UC Research Profile - University of Canterbury - New Zealand

Associate Professor Beverley Rae Lord

Contact

Department: Department of Accounting and Information Systems

Email: beverley.lord@canterbury.ac.nz

Office: Meremere 507

Language: English

Research / Creative works

Methods & Equipment

Fields of Research

Management accounting
Performance measurement
Strategic management accounting
Accounting history
Accounting education

Researcher Summary

Research interests include new management accounting techniques; management accounting in charities, service organisations and small businesses; accounting history and accounting education.

Subject Area: Disciplines

Accounting and Finance: Management Accounting

Prizes and Awards

New Zealand Institute of Chartered Accountants ( 2010 - present )

Research/Scholarly/Creative Works

Amoako KO., Dixon K., Amoako IO., Marfo EO., Tuffour J. and Lord BR. (2023) Stakeholders’ perceptions of sustainability performance of a gold mining subsidiary in Ghana. Journal of Accounting and Organizational Change http://dx.doi.org/10.1108/JAOC-08-2022-0119. (Journal Articles)

Blesia JU., Dixon K. and Lord B. (2023) A braided chronology to elucidate temporalities of a mine on New Guinea. The Extractive Industries and Society 15 101300: 19. http://dx.doi.org/10.1016/j.exis.2023.101300. (Journal Articles)

Blesia JU., Dixon K. and Lord BR. (2023) Indigenous experiences and perspectives on a mining corporation's community relations and development activities. Resources Policy 80 http://dx.doi.org/10.1016/j.resourpol.2022.103202. (Journal Articles)

Gunatilake G., Lord B. and Dixon K. (2023) Politics of accounting evidence in privatising telecommunications in Sri Lanka. Accounting Auditing and Accountability Journal ahead-of-print(ahead-of-print) http://dx.doi.org/10.1108/AAAJ-09-2019-4160. (Journal Articles)

Hegarty T., Wright S., Wordsworth R. and Lord B. (2023) Deferential Tailoring: a grounded theory of how women respond and adapt to social conditions and gender-related challenges in the New Zealand construction industry. Construction Management and Economics 41(2): 138-152. http://dx.doi.org/10.1080/01446193.2022.2137880. (Journal Articles)

Wu JY., Feehily R. and Lord BR. (2022) The Corporate Governance Role of Audit Committees: Through the Lenses of New Zealand Institutional Investors. Australian Accounting Review 32(1): 63-76. http://dx.doi.org/10.1111/auar.12338. (Journal Articles)

Amoako K., Lord B. and Dixon K. (2021) Narrative accounting for mining in Ghana: An old defence against a new threat? Resources Policy 72 102439: 17. http://dx.doi.org/10.1016/j.resourpol.2021.102439. (Journal Articles)

Blesia JU., Wild S., Dixon K. and Lord BR. (2021) Corporate community relations and development: engagement with indigenous peoples. Sustainability Accounting, Management and Policy Journal 12(4): 811-845. http://dx.doi.org/10.1108/SAMPJ-10-2018-0278. (Journal Articles)

Lord B. (2019) Charities' Service Performance Reporting. Wellington, NZ: 13th New Zealand Management Accounting conference, 21-22 Nov 2019. (Conference Contributions - Other)

Amoako KO., Lord BR. and Dixon K. (2018) Stakeholders’ perceptions about the connection between sustainability and accounting practices: Insights from mining in Ghana. University of Edinburgh, UK: 12th Interdisciplinary Perspectives on Accounting Conference, 11-13 Jul 2018. (Conference Contributions - Other)

Gunatilake G., Lord BR. and Dixon K. (2018) Politics of Accounting Evidence in Privatising Sri Lanka Telecom. Brussels, Belgium: 11th Conference on New Directions in Management Accounting, 12-14 Dec 2018. (Conference Contributions - Other)

