Dr. Srivatsan Lakshminarayan
Professor of Accounting and Finance
srivatsan.lakshminarayan@spjimr.org
Srivatsan’s research is largely focused on interdisciplinary and critical perspectives on accounting. His thesis examined the due process related to the development of the IASB’s 2018 conceptual framework, its internal coherence with new and amended International Financial Reporting Standards (IFRS), and framework consistency with established accounting principles (stewardship, reliability and prudence). He is interested in drawing on critical and normative approaches to the study of contemporary accounting practice, locating accounting within its social and political context and examining how accounting is implicated in a range of contemporary organizational structures/practices.
Academic Papers Published
Lakshminarayan, S., 2017. Market fundamentalism in the age of ‘haute finance': The enclosing of policy space in ‘emerging’ India. ephemera: theory & politics in organization, 17(4), pp.849-865.
Articles
2016 Lakshminarayan, S. (2016) ‘Brexit: Neither “Remainder” nor “Left-over” are mere economic identities’, Market Express, 21 June. Available at: http://www.marketexpress.in/2016/06/brexit-neither-remainder-nor-left-ov...
2013 Pattnaik, R. and Lakshminarayan, S. (2013) ‘More to policy than rate cut’, Hindu Business Line, 3 May. Available at: http://www.thehindubusinessline.com/todays-paper/tp-opinion/more-to-poli... (Accessed 10 August 2016)
2013 Pattnaik, R. and Lakshminarayan, S. (2013) ‘This rate cut looks like an afterthought’, The Free Press Journal, 13 March. Available at: http://www.freepressjournal.in/business/this-rate-cut-looks-like-an-afte... (Accessed 10 August 2016)
2012 Pattnaik, R. and Lakshminarayan, S. (2012) ‘Asset quality of banks worrisome: A default line for Basel III’, Hindu Business Line, 30 December. Available at: ttp://www.thehindubusinessline.com/money-and-banking/asset-quality-of-indian-b... (Accessed 10 August 2016)
2011 Lakshminarayan, S. (2011) ‘Indian inflation– Is it different this time?’, Prudence: E-Communique of Committee on Public Finance and Government Accounting, Institute of Chartered Accountants of India, p.7-8
Conference / Workshop Papers
2018 ‘The Conceptual Framework for International Financial Reporting Standards – An Examination of Conservatism (Asymmetric Prudence)’ – an interim presentation of thesis findings at the departmental seminar, School of Finance and Management, SOAS University of London, March 2018
2015 ‘Analysts at the gates - institutional change in public accounting through the lens of fair value’ presented at the biennial conference on Critical Management Studies, 2015 at the University of Leicester, under the sub-stream "The professions in neo-liberalism", July 2015
2015 ‘Managerial Authority – a comparison of Weber, Barnard and Simon with the organizational economics literature’ presented at the Critical Management Studies PhD Workshop at the Lund University School of Economics and Management, Lund, Sweden, May 2015
2015 ‘The idea of ‘emerging’ India – unravelling the institution, exploring possibilities’ presented at the 10th annual Ephemera conference on the theme "Whither emergence" organized by Ephemera and NCCA, Moscow, May 2015