Christopher Akroyd

Professor of AccountingChristopher Akroyd

Head of Department Accounting and Information Systems
Meremere 407
Internal Phone: 90225
My research focuses on how managers use accounting and control systems to get positive outcomes for their organization, society and the environment


Research Interests

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.

Recent Publications

  • 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.
  • 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.
  • Biswas S. and Akroyd C. (2022) Collaborative inter-organisational relationships and management control change. Accounting and Finance 62(4): 4569-4586.
  • 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.
  • 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.