UC Research Profile - University of Canterbury

Dr Christopher Akroyd

Contact

Department: Department of Accounting and Information Systems

Email: christopher.akroyd@canterbury.ac.nz

Direct Dial: +64 3 3690225

Office: Meremere 407

Languages: English, Japanese

My research focuses on how managers use accounting and control systems to get positive outcomes for their organization, society and the environment

About

Research / Creative works

Projects

Methods & Equipment

Fields of Research

Management control systems
Performance management
Innovation management
Environmenal and social sustanability
Qualitative research
Strategic change
Entrepreneurial companies
Open innovation
New product development

Researcher Summary

My research focuses on how organizations design performance measurement and control systems to better deal with an uncertain and rapidly changing environment. My recent publications focus on adaptive control systems organizations use to implement their strategic goals by going beyond budgeting, the use of culture and non-financial information as control mechanisms, and the use of performance measurement systems to manage environmental and social sustanability.

Subject Area: Disciplines

Accounting and Finance: Accounting Education ; Management Accounting ; Social & Environmental Accounting

Research/Scholarly/Creative Works

Journal Articles

Biswas SSN., Akroyd C. and Sawabe N. (2023) Management control systems effect on the micro-level processes of product innovation. Journal of Accounting and Organizational Change 19(2): 326-350. http://dx.doi.org/10.1108/JAOC-07-2021-0093.

Liyanapathirana N. and Akroyd C. (2023) Religiosity and accountants' ethical decision-making in a religious country with a high level of corruption. Pacific Accounting Review 35(2): 181-198. http://dx.doi.org/10.1108/PAR-08-2021-0132.

Biswas S. and Akroyd C. (2022) Collaborative inter-organisational relationships and management control change. Accounting and Finance 62(4): 4569-4586. http://dx.doi.org/10.1111/acfi.12955.

Biswas SSN. and Akroyd C. (2022) Management control systems and the strategic management of innovation. Qualitative Research in Accounting and Management 19(5): 513-539. http://dx.doi.org/10.1108/QRAM-04-2021-0083.

Frare AB., Cruz APCD., Lavarda CEF. and Akroyd C. (2022) Packages of management control systems, entrepreneurial orientation and performance in Brazilian startups. Journal of Accounting and Organizational Change 18(5): 643-665. http://dx.doi.org/10.1108/JAOC-04-2021-0052.

Zharfpeykan R. and Akroyd C. (2022) Factors influencing the integration of sustainability indicators into a company's performance management system. Journal of Cleaner Production 331 http://dx.doi.org/10.1016/j.jclepro.2021.129988.

Akroyd C. and Kober R. (2020) Imprinting founders’ blueprints on management control systems. Management Accounting Research 46 http://dx.doi.org/10.1016/j.mar.2019.07.002.

Akroyd C., Kober R. and Li D. (2019) The emergence of management controls in an entrepreneurial company. Accounting and Finance 59(3): 1811-1839. http://dx.doi.org/10.1111/acfi.12477.

Jollands S., Akroyd C. and Sawabe N. (2018) Management controls and pressure groups: the mediation of overflows. Accounting, Auditing and Accountability Journal 31(6): 1644-1667. http://dx.doi.org/10.1108/AAAJ-10-2016-2747.

Spraakman G., O’Grady W., Askarany D. and Akroyd C. (2018) ERP systems and management accounting: New understandings through “nudging” in qualitative research. Journal of Accounting and Organizational Change 14(2): 120-137. http://dx.doi.org/10.1108/JAOC-06-2016-0038.

Chapters

O'Grady W., Akroyd C. and Scott I. (2017) Chapter 2: Beyond budgeting: Distinguishing modes of adaptive performance management. Advances in Management Accounting: 33-53. http://dx.doi.org/10.1108/S1474-787120170000029003.

Akroyd C., Biswas SSN. and Chuang S. (2016) How management control practices enable strategic alignment during the product development process. Advances in Management Accounting: 99-138. http://dx.doi.org/10.1108/S1474-787120150000026004.

Journal Articles

Biswas S. and Akroyd C. (2016) The governance of inter-firm co-development projects in an open innovation setting. Pacific Accounting Review 28(4): 446-457. http://dx.doi.org/10.1108/PAR-03-2016-0030.

O'Grady W. and Akroyd C. (2016) The MCS package in a non-budgeting organisation: A case study of Mainfreight. Qualitative Research in Accounting and Management 13(1): 2-30. http://dx.doi.org/10.1108/QRAM-09-2014-0056.

Jollands S., Akroyd C. and Sawabe N. (2015) Core values as a management control in the construction of "sustainable development". Qualitative Research in Accounting and Management 12(2): 127-152. http://dx.doi.org/10.1108/QRAM-04-2015-0040.

Spraakman G., O’Grady W., Askarany D. and Akroyd C. (2015) Employers’ Perceptions of Information Technology Competency Requirements for Management Accounting Graduates. Accounting Education 24(5): 403-422. http://dx.doi.org/10.1080/09639284.2015.1089177.

