Davood Askarany

University of Auckland - Department of Accounting and Finance

Private Bag 92019

Auckland 1001

New Zealand

  • University of Auckland - Department of Accounting and Finance

SCHOLARLY PAPERS

47

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55

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“  I am currently working on Diffusion of innovation; Balanced scorecard; Costing Systems; Activity-Based Costing ; and TDABC.  ”

  • University of Auckland - Department of Accounting and Finance

Scholarly Papers (47)

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1.

Why ABC is Not Widely Implemented?

International Journal of Business, Vol. VII, No. 1, 2007
Number of pages: 6 Posted: 31 Mar 2009 Last Revised: 28 Aug 2012
Davood Askarany and Hassan Yazdifar
University of Auckland - Department of Accounting and Finance and University of Glasgow
Downloads 2,196 (8,176)
Citation 3

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management accounting change, diffusion and innovation, contextual and influencing factors and implementation of ABC

2.

A Comparative Investigation into the Diffusion of Management Accounting Innovations in the UK, Australia and New Zealand

Research Executives Summaries Series, Vol. 5, No. 9
Number of pages: 11 Posted: 09 Feb 2010 Last Revised: 18 Feb 2010
Davood Askarany and Hassan Yazdifar
University of Auckland - Department of Accounting and Finance and University of Glasgow
Downloads 1,895 (10,409)
Citation 8

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AB, ABM, target, costing, balanced scorecard, strategic management, accounting innovation, accounting changes, diffusion

3.

Supply Chain Management, Activity-Based Costing and Organisational Factors

Askarany, D., Yazdifar, H., & Askary, S. (2010). ‘Supply chain management, activity-based costing and organisational factors’ International Journal of Production Economics, 127 (2010) 238–248.
Number of pages: 11 Posted: 31 Mar 2009 Last Revised: 11 Aug 2014
Davood Askarany, Hassan Yazdifar and Saeed Askary
University of Auckland - Department of Accounting and Finance, University of Glasgow and Abu Dhabi University
Downloads 1,647 (13,034)
Citation 5

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ABC, supply chain, orgainsational factors, size, industry, innovation, change

4.

Technological Innovations, Activity Based Costing and Satisfaction

Journal of Accounting - Business & Management, Vol. 14, pp. 53-63, 2007
Number of pages: 12 Posted: 31 Mar 2009 Last Revised: 28 Aug 2012
Davood Askarany, Malcolm Smith and Hassan Yazdifar
University of Auckland - Department of Accounting and Finance, Edith Cowan University - School of Accounting, Finance and Economics and University of Glasgow
Downloads 1,350 (17,822)

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5.

An Investigation into the Diffusion of Cost and Management Accounting Innovations in Australia

AAA 2010 Management Accounting Section (MAS) Meeting Paper
Number of pages: 45 Posted: 10 Aug 2009
Davood Askarany
University of Auckland - Department of Accounting and Finance
Downloads 842 (35,272)
Citation 2

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ABC, ABM, BSC, Target costing, JIT, Strategic management, and management accounting innovations

6.

A Comparative Study of the Adoption and Implementation of Target Costing in the UK, Australia and New Zealand

International Journal of Production Economics, 2011
Number of pages: 11 Posted: 18 Sep 2011
Hassan Yazdifar and Davood Askarany
University of Glasgow and University of Auckland - Department of Accounting and Finance
Downloads 779 (39,302)
Citation 7

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Target costing, Diffusion of innovations, Attributes of innovation, Implementation, Manufacturing, Service

7.

The Effect of Innovation Characteristics on Activity-Based Costing Adoption

Int. J. Managerial and Financial Accounting, Vol. 4, No. 3, 2012
Number of pages: 23 Posted: 10 Jan 2013
Davood Askarany, John A. Brierley and Hassan Yazdifar
University of Auckland - Department of Accounting and Finance, University of Sheffield - School of Management and University of Glasgow
Downloads 710 (44,520)

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characteristics of an innovation, activity-based costing, ABC, questionnaire survey

8.

