Davood Askarany

University of Auckland · Department of Accounting and Finance

Purpose The purpose of this study is to investigate the essential analytical skills required by accounting students to succeed in a rapidly evolving data-driven job market. Specifically, the study explores the role of data analytics, visualisation and software proficiency (e.g. Excel, Power BI) in the contemporary Australian accounting industry. Th...

Purpose: This study investigates the relationship between product diversification strategy and cost stickiness, focusing on managerial overconfidence as a moderating factor. It aims to address a critical gap in the literature by providing empirical insights grounded in the Resource-Based View (RBV) theory, specifically examining firms listed on the...

Purpose This research employs a behavioural approach to investigate the determinants of CEO disclosure tone inconsistency. By examining CEO characteristics and psychological attributes, the study aims to unravel the complexities underlying tone variations in Management Discussion and Analysis (MD&A) reports. Through this exploration, the research s...

The diversification and financial performance literature is ambiguous. Quantitative and qualitative research was used to study the Canadian Pacific Railway (CPR) from 1883 to 2020 to shed light on this relationship. The CPR was selected because of its extensive archives and past range of diversification activities. Most of CPR’s diversification inv...

This paper investigates the interplay of internal and external factors on corporate performance during the COVID-19 pandemic, utilising the resource-based view (RBV) and system theory frameworks. The study focuses on US-listed companies and examines financial flexibility, firm size, environmental, social, and governance (ESG) scores, corporate gove...

This study employs a robust quantitative ex post facto research design to investigate the complex relationship between audit fees and earnings management. The financial information of 164 firms admitted to the Tehran Stock Exchange (TSE) was used from 2010 to 2019 (pre-COVID period) to achieve the research goal. Analysing data from the Tehran Stock...

This paper, rooted in agency theory, explores the intricate relationship between stock price crash risk and customer concentration within the context of Iran, a developing nation. Utilising innovative indicators to measure corporate and government customers, we address inconsistent findings in existing research and offer fresh insights into stock p...

This research delves into the dynamics that underlie the relationship between changes in a company's sales and its cost structure. It also explores the influence of short-term debt, often associated with sales, on a phenomenon known as cost stickiness. Furthermore, we examine the roles of product market competition and various business strategies i...

This study, grounded in the framework of environmental, social, and governance (ESG) integration theory, systematically explores the relationship between ESG scores and stock price volatility of Chinese enterprises during the COVID-19 pandemic. Utilizing a multivariate linear regression model, it explores how ESG ratings influence stock price dynam...

Abstract: Technological changes have affected the accounting profession significantly, so the next generation of accountants in the future digital economy must develop strong analytical skills. Despite this need, no research has connected data type and structure to accounting values. This paper discusses data types and structures for big data proje...

This article examines the factors contributing to the disparity in managers’ disclosure tone from a signalling perspective. According to this viewpoint, managers intentionally choose their tone to convey information to the market. To determine the origin of tone inconsistency, we explored the association between future financial performance (as mea...

Purpose Past studies have investigated the relationship between audit committee features and earnings management and reported mixed and inconclusive results. Some studies have found a significant relationship, while others have not. This study aims to explain these mixed results in the literature by dividing earning management into two groups: accr...

The latest studies show a positive relationship between target costing and product innovation at the design stages. This study examines the role of target costing and activity-based costing (ABC) in further improving product design and eliminating non-value-added functions from product design to production stages. This paper surveys the contingent...

This study examines the effects of non-additivity valuations on cash flows and sales growth by using the Choquet fuzzy approach as a pooled non-additive integral. The study targets 62 parent companies with 322 subsidiaries in the Tehran stock market from 2011 to 2019. The study divides firms' assets into four categories (inventories, receivables, f...

This study investigates the effect of ownership type (state and family ownership versus non-state and non-family ownership) on labour cost stickiness in companies listed on the Tehran Stock Exchange (TSE). The study examines the labour cost stickiness in state and family businesses versus non-state and non-family companies within a different enviro...

This study examines the relationship between sustainability reporting and four factors named as industry, size, ownership type and organisation perspective through the lenses of multiple theories (institutional theory, stakeholder theory, legitimacy theory and theory of planned behaviour). We surveyed 240 Australian and New Zealand companies and as...

The primary goal of this study was to investigate the effects of changes in corporate governance elements on a company's valuable resources (such as intellectual capital and its components). Previous studies have examined the impacts of some corporate governance characteristics on intellectual capital performance as a whole and they have produced i...