Amoako K., Lord BR. and Dixon K. (2017) Stakeholders' perceptions of sustainability and management accounting in the mining sector: Evidence from Gold Fields Ghana. In 11th New Zealand Management Accounting Conference - Abstracts and Programme: 6-6. (Conference Contributions - Published)

Amoako KO., Lord BR. and Dixon K. (2017) Insights from the websites of five plants operated by Newmont Mining Corporation. Meditari Accountancy Research 25(2): 186-215. http://dx.doi.org/10.1108/MEDAR-02-2016-0020. (Journal Articles)

Barnes K. and Lord BR. (2017) Intergenerational Equity: Treatment of Infrastructure in New Zealand Local Government Financial Planning. Financial Accountability & Management 33(2): 127-145. http://dx.doi.org/10.1111/faam.12120. (Journal Articles)

Lord BR. (2017) Accountability of charities on websites. Kobe/Osaka, Japan: Meditari Accountancy Research Conference 2017, 29-30 Sep 2017. (Conference Contributions - Other)

Amoako K., Lord BR. and Dixon K. (2016) Sustainability reports of a multinational mining corporation: A pilot study. Kwa Maritane, Pilansberg National Park, South Africa: Meditari Accountancy Research Conference 2016, 30 Jun-1 Jul 2016. (Conference Contributions - Other)

Lord BR. (2016) Accountability of charities to stakeholders: A research programme. University of Auckland: 10th New Zealand Management Accounting Symposium, 24-25 Nov 2016. (Conference Contributions - Other)

Zhao Y. and Lord BR. (2016) Chinese women in the accounting profession. Meditari Accountancy Research 24(2): 226-245. http://dx.doi.org/10.1108/MEDAR-08-2015-0058. (Journal Articles)

Amoako KO., Lord BR. and Dixon K. (2015) Sustainability and environmental reports of a mining firm in Ghana: A pilot study. Lincoln, New Zealand: 9th New Zealand Management Accounting Conference, 19-20 Nov 2015. (Conference Contributions - Other)

Bawono IR., Halim A. and Lord BR. (2015) Information and knowledge of public sector decision makers: experimental research in the context of a local government hospital in Indonesia. Journal of Indonesian Economy and Business 30(2): 113-119. http://dx.doi.org/10.22146/jieb.9956. (Journal Articles)

Gunatilake G., Lord BR. and Dixon K. (2015) Accounting Practices: The Change I See. Stockholm, Sweden: 11th Interdisciplinary Perspectives on Accounting Conference (IPA), 8-10 Jul 2015. (Conference Contributions - Other)

Li M., Dixon K. and Lord BR. (2015) Responsiveness to a new course and new performance controls: Insights from inside a recently conglomerated Chinese state-owned enterprise. Lincoln, New Zealand: 9th New Zealand Management Accounting Conference, 19-20 Nov 2015. (Conference Contributions - Other)

Zhao Y. and Lord BR. (2015) Chinese women in the accounting profession. Forli, Italy: Meditari Accountancy Research European Conference and Doctoral Colloquium 2015, 2-3 Jul 2015. (Conference Contributions - Other)

Dokkularb P., Lord BR. and Dixon K. (2014) Management Control in a Thai-Owned Chicken Company in Thailand. Auckland, New Zealand: 8th New Zealand Management Accounting Conference, 24-25 Nov 2014. (Conference Contributions - Other)

Lord BR. (2014) Strategic Management Accounting: What is it? Wellington, New Zealand: 2nd Annual Strategic Management Accounting Forum, 09 Sep 2014. (Oral Presentations)

Bawono IR., Halim A. and Lord BR. (2013) Information and knowledge of public sector decision makers: experimental research in a local government hospital in Indonesia. Queenstown, New Zealand: 7th New Zealand Management Accounting Conference (NZMAC), 4-5 Nov 2013. (Conference Contributions - Other)

Dokkularb P., Lord BR. and Dixon K. (2013) Management control practices in Thai culture. Kobe, Japan: 7th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA), 26-28 Jul 2013. (Conference Contributions - Other)