Culture and Accounting Practices in Turkey

International Journal of Accounting, Auditing and Performance Evaluation, Vol. 5, No. 1, 2008
Number of pages: 23 Posted: 31 Mar 2009 Last Revised: 10 Feb 2010
Saeed Askary, Hassan Yazdifar and Davood Askarany
Deakin University, University of Glasgow and University of Auckland - Department of Accounting and Finance
Downloads 580 (57,890)

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9.

An Exploratory Study into the Implementation of Management Accounting Changes in Australia

Journal of Modern Accounting and Auditing, 2012, Vol. 8, No. 5, 628-640
Number of pages: 13 Posted: 10 Jan 2013
Davood Askarany
University of Auckland - Department of Accounting and Finance
Downloads 557 (60,958)
Citation 2

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activity-based costing (ABC), activity-based management (ABM), balanced scorecard (BSC), target costing (TC), just-in-time (JIT), strategic management, management accounting innovations

10.

A Processual Approach towards Studying Management Accounting Change

Journal of Accounting – Business & Management, Vol. 19, No. 2 (2012) 44-58
Number of pages: 16 Posted: 15 Feb 2013
Hassan Yazdifar, Davood Askarany, Ahmad Nasseri and Mohammed Moradi
University of Glasgow, University of Auckland - Department of Accounting and Finance, University of Sistan and Baluchestan; Accounting Department and University of Sistan & Baluchestan
Downloads 465 (76,258)

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change, management accounting, processual approach

11.

Attributes of Innovation and the Implementation of Managerial Tools: An Activity-Based Management Technique

International Journal of Business and Systems Research, Vol. 1, No. 1, 2007
Number of pages: 17 Posted: 31 Mar 2009 Last Revised: 02 Jul 2014
Davood Askarany, Malcolm Smith and Hassan Yazdifar
University of Auckland - Department of Accounting and Finance, Edith Cowan University - School of Accounting, Finance and Economics and University of Glasgow
Downloads 453 (78,612)

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activity-based management, ABM, attributes of innovation

12.

An Investigation into the Mixed Reported Adoption Rates for ABC: Evidence from Australia, New Zealand and the UK

International Journal of Production Economics, 2011
Number of pages: 10 Posted: 18 Sep 2011
Davood Askarany and Hassan Yazdifar
University of Auckland - Department of Accounting and Finance and University of Glasgow
Downloads 405 (89,655)

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Activity-based costing, Diffusion of innovation, Contextual factors, Adoption processes

13.

Diffusion of Innovations in Organizations

Askarany, D. (2005). 'Diffusion of Innovations in Organizations in Khosrow-Pour, M. 'Encyclopedia of Information Science and Technology' (5 Volumes)'' USA: IDEA Group Publishing.
Number of pages: 6 Posted: 31 Mar 2009 Last Revised: 11 Aug 2014
Davood Askarany
University of Auckland - Department of Accounting and Finance
Downloads 387 (94,439)
Citation 3

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Diffusion of innovation, diffusion models, influencing factors and accounting changes

14.

Management Accountants' Role in Dependent and Independent Companies: Does Ownership Matter?

Journal of Accounting - Business & Management, Vol. 15, No. 2, 2008
Number of pages: 22 Posted: 31 Mar 2009 Last Revised: 12 Feb 2010
Hassan Yazdifar, Davood Askarany and Saeed Askary
University of Glasgow, University of Auckland - Department of Accounting and Finance and Deakin University
Downloads 384 (95,306)
Citation 1

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15.

Management Accounting Change in a Subsidiary Organisation

Critical Perspectives on Accouting, Vol. 19, pp. 404-430, 2008
Number of pages: 27 Posted: 31 Mar 2009 Last Revised: 10 Feb 2010
Hassan Yazdifar, Mahbub Zaman, Mathew Tsamenyi and Davood Askarany
University of Glasgow, Hull University Business School, University of Birmingham - Birmingham Business School and University of Auckland - Department of Accounting and Finance
Downloads 378 (97,075)
Citation 1

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16.

