Dr Sarath Ukwatte is a lecturer at the School of Accounting and Finance, Charles Sturt University (CSU). Sarath earned his PhD in Accounting from the RMIT University Australia, Master Degree from Kyung Hee University South Korea and B.Com (Special) from University of Sri Jayewardenepura Sri Lanka. Prior to working in the University sector, he worked as a public sector accountant in Sri Lanka. Sarath has taught at both undergraduate and postgraduate levels in Australian Universities for the last 6 years. His main teaching interests are in the area of financial accounting, financial accounting theory and corporate accounting and management accounting. His research interests include accounting profession and the university profession relationship, public sector financial reporting and corporate governance.