Liu M., Lord B. and Dixon K. (2012) Financial and non-financial information transfer and communication within small and medium enterprises. Palmerston North, New Zealand: 6th New Zealand Management Accounting Conference, 22-23 Nov 2012. (Conference Contributions - Other)

Mohd Khalid F., Lord BR. and Dixon K. (2012) Environmental management accounting implementation in environmentally sensitive industries in Malaysia. Palmerston North, New Zealand: 6th New Zealand Management Accounting Conference, 22-23 Nov 2012. (Conference Contributions - Other)

Rangga Bawono I., Halim A. and Lord B. (2012) Public sector performance measurement and budget allocation: An Indonesian experiment. Palmerston North, New Zealand: 6th New Zealand Management Accounting Conference, 22-23 Nov 2012. (Conference Contributions - Other)

Lord BR. (2011) Coping with natural disasters: Lessons learnt by a head of department. Accounting Education: An International Journal 20(6): 589-592. http://dx.doi.org/10.1080/09639284.2011.632909. (Journal Articles)

Tan CY., Lord BR., Craig RJ. and Ball A. (2011) Exploring a local council's change to an outcome measurement regime. Journal of Accounting & Organizational Change 7(4): 391-407. http://dx.doi.org/10.1108/18325911111182321. (Journal Articles)

Li M., Dixon K. and Lord B. (2010) Management accounting change in a Chinese state-owned enterprise: An institutional perspective. University of Waikato, Hamilton, New Zealand: 4th New Zealand Management Accounting Conference, 18-19 Nov 2010. (Conference Contributions - Other)

Lord B. and Robb A. (2010) Women students and staff in accountancy: The Canterbury tales. Accounting History 15(4): 529-558. http://dx.doi.org/10.1177/1032373210372956. (Journal Articles)

Tan CY., Ball A., Craig R. and Lord BR. (2010) Assessing the Implementation of Institutional Change in Local Government: Christchurch City Council and the Long Term Community Council Plan. Sydney, Australia: 6th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA 2010), 11-13 Jul 2010. (Conference Contributions - Other)

Barnes K. and Lord BR. (2009) Intergenerational equity: Treatment of infrastructure in local government financial planning. Forlì, Italy: 1st International Conference on Sustainable Management of Public and Not For Profit Organisations, 1-3 Jul 2009. (Conference Contributions - Other)

Crombie N. and Lord B. (2009) Using the case study method to develop generic skills: An analysis of student and tutor perceptions. Dundee, UK: British Accounting Association Annual Conference 2009 (BAA), 21-23 Apr 2009. (Conference Contributions - Other)

Crombie N. and Lord B. (2009) Using the case study method to develop generic skills: An analysis of student and tutor perceptions. Tampere, Finland: 32nd Annual Congress of the European Accounting Association (EAA 2009), 12-15 May 2009. (Conference Contributions - Other)

Hopman HA. and Lord BR. (2009) The glass ceiling and women in accounting: New Zealand experiences and perceptions. Innsbruck, Austria: Interdisciplinary Perspectives on Accounting 2009, 9-11 Jul 2009. (Conference Contributions - Other)

Ross J. and Lord B. (2009) Performance measurement in charities: An exploratory study. University of Canterbury, Christchurch, New Zealand: 3rd New Zealand Conference on Management Accounting, 19-20 Nov 2009. (Conference Contributions - Other)

Dixon K. and Lord B. (2008) Making management accounting learning practical. Auckland, New Zealand: Second New Zealand Management Accounting Conference 2008, 20-21 Nov 2008. (Conference Contributions - Other)

Pengelly R., Lord B. and Shanahan Y. (2008) The accounting brain drain. Auckland, New Zealand: Second New Zealand Management Accounting Conference, 20-21 Nov 2008. (Conference Contributions - Other)

