Dr Nirmala Nath staff profile picture

Contact details +64 (06) 356 9099  ext. 83946

Dr Nirmala Nath BA (Acct and Fin Mgt), MA(Acct) USP, PGDip, DipEd, PhD Waik, CPA(Aust)

Senior Lecturer

School of Accountancy

Nirmala came to Massey from Waikato University where she taught part-time. Prior to this, she taught at the University of South Pacific in Fiji. She researches in the areas of performance management systems, public sector performance audits and accountability, qualitative research methods and hermeneutics. Her research has a management accounting focus.

Nirmala is a senior lecturer in the School.  Nirmala joined Massey University in 2003.

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Professional

Contact details

  • Ph: +64 (06) 356 9099 ext 83946
    Location: BSW 3.20, Business Studies West
    Campus: Manawatu

Qualifications

  • Bachelor of Arts (Accounting and Financial Management) - University of the South Pacific (1990)
  • Master of Arts (Accounting) - University of the South Pacific (2000)
  • Postgraduate Diploma - University of the South Pacific (1994)
  • Diploma of Education - University of the South Pacific (1989)
  • PhD - University of Waikato (2011)
  • Certified Practising Accountant - CPA(Australia) (2004)

Prizes and Awards

  • Research Paper , titled : Lean in New Zealand: Understanding the link between accounting and strategy co-authored with Kim Thornton (Masters student under my supervision) was awarded the Best Student Paper at the New Zealand Management Accounting Conference hosted by Lincoln University in 2015. - New Zealand Management Accounting Conference at Lincoln University. 2015 (2015)
  • Research paper co-authored with Kim Thornton (Masters Student under my supervision) was awarded the Best Paper Award at the NZMA Conference hosted by Lincoln University in NZ. The paper was titled: ). Lean in New Zealand: Understanding the link between accounting and strategy. - New Zealand Management Accounting Conference 2015. Lincoln University. NZ (2015)

Research Expertise

Research Interests

Performance management systems

Public Sector audting and audit developments

Accountability

Critical hermenutics methdology

Data management systems in public health sector  

Thematics

Resource Development and Management, Design – for Commerce, Community and Culture

Area of Expertise

Field of research codes
Accounting, Auditing and Accountability (150100): Auditing and Accountability (150102): Commerce, Management, Tourism And Services (150000): Management Accounting (150105)

Keywords

performance management systems

public sector performance audits and accountability

qualitative research methods

hermeneutics

Research Projects

Summary of Research Projects

Position Current Completed
Project Leader 0 2

Completed Projects

Project Title: Patient Data Management Tool-Concerto: A successful diffusion in the NZ Public Health sector

This research presents an exploratory study on the implementation of a commercial software system the Concerto -Workstation at the Northland District Board. The intention was to determine the factors that influenced the diffusion of the clinical workstation. We used archival documents, health regulations and interviewed the project business manager, the IT consultants and clinicians with various levels of work experiences using the purposive sampling method. Our findings indicate that the human factors including the clinicians, staff training, information technology expert services and advice and the technology software package Concerto with greater functionality and capability (including increased scope for data storage, ease of data location, recording and storage) were influential in the readily acceptance of this innovation. The reason for positive acceptability, and full diffusion of Concerto Work Station as compared to iHealth is contributed to the increased functionality offered by Concerto and the ability of the innovation to provide Clinicians with comprehensive patient data records over a period time which in turn helped in making informed decision regarding treatment, discharge, hospitalisation and recommendation for future wellbeing of patients which led to improved performance in these areas. This research has practical and academic implications it reveals factors that enable successful diffusion of innovation which leads to improved performance.
Read Project Description Hide Project Description

Date Range: 2013 - 2013

Funding Body: Massey University

Project Team:

