UC SPARK - University of Canterbury - New Zealand

Dr Keith Dixon

Department of Accounting and Information Systems

Fields of Research

  • Pacific peoples: accounting's consequences - socio-economic, cultural, political
  • Lectures, lecturing and learning in accounting education: a conceptual framework
  • Accounting, colonialism, imperialism, aid, supranational organisations
  • Government and the People - representation of the People in matters of taxation
  • Higher education finance, governance, qualifications credit, research assessment
  • Accounting, management control and social responsibility in Africa and Asia

Researcher Summary

I am producing a reasonable quantity of quality‐assured research outputs, am receiving some peer recognition for my research, and am making a contribution to the research environment within my discipline and my university. Currently, I am working on:
• Lectures, lecturing and learning: a conceptual framework
• Bibliometrics of accounting research about New Zealand
• Exploring how to identify long-term consequences of accounting usages by commodity seekers, traders, missionaries, imperial powers, aid agencies and a local elite for an indigenous people and their diaspora.
• A genealogy of the emergence of curricular accounting in higher education (i.e. qualification frameworks, credit points, etc.), exploring path-dependency, negotiated order and representational schemes.
• A genealogy of government budgeting in the context of the separation of powers, and taxation going hand in hand with representation of the People.

Subject Area: Disciplines

Key Methodologies

  • Critical theory - the inadequacies of accounting in the past and present
  • Genealogical methods
  • Participant-observation
  • Bibliometrics
  • Disclosure indices
  • Non-structured interviews
  • Document analysis

