Ruth D. Hines

Ruth Dianne Hines also "Ruth Diana Hines" (1951-; ) was an Australian Accounting academic at Macquarie University from 1978 to 1994, part of the Alternative or Critical Perspectives on Accounting movement. She is best known for her 1988 paper, "Financial Accounting: in Communicating Reality, We Construct Reality". Google Scholar currently shows this cited more than 250 times, comparing well to the 1100+ of "Ball and Brown" 1968 paper, winner of the inaugural "Seminal Paper".
Dr. Hines left Academe behind to write Poetry and Children's Books after gaining her PhD.
While a lecturer at Macquarie University, her PhD was supervised by Prof. Kenneth Peasnell of Lancaster University Management School (LUMS).
Her 1996 piece "Net profit is a God", is a poem from her PhD Dissertation and was invited for a special edition of AAAJ. It only appears in the printed version of the journal.
She appears to have moved and not contacted friends and ex-colleagues since 2005.

• Ball and Brown, 1968. "An empirical evaluation of accounting income numbers"
• Citations in Google Scholar of "Ball and Brown"
• Comments by Brown on receiving the inaugural "Seminal Paper" award

• Ball and Brown, 1968. "An empirical evaluation of accounting income numbers"[1]
• Citations in Google Scholar of "Ball and Brown"
• Invited Remarks: Ball and Brown (1968)

• All papers in Google Scholar by Ruth D. Hines
• 1982. "The usefulness of annual corporate Reports: The anomaly between the Efficient Market Hypothesis and shareholder surveys", Accounting and Business Research, Vol 12, Nr 48, pp296–309
• 1983. "Economic consequences of accounting standards: One Good Reason for Accounting Standards Review Board", Charter (was 'Chartered Accountant in Australia') Vol 54, July. pp24–27
• 1984. "The Implications of Stock Market Reaction (Non-Reaction) for Financial Accounting Standard Setting", Accounting and Business Research Vol 15, no. 57 (January 1): pp3–15.

the maintenance of the social world [1]

• 1992. "Accounting: Filling the negative space", Accounting, Organizations and Society. Vol 17. Issue 3-4.
• 1993. "Accounting: In Communicating a World, We Create a World", PhD Dissertation, University of Lancaster
• 1996. "Net profit is a god", Accounting Auditing and Accountability Journal. Vol 9. Issue 5. pp 129–132

• Google Scholar - RD Hines
• Accounting: Filling the negative space
• Accounting: In Communicating a World, We Create a World
• Net profit is a god