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Dr Gayani Hewagama

Senior Lecturer
School of Applied Business
Location: Building 115, Room 3029


PhD. (Management), University of Auckland BSc (Hons) and MSc, University of Sri Jayewardenepura

Professional memberships

Full Member of Certified Practising Accountant (CPA), Australia Xero Certified Advisor


Gayani Hewagama is a dedicated educator with more than fifteen years of teaching experience in tertiary education institutions. She completed her Ph.D. at the University of Auckland and subsequently joined North Tec in 2017 before moving to Unitec in 2019. Since then, she has been teaching students at both undergraduate and master's levels.

Gayani teaches Financial Accounting courses in the Master of Professional Accounting Program, Bachelor of Accounting Degree, and the NZ Diploma. She is a Xero Certified Advisor and Xero Lead in the Business School, where she guides students in developing proficiency with Xero Accounting Software.

Gayani served as the Course Coordinator for Advanced Management Accounting and Management Accounting Papers, which were part of the Shandong Economic and Finance University (SDUFE) Program for Chinese students. During COVID lockdowns, she authored two resource books and produced pre-recorded videos for SDUFE's course delivery.

Gayani stands as one of the co-authors of "Accounting Principles and Practice for New Zealand | 4th Edition | AU/NZ," having contributed two book chapters. Her academic contributions extend to the publication of several articles in international conferences and journals. She is also a member of the editorial board of the "Journal of Sustainability Forestry" by Taylor and Francis.

Before her tenure in New Zealand, Gayani held the position of Senior Lecturer at the University of Kelaniya in Sri Lanka. Her extensive experience encompasses theoretical knowledge, research expertise, and practical application, all of which she integrates into her teaching approach.


Yu, H., Hewagama, G., & Rainsbury, L. (2023). A Study on Quality of Carbon Disclosures, Emissions, and Firm Value in New Zealand Listed Companies. Auckland Regional Accounting Conference (ARA), University of Auckland.

Hewagama, G. (2022). Accounting Cycle (Chapter 5 & 6). Mary Low, Vida Botes, Umesh Sharma, Gayani Hewagama and Alvin Cheng. New Zealand & Australia (Vol. 4th Edition).

Hewagama, G., & Dassanayake, W. (2022). Determinants of Environmental Reporting in the Top 50 New Zealand Listed Companies. New Zealand Journal of Applied Business Research published articles (Vol. Vol.18, No.1, 2022).

Dassanayake, W., Hewagama, G., & Kirk, S. (2021). Asynchronous Instructional Videos During COVID-19 Emergency Remote Teaching: Student Experiences Within a New Zealand ITP. Unitec ePress (Vol. 2/2021).

Hewagama, G., & Perera, A. (2020). Environmental reporting and board characteristics in New Zealand listed firms. Accounting and Finance Association of Australia and New Zealand (AFAANZ), Australia.

Hewagama, G., Boxall, P., Cheung, G., & Hutchison, A. (2019). Service recovery through empowerment? HRM, employee performance and job satisfaction in hotels. International Journal of Hospitality Management (Vol. 81).

Goodale, U. M., & Hewagama, G. (2018). Forest and Carbon Accounting for the sustainable management of forestry and silvopastural systems, and their mitigation and adaptation to climate change. Tai Tokerau Climate Change Action Conference, North Tec, Whangarei, New Zealanad.

Hewagama, G V L. (2017). Service Recovery through Empowerment: HRM and Performance in the Hotel Sector. University of Auckland, New Zealand.