Research Outputs

Journal

Othman, RB., laswad, F., & Nath, N. (2017). Local councils’ environmental sustainability reporting: who really counts?. Pacific Accounting Review. Retrieved from http://www.emeraldinsight.com/
[Journal article]Authored by: Laswad, F., Nath, N., Othman, R.
Othman, R., Nath, N., & Laswad, F. (2017). Sustainability Reporting by New Zealand's Local Governments. Australian Accounting Review. 27(3), 315-328
[Journal article]Authored by: Nath, N., Othman, R.
Othman, RB., Nath, N., & Laswad, F. (2016). Sustainability reporting by New Zealand's local government. Australian Accounting Review. , 1-14 Retrieved from http://onlinelibrary.wiley.com/doi/10.1111/auar.12153/full
[Journal article]Authored by: Laswad, F., Nath, N., Othman, R.
Nath, N., Hu, YY., & Budge, C. (2016). Information technology and diffusion in the New Zealand public health sector. Qualitative Research in Accounting and Management. 13(2), 216-251
[Journal article]Authored by: Hu, Y., Nath, N.
Jayasinghe, K., Nath, ND., & Othman, R. (2015). The public sector accounting, accountability and auditing in emerging economies: Insights, gaps and some new ways forward. Research in Accounting in Emerging Economies. 15, 1-6
[Journal article]Authored by: Nath, N., Othman, R.
Van Peursem, K., Samujh, RH., & Nath, ND. (2015). A Programme of future audit professionals: Using action research to nurture student engagement. Educational Action Research. 24(4), 598-616
[Journal article]Authored by: Nath, N.
Nath, ND., & Sharma, U. (2014). Performance management systems in the public housing sector: Dissemination to diffusion. Australian Accounting Review. 24(1), 2-20 Retrieved from http://onlinelibrary.wiley.com/
[Journal article]Authored by: Nath, N.
Nath, N., Peursem, K., & Lawrence, S. (2011). Emergence of performance auditing in Fiji, 1970-1995: A hermeneutical inquiry. Fijian Studies. 7(1), 23-58
[Journal article]Authored by: Nath, N.
Nath, N. (2010). Public sector performance auditing in Fiji: A hermeneutical understanding of the emergence phase. Social Science Research Network. , 1-23
[Journal article]Authored by: Nath, N.
Nath, ND., Peursem, KV., & Lowe, A. (2006). Public sector auditing in Fiji: Tracing its development and expansion. Fijian Studies. 4(1), 15-45
[Journal article]Authored by: Nath, N.
Nath, ND., Peursem, KV., & Lowe, A. (2006). Emergence of public sector performance auditing: A historical perspective. Malaysian Accounting Review. 5(1), 43-63
[Journal article]Authored by: Nath, N.

Book

Jayasinghe, K., Nath, N., & Othman, RB. (2015). The public sector accounting, accountability and auditing in emerging economies: Insights, gaps and some new ways forward. In Research in Accounting in Emerging Economies. (pp. 1 - 6). : Emerald Group Publishing Limited
[Chapter]Authored by: Nath, N., Othman, R.
Nath, N.(2011). Public Sector Performance Auditing and Accountability: A Fijian Case Study. Hamilton, New Zealand: University of Waikato
[Authored Book]Authored by: Nath, N.

Thesis

Nath, N. (2011). Public sector performance auditing and accountability: A Fijian case study. (Doctoral Thesis, University of Waikato)
[Doctoral Thesis]Authored by: Nath, N.