Power and Politics and Their Interrelationship with Management Accounting Change

The International Journal of Knowledge, Culture & Change Management, Vol. 5, 2005/2006
Number of pages: 13 Posted: 31 Mar 2009 Last Revised: 27 Sep 2010
Hassan Yazdifar, Davood Askarany, Saeed Askary and Alireza Daneshfar
University of Glasgow, University of Auckland - Department of Accounting and Finance, affiliation not provided to SSRN and University of New Haven
Downloads 370 (99,742)

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17.

Accounting Innovations and Ownership

AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 34 Posted: 15 Aug 2010 Last Revised: 10 Jan 2013
Hassan Yazdifar and Davood Askarany
University of Glasgow and University of Auckland - Department of Accounting and Finance
Downloads 324 (115,365)
Citation 1

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Management accounting innovations, strategic management accounting, diffusion, subsidiary organization

18.

The Potential for Improving Intra-Organizational Communication in the Process of Mergers and Acquisitions via Accounting Systems

Number of pages: 11 Posted: 09 Feb 2010
Hassan Yazdifar, S. Reza Golestani, Saeed Askary and Davood Askarany
University of Glasgow, University of Sheffield - School of Management, Deakin University and University of Auckland - Department of Accounting and Finance
Downloads 287 (131,166)

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Accounting, communication, mergers and acquisitions, organisational complexity

19.

Management Accounting Education for the 21st Century Firms

International Journal of Finance and Managerial Accounting, 2016, Vol.1, No.1, pp. 75-77
Number of pages: 3 Posted: 18 Jun 2016
Ahmad Nasseri, Hassan Yazdifar and Davood Askarany
University of Sistan and Baluchestan; Accounting Department, University of Glasgow and University of Auckland - Department of Accounting and Finance
Downloads 250 (151,007)

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Management accounting and education

20.

Atlas Ice Cream Case: Capacity Issues, Just in Time, Profitability and Decision Making

V. Jham, B. Gupta, P. Garg, CASES IN MANAGEMENT: INDIAN AND INTERNATIONAL PERSPECTIVES, pp. 275-280, Biztantra, 2009
Number of pages: 9 Posted: 25 Aug 2010
Davood Askarany
University of Auckland - Department of Accounting and Finance
Downloads 221 (170,020)

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capacity issues, just in time, profitability and decision making

21.

Requirements for Information Technology with Newly Hired Management Accounting Graduates

CAAA Annual Conference 2013
Number of pages: 36 Posted: 13 Jan 2013
Chris Akroyd, Davood Askarany, Winifred O'Grady and Gary Spraakman
University of Auckland, University of Auckland - Department of Accounting and Finance, University of Auckland and York University
Downloads 191 (194,607)
Citation 2

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management accounting, curriculum, information technology, information systems

22.

Contextual Factors and Administrative Changes

Journal of Issues in Informing Science and Information Technology, Vol. 1, pp. 179-188, 2004
Number of pages: 10 Posted: 03 Apr 2009 Last Revised: 09 Feb 2010
Davood Askarany and Malcolm Smith
University of Auckland - Department of Accounting and Finance and Edith Cowan University - School of Accounting, Finance and Economics
Downloads 162 (224,335)

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ABC, Diffusion of innovation, management accounting changes, contextual factors, administrative innovations

23.

Diffusion of Innovation and Business Size: A Longitudinal Study of PACIA

Managerial Auditing Journal, Vol. 23, No. 9, 2008
Number of pages: 21 Posted: 31 Mar 2009 Last Revised: 28 Aug 2012
Davood Askarany and Malcolm Smith
University of Auckland - Department of Accounting and Finance and Edith Cowan University - School of Accounting, Finance and Economics
Downloads 161 (225,492)
Citation 1

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24.

Characteristics of Adopters and Organizational Changes

Thunderbird International Business Review, Vol. 48, No. 5, pp. 705-725, September-October 2006
Number of pages: 21 Posted: 31 Mar 2009 Last Revised: 29 Jul 2014
Davood Askarany
University of Auckland - Department of Accounting and Finance
Downloads 157 (230,388)

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Characteristics of adopters/innovators, contextual factors, balanced scorecard, organisational changes, administrative innovation and diffusion of innovation

25.