Affiliations

Research/Scholarly/Creative Works

(Displaying research/scholarly/creative work for 1989 - present)
Journal Articles
  • Dixon K. and Gaffikin M. (2014) Accounting practices as social technologies of colonialistic outreach from London, Washington, et Cetera. Critical Perspectives on Accounting 25(8): 683-708. http://dx.doi.org/10.1016/j.cpa.2013.11.001.
  • Dixon K. (2010) Research and exposure. Chartered Accountants Journal of New Zealand 89(11): 46-49.
  • Coy D. and Dixon K. (2004) The Public Accountability Index: Crafting a parametric disclosure index for annual reports. British Accounting Review 36: 79-106.
  • Dixon K. (2004) Economic and political reforms in the central Pacific Republic of Kiribati. Research in Accounting in Emerging Economies, 6 (Suppl. 2): 21-53.
  • Dixon K. (2004) Experiences of an accounting educator in Kiribati. Accounting Education: An International Journal 13: 311-327.
  • Lovell A. and Dixon K. (2004) Accounting education in transitional economies [Special issue]. Accounting Education: An International Journal 13(3)
  • Coy D., Dixon K., Buchanan J. and Tower G. (1997) Recipients of public sector annual reports: Theory and an empirical study compared. British Accounting Review 29: 103-127.
  • Dixon K., Coy D. and Tower G. (1995) Perceptions and experiences of annual report preparers. Higher Education 29: 287-306.
  • Coy D., Tower G. and Dixon K. (1994) Public sector reform in New Zealand: The progress of tertiary education annual reports, 1990-92. Financial Accountability and Management 10: 253-261.
  • Coy D., Tower G. and Dixon K. (1993) Quantifying the quality of tertiary education annual reports. Accounting and Finance 33: 121-129.
  • Coy D., Dixon K. and Tower G. (1991) Tertiary education in New Zealand: Radical changes to funding and accountability. Journal of Tertiary Education Administration 13: 83-93.
  • Dixon K., Coy D. and Tower G. (1991) External reporting by New Zealand universities 1985 89: Improving accountability. Financial Accountability and Management 7: 159-178.
  • Dixon K. (1989) Cost determination and cost recovery pricing in non business situations: The case of university research projects. Journal of Tertiary Educational Administration 11(2): 173-189.
Additional Publications
  • Amoako K., Lord B. and Dixon K. (2017) Stakeholder's perceptions of sustainability and management accounting in the mining sector: Evidence from Gold Fields Ghana. Christchurch: 11th New Zealand Management Accounting Conference, 23-24 Nov 2017. In 11th New Zealand Management Accounting Conference - Abstracts and Programme: 6-6.
  • Dixon K. (2017) Circumstances of a Pacific people in diaspora: A retrospective analysis of I-Nikunau. Munich, Germany: Experiencing Pacific Environments: 11th Conference of the European Society for Oceanists, 29 Jun-2 Jul 2017
  • Adler R., Crombie N., Dixon K. and Roberts H. (2016) Lecturing and Learning in Accounting: Interpreting Intricacy. Melbourne: Asia-Pacific Interdisciplinary Research in Accounting Conference, 13-15 Jul 2016
  • 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
  • Dixon K. and Gaffikin M. (2016) Devising Classificatory Frameworks of Accountings’ Consequences: An illustrative Pacific study of the economic, social, cultural and natural. Melbourne: 8th Asia-Pacific Interdisciplinary Research in Accounting Conference, 13-15 Jul 2016.
  • Adler R., Crombie N., Roberts H. and Dixon K. (2015) Lecturing proficiency and effectiveness of New Zealand accounting and finance academics. Christchurch, New Zealand: Ako Aotearoa Southern Hub Projects Colloquium III, 16-16 Nov 2015
  • 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
  • Dixon K. (2015) Accounting research outputs about New Zealand 1960-2011. Auckland, New Zealand: 2015 Performance Measurement Association of Australasia Conference (PMAA), 2-4 Feb 2015
  • Dixon K. (2015) Functions of accounting, types of rulership (-archies) and forms of rule (-[o]cracies) from Runneymede to Wellington. University of Canterbury, Christchurch, New Zealand: New Zealand Historical Association Biennial Conference (NZHA), 2-4 Dec 2015
  • Dixon K. and Gaffikin M. (2015) Exploring consequences of accounting usages: Inducting from the case of Nikunau Islanders and their diaspora 1750-2015. Ballarat, Australia: 8th Accounting History International Conference, 19-21 Aug 2015
  • 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
  • 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
  • Dixon K. (2014) The human consequences for Kain Nikunau of two centuries of usages by I-Matang of accounting. Auckland, New Zealand: Human Rights in the Pacific: Priorities, Practice and Sustainability, 8-10 Dec 2014
  • 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
  • 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
  • Dixon K. (2012) A genealogy of knowledge as an accountable commodity. Newcastle, UK: 13th World Congress of Accounting Historians, 17-19 Jul 2012.
  • Dixon K. (2012) A retrospective analysis of the publication of accounting research about New Zealand consequent on distant performance measurement of the academic person. Palmerston North, New Zealand: 6th New Zealand Management Accounting Conference, 22-23 Nov 2012
  • Dixon K. (2012) Functionings of accounting in the rulership and rule transplanted from the Atlantic to the Pacific. Christchurch, New Zealand: Democracy in the Pacific, 18-19 Oct 2012