Conference

nath, ., Othman, RB., & laswad, .New Zealand public sector health delivery: selection of topics for performance audits. . Adelaide, Australia
[Conference Paper]Authored by: Laswad, F., Nath, N., Othman, R.
Othman, RB., Nath, N., & Laswad, F.Environmental reporting and accounting-sustainability hybridisation in New Zealand local government. . Christchurch, New Zealand
[Conference Paper]Authored by: Laswad, F., Nath, N., Othman, R.
Mills, Z., & Nath, ND. (2016). The trends and determinates of corporate philanthropy: A New Zealand perspective. , The 8th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference
[Conference Abstract]Authored by: Nath, N.
Nath, ND., Othman, R., & Laswad, F.(2016). External performance audit in the delivery of NZ public health: Perception of the scope and focus. Paper presented at the meeting of The Abstract Proceedings of the 8th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference. Melbourne, Australia
[Conference Paper]Authored by: Laswad, F., Nath, N., Othman, R.
Othman, RB., laswad, F., & Nath, N.Sustainability reporting by New Zealand local government (NZLG). . Auckland, New Zealand
[Conference Paper]Authored by: Laswad, F., Nath, N., Othman, R.
Thornton, K., & Nath, ND.(2015). Lean in New Zealand: Understanding the link between accounting and strategy. . Lincoln, Canterbury, New Zealand
[Conference Paper]Authored by: Nath, N.
Othman, R., & Nath, ND.(2015). A historical examination of socio-economic and political forces of performance auditing in Malaysia. Paper presented at the meeting of the Abstract Proceedings of 8th Accounting History International Conference. Ballarat, VIC, Australia,
[Conference Paper]Authored by: Nath, N., Othman, R.
Nath, ND., & Othman, R. (2015). Bureaucracy and audit developments: The Fijian public sector. In the Abstract Proceedings of 8th Accounting History International Conference, 8th Accounting History International Conference
[Conference Abstract]Authored by: Nath, N.
Nath, ND., Hu, Y., & Budge, C. (2015). Information technology and diffusion in the New Zealand public health sector: District health board case study. The Proceedings of 2015 Conference of the Performance Measurement Association Australasia. (pp. 1 - 30). : 2015 Conference of the Performance Measurement Association Australasia
[Conference Paper in Published Proceedings]Authored by: Hu, Y., Nath, N.
Thornton, K., & Nath, ND. (2015). Lean in New Zealand: Understanding the link between accounting and strategy. , 9th New Zealand Management Accounting Conference
[Conference Abstract]Authored by: Nath, N.
Nath, N., & Othman, RB.(2014). Bureaucracy and audit developments: The Fijian public sector. Paper presented at the meeting of In the Abstracts Proceedings of the Eighth Accounting History International Conference. Ballarat, Australia
[Conference Paper]Authored by: Nath, N., Othman, R.
Othman, RB., & Nath, N.(2015). Historical Examination of Socio-economic and Political Forces of Performance Auditing in Malaysia,. Paper presented at the meeting of In the Abstracts Proceedings of the Eighth Accounting History International Conference. Ballarat, VIC, Australia
[Conference Paper]Authored by: Nath, N.
Nath, ND., Hu, Y., & Budge, C. (2015). Information technology and diffusion in New Zealand public health sector: District health board case study. http://www.business.auckland.ac.nz/en/about/od-our-departments/od-accounting-finance/bs-af-seminars-and-events/beyond-best-practice-tools-for-tomorrows-organisation/abstracts.html. (pp. 1 - 30). : The 2015 Performance Measurement Association of Australasia (PMAA) Conference: Beyond best practice: Tools for tomorrow’s organisation.
[Conference Paper in Published Proceedings]Authored by: Hu, Y., Nath, N.
Nath, N., Othman, RB., & Laswad, F. (2014). Performance audits and health service deliveries: Perceptions on scope and topic of choice. Proceedings of 8th New Zealand Management Accounting Conference. (pp. 21 - 21). : 8th New Zealand Management Accounting Conference
[Conference Paper in Published Proceedings]Authored by: Laswad, F., Nath, N., Othman, R.
Nath, ND., Hu, YY., & Budge, C. (2013). Patient data management tool concerto: A successful diffusion in the NZ public health sector. Proceedings of the 7th New Zealand Management Accounting Conference. (pp. 1 - 22). : 7th New Zealand Management Accounting Conference
