Associate Professor Anil Narayan

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Head of Department

Phone: + 64 9 921 9999 ext 5121

Email: anil.narayan@aut.ac.nz

Qualifications:

  • Doctor of Philosophy
  • Master of Economics (Accounting and Finance)
  • Post-Graduate Diploma in Advanced Accounting
  • Bachelor of Arts (Accounting)
  • Diploma in Business Studies

Memberships and Affiliations:

  1. Fellow of CPA (Australia)
  2. Chartered Accountant Australia and New Zealand (CA ANZ)
  3. Editorial Board member of Accounting Forum and Meditari Accountancy Research Journal
  4. Faculty Board member

Biography:

Dr Anil Narayan is an Associate Professor in Accounting and the Deputy Head of the Accounting Department. He has extensive teaching and postgraduate research supervision experience. Anil is also a Chartered Accountant, a Fellow of CPA Australia, and has served on the Council of the CPA Australia (NZ Branch) for 12 years. Prior to joining AUT, he held various senior management and senior accounting positions in public and private sector organisations.

Anil’s primary research area is in management accounting and management control systems, public sector accounting and accountability, sustainability accounting, and performance measurement and reporting. He has published in international refereed journals such as Accounting, Auditing and Accountability (AAAJ), Financial Accountability & Management (FAM), Accounting History and Pacific Accounting Review. He regularly presents papers at international conferences, referees papers for a range of accounting journals and serves on the Editorial Board of the Accounting Forum and Meditari Accountancy Research journal.

In 2017, Anil was the recipient of the Emerald Literati Outstanding Paper Award for his sole authored paper "An Ethical Perspective on Performance Measurement in the Public Sector", published in the Pacific Accounting Review. He also won the Faculty Teaching Excellence Award in 2017 and has received external teaching recognition from CPA Australia for achieving excellent results in CPA Professional Accounting Examinations.

Anil supervises and examines postgraduate students researching in the areas of management accounting, accountability, performance measurement and sustainability.

Teaching Areas:

  • Advanced Management Accounting
  • Management Accounting
  • Financial Accounting
  • Financial Management
  • Co-operative Education

Research Areas:

  • Management accounting, performance measurement and management control systems
  • Public sector accountability and reporting
  • Sustainability accounting and reporting
  • Accounting History
  • Accounting Education for Pacifica students

Current Research Projects:

  • The development and use of performance measures in New Zealand tertiary education institutions
  • Accounting Education for Pacifica students
  • Photographs depicting Corporate Social Reporting (CSR)
  • Sustainability in Higher education
  • Functional Stupidity and Accounting Reforms in Higher Education

Publications:

Recent publications in refereed journals

  1. Narayan, A. K. and Stittle, J. (2018), “The role of accounting in transforming public tertiary institutions in New Zealand”, Accounting, Auditing & Accountability Journal, Vol. 31(2), pp. 503-530.
  2. Narayan, A. K., Northcott, D. and Parker L. D. (2017), “Managing accountability and autonomy tensions”, Financial Accountability & Management Journal, Vol. 33(4), pp. 335-355.
  3. Narayan, A. K. (2016), "An Ethical Perspective on Performance Measurement in the Public Sector", Pacific Accounting Review, Vol. 28(4), pp. 364-372. (This paper won the Emerald Literati Outstanding Paper Award for 2017)
  4. Kommunuri, J., Narayan, A., Wheaton, M., Jandug, L. and Gonuguntla, S. (2016), “Firm performance and value effects of enterprise risk management”, New Zealand Journal of Applied Business Research, Vol. 14, No. 2, pp. 17-28.
  5. Narayan, A. K. (2014), “Accounting and accountability challenges: implementing sustainability in tertiary organisations”, Pacific Accounting Review, Vol.26(1/2), pp. 94-111.
  6. Olesen, K., Ramachandra, S., Narayan A. K. and Tsoy, A. (2014), “Compliance with international financial reporting paradigm: A tale of two transition paths”, Corporate Ownership and Control, Vol.11(4), pp. 338-354.
  7. Olesen, K., Narayan, A. K. and Ramachandra, S. (2013), “The challenges of information technology (IT) governance in public universities over time”, Corporate Ownership and Control, March 2013, Vol. 10(1), pp. 596-605.
  8. Narayan, A. K. (2012), “The role of government and accounting in the development of academic research commercialization: The New Zealand experience”, Accounting History, August/November Vol. 17, pp. 311-329.
  9. Narayan, A.K., Olesen, K. and Ramachandra, S. (2012), “Remodelling university governance in public universities to respond to the dual challenges of academic research and commercialisation”, Corporate Ownership and Control, December 2012 Vol. 10(1), pp. 596-605.
  10. Olesen, K., Narayan, A. K. and Ramachandra, S. (2013), “Technological frames: influence of group frames (ingluence)”, Problems and Perspectives in Management, Vol. 11(1), pp. 62-74.
  11. Narayan, A. K. (2011), “In search of an effective governance model of academic research commercialisation”, New Zealand Journal of Applied Business Research, Vol. 10, Number 1, Special Edition 2011, pp. 1-16.

Recent presentations

  1. Narayan, A. K. (2017), Accounting’s role in the diffusion of corporate sustainability in higher education. Critical Perspectives on Accounting Conference, 3th-5th July, Université Laval, Québec City, Canada.
  2. Chong, S., Narayan, A. K. and Ali, I. (2017), CSR disclosures via photographs: Emulating the Romans. Critical Perspectives on Accounting Conference, 3th-5th July, Université Laval, Québec City, Canada.
  3. Narayan, A. K. (2016), Intended and unintended consequences of three decades of accounting reforms in New Zealand public tertiary institutions. Eighth Asia Pacific Interdisciplinary Research in Accounting Conference, 13th-15th July, RMIT University, Australia.
  4. Narayan, A. K. (2015), Why some accounting innovations fail? A case study of a New Zealand public tertiary education institution. Interdisciplinary Perspectives on Accounting Conference, 8th -10th July, Stockholm Business School, Sweden.
  5. Narayan, A.K and Stittle, J. (2015), Transforming public tertiary institutions: the inter-relations between accounting and the state. Interdisciplinary Perspectives on Accounting Conference 2015, 8th -10th July, Stockholm Business School, Sweden.

Awards:

  • 2017 – Emerald Literati Outstanding Paper Award for paper "An Ethical Perspective on Performance Measurement in the Public Sector", published in the Pacific Accounting Review.
  • 2017 – Faculty of Business, Economics and Law Teaching Excellence Award