Business School

Management accounting

Management accounting research is concerned with the financial and non-financial information used by managers in private and public sector firms to make decisions and control strategic direction.

The department’s researchers cover a broad spectrum of topics ranging from revenue and cost management to organisational and behavioural aspects of management control systems. The impact of performance measurement, incentive systems and risk assessment is also considered.

The management accounting group’s research currently addresses:

Management control: the ways in which people in organisations use management controls in new product development and the use of management controls by high growth firms.
Diffusion of innovation in management accounting: the factors influencing the adoption of improved management accounting systems.
Management accounting systems and behaviour in organisations: employee behaviour during the implementation of new accounting systems and their ongoing operation.
Transfer pricing in multinationals: the response of New Zealand-based multinationals to the tax regulation of transfer prices.
Performance measurement: "data envelopment analysis" and revenue management with application to health, transport, and public-sector organisations.

Researchers in management accounting

Dr Chris Akroyd
Dr Davood Askarany
Dr Charl de Villiers
Dr Julie Harrison
Angela Liew
Associate Professor Paul Rouse
Professor Barry Spicer