Sutherland M., Lord B. and Ball A. (2008) Environmental management accounting in a university. Adelaide, Australia: 7th Australasian Conference on Social and Environmental Accounting Research, 7-9 Dec 2008. (Conference Contributions - Other)

Colville SM., Lord BR. and Shanahan YP. (2007) Incentive systems in New Zealand small business. Turku, Finland: ICSB World Conference 2007, 13-15 Jun 2007. (Conference Contributions - Other)

Lord BR. (2007) Strategic management accounting. In Hopper T; Northcott D; Scapens R (Ed.), Issues in Management Accounting (3rd ed.): 135-153. Harlow: Prentice Hall. (Chapters)

Rattray CJ., Lord BR. and Shanahan YP. (2007) Target costing in New Zealand manufacturing firms. Pacific Accounting Review 19(1): 68-83. (Journal Articles)

Shanahan Y., Young P. and Lord B. (2007) Performance measurement: The balanced scorecard in non-profit organisations. Venice, Italy: 6th Workshop on the Challenges of Managing the Third Sector, 12-13 Mar 2007. (Conference Contributions - Other)

Shanahan YP., Lord BL. and Robb AJ. (2007) Annual report readership: A study of an agricultural supply cooperative. Journal of Rural Cooperation 35(2): 157-180. (Journal Articles)

Shanahan YP., Lord BR. and Nolan BM. (2007) The use and perceived merit of customer accounting in New Zealand. Accounting Research Journal 20(1): 47-59. (Journal Articles)

Greig JT., Lord BR. and Shanahan YP. (2006) Environmental Management Accounting: A Survey of Implementation in New Zealand. Hanoi and Ha Long Bay, Vietnam: 2nd International Conference on Environmental, Cultural, Economic and Social Sustainability, 9-12 Jan 2006. (Conference Contributions - Other)

Greig JT., Lord BR. and Shanahan YP. (2006) Environmental management accounting: A survey of implementation in New Zealand. International Journal of Environmental, Cultural, Economic and Social Sustainability 2(3): 153-164. (Journal Articles)

Liu LZQ. and Lord BR. (2006) The contextual aspects of change in management accounting systems in transition economies: A Chinese case study. Cardiff, UK: 8th Interdisciplinary Perspectives on Accounting Conference, 10-12 Jul 2006. (Conference Contributions - Other)

Lord BR. and Robertson J. (2006) Students' experiences of learning in a third-year management accounting class: Evidence from New Zealand. Accounting Education: An International Journal 15(1): 41-59. http://dx.doi.org/10.1080/06939280600581053. (Journal Articles)

McGuigan NC. and Lord BR. (2006) Economic Sustainability: Measuring performance and reporting sustainability. Hanoi and Ha Long Bay, Vietnam: 2nd International Conference on Environmental, Cultural, Economic and Social Sustainability, 9-12 Jan 2006. (Conference Contributions - Other)

McGuigan NC. and Lord BR. (2006) Environmental management systems and reporting: A New Zealand case. International Journal of Environmental, Cultural, Economic and Social Sustainability 2(1): 129-138. (Journal Articles)

Nolan R., Shanahan Y. and Lord B. (2006) The balanced scorecard: Strategic performance measurement in New Zealand public sector organisations. Siena, Italy: 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms (EIASM), 7-9 Sep 2006. (Conference Contributions - Other)

Robb AJ., Shanahan YP. and Lord BR. (2006) Annual report readership and understanding: An international comparison. Journal of Co-operative Studies 39(1): 24-34. (Journal Articles)

Robb AJ., Shanahan YP. and Lord BR. (2006) Ernest Adams Ltd: The demise of a family business. Accounting History 11(3): 357-379. http://dx.doi.org/10.1177/1032373206065866. (Journal Articles)

Shanahan YP. and Lord BR. (2006) Management Accounting in the Corporate Sector: Recent Research. Chartered Accountants Journal 85(2): 29-31. (Journal Articles)

