Our research groups seek innovative solutions to a range of contemporary accounting and business law issues.
Accounting education
Accounting education
Accounting education research focuses on students’ learning, academic performance, and skill development. Expertise includes students’:
- motivations
- skills
- characteristics
- approaches to learning
- career interests.
Our findings provide a better understanding of their academic performance and choice of accountancy as a major and career.
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Business law
Business law
Massey business law researchers have expertise in:
- contracts and competition law
- company law
- consumer law
- human rights
- criminal law
- criminology.
Company law interests include a company’s:
- birth (incorporation)
- life (relationships between shareholders, directors and others; fundraising through share issues and borrowing)
- death (liquidation and other insolvency procedures).
We also have expertise in:
- deterring competition
- misleading or deceptive conduct in trade
- the application of criminal law to gangs and cyber-crime
- university law teaching.
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Conventional financial accounting
Conventional financial accounting
We are researching in areas such as:
- fair value accounting and revaluations
- accounting for employee benefits
- deferred tax liability accounting
- accounting for goodwill
- accounting for derivatives
- comprehensive income accounting.
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Financial accounting and reporting
Financial accounting and reporting
Sound financial reporting is critical for the financial wellbeing of firms and the long-term sustainability of their activities and the environment. We are researching in areas such as:
- the information needs of users of financial statements
- fair value accounting and revaluations
- accounting for employee benefits
- accounting for goodwill.
We have researchers working on emerging financial topics such as integrated reporting and accounting reporting.
Our reporting expertise covers the public sector, not-for-profit and Small and Medium Enterprises (SMEs).
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Governance including auditing
Governance including auditing
Our research includes the economics and production of assurance services and the role of auditing in corporate governance, and auditing in the public and not-for profit sectors.
Other research addresses issues such as board composition and the role of audit committees. This is of interest to regulators and contributes to the development of professional standards, guidance and policies for practising auditors in New Zealand.
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Management accounting
Management accounting
We review how managers in private and public sector organisations use financial and non-financial information to make informed decisions, control strategic directions and improve efficacy.
Areas we research include:
- costing systems
- revenue management
- organisational and behavioural aspects of management control systems
- innovations in and the impact of performance measurement systems, incentive systems
- risk assessment.
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Multidisciplinary topics
Multidisciplinary topics
We research multidisciplinary topics that include business ethics, fraud and non-financial reporting.
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Public sector accountability
Public sector accountability
Research focuses on dimensions of accountability in the public sector with respect to:
- accounting and auditing
- governance
- service delivery and resource allocation
- risk management
- financial sustainability
- responsiveness and responsibility of national and local governments.
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Sector-based reporting
Sector-based reporting
We have expertise in public sector reporting, reporting by not-for-profit organisations, and reporting by Small and Medium Enterprises (SMEs).
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Taxation
Taxation
Staff are active in research relating to tax compliance. An interdisciplinary approach is adopted in many of the studies drawing on various perspectives such as economics and social psychology.
The four broad areas of research interest are:
- taxpayers’ and tax practitioners’ compliance behaviour
- compliance burden issues particularly for small businesses
- perceptions of fairness towards taxation
- international tax.
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