AUT - Deryl Northcott

Professor Deryl Northcott

Professor of Management Accounting

Phone: +64 9 921 9999 - ext: 5850

Email: deryl.northcott@aut.ac.nz

Qualifications:

• Ph.D. in Management Accounting (Waikato)
• Bachelor of Management Studies (Hons)
• CA, New Zealand Institute of Chartered Accountants

Biography:

Dr Deryl Northcott is Professor of Management Accounting in the AUT Business School. She has held previous positions at the University of Waikato and the University of Manchester. Deryl has authored over 50 academic papers, including publications in Accounting, Organizations and Society, Management Accounting Research, Accounting, Auditing & Accountability Journal and British Accounting Review. She is also a 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. Deryl is Editor of Qualitative Research in Accounting & Management and an editorial board member and reviewer for a number of other international journals and publishing houses.

Deryl’s research interests mainly concern capital investment decision-making, and public sector costing and performance management. She uses qualitative methods to explore uses of management accounting within organizational contexts. She has been invited to present 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 Herbert Simon Institute Public Sector Research Centre (UK), and the CERISMAS (Centre for Health Management Studies, Milan) Network on Balanced Scorecards in Healthcare.

Deryl has won international research grants from The British Academy, the Chartered Institute of Management Accountants and the Accounting and Finance Association of Australia and New Zealand. She is currently a member of the New Zealand Institute of Chartered Accountants PhD Scholarships and Research Grants Selection Committee and a Director of the Accounting and Finance Association of Australia and New Zealand.

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

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

Research areas:

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

Current Research Projects:

• Strategic capital investment decision-making
• Health sector costing and performance management
• Public sector accountability and management in developing countries
• Using the balanced scorecard for performance management

Publications:

    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.
    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.
    Chiang, C. & Northcott, D. (2010). The audit consideration of environmental matters: best practice or business as usual? Pacific Accounting Review, 22(3), 199-223.
    Van Helden, G. J. & Northcott, D. (2010). Examining the practical relevance of public sector management accounting research. Financial Accountability & Management, 26(2), 213-240. [This paper won the journal’s 2010 Best Paper Award.]
    Northcott, D. & Linacre, S. (2010). Producing spaces for academic discourse: the impact of research assessment exercises and journal quality rankings. Australian Accounting Review, 20(1), 63-79.
    Götze, U., Northcott, D. & Schuster, P. (2008). Investment Appraisal: Methods and Models. Frankfurt: Springer.
    Hopper, T., Northcott, D. & Scapens, R. (Eds.). (2007). Issues in Management Accounting (3rd Ed.). London: Pearson Education.
    Steenkamp, N. & Northcott, D. (2007). Making sense of content analysis: practical challenges. Australian Accounting Review, 17(3), 12-25.
    Awio, G., Lawrence, S. & Northcott, D. (2007). Community-led initiatives: reforms for better accountability? Journal of Accounting and Organizational Change, 3(3), 209-226. [Winner of the annual Outstanding Paper Award]
    Alkaraan, F. & Northcott, D. (2007). Strategic investment decision-making: the influence of pre-decision control mechanisms. Qualitative Research in Accounting & Management, 4(2), 133-150.
    Alkaraan, F. & Northcott, D. (2006). “Capital investment decision-making: A role for strategic management accounting?” British Accounting Review, 38(2), 149-173.
    Llewellyn, S. & Northcott, D. (2005). “The average hospital”, Accounting, Organizations and Society, 30(6), 555-583.