An Overview of the Diffusion of Advanced Techniques

Downloads 152 (236,682)

An Overview of the Diffusion of Advanced Techniques

Advanced Topics in Global Information, Vol. 2, pp. 225-250, 2003
Number of pages: 27 Posted: 05 Apr 2009 Last Revised: 28 Aug 2012
Davood Askarany
University of Auckland - Department of Accounting and Finance
Downloads 152 (237,214)

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diffusion of innovation, ABC, diffusion model, accounting change

An Overview of the Diffusion of Advanced Techniques

Posted: 14 May 2009
Davood Askarany
University of Auckland - Department of Accounting and Finance

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26.

ERP Systems and Management Accounting: A Methodological Note from a Multiple Case Study

Number of pages: 30 Posted: 16 Dec 2014
Chris Akroyd, Davood Askarany and Gary Spraakman
Oregon State University, University of Auckland - Department of Accounting and Finance and York University
Downloads 147 (243,298)

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Management accounting, management accountants, ERP systems, framing, qualitative research, New Zealand

27.

Management Accounting and the Shortcomings of Current Performance Measurement Systems

Askarany D, Yazdifar H (2017) Management Accounting and the Shortcomings of Current Performance Measurement Systems. Int J Account Res 5: 146. doi:10.4172/2472-114X.1000146
Number of pages: 3 Posted: 24 Jul 2017
Davood Askarany and Hassan Yazdifar
University of Auckland - Department of Accounting and Finance and University of Salford - Salford Business School
Downloads 75 (384,002)

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Balanced scorecard; Risk; Stakeholders’ Rights; Performance measurement; Diffusion of innovation

28.

ERP Systems and Management Accounting: New Understandings Through 'Nudging' in Qualitative Research

Number of pages: 30 Posted: 30 Jul 2018
Gary Spraakman, Winifred O'Grady, Davood Askarany and Chris Akroyd
York University, University of Auckland, University of Auckland - Department of Accounting and Finance and Oregon State University
Downloads 73 (389,729)
Citation 2

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management accounting, ERP systems, nudging, qualitative research

29.

Attributes of Innovation and Management Accounting Changes

Contemporary Management Research Pages 455-466, Vol. 12, No. 4, December 2016, doi:10.7903/cmr.1144
Number of pages: 12 Posted: 24 Jul 2017
Davood Askarany
University of Auckland - Department of Accounting and Finance
Downloads 61 (428,191)
Citation 1

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Activity-Based Costing, Innovation Characteristics, The Diffusion of Innovation and Economic Theory

30.

How Can We Improve the Balanced Scorecard?

Global Journal of Technology and Optimization, Vol. 7. No. 3. Pp. 1. doi:10.4172/2229-8711.1000202, The University of Auckland Business School Research Paper
Number of pages: 2 Posted: 23 Jun 2021
Davood Askarany
University of Auckland - Department of Accounting and Finance
Downloads 15 (664,127)

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Balanced scorecard, Risk, Stakeholders rights, Performance measurement, Diffusion of innovation

31.

The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs

The International Journal of Accounting, Vol. 54, No. 1 (2019), The University of Auckland Business School Research Paper
Number of pages: 42 Posted: 02 Sep 2020
Hassan Yazdifar, Davood Askarany, Danture Wickramasinghe, Ahmad Nasseri and Ashraful Alam
University of Salford - Salford Business School, University of Auckland - Department of Accounting and Finance, Glasgow University, University of Sistan and Baluchestan; Accounting Department and University of Salford - Salford Business School
Downloads 12 (686,835)

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Dependent organizations, inter-subsidiary relations, management accounting innovations, activity-based costing, activity-based management, balanced scorecard, benchmarking, target costing, absorptive and combinative capabilities, CIMA members

32.