Akroyd C. and Kato Y. (2013) Article type: Guest editorial from: Journal of accounting & organizational change, volume 9, issue 4. Journal of Accounting and Organizational Change 9(4).

Ng F., Harrison JA. and Akroyd C. (2013) A revenue management perspective of management accounting practice in small businesses. Meditari Accountancy Research 21(2): 92-116. http://dx.doi.org/10.1108/MEDAR-07-2012-0023.

Akroyd C. and Maguire W. (2011) The roles of management control in a product development setting. Qualitative Research in Accounting and Management 8(3): 212-237. http://dx.doi.org/10.1108/11766091111162061.

Sridharan V. and Akroyd C. (2011) The integration substitute: The role of controls in managing human asset specificity. Accounting and Finance 51(4): 1055-1086. http://dx.doi.org/10.1111/j.1467-629X.2011.00427.x.

Conference Contributions - Published

Liew A. and Akroyd C. (2010) Executing management control through decision technology. In PACIS 2010 - 14th Pacific Asia Conference on Information Systems: 49-60.

Edited Volumes

Akroyd C; Burney L (Ed.) (2021) Advances in Management Accounting Volume: 33. (Volume 33 ed.) Emerald.

Conference Contributions - Other

Akroyd C. and Biswas S. (2021) The design and use of management controls in the drive towards strategic change. Queenstown: New Zealand Management Accounting Conference, 15-16 Nov 2021.

Akroyd C. and Zharfpeykan R. (2021) Factors influencing the integration of sustainability indicators into a company’s performance management system. Queenstown: New Zealand Management Accounting Conference, 15-16 Nov 2021.

Akroyd C., Edinger T. and Farah N. (2021) Decisions-as-promises: Accounting information, project management and sustainability at Auckland Transport. Queenstown: New Zealand Management Accounting Conference, 15-16 Nov 2021.

Akroyd C., Henderson K. and Pesch H. (2021) Faith at work: The role of religious values in management control. Virtual: American Accounting Association Management Accounting Section Midyear Meeting, 6-7 Jan 2021.

Wu J. and Akroyd C. (2021) How organizational networks influence the adoption and use of formal management controls. Queenstown Resort College: New Zealand Management Accounting Conference, 15-16 Nov 2021.

Akroyd C., Biswas S. and O'Grady W. (2020) Emergence of an MCS: Insights from the professionalization process. Monash University (Online): Monash Forum on Research in Management Accounting, 26-27 Nov 2020.

Akroyd C., Henderson K. and Pesch H. (2020) Faith at work: The role of religious values in management control. Massey University: New Zealand Management Accounting Conference, 19-20 Nov 2020.

Akroyd C., Horii S. and Sawabe N. (2020) The Temporal Effect of Organizational Controls in an Uncertain Environment. Hilo, Hawaii, USA: Hawaii Accounting Research Conference, 3-4 Jan 2020.

Akroyd C. and Biswas S. (2019) A field study of management control in a family business: An appreciative inquiry approach. Monterey Peninsula, California, USA: AIMA World Conference on Management Accounting Research, 16-17 May 2019.

Akroyd C., Biswas S. and O'Grady W. (2019) Role of different levers of control on a family business’s professionalization journey. Auckland: Asia Pacific Interdisciplinary Research in Accounting Conference, 1-3 Jul 2019.

Akroyd C. and Kober R. (2018) How founders’ organizational blueprints influence the emergence of management control systems in an early stage firm. Copenhagen, Denmark: Global Management Accounting Research Symposium, 21-22 Jun 2018.

Akroyd C. and Biswas S. (2017) Management control in a rapidly growing family business. Melbourne, Australia: Global Accounting & Organizational Change Network Conference, 27-28 Nov 2017.

Akroyd C., Horii S. and Sawabe N. (2017) Management control rhythms in a product innovation setting: Enabling adaptive practices in highly competitive and uncertain environments. Sydney, Australia: Global Management Accounting Research Symposium, 22-23 Jun 2017.

Akroyd C., Jollands S. and Sawabe N. (2017) Examining sustainability reports. Naples, Italy: European Network for Research in Organisational & Accounting Change Conference, 29-30 Jun 2017.

Akroyd C. (2016) How the rhythm of management controls enables organizational agility in a rapidly changing environment. Auckland, New Zealand: Auckland Regional Accounting Conference, 22-22 Nov 2016.

Akroyd C. and Jollands S. (2016) Management controls, framing and overflowing: The construction of a boundary in relation to non-transacting parties. Dallas, Texas, USA: American Accounting Association Management Accounting Section Midyear Meeting, 7-8 Jan 2016.

Akroyd C., Horii S. and Sawabe N. (2016) How the rhythm of management controls enables organizational agility in a rapidly changing environment. Auckland, New Zealand: New Zealand Management Accounting Symposium, 24-25 Nov 2016.

Akroyd C., Horii S. and Sawabe N. (2016) The Influence of Budgeting on Product Innovation. Bath, UK: British Accounting and Finance Association Annual Conference, 22-23 Mar 2016.

