Dr Dharmendra Naidu | FIJI | PHD (Monash). MCOM, PGDIP, BA (USP)
USP years:
I always enjoyed doing mathematics since an early age. Upon entering secondary school, I started gaining interest in Accounting and Computer Science. I liked Computer studies because I enjoyed programming. Therefore, I chose to study Accounting and Information Systems at USP with the hope of joining the private sector eventually. However, it seems that my destiny is in academia. I joined USP as a Tutor after working in the industry for about one year. At USP, I was fascinated in teaching accounting, but I soon realised that research is a key component of my work. Knowing this and being exposed to archival research, I realised that I could utilise my accounting and programming knowledge (from information systems studies) in research. And this was how I gradually gained interest in doing research.
During my time at USP, I participated in some extracurricular activities that benefited me and enriched my experience. I enjoyed playing Volleyball with friends. This was useful and part of my relaxation routine in the weekend. This also helped me be healthier and I could concentrate better.
I regularly participated in religious activities. I mostly went to Ram Mandir (the temple opposite USP Laucala Campus in Suva) for prayers and participating in religious activities. Also, we had created a small Ramayan Mandali where we participated in reciting our religious scripture on a regular basis. These participations in religious activities help me at the spiritual level so that I can overturn challenges into opportunities.
I contributed to my Department at USP by undertaking the service role of a Computer Wizard. I was in charge of updating our school’s website and interacted with all staff to collect relevant information. This enhanced my communication and networking skills and contributed to my web designing skills. I was also a key member in the team led by Professor Arvind Patel where accounting units were successfully accredited by CPA Australia. I participated in open day and other Department activities. These activities helped me acquire administration skills.
I always thought that I will join the private sector and go up the ranks to become a Chief Financial Officer and beyond.
Career path:
My first job was Accounts Payable Officer at Shop N Save Supermarket’s Head Office. This is interesting because my main research area is about customer supplier relationships and accounts payable is the account representing the amount a company owes to its suppliers of goods and services. As an Accounts Payable Officer, I learnt the processes and checks a company goes through to finalise payments to its creditors. This and other learnings were to prove useful in my research work.
Joining USP as a Tutor was a turning point for me but I was not aware of this then. As a Tutor at USP, I was teaching and learning about research. I gradually gained interest in archival research and completed my master’s by research thesis at USP. I am grateful to Prof Arvind Patel at USP for introducing and motivating me to pursue archival research.
This was also when I met my wife, Dr Kumari Ranjeeni. She was doing her masters by research thesis in finance. Kumari has always been dedicated and focused in doing research. Interactions with Kumari enhanced my motivation towards academic research. Subsequently, I did my PhD in Accounting from Monash University in Australia. Since then I continued the academic and research path.
As an academic, I aspire to publish in top-quality journals knowing that it is very challenging. I am satisfied that with God’s blessing I have one research paper co-authored with Kumari Ranjeeni published in The Accounting Review. The Accounting Review is one of top three accounting journals worldwide and ranked number 1 in the world by Google Scholar.
While working and doing research at USP, I became exposed to papers published in The Accounting Review. I have been working towards quality publications since then. This publication did not come easy. The process involved lots of challenges, rejections, hurdles over several years. However, all of those provided lots of opportunities for learning and I am satisfied with those experiences. Having said that, there is lots to learn, and I am looking forward to more opportunities.
Also, I am pleased to advance the Accounting field through quality research publication in the area of financial reporting and supply contracting. I have been working on this research area since my PhD studies. I personally believe that accounting plays a very important role in supply chains, and I am eager to acquire and contribute to knowledge in this area.
I joined USP as a Tutor and later I was promoted to Assistant Lecturer. My experience at USP has contributed to my learning on teaching, administration and research. I have taught a few accounting and finance units at USP and I have taught large cohort of students. Teaching has always been interesting as I shared my learnings and experiences with students in addition to the content about weekly topics. Through teaching I have come across students from numerous backgrounds, not only from Fiji but also from other South Pacific countries. Some of these students are connected with me through social media (e.g., Facebook and/or LinkedIn). It is also great to see their success.