Audit Committee Characteristics and Quality of Financial Information: The Role of the Internal Information Environment and Political Connections

Journal of Risk and Financial Management 14: 273. https://doi.org/10.3390/jrfm14060273 , The University of Auckland Business School Research Paper
Number of pages: 18 Posted: 21 Jun 2021
Omid Mehri Namakavarani, Abbas Ali Daryaei, Davood Askarany and Saeed Askary
Islamic Azad University, Qazvin Branch, affiliation not provided to SSRN, University of Auckland - Department of Accounting and Finance and affiliation not provided to SSRN
Downloads 11 (694,554)

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audit committee characteristics, accounting information quality, internal information environment, political connections, TOPSIS

33.

Regional Diversification and Financial Performance through an Excess-Capacity Theory lens: A New Explanation for Mixed Results

The University of Auckland Business School Research Paper, Technological Forecasting & Social Change 156 (2020)
Number of pages: 33 Posted: 11 Sep 2020
Davood Askarany and Gary Spraakman
University of Auckland - Department of Accounting and Finance and York University
Downloads 9 (710,093)

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Regional diversification, firm' performance, excess capacity

34.

The Diffusion of Balanced Scorecard from the Perspective of Adopters: Evidence from Australia

Review of Economics and Finance, 14 (4), 71-82., The University of Auckland Business School Research Paper
Number of pages: 12 Posted: 23 Jun 2021
Davood Askarany and Hassan Yazdifar
University of Auckland - Department of Accounting and Finance and University of Salford - Salford Business School
Downloads 8 (717,729)

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Balanced Scorecard, Sustainability, Risk, Stakeholders’ rights, Performance measurement, Diffusion of innovation

35.

Cost Benefit Analyses of Organic Waste Composting Systems through the Lens of Time Driven Activity-Based Costing

Journal of Applied Management Accounting Research, Vol 12 (2), P: 59-73., The University of Auckland Business School Research Paper
Number of pages: 17 Posted: 23 Jun 2021
Davood Askarany and Alexander William Franklin-Smith
University of Auckland - Department of Accounting and Finance and University of Auckland, Business School, Department of Accounting and Finance, Students
Downloads 4 (748,902)

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Time Driven Activity-Based Costing, (TDABC), Organic Waste, Organic Composting, Turned Pile and Forced Vacuum Aerated Systems

36.

The B2B Networking, Renewable Energy and Sustainability

Journal of Risk and Financial Management 14: 290 https://doi.org/10.3390/jrfm14070290 , The University of Auckland Business School Research Paper
Number of pages: 25 Posted: 30 Jun 2021
Davood Askarany, Hassan Yazdifar and Kevin Dow
University of Auckland - Department of Accounting and Finance, Bournemouth University and affiliation not provided to SSRN
Downloads 3 (756,988)

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B2B networking, diffusion of innovation, renewable energies, energy-efficient, and sustainable technologies

37.

Factors Affecting Organizational Performance

Paradigms, 5 (1): p. 14-31., The University of Auckland Business School Research Paper
Number of pages: 18 Posted: 23 Jun 2021
Davood Askarany
University of Auckland - Department of Accounting and Finance
Downloads 3 (756,988)

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Strategic Management Tools, Organizational Performance, Manufacturing, Non-manufacturing, New Zealand

38.

The Innovation of Management Accounting Practices and Techniques

In: M. Khosrow-Pour, Encyclopedia of Information Science and Technology, Third Edition, Hershey, PA, USA: IDEA Group Publishing, pp. 10-19. DOI: 10.4018/978‐1‐4666‐5888‐2.ch002, The University of Auckland Business School Research Paper
Number of pages: 12 Posted: 23 Jun 2021
Davood Askarany
University of Auckland - Department of Accounting and Finance
Downloads 3 (756,988)

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Activity based costing (ABC), Activity based management (ABM), Balanced scorecard, Benchmarking, Strategic management accounting (SMA), Target costing, Life cycle costing

39.

Managerial Tools and Techniques for Decision Making

In: M. Khosrow-Pour, Encyclopedia of Information Science and Technology, Fourth Edition, Hershey, PA, USA: IDEA Group Publishing, pp. 10-19. https://www.igi-global.com/chapter/managerial-tools-and-techniques-for-decision-making/183929 DOI: 10.4018/978-1-5225-2255-3.ch188, The University of Auckland Business School Research Paper
Number of pages: 13 Posted: 23 Jun 2021
Davood Askarany
University of Auckland - Department of Accounting and Finance
Downloads 2 (766,489)

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Activity-based costing (ABC), Activity-based management (ABM), Balanced Scorecard, Benchmarking, Strategic management accounting (SMA), Target costing, Life cycle costing

40.

