Dr Davood Askarany


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Senior Lecturer » Accounting & Finance

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Dr Askarany is a leading researcher in the area of diffusion of management accounting innovations in New Zealand. He has successfully received funding for and conducted major research projects in this area within Australia, New Zealand, UK and the Middle East. His research and professional interests primarily rest in diffusion of innovation, management accounting, organisational change, performance measurement, and diffusion theory.

He has published extensively in these areas, for both academic and professional outlets. Davood has authored over 30 academic papers, including publications in International Journal of Production and Economics, Critical Perspectives on Accounting, International Journal of Accounting, Auditing and Performance, Thunderbird International Business Review, Managerial Auditing Journal, and the Encyclopedia of Information Science and Technology.  Among several quality assured journal papers, he has published 3 A* papers (based on – ABCD ranking). Most of his publications have been ranked among the top ten downloads by SSRN. According to SSRN, some of his papers have been downloaded more than 9000 times over the past three years.

He has served as an editorial board member and a primary reviewer of more than 20 international journals such as 'International Journal of Production and Economics', ‘Group and Organization Management’ and ‘Journal of Accounting and Organizational Change’.

Research | Current

  • Management accounting, cost accounting systems, performance measurement and the diffusion of innovation

Teaching | Current

  • 2013   ACCTG  722   Research in Revenue and Cost Management

  • 2013   ACCTG  721    Research in Management Control

  • 2013    ACCTG 221    Cost and Management Accounting
  • 2013    Business 390    Special Project
  • 2012    ACCTG 221    Cost and Management Accounting
  • 2012    Business 390    Special Project
  • 2010    ACCTG 221    Cost and Management Accounting
  • 2010    Business 390    Special Project
  • 2009    ACCTG 221    Cost and Management Accounting
  • 2009    ACCTG 291    Cost Accounting Systems
  • 2009    ACCTG 323    Performance Measurement and Management Control
  • 2008    ACCTG 291    Cost Accounting Systems
  • 2008    ACCTG 321    Strategic Management Accounting
  • 2008    ACCTG 323    Performance Measurement and Management Control
  • 2007    ACCTG 221    Cost and Management Accounting
  • 2007    ACCTG 291    Cost Accounting Systems
  • 2007    ACCTG 321    Strategic Management Accounting
  • 2007    ACCTG 323    Performance Measurement and Management Control
  • 2006    ACCTG 291    Cost Accounting Systems
  • 2006    ACCTG 391    Financial Decision Support
  • 2005    ACCTG 221    Cost and Management Accounting
  • 2005    ACCTG 291    Cost Accounting Systems
  • 2005    ACCTG 391    Financial Decision Support


  • 2010 Teaching Excellence Awards for Collaboration in Teaching (The University of Auckland)
  • 2004 The best paper of the year award of "US Informing Science and Information Technology Conference" see Journal of Issues in Informing Science and Information Technology, (2004) 1, 179-188)
  • 2002 Nominated as the best postgraduate student (research) of the year in University of South Australia


  • Panel member of Centre of excellence Australasia
  • Editorial Board member of International Journal of Business and Systems Research (IJBSR).
  • Editorial Board member of Contemporary Management Research (CMR)
  • Editorial Board member of the International Journal of Management Science and Information Technology (IJMSIT)
  • Reviewer, Group & Organization Management
  • Reviewer, Journal of Accounting & Organizational Change
  • Reviewer, Australasian Accounting Business and Finance Journal
  • Reviewer, Journal of Flexible Services and Manufacturing
  • Reviewer, International Journal of Energy Sector Management
  • Reviewer, International Journal of Management Accounting Research
  • Reviewer, Journal of Electronic Commerce Research (JECR)
  • Reviewer, Meditari Accountancy Research
  • Reviewer, Operational Research: An International Journal
  • Reviewer, International Journal of Production Economics
  • Reviewer, Journal of Global Business and Technology
  • Reviewer, Thunderbird International Business Review
  • Member of American Accounting Association (AAA)

Areas of expertise

  • Cost Accounting Systems including Activity-Based Costing and TDABC
  • Management Control Systems and Responsibility Accounting
  • Performance measurement, Strategy and  Balanced Scorecard
  • Diffusion of Innovation

Committees/Professional groups/Services

  • Centre of excellence Australasia
  • Member of American Accounting Association (AAA)

Selected publications and creative works (Research Outputs)

  • Yazdifar, H., & Askarany, D. (2012). A comparative study of the adoption and implementation of target costing in the UK, Australia and New Zealand. International Journal of Production Economics, 135 (1), 382-392. 10.1016/j.ijpe.2011.08.012
    URL: http://hdl.handle.net/2292/10080
  • Askarany, D., Brierley, J. A., & Yazdifar, H. (2012). The effect of innovation characteristics on activity-based costing adoption. International Journal of Managerial and Financial Accounting (IJMFA), 4 (3), 291-313. 10.1504/IJMFA.2012.047854
  • Askarany, D., & Yazdifar, H. (2012). An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and the UK. International Journal of Production Economics, 135 (1), 430-439. 10.1016/j.ijpe.2011.08.017
    URL: http://hdl.handle.net/2292/10081
  • Askarany, D., Yazdifar, H., & Askary, S. (2009). Supply chain management, activity-based costing and organisational factors. International Journal of Production Economics, Article in Press, 1-11. 10.1016/j.ijpe.2009.08.004
    URL: http://hdl.handle.net/2292/10082
  • Yazdifar, H., Tsamenyi, M., Zaman, M., & Askarany, D. (2008). Management accounting change in a subsidiary organisation. Critical Perspectives on Accounting, 19 (3), 404-430. 10.1016/j.cpa.2006.08.004
    URL: http://hdl.handle.net/2292/10086
  • Askarany, D., & Yazdifar, M. (2008). A comparative investigation into the latest diffusion of management accounting innovations in the UK, Australia and New Zealand. CIMA Research Executives Summaries Series, 5 (9),10.2139/ssrn.1548036
  • Askarany, D., & Smith, M. (2008). Diffusion of innovation and business size: A longitudinal study of PACIA. Managerial Auditing Journal, 23 (9), 900-916. 10.1108/02686900810908445

Contact details

  • Media Contact

Web links

Primary location

Level 5, Room 260-5109
Auckland 1010
New Zealand