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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.
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.
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.
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.
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.
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.
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Mandatory, and useful
Are financial reports costly dust-gatherers, purely compliance documents or valuable sources of information? A team from Massey’s School of Accountancy found they can be an important tool in business decision-making.
Until the Massey study there had been little research relevant to user needs in New Zealand since the 1970s, and none of this type since New Zealand’s adoption of International Financial Reporting Standards in 2007.
* 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