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Dyna Seng

Dyna SengLecturer
BCom MCom (Otago) CPA

Tel 64 3 479 9072
Office CO 3.47
Email dyna.seng@otago.ac.nz

Dyna Seng was educated at the University of Otago and became an accountant with KPMG Peat Marwick during the late 1980s before he joined the department in 1994. He teaches second and third year papers and is currently the convenor of ACCT 211 and ACCT 233.

His current research interests are intellectual capital and firm performance, cash flow/financial accounting, and accounting education. He has published papers in international journals including Corporate Ownership and Control, Journal of Intellectual Capital, International Journal of Business Research, International Journal of Business Strategy, Asia-Pacific Management Accounting Journal, The Business Review (Cambridge), and a book chapter in Accounting in Asia-Pacific Region.

Dyna was appointed by the Minister of Education as a Member of Council of the Otago Polytechnic from 1991–1994. He has been a Justice of the Peace for New Zealand since January 1992.

Teaching

  • Convenor ACCT 211
  • Convenor ACCT 233

Research interests

  • Cashflow accounting
  • Financial accounting
  • Financial management
  • Accounting education
  • Intellectual capital and firm performance

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Publications

Seng, D., & Vithessonthi, C. (2017). Environmental efforts and firm performance. Proceedings of the Performance Measurement Association Australasia (PMAA) Conference. Retrieved from http://www.otago.ac.nz/pmaa-2017/index.html

Ellis, H., & Seng, D. (2015). The value relevance of voluntary intellectual capital disclosure: New Zealand evidence. Corporate Ownership & Control, 13(1), 863-879.

Seng, D., & Findlay, J. (2013). Corporate governance and earnings management in New Zealand. Corporate Ownership & Control, 10(2), 40-55.

Ellis, H., & Seng, D. (2013, November). The value relevance of voluntary intellectual capital disclosure: New Zealand evidence. Verbal presentation at the Asia-Pacific Management Accounting Association (APMAA) 9th Annual Conference: Challenges for Management Accounting: Issues in Theory and Practices, Nagoya, Japan.

Seng, D., & Hancock, J. R. (2012). Fundamental analysis and the prediction of earnings. International Journal of Business & Management, 7(3), 32-46. doi: 10.5539/ijbm.v7n3p32

Chapter in Book - Research

Seng, D. (1997). Accounting systems in Cambodia. In N. Baydoun, A. Nishimura & R. Willett (Eds.), Accounting in the Asia-Pacific Region. (pp. 324-339). Singapore: Wiley.

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Journal - Research Article

Ellis, H., & Seng, D. (2015). The value relevance of voluntary intellectual capital disclosure: New Zealand evidence. Corporate Ownership & Control, 13(1), 863-879.

Seng, D., & Findlay, J. (2013). Corporate governance and earnings management in New Zealand. Corporate Ownership & Control, 10(2), 40-55.

Seng, D., & Hancock, J. R. (2012). Fundamental analysis and the prediction of earnings. International Journal of Business & Management, 7(3), 32-46. doi: 10.5539/ijbm.v7n3p32

Jingna, L., Seng, D., & Wynn-Williams, K. (2011). Performance evaluation and international transfer pricing in foreign subsidiaries of Japanese companies. Asia-Pacific Management Accounting Journal, 6(1), 1-24.

Clarke, M., Seng, D., & Whiting, R. H. (2011). Intellectual capital and firm performance in Australia. Journal of Intellectual Capital, 12(4), 505-530. doi: 10.1108/14691931111181706

Seng, D., & Su, J. (2011). Asset devaluations: The motivation behind management decisions evidence from New Zealand firms. International Journal of Business Strategy, 11(2), 67-76.

Seng, D., & Su, J. (2010). Managerial incentives behind fixed asset revaluations: Evidence from New Zealand firms. International Journal of Business Research, 10(2), 254-271.

Seng, D. (2009). Accounting education in Cambodia. International Journal of Education Research, 4(2), 43-54.

Seng, D. (1996). Accrual versus cash flows. Chartered Accountants Journal, 75(9), 33-35.

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Journal - Research Other

Lont, D. H., Rodgers, L., & Seng, D. (2003). The timeliness of preliminary earnings announcements of NZ companies 1998-2002. Chartered Accountants Journal, 82(11), 66-68.

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Conference Contribution - Published proceedings: Full paper

Seng, D., & Vithessonthi, C. (2017). Environmental efforts and firm performance. Proceedings of the Performance Measurement Association Australasia (PMAA) Conference. Retrieved from http://www.otago.ac.nz/pmaa-2017/index.html

Seng, D., & Su, J. (2011). Asset devaluations: The motivation behind management decisions: Evidence from New Zealand firms. In D. Elenkov & M. D. Gavriletea (Eds.), Proceedings of the International Academy of Business and Economics (IABE) Conference. [CD-ROM], 9(1), (pp. 54-61). International Academy of Business and Economics. [Full Paper]

Clarke, M., Seng, D., & Whiting, R. (2010). Intellectual capital and firm performance in Australia. Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference. Retrieved from http://www.afaanz.org/afaanz_conf.htm

Seng, D. (2007). Accounting education in Cambodia. Proceedings of the International Academy of Business and Public Administration Disciplines (IABPAD) Conference. [CD-ROM], 4(3), (pp. 621-633). [Full Paper]

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Conference Contribution - Published proceedings: Abstract

Waldron, M. A., & Seng, D. (2005). The usefulness of financial information in investment decisions. The Business Review, Cambridge. 4(1), (pp. 101-103). [Abstract]

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Conference Contribution - Verbal presentation and other Conference outputs

Ellis, H., & Seng, D. (2013, November). The value relevance of voluntary intellectual capital disclosure: New Zealand evidence. Verbal presentation at the Asia-Pacific Management Accounting Association (APMAA) 9th Annual Conference: Challenges for Management Accounting: Issues in Theory and Practices, Nagoya, Japan.

Waldron, M., Seng, D., & Kelly, M. (2008, November). Fundamental analysis: New Zealand evidence. Verbal presentation at the Twentieth Asian-Pacific Conference on International Accounting Issues, Paris, France.

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Working Paper; Discussion Paper; Technical Report

Seng, D., & Su, J. (2010). Managerial incentives behind fixed asset revaluations: Evidence from New Zealand firms [Working Paper Series: No. 3]. Dunedin, New Zealand: Accountancy & Business Law Department, University of Otago. 33p.

Clarke, M., Seng, D., & Whiting, R. H. (2010). Intellectual capital and firm performance in Australia [Working Paper Series: No. 12]. Dunedin, New Zealand: Department of Accountancy & Business Law, University of Otago. 33p.

Seng, D. (2009). Accounting education in Cambodia [Working Paper Series: No. 1]. Dunedin, New Zealand: Accountancy and Business Law Department, University of Otago. 13p.

Seng, D. (2006). Earnings versus cash flows as predictors of future cash flows: New Zealand evidence [Working Paper 02-03/06]. Dunedin, New Zealand: Department of Accountancy and Business Law, University of Otago. 17p.

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Other Research Output

Seng, D. & Whiting, R. (2010, May). Intellectual capital and firm performance in Australia. University of Otago School of Accountancy & Business Law Seminar, Dunedin, New Zealand. [Department Seminar].

More publications...