Dr Fred Ng

BCom(Hons) PhD Auck.


Dr Fred Ng is a lecturer in the Department of Accounting and Finance at the University of Auckland Business School. He obtained his PhD in 2013.

Research | Current

Fred's research focus is on the role of management accounting in customer-firm interactions to report on the service provided and resulting profitability. A sample of his research topics are:

  • Customer accounting and customer profitability analysis
  • Service-dominant logic
  • Revenue management
  • Web-based promotions, e.g. online deals and Kickstarter projects
  • Revenue drivers and cost drivers

Teaching | Current

Fred has taught on a range of Undergraduate and Postgraduate papers. Current papers taught are:

  • ACCTG331: Revenue and Cost Management
  • ACCTG321: Strategic Management Accounting
  • ACCTG722: Research in Revenue and Cost Management

Postgraduate supervision

PhD supervision

  • Isabella Li, co-supervisor, PhD thesis: “The role of boundary objects in management control system change in healthcare”
  • Claire Cui, co-supervisor, PhD thesis: “Unearthing a productivity perspective for Financial DEA” -
  • Ramona Zharfpeykan, advisor, PhD thesis: “Integrating sustainability performance measurement within a BSC framework and its association with reported financial performance” (Completed 2018)

BCom(Hons) dissertations

  • 2018 Joshua Liao: “Context and the economic value of customers to an organisation"
  • 2017 Minjae Choi: “Measuring efficiency of English professional football clubs”
  • 2016 Claire Cui: “Understanding restaurant daily deal profitability: Effects of country and terms and conditions”
  • 2016 Zack Wood: “Unlocking the potential of customer accounting: A service-dominant logic approach”
  • 2014 Yuehua Chen: “Elasticity, cannibalisation and their implications of daily deal offerings”

Committees/Professional groups/Services

Beta Alpha Psi, Faculty Advisor

Selected publications and creative works (Research Outputs)

As of 29 October 2020 there will be no automatic updating of 'selected publications and creative works' from Research Outputs. Please continue to keep your Research Outputs profile up to date.
  • Ng, F., Rouse, P., & Harrison, J. (2017). Classifying Revenue Management: A Taxonomy to Assess Business Practice*. Decision Sciences, 48 (3), 489-522. 10.1111/deci.12230
    URL: http://hdl.handle.net/2292/33310
    Other University of Auckland co-authors: Paul Rouse, Julie Harrison
  • Ng, F., & Li, I. (2016). Case-mix accounting beyond the hospital: Foundations for a customer-perspective in accounting for healthcare. Pacific Accounting Review, 28 (4), 373-385. 10.1108/PAR-02-2016-0020
  • Ng, F. C., Rouse, A. P., & Harrison, J. A. (2015). How do firms grow their revenue? A common framework of revenue management. Paper presented at Monforma 2015, Melbourne, Australia. 11 February - 13 February 2015.
    Other University of Auckland co-authors: Julie Harrison, Paul Rouse
  • Ng, F., Rouse, A. P., & Harrison, J. A. (2013). Building blocks of profitability: A framework of revenue drivers and cost drivers. Paper presented at Monforma 2013, Melbourne, Australia. 27 November - 29 November 2013. Related URL.
    Other University of Auckland co-authors: Paul Rouse, Julie Harrison
  • Ng, F. C., Harrison, J. A., & Akroyd, C. L. (2013). A revenue management perspective of management accounting practice in small businesses. Meditari Accountancy Research, 21 (2), 92-116. 10.1108/MEDAR-07-2012-0023
    Other University of Auckland co-authors: Julie Harrison
  • Ng, F. C. (2013). Revenue Management: Practice, Adoption, and Impact The University of Auckland. ResearchSpace@Auckland.
  • Ng, F. C. (2008). Revenue management in small businesses and micro-enterprises: The elephant in the living room The University of Auckland. The University of Auckland.

Contact details

Primary office location

Level 5, Room 5103
New Zealand