Apart from teaching numerous accounting and finance units (including introduction to accounting, financial management, auditing, financial mathematics, and personal financial planning) and doing research, I was involved in some administrative roles. For example, I was responsible for updating my school’s webpage. Also, I was part of a team to successfully apply for CPA Australia’s accreditation of accounting units.
The future:
I value quality research and education. I aspire to engage in both. I am looking forward to more learnings and enhancing my research skills and expertise as I continue with new research projects.
As we gradually grow out of the disastrous effects of COVID-19, I expect more research on how we can strengthen our supply chains. Many companies faced supply chain disruptions globally due to COVID-19 and associated lockdowns. Those disruptions have led to many questions and as a researcher, I expect more research to clearly identify problems within customer supplier relationships and suggest solutions.
USP is the best university in the South Pacific and I am happy that I am an alumnus of USP. I was the Dux and Most Outstanding Student of Labasa Sangam (SKM) College in 2002. I joined USP to pursue my undergraduate degree and subsequently I continued as a staff. During my time as a student and a staff, USP has fostered quality education, and I am glad that I was part of USP and the journey. Also, I am interested in contributing to USP if opportunities arise.
Publications:
Provide us a summary and link to academic papers to share with the network.
Here are two of my research publications:
Naidu, D., & Ranjeeni, K. (2024). Is Customers’ Financial Reporting Quality Associated with Suppliers’ Decision to Contract? The Accounting Review (forthcoming). https://doi.org/10.2308/TAR-2021-0652/
In this paper, Dr Naidu and Dr Ranjeeni find results suggesting that suppliers are more willing to contract with customers who provide them with better quality accounting information. Some suppliers are larger and may have stronger bargaining power. These suppliers can access private information from customers (Naidu and Ranjeeni, 2024). Dr Naidu and Dr Ranjeeni find further results suggesting that suppliers rely more on customers’ financial reports when they have less access to customers’ private information.
In this paper, Dr Naidu and Dr Ranjeeni find results suggesting that outside directors’ accumulated firm-specific knowledge over their tenure, contributed to better firm performance during a crisis. They find that “firms experienced optimal cumulative excess stock returns during COVID-19 when outside directors’ average board tenure is 10 years”.
Their research specifically show that cumulative excess stock returns increase as outside directors’ average board tenure increases. However, once outside directors’ average board tenure reaches around 10 years, the cumulative excess stock returns, show a declining trend.
The authors attribute the results of increase in firm performance to the effects of outside directors’ firm-specific accumulated knowledge and decrease in firm performance to the effects of compromised board independence, due to outside directors becoming management friendly because of extended interactions with them (Naidu and Ranjeeni, 2023).
LinkedIn profile link:
What else can you share with us:
I am an Academic and a Researcher. I enjoy education and research. Both research and education are useful in creating and contributing to the knowledge base. My research areas include corporate governance, board gender diversity, supply contracting and financial reporting. As I continue to engage in quality research and education, I am also interested in contributing to policy debate and corporations. For example, I am keenly interested in serving as an outside director and am currently looking for opportunities in this regard.
I am originally from Nuku, Vaturova, Cakaudrove province (about 60km inland from Savusavu town, Fiji). It has been a long journey from Vanuavou Primary School to now.
I thank everyone who has supported and guided me through this journey. I am grateful to my parents, Mr Ram Krishna and Ms Maya Wati, for their support towards my education. I am grateful to my grandfather (Mr Yangtesh) for motivating me for academic excellence and I appreciate my grandfather’s best friend (Mr George Smith) for grooming me during my primary education. I first learnt about Accounting in Form 3 and 4 at Naleba College from Mr Keshwan Mudaliar, my accounting teacher.
I am sincerely appreciative to Mr Keshawn Mudaliar for his guidance that motivated me to pursue Accounting studies. I am grateful to all my teachers at Vanuavou Primary School, Naleba College and Labasa Sangam (SKM) College for their guidance. I would like to specially thank Ms Kanchan Mala, Mr Mukesh Chand, Mr Shivnay Naidu, Ms Anu Deo, Ms Sunita Deo. I look forward to future challenges and opportunities as my journey continues.
