Professor Deryl Northcott

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Professor of Management Accounting

Phone: +64 9 921 9999 - ext: 5850



  • Ph.D. in Management Accounting (Waikato)
  • Bachelor of Management Studies (1st Class Hons)
  • FCPA (Aust.)
  • 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 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.

Deryl is also Co-Leader of the ‘Accounting for Social Impact Research Group’ based in the AUT Faculty of Business, Economics and Law.

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
  • Performance measurement and accountability in charities and not-for-profits
  • Capital investment decision-making in its organisational context
  • Management accounting

Research Areas:

  • Strategic capital investment decision-making
  • Accounting for social impact
  • Performance reporting and accountability in charities and not-for-profits
  • Public sector costing, benchmarking and performance management

Current Research Projects:

  • Institutional work and the promotion of charity performance accountability reporting: The voices of regulators (with Cherrie Yang)
  • Strategic capital investment decision-making (with Elaine Harris, Jari Huikku and Moataz Elmassri)
  • Strategic investment decision-making in the innovation network context (part of Finland’s Design for Value (D4Value) research consortium (; with Kari Lukka and Kirsi Kari)
  • Management accounting innovation via interventionist research (with Lino Cinquini, Cristina Campanale and Andrea Tenucci)


Selected Publications:

  1. Yang, C., & Northcott, D. (2019 – in press). How can the public trust charities? The role of performance accountability reporting. Accounting & Finance.
  2. Yang C. & Northcott, D. (2019 – in press). Together we measure: improving public service outcomes via the co-production of performance measurement. Public Money and Management.
  3. Yang, C. & Northcott, D. (2018). Unveiling the role of identity accountability in shaping charity outcome measurement practices. The British Accounting Review, 50(2), pp. 214-226.
  4. Islam, S., Adler, R. & Northcott, D. (2018). Managerial attitudes towards the incompleteness of performance measurement systems. Qualitative Research in Accounting & Management, 15(1), pp. 84-103.
  5. Vesty, G., Sridharan, V.G., Northcott, D. & Dellaportas, S. (2018). Burnout among university accounting educators in Australia and New Zealand: Determinants and implications. Accounting & Finance, 58(1), pp. 255-277.
  6. Narayan, A.K., Northcott, D. & Parker, L.D. (2017). Managing the accountability-autonomy tensions in university research commercialization. Financial Accountability & Management, 33(4), pp. 335-355.
  7. Momin, M., Northcott, D. & Hossain, M. (2017). Greenhouse gas disclosures by Chinese power companies: Trends, content and strategies. Journal of Accounting & Organizational Change, 13(3), pp. 331-358.
  8. Yang, C., Northcott, D. & Sinclair, R. (2017). Understanding the accountability information needs of key charity funders. Public Money & Management, 37(2), pp. 173-180.
  9. Harris, E., 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.
  10. Parker, L. D. & Northcott, D. (2016). Qualitative generalizing in accounting research: Concepts and strategies. Accounting, Auditing & Accountability Journal, 29(6), pp. 1100-1131. This paper was highly commended in the Mary Parker Follett AAAJ Best Paper Award for 2016.
  11. 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.
  12. 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.
  13. Northcott, D. & Taulapapa, T. (2012). Using the balanced scorecard to manage performance in public sector organizations: issues and challenges. International Journal of Public Sector Management, 25(3), 166-191.