[Conference Paper in Published Proceedings]Authored by: Hu, Y., Nath, N.
Nath, ND., & Van Perseum, K. (2013, July). Performance audit, accountability and power: A Fijian case-study. Presented at The 7th Asia Pacific Interdisciplinary Research in Accounting Conference. Kobe, Japan.
[Conference Oral Presentation]Authored by: Nath, N.
Nath, ND., & Van Peursem, K. (2013). Performance audit, accountability and power: A Fijian case-study. (pp. 62 - 62). , The 7th Asia Pacific Interdicsiplinary Research in Accounting Conference Kobe, Japan: APIRA Kobe 2013
[Conference Abstract]Authored by: Nath, N.
Nath, N., Kirk, N., & Van Peursem, K. (2012, November). Intepretations of the 3E’s in public sector performance auditing. Presented at The Sixth New Zealand Management Accounting Conference. Palmerston North, New Zealand.
[Conference Oral Presentation]Authored by: Nath, N.
Nath, N., Kirk, N., & Van Peursem, K. (2012). Intepretations of the 3E’s in public sector performance auditing. In The Sixth New Zealand Management Accounting Conference: Programme and Abstracts(pp. 24 - 24). , The Sixth New Zealand Management Accounting Conference New Zealand: Massey University
[Conference Abstract]Authored by: Nath, N.
Nath, N., & Sharma, U. (2012, October). Diffusing a performance management system in a public sector entity: A developing country case study. Presented at Twenty-Fourth Asian-Pacific Conference on International Accounting Issues. Maui, HI, United States.
[Conference Oral Presentation]Authored by: Nath, N.
Nath, N., & Sharma, U. (2012). Diffusing a performance management system in a public sector entity: A developing country case study. In Program and Proceedings: Twenty-Fourth Asian-Pacific Conference on International Accounting Issues(pp. 113 - 113). , 24th Asian-Pacific Conference on International Accounting Issues United States: Graig School of Business, California State University
[Conference Abstract]Authored by: Nath, N.
Nath, ND. (2011, November). Performance management system in the public housing sector: Dissemination to diffusion. Presented at The Fifth NZ Management Accounting Conference. Wellington, NZ.
[Conference Oral Presentation]Authored by: Nath, N.
Nath, ND.(2011, November 17). Performance management system in the public housing sector: Dissemination to diffusion. In The Fifth NZ Management Accounting Conference(pp. 19 - 19). , The Fifth NZ Management Accounting Conference
[Conference Abstract]Authored by: Nath, N.
Nath, ND., & Sharma, U.(2011). Performance management system in the public housing sector: Dissemination to diffusion. . Wellington, NZ
[Conference Paper]Authored by: Nath, N.
Nath, N., Peursem, K., & Lawrence, S. (2010, November). A hermeneutical inquiry: Emergence of performance auditing in the Fijian public sector 1970-1995. Presented at Twenty-second Asian-Pacific Conference on International Accounting Issues. Gold Coast, Australia.
[Conference Oral Presentation]Authored by: Nath, N.
Nath, N., Peursem, K., & Lawrence, S.(2010). A hermeneutical inquiry: Emergence of performance auditing in the Fijian public sector 1970-1995. . Gold Coast, Australia
[Conference Paper]Authored by: Nath, N.
Nath, N., Peursem, K., & Lawrence, S. (2010). A hermeneutical inquiry: Emergence of performance auditing in the Fijian public sector. In Proceedings of Twenty-second Asian-Pacific Conference on International Accounting Issues(pp. 90 - 90). : Twenty-second Asian-Pacific Conference on International Accounting Issues
[Conference Abstract]Authored by: Nath, N.
Nath, N., Peursem, K., & Lawrence, S. (2010, July). A hermeneutical inquiry: Emergence of performance auditing. Presented at 2010 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference. Christchurch, New Zealand.
[Conference Oral Presentation]Authored by: Nath, N.
Nath, N., Peursem, K., & Lawrence, S.(2010). Public sector performance auditing in Fiji: A hermeneutical understanding of the emergence phase. . Christchurch, New Zealand
[Conference Paper]Authored by: Nath, N.
Nath, N., Peursem, K., & Lawrence, S. (2010). A hermeneutical inquiry: Emergence of performance auditing. In 2010 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference 2010(pp. 114 - 114). : Accounting and Finance Association of Australia and New Zealand (AFAANZ )
