Davood Askarany

University of Auckland Business School

12 Grafton Rd

Private Bag 92019

Auckland, 1010

New Zealand

SCHOLARLY PAPERS

51

DOWNLOADS
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Top 3,088

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16,719

SSRN CITATIONS
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SSRN RANKINGS

Top 10,275

in Total Papers Citations

55

CROSSREF CITATIONS

65

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

Scholarly Papers (51)

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 Business School and University of Glasgow
Downloads 2,400 (8,302)
Citation 3

Abstract:

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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 Business School and University of Glasgow
Downloads 1,926 (11,853)
Citation 8

Abstract:

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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 Business School, University of Glasgow and Abu Dhabi University
Downloads 1,668 (14,897)
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 Business School, Edith Cowan University - School of Accounting, Finance and Economics and University of Glasgow
Downloads 1,412 (19,187)

Abstract:

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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 Business School
Downloads 863 (39,143)
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 Business School
Downloads 788 (44,265)
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 Business School, University of Sheffield - School of Management and University of Glasgow
Downloads 714 (50,450)

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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 Business School
Downloads 593 (64,135)

Abstract:

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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 Business School
Downloads 571 (67,300)
Citation 2

Abstract:

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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
University of Glasgow, University of Auckland Business School, University of Sistan and Baluchestan; Accounting Department and University of Sistan & Baluchestan
Downloads 504 (78,546)

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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 Business School, Edith Cowan University - School of Accounting, Finance and Economics and University of Glasgow
Downloads 470 (85,477)

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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 Business School and University of Glasgow
Downloads 407 (101,094)

Abstract:

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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 Business School
Downloads 405 (101,622)
Citation 3

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

14.

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
University of Glasgow, University of Auckland Business School, affiliation not provided to SSRN and University of New Haven
Downloads 400 (103,083)

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15.

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 Business School and Deakin University
Downloads 398 (103,694)
Citation 1

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16.

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
University of Glasgow, Hull University Business School, University of Birmingham - Birmingham Business School and University of Auckland Business School
Downloads 382 (108,701)
Citation 1

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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 Business School
Downloads 377 (110,311)
Citation 1

Abstract:

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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
University of Glasgow, University of Sheffield - School of Management, Deakin University and University of Auckland Business School
Downloads 288 (147,343)

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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 Business School
Downloads 261 (162,711)

Abstract:

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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 Business School
Downloads 230 (183,869)

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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
University of Auckland Business School, University of Auckland Business School, University of Auckland and York University
Downloads 205 (204,847)
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 Business School and Edith Cowan University - School of Accounting, Finance and Economics
Downloads 173 (237,691)

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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 Business School and Edith Cowan University - School of Accounting, Finance and Economics
Downloads 162 (251,216)
Citation 1

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24.

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 Business School and York University
Downloads 159 (255,235)

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

25.

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 Business School
Downloads 158 (256,574)

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

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 Business School
Downloads 154 (262,634)

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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 Business School

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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 Business School and University of Salford - Salford Business School
Downloads 85 (397,202)

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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
York University, University of Auckland, University of Auckland Business School and Oregon State University
Downloads 84 (400,029)
Citation 2

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management accounting, ERP systems, nudging, qualitative research

29.

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 Business School
Downloads 79 (417,540)

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

30.

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 Business School
Downloads 78 (417,540)
Citation 1

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

31.

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 Business School
Downloads 50 (519,752)

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

32.

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 Business School and University of Auckland Business School
Downloads 37 (582,939)
Citation 1

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

33.

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 Business School
Downloads 34 (599,582)

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

34.

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 Business School
Downloads 34 (599,582)

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

35.

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
York University, University of Auckland Business School, University of Auckland Business School and University of Auckland Business School
Downloads 27 (643,218)
Citation 1

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

36.

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
Islamic Azad University, Qazvin Branch, affiliation not provided to SSRN, University of Auckland Business School and affiliation not provided to SSRN
Downloads 27 (643,218)

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

37.

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 Business School and University of Salford - Salford Business School
Downloads 22 (679,245)

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

38.

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
University of Salford - Salford Business School, University of Auckland Business School, Glasgow University, University of Sistan and Baluchestan; Accounting Department and University of Salford - Salford Business School
Downloads 16 (726,220)

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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

39.

Manager's perceptions of justice in participative budgeting

In: Akroyd, C. and Burney, L.L. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 33), Emerald Publishing Limited, Bingley, pp. 127-152. https://doi-org.ezproxy.auckland.ac.nz/10.1108/S1474-787120210000033005, The University of Auckland Business School Research Paper Series
Number of pages: 40 Posted: 11 Oct 2021
University of Auckland Business School, University of Auckland Business School, Nottingham University and Tong Ji University
Downloads 15 (734,670)

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Participative budgeting, engagement, justice, deliberation, management accounting, survey

40.

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 Business School, Bournemouth University and University of Auckland Business School
Downloads 12 (761,443)

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

41.

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 Business School and York University
Downloads 12 (761,443)

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Regional diversification, firm' performance, excess capacity

42.

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 Business School
Downloads 10 (779,791)

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

43.

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 Business School
Downloads 8 (798,891)

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

44.

The Interactive Effect of Ownership Structure on the Relationship between Annual Board Report Readability and Stock Price Crash Risk

Journal of Risk and Financial Management, 2022, 15(6), 268; https://doi.org/10.3390/jrfm15060268 , The University of Auckland Business School Research Paper Forthcoming
Number of pages: 17 Posted: 20 Jun 2022 Last Revised: 21 Jun 2022
Mohsen Shandiz, Farzaneh Nassir Zadeh and Davood Askarany
Ferdowsi University of Mashhad Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad (FUM) and University of Auckland Business School
Downloads 7 (808,729)

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annual board report readability, Fog index, ownership structure, stock price crash risk

45.

Transportation Quality, Customer Satisfaction and Financial Performance

Advances in Management Accounting, 34. ISSN 1474-7871 (In Press), The University of Auckland Business School Research Paper Series
Number of pages: 34 Posted: 10 Feb 2022 Last Revised: 21 Jun 2022
Nottingham University, University of Auckland Business School, University of Auckland Business School, University of Nevada, Reno - Department of Accounting and Information Systems and University of Nottingham, Ningbo
Downloads 6 (849,701)

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Transportation quality, customer satisfaction, US airline industry and financial performance

46.

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 Business School
Downloads 4 (838,635)
Citation 1

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

47.

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, University of Auckland Business School and University of Auckland Business School
Downloads 3 (849,701)

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

48.

Contextual Factors and the Diffusion of MAIs in Manufacturing and Non-Manufacturing Sectors in Libya

Journal of Risk and Financial Management, 2021, volume 14(9), 415, https://doi.org/10.3390/jrfm14090415., The University of Auckland Business School Research Paper
Number of pages: 34 Posted: 16 Sep 2021 Last Revised: 20 Sep 2021
Alhadi Boukr, Hassan Yazdifar and Davood Askarany
Bournemouth University, Bournemouth University and University of Auckland Business School
Downloads 1 (876,188)

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management accounting, innovations, contextual factors, manufacturing and non-manufacturing, Emerging Economies, Libya

49.

Innovation of Management Accounting Practices and Techniques

IGI Global, p. 10, 2015, Forthcoming
Posted: 05 Sep 2014
Davood Askarany
University of Auckland Business School

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Accounting, Innovation, Diffusion and Management Accounting

50.

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 Business School

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

51.

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 Business School

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