Our Wellington and Manawatū campuses are open, Auckland remains closed at AL3. More information.

Accountancy and business law research

Ranked third in Australasia

for accountancy research impact*

Massey University researchers are working on a wide range of areas related to accountancy and business law. We also have a range of multidisciplinary projects. Our researchers prioritise publication in quality journals, presentation of research papers at international conferences and identifying and nurturing emerging areas of research.

Research expertise

Accounting education

Accounting education research focuses on students’ learning, academic performance, and skill development. Expertise includes students’ motivations, skills, characteristics, approaches to learning, and career interests. Our findings provide a better understanding of their academic performance and choice of accountancy as a major and career.


Business law

Massey business law researchers have expertise in contracts and competition law, company law, consumer law, human rights, criminal law and criminology.

Company law interests include a company’s birth (incorporation), life (relationships between shareholders, directors and others; fundraising through share issues and borrowing), and 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 and university law teaching.


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, and comprehensive income accounting.


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 and accounting for goodwill. We have researchers working on emerging financial reporting topics such as integrated reporting and accounting and reporting. We have expertise reporting in public sector not-for-profit and by Small and Medium Enterprises (SMEs).


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.


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.


Multidisciplinary topics

Research is undertaken in multidisciplinary topics that include business ethics, fraud and non-financial reporting.


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 and financial sustainability. Research centres on responsiveness and responsibility of national and local governments.


Sector-based reporting

We have expertise in public sector reporting, reporting by not-for-profit organisations, and reporting by Small and Medium Enterprises (SMEs).



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, and international tax.



Find programmes with a research element, including the PhD.

Research degrees

Search for an expert

Search our staff database for an expert or area of expertise.

Expertise search

Research projects

Departments and staff

Find out more about the departments and staff involved in accountancy and business law at Massey.

* A peer-reviewed article, published in the academic journal Accounting and Finance, examined accounting research published in the discipline’s top 10 Australasian journals from 2015 to 2017 to identify the most cited articles and the most prolific authors. Find out more