Attributes of Adopters and the Diffusion of Benchmarking

Journal of Applied Management Accounting Research, Vol 13 (2), P: 45-59., The University of Auckland Business School Research Paper
Number of pages: 22 Posted: 23 Jun 2021
Davood Askarany
University of Auckland - Department of Accounting and Finance
Downloads 2 (766,489)

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The Diffusion of Innovation Diffusion of Innovation Theory Benchmarking and Organisational Factors

41.

The Adoption of Balanced Scorecard through the Lenses of Contingency and the Diffusion Theories

Global Review of Accounting and Finance, Vol. 6. No. 1. Pp. 140 – 150., The University of Auckland Business School Research Paper
Number of pages: 12 Posted: 23 Jun 2021 Last Revised: 24 Jun 2021
Davood Askarany
University of Auckland - Department of Accounting and Finance
Downloads 1 (777,921)
Citation 1

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Balanced scorecard, innovation characteristics, performance measurement and the diffusion of innovation

42.

Employers’ Perceptions of Information Technology Competency Requirements for Management Accounting Graduates

Accounting Education, Vol 24 (5), P: 403-422, https://doi.org/10.1080/09639284.2015.1089177, The University of Auckland Business School Research Paper
Number of pages: 20 Posted: 23 Jun 2021
Gary Spraakman, Winnie O'Grady, Davood Askarany and Chris Akroyd
York University, University of Auckland Business School, University of Auckland - Department of Accounting and Finance and University of Auckland
Downloads 1 (777,921)

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Management accounting, curriculum, information technology, information systems, graduate skills

43.

Characteristics of Innovation and the Diffusion of Benchmarking

Problems and Perspectives in Management, Vol 12 (4), P: 563-72., The University of Auckland Business School Research Paper
Number of pages: 12 Posted: 23 Jun 2021
Davood Askarany
University of Auckland - Department of Accounting and Finance
Downloads 1 (777,921)

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benchmarking, innovation characteristics, the diffusion of innovation and economic theory

44.

A Decision Support Framework for Estimating Project Duration Under the Impact of Weather

Automation in Construction, 87, 287-296. doi:https://doi.org/10.1016/j.autcon.2017.11.001, The University of Auckland Business School Research Paper
Number of pages: 26 Posted: 23 Jun 2021
Foad Marzoughia, Tiru S Arthanari and Davood Askarany
affiliation not provided to SSRN, affiliation not provided to SSRN and University of Auckland - Department of Accounting and Finance
Downloads 0 (794,889)

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Construction project management, weather risk, analytical network process (ANP), time series model, nonlinear regression, and principal component analysis

45.

Innovation of Management Accounting Practices and Techniques

IGI Global, p. 10, 2015, Forthcoming
Posted: 05 Sep 2014
Davood Askarany
University of Auckland - Department of Accounting and Finance

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Accounting, Innovation, Diffusion and Management Accounting

46.

Management Accounting in the 21st Century

Askarany, D. (2012). Management Accounting Techniques in the 21st Century, Germany: Lambert Academic Publishing
Posted: 10 Jan 2013 Last Revised: 07 Jul 2013
Davood Askarany
University of Auckland - Department of Accounting and Finance

Abstract:

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management accounting innovations, organisational performance, business size, strategic management, ABC, ABM, target costing, balanced scorecard and diffusion of innovation

47.

Innovation Generation and Innovation Adoption

Askarany, D. (2009). Innovation Generation and Innovation Adoption. In M. Khosrow-Pour, Encyclopedia of Information Science and Technology. Hershey, PA, USA: IDEA Group Publishing, pp. 2048-2054.
Posted: 31 Mar 2009 Last Revised: 11 Jan 2013
Davood Askarany
University of Auckland - Department of Accounting and Finance

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