Lord B., Shanahan Y. and Robb A. (2005) Annual Report Readership and Understanding: A Co-operative Perspective. Journal of Co-operative Studies 38(2): 5-17. (Journal Articles)

Lord BR., Shanahan YP. and Gage MJ. (2005) The Balanced Scorecard: A New Zealand Perspective. Pacific Accounting Review 17(1): 49-77. (Journal Articles)

Rattray CJ., Lord BR. and Shanahan YP. (2005) The adoption and implementation of target costing in New Zealand manufacturing firms. Tampere, Finland: 7th Conference on Manufacturing Accounting Research, 30 May 2005. (Conference Contributions - Other)

Shanahan Y., Lord B. and Boyd J. (2005) An Evaluation of the Capital Budgeting Process in New Zealand Local Authorities. The Journal of Contemporary Issues in Business and Government 11(1): 17-32. (Journal Articles)

Shanahan Y., Nolan B. and Lord B. (2005) The Use and Perceived Merit of Customer Accounting in New Zealand. Melbourne, Australia: Accounting and Finance Association of Australia and New Zealand (AFAANZ), 3 Jul 2005. (Conference Contributions - Other)

Lord BR., Shanahan YP. and Boyd JR. (2004) Capital Budgeting in New Zealand Local Authorities: An Examination of Practice. In : 19pp. (Conference Contributions - Published)

Lord BR., Shanahan YP. and Gage MJ. (2004) The Balanced Scorecard: a New Zealand Perspective. In CD-ROM: 14pp. (Conference Contributions - Published)

Shanahan YP., Robb AJ. and Lord BR. (2004) Perspectives on Family Businesses in New Zealand and Australia. Small Enterprise Research: The Journal of SEAANZ 12(1): 15-29. (Journal Articles)

Lawrence S. and Lord BR. (2003) A critical discourse analysis of the total quality movement including a case study. In. (Conference Contributions - Published)

Lord BR., Shanahan YP. and Robb AJ. (2003) Perspectives on Family Businesses in New Zealand and Australia. In CD-Rom: 20pp. (Conference Contributions - Published)

Shanahan YP., Robb AJ. and Lord BR. (2003) Ernest Adams Ltd: The Demise of a Family Business. Cardiff, UK: 15th Accounting, Business & Financial History Conference, 10 Sep 2003. (Conference Contributions - Other)

Shanahan YP., Robb AJ. and Lord BR. (2003) Ernest Adams Ltd: The Demise of a Family Business. Cardiff, UK: 5th Accounting, Business & Financial History Conference, 10 Sep 2003. (Conference Contributions - Other)

Shanahan YP., Robb AJ. and Lord BR. (2003) Ernest Adams Ltd: The Demise of a Family Business. Siena, Italy: 3rd Accounting History International Conference, 17 Sep 2003. (Conference Contributions - Other)

Lord BR. (2002) Student learning in lectures: students' perceptions. In. (Conference Contributions - Published)

Lord BR. and Lawrence S. (2002) Being clear about ambiguity. In. (Conference Contributions - Published)

Lord BR. and Robb AJ. (2002) Women in Accountancy: The Canterbury Tales. In. (Conference Contributions - Published)

Lord BR. and Lawrence S. (2001) TQM Implementation: A Case Study of MQT (Management's Questionable Technology). In. (Conference Contributions - Published)

Lord BR., Robb AJ. and Shanahan YP. (2001) Australian Family Businesses.Commissioned by Grant Thornton, Melbourne, Australia. 17pp. (Reports)

Lord BR. (2000) Accounting for Total Quality Management. Hamilton, New Zealand. University of Waikato. (Theses / Dissertations)

Lord BR. (2000) Ambiguity in Total Quality Management. In. (Conference Contributions - Published)

Pang P., Zheng G. and Lord BR. (2000) The Applicability of Cost of Quality in Service Organisations: A Case Study. In. (Conference Contributions - Published)