Abstract: Recent literature shows that adopting an accounting information system (AIS) can lead to better decision-making, planning, efficiency and on-time management control, and organisational functionality. However, the impact of AIS implementation on role creation in the organisation is unclear. With the digital transformation of AIS and daily...

The present research investigates the relationship between managers’ disclosure tone and the trading volume of small and large investors separately. The inconsistency of disclosure tone and abnormal trading volume generally indicates information asymmetry between managers and investors. However, by separating the abnormal trading volume of minor in...

This paper investigates the relationship between accounting comparability, executive compensation, conditional and unconditional conservatism, and accounting information quality. The findings suggest that conditional conservatism and accounting comparability have a positive and significant impact on executive compensation. Moreover, accrual earning...

This paper examines the relationship between transportation quality, customer satisfaction and profitability. Specifically, this study examines the simultaneous and asynchronous effect of quality of transportation services on customer satisfaction and financial performance and then performs the same examination in relation to the effect of customer...

Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory , which represents a gap in the literature. The purpose of this study is to provide some explanations for these mixed results in the literature by investigatin...

Abstract: Purpose—The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for these mixed results in the literature by inv...

This study investigates the interactive effect of ownership structure on the relationship between annual board report readability and stock price crash risk in companies listed on the Tehran Stock Exchange (TSE). The negative skewness model was used to measure the crash risk of stock prices and the Fog index was used for determining the readability...

This study investigates the interactive effect of ownership structure on the relationship between annual board report readability and stock price crash risk in companies listed on the Tehran Stock Exchange (TSE). The negative skewness model was used to measure the crash risk of stock prices and the Fog index was used for determining the readability...

The present research investigates the relationship between managers’ disclosure tone and the trading volume of small and large investors separately. The inconsistency of disclosure tone and abnormal trading volume generally indicates information asymmetry between managers and investors. However, by separating the abnormal trading volume of minor in...

Purpose: The purpose of this study is to explore the relationship between the level of perceived procedural and distributive justice and budget satisfaction and motivation to achieve organizational goals. Research Design: To examine procedural and distributive justice in the budgeting process, we apply the Habermasian concept of deliberative democr...

The diffusion of innovation theory has already addressed the major contextual factors hindering or facilitating the diffusion of management accounting innovations (MAIs) in organisations. However, the diffusion of MAIs in less developed countries (such as Libya) is still very low, and the contextual factors addressed by the diffusion of innovation...

While the benefits and advantages of using renewable energies are remarkable, and their prices have been decreasing dramatically and are expected to fall further, the diffusion and adoption of renewable energies still lag fossil energies. This paper improves our understanding regarding the role of the interrelationship among businesses (as an examp...

Time Driven ABC (TDABC) which tries to address some of ABC's shortcomings still remains unexplored in academic research. This paper focuses on the adoption of TDABC to assess the economic viability of two commonly used composting systems for organic wastes in New Zealand. The results support previous studies in terms of what TDABC model can do in p...

This study explores the relationship between audit committee characteristics and account- ing information quality by justifying the role of the internal information environment and political connections under the theocracy state of Iran with syncretic politics. Using panel data of 558 firms from the Tehran Stock Exchange (TSE) for 2011–2016, we ran...

This paper examines the association between regional diversification and a firm's financial performance through a theoretical lens known as “excess capacity”, which is based on a historically embedded understanding of organizational capacity phenomena. An accumulated body of literature over the past century has used various theories (such as agency...

Responding to the increasing changes in technology through the proliferation of globalisation, a range of management accounting innovations (MAIs) have emerged. Concerning these MAIs, researchers have put forward alternative views ranging from rational-economic perspectives to social-organisational process perspectives which explore more dynamic co...

The main aim of this chapter is to explain what are considered managerial tools and techniques for decision making in the area of management accounting and how they developed and evolved over the time. This chapter is intended to help us document the innovation, evolution, and the adoption of a variety of relatively new management accounting techni...

Purpose This paper seeks to show how our understanding of the effects of ERP systems on management accounting are influenced through “nudging” ” by researchers in their preamble before interviews begin. Design/methodology/approach There were two groups of comparable respondents. Each group received a different preamble to the same questions. The...

This paper proposes a decision support (DS) framework that incorporates weather-related factors for the purpose of estimating the duration of projects. Inclement weather can have a serious effect on construction projects, particularly with regard to duration and costs. The weather has an impact on human resource productivity, supplier effectiveness...