Akroyd C., O'Grady W. and Scott I. (2016) Beyond budgeting and management change: Responding flexibly to environmental turbulence. Monterey, California, USA: Advances in Management Accounting World Conference on Management Accounting Research, 19-20 May 2016.

Akroyd C., O'Grady W. and Sott I. (2016) An adaptive management model: A beyond budgeting informed approach. Melbourne, Australia: Monash Forum on Management Accounting, 1-2 Dec 2016.

Akroyd C., Jollands S. and Sawabe N. (2015) Management control of time and space: (Re)framing the transacting context. Osaka, Japan: Japan Association of Management Accounting, 27-28 Aug 2015.

Akroyd C., Jollands S. and Sawabe N. (2015) Temporality, change and the stand-alone sustainability report. Galway, Ireland: European Network for Research in Organisational and Accounting Change, 4-5 Jun 2015.

Akroyd C., Spraakman G. and O'Grady W. (2014) Information technology requirements for new management accounting graduates. San Antonio, Texas, USA: Midyear Meeting of the International Accounting Section of the American Accounting Association, 20-21 Feb 2014.

Akroyd C. (2013) Investigating the role of stand-alone sustainability reports. Kobe, Japan: Asia Pacific Interdisciplinary Research in Accounting Conference, 25-27 Jul 2013.

Akroyd C. and Jollands S. (2013) The Network Effects of Core Values on Management Controls. New Orleans, USA: American Accounting Association Management Accounting Section Midyear Meeting, 10-11 Jan 2013.

Akroyd C. and O'Grady W. (2013) Weeklies In, Budgets Out. Lancing, Michigan, USA: Global Management Accounting Research Symposium, 27-28 Jun 2013.

Akroyd C. and Kober R. (2012) The emergence and utilisation of management control systems in a high growth firm. Washington DC, USA: American Accounting Association Annual Meeting, 6-8 Aug 2012.

Akroyd C. and Kober R. (2012) Trust and control: The case of a high-growth firm. Washington DC, USA: American Accounting Association Annual Meeting, 6-8 Aug 2012.

Akroyd C. and Jollands S. (2011) Investigating the process of developing belief systems. Wellington: New Zealand Management Accounting Conference, 17-18 Nov 2011.

Horii S., Sawabe N. and Akroyd C. (2010) Management control for product innovation in a rapidly changing environment. Istanbul, Turkey: European Accounting Association Conference, 18-20 May 2010.

Akroyd C. (2009) The emergence and utilisation of management control systems in a high growth firm. Dundee, Scotland: European Network for Research in Organisational and Accounting Change Conference, 25-26 Jun 2009.

Akroyd C., Harrison J. and Ng F. (2009) Exploring revenue management in small businesses. Adelaide, Australia: Accounting & Finance Association of Australia and New Zealand, 5-7 Jul 2009.

Akroyd C., Harrison J. and Phann M. (2009) A survey of the revenue management practices of New Zealand small businesses. Christchurch: New Zealand Management Accounting Conference, 19-20 Nov 2009.

Akroyd C., Horii S. and Sawabe N. (2009) Management control for product innovation in a rapidly changing environment. Christchurch: New Zealand Management Accounting Conference, 19-20 Nov 2009.

Akroyd C., Horii S. and Sawabe N. (2009) Management control for product innovation in a rapidly changing environment. Copenhagen, Denmark: Global Management Accounting Research Symposium, 18-19 Jun 2009.

Akroyd C., Jollands S. and Sawabe N. (2009) The undercover methodological proponents of actor-network theory. Dundee, Scotland: European Network for Research in Organisational and Accounting Change Conference, 25-26 Jun 2009.

Akroyd C., Jollands S. and Sawabe N. (2009) The undercover methodological proponents of actor-network-theory. Christchurch: New Zealand Management Accounting Conference, 19-20 Nov 2009.

Akroyd C. and Maguire W. (2008) An analysis of the levers of control: A case study. Sydney, Australia: Global Management Accounting Research Symposium, 12-13 Jun 2008.

Akroyd C. and Maguire W. (2008) Boundary objects as enablers of product development: An empirical study of management control in practice. Auckland: New Zealand Management Accounting Conference, 20-21 Nov 2008.

Akroyd C. and Sridharan VG. (2008) The process of management control for customization: A model refined by case study evidence. Brussels, Belgium: Conference on New Directions in Management Accounting: Innovations in Practice and Research, 15-16 Dec 2008.

Akroyd C., Kober R. and Li D. (2008) Management control change in a high growth firm: A case study. Melbourne, Australia: Global Accounting and Organisation Change Conference, 9-10 Jul 2008.

Akroyd C. and Maguire W. (2007) An empirical study of the role of management controls during new product development. Paris, France: International Management Control Systems Research Conference, 12-13 Sep 2007.

Future Research

Founders blueprints
Social sustanability
Ethics and religion
Bounday objects
Trust and control

Key Methodologies

Ethnomethodology
Case studies
Qualitative analysis
Social theories