Shanahan YP., Robb AJ. and Lord BR. (2000) New Zealand Family Businesses.Commissioned by Grant Thornton, Christchurch, New Zealand. 13pp. (Reports)

Lord BR. (1999) Key performance indicators in a Total Quality Management environment: A case study. Journal of Cost Management 13(3): 16-20. (Journal Articles)

Gunn P., Russell-Green J., Shanahan YP., Lord BR. and Arnold SM. (1998) An examination of the use of customer profitability information in the formulation and implementation of marketing strategy. Maui, HA, USA: Proceedings Tenth Asian-Pacific Conference on International Accounting Issues, 25 Oct 1998. (Conference Contributions - Other)

Lord BR. (1998) Symbols in organisational change: Two contrasting experiences. Osaka, Japan: Proceedings Second Asian Pacific Interdisciplinary Research in Accounting Conference, 4 Aug 1998. (Conference Contributions - Other)

Lord BR., Robb AJ. and Shanahan YP. (1998) Performance indicators: Experiences from New Zealand Tertiary Institutions. Higher Education Management 10(2): 41-57. (Journal Articles)

Robb AJ., Shanahan YP. and Lord BR. (1998) Tertiary Education Resource Allocation: Time for a Change? Hong Kong: Proceedings of the Tenth Annual Conference of Accounting Academics., 1 Jun 1998. (Conference Contributions - Other)

Shanahan YP., Lord BR. and Robb AJ. (1998) Improvement Opportunities in Tertiary Educational Institutions: Findings from an Activity Based Management Study. Hong Kong: Proceedings of the Tenth Annual Conference of Accounting Academics., 1 Jun 1998. (Conference Contributions - Other)

Lord BR. (1997) Communication in a Total Quality Management Environment. Cardiff, UK: First Annual Conference of the Financial Reporting and Business Communication Research Unit, 3 Jul 1997. (Conference Contributions - Other)

Robb AJ., Shanahan YP. and Lord BR. (1997) Activity based Management in NZ Tertiary Educational Institutions: A Comparative Report 1993-6.Ministry of Education Ministry of Education. 1-91. (Reports)

Lord BR. (1996) Strategic Management Accounting: The emperor's new clothes? Management Accounting Research 7(3): 347-366. (Journal Articles)

Review and Refereeing

Academic journal: 1; Professional journal: 1; Conferences: 3 ( 1997 - 2002)

Accounting and Finance Association of Australia and New Zealand ( 2006 - 2023)

Accounting Education ( 2013 - 2023)

Accounting Education ( 2006 - 2011)

Accounting Forum ( 2006 - 2011)

Accounting History ( 2006 - 2023)

Accounting History International ( 2006 - 2009)

Accounting, Auditing and Accountability Journal ( 2000 - 2005)

Asian Pacific Interdisciplinary Research in Accounting ( 2006 - 2009)

Chartered Accounts Journal ( 2000 - 2005)

Development Southern Africa ( 2012 - 2023)

Fourth Asian Pacific Interdisciplinary Research in Accounting ( 2000 - 2005)

Innovations in Education and Teaching International ( 2006 - 2011)

Interdisciplinary Perspectives on Accounting ( 2006 - 2009)

International Journal of Environmental, Cultural, Economic and Social Sustainability ( 2006 - 2011)

Journal of Accounting and Organizational Change ( 2012 - 2023)

Journal of Rural Co-operation ( 2006 - 2011)

Management Accounting Research ( 2006 - 2011)

New Zealand Journal of Applied Business Research ( 2006 - 2011)

Pacific Accounting Review ( 2006 - 2011)

Pacific Accounting Review ( 2000 - 2005)

Public Money and Management ( 2006 - 2011)

Qualitative Research in Accounting and Management ( 2013 - 2023)

Sustainable Management of Public and Not for Profit Organisations ( 2006 - 2009)

Third Asian Pacific Interdisciplinary research in Accounting ( 2000 - 2005)

Key Methodologies

Case studies