Balanced Scorecard (BSC) is one of the most talked about performance measurement systems in the management accounting literature in the past two decades. In this paper, we argue that the BSC has failed to perform as a comprehensive performance measurement systems though it focuses on both financial and nonfinancial indicators. By presenting a histo...

Balanced Scorecard (BSC) is one of the most popular performance measurement tools of the past two decades. However, many current and potential adopters of the BSC are not convinced that the technique is able to present a comprehensive picture of organisations’ performance. This commentary paper is aiming to address some of the shortcomings of the B...

This study provides evidence for the adoption and diffusion of activity-based costing (ABC) in the Sultanate of Oman (as a developing country) and examines the significance of the effect of characteristics of innovation on the adoption and diffusion of ABC (as both a practice and a process). It further explains some of the variations in the ABC’s a...

Management accounting has become a subject of hot debates over the last four decades and has undergone a major transformation. It is argued that traditional management accounting roles have either disappeared or been changed. The debate is based on the belief that roles of ‘Management Accountants’ require new forms of education and training, with m...

This paper seeks to show how our understandings of the effects of EPR systems on management accounting are influenced through “nudging” ” by researchers in their preamble before interviews begin. In particular, we examine how their preamble influences participants and affects their responses to subsequent open-ended questions. To carry out this stu...

Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is: what IT knowledge and skills do employers require of man...

Citation: Askarany, D. (2015). 'Attributes of adopters and the diffusion of benchmarking', Journal of applied management accounting research, Vol 13 (2), P: 45-59. Abstract To take advantage of the most recent advances, organisations may need to proceed with the adoption of benchmarking. However, the extant literature suggests that benchmarking is...

This study is the first in the literature which examines and reports on the latest adoption and the diffusion of a performance measurement technique called ‘balanced scorecard’ through the lens of ‘economic theory’ as well as the ‘diffusion of innovation theory. The adoption and diffusion of a balanced scorecard (BSC) is relatively addressed in Wes...

This article is intended to help us document the innovation, evolution and the adoption of a variety of relatively new management accounting techniques and practices in organisations. In doing so, the article first reviews the introduction of management accounting techniques of the past few decades in the literature and then investigates their impl...

The adoption and diffusion of benchmarking is relatively addressed in Western countries. However, there is scant evidence on how benchmarking is received by organizations in developing countries. Additionally, while the diffusion of innovation theory suggests the significance influence of characteristics of an innovation on its adoption and diffusi...

This paper seeks to show that the framing of qualitative research affects the responses received from respondents. Thirty-nine participants, including chief financial officers, from 20 major New Zealand firms were interviewed. The research demonstrates that framing the questions affects responses. The research also augments our understanding of the...

The issue of organizational change has assumed central importance in business and management – related research during the last two decades. Management accounting is no exception. Change in management accounting systems and techniques, the roles of accountants in business and, more generally, change in the shape of the finance function have particu...

The purpose of this paper is to determine what employers require newly hired management accounting graduates to have in terms of information technology knowledge and skills. The management accounting curriculum literature was examined along with pronouncements from relevant professional associations. CFOs at some of the largest New Zealand firms we...

2012). The effect of innovation characteristics on activity-based costing adoption. International Journal of Managerial and Financial Accounting (IJMFA), 4(3): 291-313.Abstract: This paper contributes to the analysis of the factors influencing the adoption of ABC by assessing the contribution of the characteristics of an innovation on adoption, whi...

The efficiency and capability with which traditional cost and management accounting practices can cope with the requirements of technological changes and innovations in manufacturing practices have been of major concern in the cost and management accounting literature since the 1980s. In particular, it has been argued that the information provided...

The issue of organizational change has assumed central importance in business and management - related research during the last two decades. The management literature also well documents the significance of power and politics in organizational change, and its implication at various hierarchical levels of an organization. Surprisingly, the managemen...

This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Austr...

This paper contributes to the analysis of the factors influencing the adoption of ABC by assessing the contribution of the characteristics of an innovation on adoption, which has not been carried out in prior research. Specifically, the paper applies innovation diffusion theory to examine the impact of five characteristics of an innovation, and org...

There is an accumulated body of literature on the diffusion of a variety of relatively new strategic management tools in organizations. However, there is scant research on the level of association between the adoption of these techniques and organizational performance. Investigating the diffusion of six proposed strategic management tools of the pa...

This case provides readers with some management accounting issues in a real life situation which were experienced by a small business in Australia. One of the main objectives of this case is to demonstrate how management accounting practices learn in text books could be used to tackle practical issues in real life events. Another objective of this...