  • Dixon K. (2012) Functions of accounting, types of rulership (-archies) and forms of rule (-[o]cracies). Newcastle, UK: 13th World Congress of Accounting Historians, 17-19 Jul 2012.
  • 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
  • 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
  • Dixon K. (2011) Assessment at the centre of strategies of learning in groups, substantiated with qualitative reflections in student assessments. Massey University, Palmerston North, New Zealand: School of Accounting Research Seminar.
  • Dixon K. (2011) Assessment at the centre of strategies of [accountant] learning in groups, substantiated with qualitative reflections in student assessments. Munich Personal RePEc Archive. 35pp. http://mpra.ub.uni-muenchen.de/29861/.
  • Dixon K. (2010) A Retrospective analysis of the people's representatives approving Crown appropriations in New Zealand. Wellington, New Zealand: Sixth Accounting History International Conference: Accounting and the State, 18-20 Aug 2010. http://www.victoria.ac.nz/sacl/6ahic/conference-papers.aspx.
  • Dixon K. (2010) Consequences for New Zealand Accounting Knowledge Discovery of Distant Performance Measurement of the Academic Person: A Retrospective Analysis. Sydney, Australia: 6th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA 2010), 12-13 Jul 2010. In Proceedings
  • Dixon K. (2010) Reflection and constitution of "new" public service and "new" university education in and through curricular accounting. Hamilton, New Zealand: 4th New Zealand Management Accounting Conference, 18-19 Nov 2010
  • 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
  • Daniel E., Myers A. and Dixon K. (2009) Don't blame the tools.
  • Daniel EM., Myers A. and Dixon K. (2009) Don't blame the tools: The adoption and implementation of managerial innovations. London: Butterworth-Heinmann. 78pp.
  • Dixon K. (2009) Curricular Accounting the Canterbury way. University of Canterbury, Christchurch, New Zealand: 3rd New Zealand Conference on Management Accounting, 19-20 Nov 2009
  • Dixon K. (2009) The genesis of calculative practices in higher education: Credit point systems. University of Otago, Dunedin, New Zealand: Performance Measurement Association (PMA) Conference 2009, 14-17 Apr 2009
  • Dixon K. and Gaffikin M. (2009) Attributing consequences to accountancy: Pacific insights. University of Canterbury, Christchurch, New Zealand: 8th Australasian Conference on Social and Environmental Accounting Research (CSEAR), 6-8 Dec 2009
  • Daniel E., Myers A. and Dixon K. (2008) Adoption of Managerial Innovations: Effect of Adoption Rationales on the Adoption Process. Harrogate, UK: British Academy of Management (BAM) Annual Conference 2008, 9-11 Sep 2008
  • 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
  • Dixon K. (2007) Accounting about I-Kiribati through Protectorate, Colony and Republic. Banff, Alberta: Fifth Accounting History International Conference, 9-11 Aug 2007.
  • Dixon K. (2007) Consequences of Accounting and Accountability for te Utu Originating from the Pacific Island of Nikunau. Toronto, Canada: Accounting and Subalternity Conference, 1-1 Aug 2007
  • Dixon K. (2007) The Pedigree of Accounting in Kiribati and its Consequent Prospects in the Transparency and Accountability Stakes, Sponsored by the International Financial Institutions. Auckland, New Zealand: Fifth Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA 2007), 8-10 Jul 2007. : 72pp.
  • Dixon K. and Gleadle P. (2007) Accounting education for managers: A managerial work perspective on their curriculum. Auckland, New Zealand: Inaugural International Management Conference. New Zealand: Small Country - Big Laboratory, 12-13 Apr 2007
  • Dixon K. (2006) Making Accounting Transparent Retrospectively: a Longitudinal Case Study of Accounting Practices Played Among the I-Kiribati. Nantes, France: Eleventh World Congress of Accounting Historians, 19-22 Jul 2006
  • Dixon K. (2005) Consistent Financial Reporting in English schools: An artefact of leadership, governance, and local and central administrative relations. University of Edinburgh Management School, Edinburgh.: British Accounting Association Public Sector Special Interest Group New Public Sector Workshop, 1 Dec 2005
  • Mordaunt J. and Dixon K. (2005) The dilemmas and paradoxes of user-led governance: the case of the Oak Children's Centre. Kansas City, MO, USA: Boards and Beyond: Understanding the Changing Realities of Nonprofit Organizational Governance (pp. 146-158). Kansas City, MI: University of Missouri-Kansas, Midwest Center for Nonprofit Leadership., 1 Jan 2005.
  • Dixon K. (2004) Consistent financial reporting in English schools: Leadership and governance boundaries. Aston, Birmingham: Management Accounting Research Group Conference, 1 Sep 2004
  • Dixon K. and Coy D. (2004) University governance: The use of annual reports by council members in New Zealand [Abstract]. University of Nottingham, UK: Governance of the Private and Public Sectors: Distant Cousins or Non-Identical Twins. Programme and Collected Abstracts of the British Accounting Association Special Interest Groups in Corporate Governance and Public Services Accounting (p. 8), 1 Jan 2004
  • Dixon K. and Gleadle P. (2004) Accounting for managers: A managerial work perspective on the accounting curriculum [Abstract]. Edinburgh, UK: Sixth International Management Control Systems Research Conference: Abstract of Conference Papers, 1 Jan 2004