-156.
  • 2010. Sin, S. Considerations of quality in phenomenographic research. International Journal of Qualitative Methods, 9, 4, 306-319.
  • 2007. Kalotay, E., P. Gray and S. Sin. Consumer expectations and short-horizon return predictability. Journal of Banking and Finance, 31(10) p. 3102-3124.
  • 2007. Sin, S., A. Jones and P. Petocz. Evaluating a method of integrating generic skills with accounting content based on a functional theory of meaning. Accounting and Finance, 47, 143-163.
  • 2005. Jones, A. and S. Sin. Perceptions and priorities of diverse groups of first year accounting students with regard to generic skills/communication skills. Australian Journal of Accounting Education, 1, 21-50.
  • 2004. Jones A. and S. Sin. The integration of language and content: action research based on a theory of task design. Journal of Applied Linguistics, 1, 1, 95-100.
  • 2002. Clinch, G. B. Sidhu and S. Sin. The usefulness of direct and indirect cash flow disclosures. Review of Accounting Studies, 7, 383-404.
  • 2000. Sin, S. and E. Watts. The information content of losses: shareholder liquidation option and earnings reversals. Australian Journal of Management, 25, 3, 327-338.
  • 1997. Loftus, J. and S. Sin. The role of current and non-current accruals in the relation between stock returns and earnings. Accounting and Finance, 37, 2, 147-162.

books toggle icon open Books

  • 2003. Jones, A. and S. Sin, Generic Skills in Accounting: Competencies for Students and Graduates, Sydney: Pearson Prentice Hall.

chapters toggle icon open Book Chapters

  • 2015.Sin, S., A. Jones and F. Wang. Critical thinking in professional accounting practice: conceptions of employers and practitioners.In Davies, M. and R. Barnett, eds., Handbook of Critical Thinking in HigherEducation, Palgrave Macmillan.
  • 2014.Sin, S. and N. McGuigan. Nine graduate capabilities, A highly diverse student body, A place to start. In Our University, Our Future: SelectedResearch from Learning and Teaching Week 2013. Theresa Winchester-Seeto, Elizabeth Shoostovian and Vanessa Fredericks (Eds.) Macquarie University2013 Learning and Teaching Week eBook. Available at http://hdl.handle.net/1959.14/278552.
  • 2013. Jones, A. and S. Sin. Achieving professional trustworthiness: communicative expertise and identity work in professional accounting practice. In C. Candlin and J. Crichton, eds., Discourses of Ethics. Basingstoke,Hampshire, UK: Palgrave Macmillan.
  • 2004. Jones, A. and S. Sin. Integrating language with content in first year accounting: student profiles,perceptions and performance. In R. Wilkinson, ed., Integrating Content and Language: Meeting the Challenge of aMultilingual Higher Education. Maastricht: Maastricht University Press.

monographs toggle icon open Monographs

  • 2011. Sin, S. An Investigation of Practitioners' and Students' Conceptions of Accounting Work, Linkoping: Linkoping University Press.

non-refereed toggle icon open Non-Refereed Publications

2013. Sin, S. and N. McGuigan. Demands of the new higher education regulatory environment: are accounting academics ahead of the game? Accounting Education Magazine. AFAANZ.

reports toggle icon open Reports

Grant report: Sin, S., Abedin, B., Leung, P. and McGuigan, N. (2015) Australian-Chinese Business in the Asian Century. Final Report. CPA Australia, Victoria.

Professional Membership

  • CA of: CAANZ, Sydney Australia
  • Member of: Accounting and Finance Association of Australia and New Zealand, Melbourne Australia
  • Member of: Higher Education Research and Development Association in Australia, Melbourne Australia

Affiliations / activities

Australia China Business Council Education sub-committee: member.

Department of Behavioural Sciences and Education, Linkoping University, Sweden. Involvement in the research component of theInternational Program for Adult Learning and Global Change.

Community engagement

  • Regular presenter at Macquarie University Learning and Teaching Week
  • Member of Macquarie University Participation and Community Engagement Advisory (PACE) Committee (2010-2011)


Samantha specialises in developing the first-year accounting curriculum and has consistently applied her research and scholarship in her pedagogical approaches and curriculum activities. Her latest projects are in developing peer and self-assessment for promoting sustainable formative assessment; and developing assessment rubrics for supporting standardised assessment and the assurance of learning for external accreditation.

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