Professor Deryl Northcott


Professor of Management Accounting

Phone: +64 9 921 9999 - ext: 5850



  • Ph.D. in Management Accounting (Waikato)
  • Bachelor of Management Studies (1st Class Hons)
  • CA, Chartered Accountants Australia and New Zealand (CAANZ)


Dr Deryl Northcott is Professor of Management Accounting in the AUT Business School. She is also an Affiliate Professor at the Scuola Superiore Sant’Anna (Italy) and Distinguished Visiting Professor at Universiti Teknologi MARA (Malaysia) and has held previous positions at the University of Waikato and the University of Manchester. 

Professor Northcott has authored over 50 academic papers, including publications in Accounting, Organizations and Society, Management Accounting Research, Accounting, Auditing & Accountability Journal, Financial Accountability & Management and British Accounting Review. She was also co-editor (with Trevor Hopper and Bob Scapens of Manchester Business School) of the 3rd edition of Issues in Management Accounting and her earlier book, Capital Investment Decision-Making, has been published in four languages.
Professor Northcott's research interests include capital investment decision-making and public sector performance management. She uses qualitative methods to explore uses of management accounting within organisational contexts. She has presented her research to healthcare managers and policy-makers and is an invited member of the UK Association of Chartered Certified Accountant (ACCA) Health Services Network, the Research Group for Actor-Reality Construction (Denmark) and the Herbert Simon Institute Public Sector Research Centre (UK).

Professor Northcott is Editor of Qualitative Research in Accounting & Management and an editorial board member for nine other international journals. She has won international research grants from The British Academy, CIMA, AFAANZ and ICAEW. She is a past AFAANZ Board Member and Chair of the Australasian CIMA Research Centre of Excellence and a current member of the American Accounting Association’s Management Accounting Section International Committee.

Teaching Areas:

Expertise in Degree and Postgraduate Teaching
  • Contemporary issues in management accounting
  • Capital investment decision-making
  • Performance management and control

Interests in Research Supervision

  • Public sector performance measurement and benchmarking
  • Health sector cost management and accountability
  • Capital investment decision-making in its organisational context
  • Management accounting

Research Areas:

  • Capital investment decision-making
  • Public sector costing, benchmarking and performance management
  • Contemporary developments in strategic management accounting
  • The role of management accounting in business strategy and public policy

Current Research Projects:

  • Public sector performance management
  • Strategic capital investment decision-making
  • Public sector performance management and accountability in developing countries


Selected Publications:

    1. Vesty, G., Sridharan, V.G., Dellaportas, S. & Northcott, D. (in press). Burnout among university accounting educators in Australia and New Zealand: Determinants and implications. Accounting and Finance.

    2. Narayan, A.K., Northcott, D. & Parker, L.D. (2017 in press). Managing the accountability-autonomy tensions in university research commercialization. Financial Accountability & Management, 33(4).

    3. Yang, C., Northcott, D. and Sinclair, R. (2017 in press). Understanding the accountability information needs of key charity funders. Public Money & Management, 37(2).

    4. Harris, E.P., Northcott, D., Elmassri, M.M., & Huikku, J. (2016). Theorising strategic investment decision making using strong structuration theory. Accounting, Auditing & Accountability Journal, 29(7), pp. 1177-1203.

    5. Parker, L.D. & Northcott, D. (2016). Qualitative generalising in accounting research: concepts and strategies. Accounting, Auditing & Accountability Journal, 29(6), pp. 1100-1131.

    6. Götze, U., Northcott, D. & Schuster, P. (2015). Investment Appraisal: Methods and Models (2nd Ed.). Frankfurt: Springer.

    7. Sinclair, R., Hooper, K. & Northcott, D. (2014). Can sector specific standards enhance the comparability of third sector organisations’ financial reports? Third Sector Review, 20(2), pp. 27-55.

    8. Yong, S., Northcott, D. & Hooper, K. (2014). Culture and the tax compliance behaviour of ethnic business owners. New Zealand Journal of Taxation Law and Policy, 20(1), 71-90.

    9. Northcott, D. & Taulapapa, T. (2012). Using the balanced scorecard to manage performance in public sector organisations: Issues and challenges. International Journal of Public Sector Management, 25(3), 166-191.

    10. Northcott, D. & Smith, J. (2011). Managing performance at the top: a balanced scorecard for boards of directors. Journal of Accounting & Organizational Change, 7(1), 33-57.

    11. Awio, G., Northcott, D. & Lawrence, S. (2011). Social capital and accountability in grass-roots NGOs: the case of the Ugandan community-led HIV/AIDS initiative. Accounting, Auditing & Accountability Journal, 24(1), 63-92.

    12. Van Helden, G. J. & Northcott, D. (2010). Examining the practical relevance of public sector management accounting research. Financial Accountability & Management, 26(2), 213-240. [Winner of 2010 Best Paper Award.]

              Last updated: 11-Apr-2017 3.00pm

              The information on this page was correct at time of publication. For a comprehensive overview of AUT qualifications, please refer to the Academic Calendar.