[Conference Abstract]Authored by: Nath, N.
Nath, ND., Peursem, KV., & Lowe, A. (2007). Actor network theory: Knowledge, reality and society in public sector performance auditing in Fiji. Proceedings of the 6th Australasian Centre for Social and Environmental Accounting Research (CSEAR) Conference. (pp. unpaged - 24).
[Conference Paper in Published Proceedings]Authored by: Nath, N.
Nath, ND.(2006). ANT framework to explain the construction of society, reality and knowledge in the context of public sector performance auditing in Fiji. . Waikato Management School, Hamilton, NZ
[Conference Paper]Authored by: Nath, N.
Nath, ND. (2006). ANT framework to explain the construction of society, reality and knowledge in the context of public sector performance auditing in Fiji. In Proceedings of the 10th Annual Waikato Management School Student Research Conference: University of Waikato
[Conference Abstract]Authored by: Nath, N.
Nath, ND., Peursem, KV., & Lowe, A. (2005, August). Public sector performance auditing: Emergence, purpose and meaning. Presented at Australasian Business and Behavioural Sciences Association Conference. Cairns, QLD.
[Conference Oral Presentation]Authored by: Nath, N.
Nath, ND., Peursem, KV., & Lowe, A. (2005, November). Public sector performance auditing emergence and purpose: A historical perspective. Presented at 6th Asian Academic Accounting Association Annual Conference. Kuala Lumpur, Malaysia.
[Conference Oral Presentation]Authored by: Nath, N.
Nath, ND., Peursem, KV., & Lowe, A. (2005). Emergence of public sector performance auditing: A historical perspective. AAAA 6th Annual Conference: Challenges in rebuiliding public confidence of the accounting profession: Proceedings. (pp. 1 - 31). Kuala Lumpur, Malaysia
[Conference Paper in Published Proceedings]Authored by: Nath, N.
Nath, ND., Peursem, KV., & Lowe, A. (2005). Public sector performance auditing: Emergence, purpose and meaning. Australasian Business & Behavioural Sciences Association (ABBSA) Annual Conference: Proceedings. (pp. 665 - 696). Townsville, QLD
[Conference Paper in Published Proceedings]Authored by: Nath, N.
Nath, ND. (2004, October). Development of performance auditing in the Fijian public sector. Presented at 8th Annual Waikato Management School Student Research Conference. University of Waikato, Hamilton, NZ.
[Conference Oral Presentation]Authored by: Nath, N.
Nath, ND. (2003). Performance measurement and in/appropriateness: The Housing Authority of Fiji: A case study. 15th Asian Pacific Conference on International Accounting Issues: APC Proceedings. (pp. 1 - 21). Bangkok, Thailand
[Conference Paper in Published Proceedings]Authored by: Nath, N.
Nath, ND.(2000). Global Climate Change and Open Economies: Implications on Pacific Island Agriculture. . University of the South Pacific, Fiji
[Conference Paper]Authored by: Nath, N.

Other

Nath, ND., Kirk, N., & Van Peursem, K. (2012, November). Intepretations of the 3E’s in public sector performance auditing. Presented at The 6th NZ Management Accounting Conference, Palmerston North, New Zealand.
[Oral Presentation]Authored by: Nath, N.
Nath, ND. (2005, July). The historical development of public sector auditing in fiji. Presented at University of the South Pacific, Department of Accounting and Financial management. : Department of Accounting and Financial Management, University of the South Pacific.
[Oral Presentation]Authored by: Nath, N.
Nath, ND., Peursem, KV., & Lowe, A. (2005). Public sector performance auditing: Emergence, purpose and meaning. In Working Paper Series (University of Waikato. Dept. of Accounting)(pp. 2 - 40). : Department of Accounting, University of Waikato
[Working Paper]Authored by: Nath, N.
Nath, ND. (2003). Performance auditing and public sector accountability: A Fijian case study. Massey University
[Other]Authored by: Nath, N.

Consultancy and Languages

Consultancy

  • Jan 2014- Dec 2015 - Fiji National University
    Staff training for Course development- in accounting-undergraduate level Development - post-graduate level papers in Accounting

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