The past two decades has been characterised by profound changes and advancement in technology and an increased rate of globalisation. As a result, there have been dramatic shifts in the way businesses are organised and how they compete. In response to these concerns, a range of new management accounting techniques (also called management accounting...

As the number of mergers and acquisitions (M&A) continues to increase on a global basis, more managers are called upon to develop their M&A transition skills. While, undoubtedly, organizations realise the importance of good communications for successful implementation of change programs throughout the entire M&A process, they often find it hard to...

This study examined the influence of contextual factors upon the diffusion of cost and management accounting techniques and procedures. The research involved surveys and interviews with CIMA members in the UK, Australia and New Zealand.

Contemporary studies suggest that the take-up of most of recent management accounting innovations still lag behind those of traditional systems. However, except few (e.g. activity-based costing and balanced scorecard) other management accounting innovations relatively received less publicity in the literature. So, it is not very clear what the othe...

This chapter addresses a variety of factors influencing the diffusion of advanced techniques in organizations with particular reference to advanced cost and management accounting practices. Having identified almost all of influencing factors addressed in the literature, this chapter also develops a model for the diffusion of advanced techniques and...

In today's intense global competition, supply chain management (SCM) is as a vital tool for helping managers to improve productivity, profitability and the performance of their organisations. In doing so, SCM requires more accurate cost data regarding all activities and processes within the organisations. Given the above, activity-based costing (AB...

Purpose – Size is one of the most controversial influencing factors in the diffusion literature. This paper seeks to shed light on this controversy by examining the relationship between business size and the diffusion of both technological innovation and activity-based costing (ABC) as an administrative innovation. The findings are expected to prov...

The growing level of global competition is forcing organizations to make dramatic change and improvements in order to compete, prosper, and survive (Kotter, 1996). During the past three decades, the world has witnessed some spectacular changes that have provided a totally new environment for organizations. These changes include technological and ad...

Parent-subsidiary relationships are commonplace nowadays, yet surprisingly there is a paucity of research analysing their dynamics over time. This paper presents a (longitudinal) case study, illuminating the dynamics implicated when a UK chemicals company imposed its systems and rules on a new subsidiary. Drawing on observations from a longitudinal...

The issue of (changing) accountants' roles has been given considerable coverage in recent years, in both professional and academic accounting literature. This paper contributes to the debate by comparing the roles of accountants in independent organisations with the roles of accountants in dependent, subsidiary organisations. Do accountants working...

This paper uses the results of two survey studies to explore the most important contextual factors influencing the implementation of activity based-costing across firms. The results of the first survey, carried out in 1997 within the Plastics and Chemicals Industries Association (PACIA) in Australia proposed the perceived advantages and disadvantag...

For past two decades, it has been argued that traditional management accounting practices have failed to cope with the requirements of technological changes in manufacturing practices (Askarany, 2005, 2003; Baines & Langfield-Smith, 2003; Beng, Schoch, & Yap, 1994; Bork & Morgan, 1993; Cavalluzzo & Ittner, 2003; Cooper & Kaplan, 1991;Gosselin, 1997...

During the past two decades, the world has witnessed a significant change in the nature of the technological and administrative practices and processes faced by organisations in different areas of their operations, such as manufacturing processes, operation technologies, and information systems (Shields, 1997). To keep pace with other competitors i...

This paper examines the effects of cultural values on accounting practices in Turkey by applying Gray's theory (Gray, 1988) of socio-cultural factors on accounting values and practices. We compared the model of accounting with accounting-profession authority, the quality and uniformity of financial disclosures, and accounting measurements in presen...

The issue of (changing) accountants' roles has been given considerable coverage in recent years, in both professional and academic accounting literature. This paper contributes to the debate by comparing the roles of accountants in independent organisations with the roles of accountants in dependent, subsidiary organisations. Do accountants working...

For past two decades, it has been argued that traditional management accounting practices have failed to cope with the requirements of technological changes in manufacturing practices has been claimed that traditional management accounting techniques are unable to satisfy the users of such techniques in terms of providing them with timely and detai...

Adopting Rogers' diffusion model and the modified diffusion model presented by Askarany, this paper examines the level of association between perceived attribution of innovations and the diffusion of one managerial tool: Activity-Based Management (ABM) in organisations. Addressing the five main categories of attributes of innovations: 'relative adv...

Adopting Rogers's (1995) diffusion model and the modified diffusion model presented by Askarany (2003), this article explores the impact of characteristics of adopters on the diffusion of administrative innovations in general and then examines their associations with the diffusion of balanced scorecard (as a proxy of administrative changes) in part...