Dr Zahir Ahmed

profile image

Senior Lecturer in Accounting

Phone: +64 9 921 9999 ext 5755

Email: zahir.ahmed@aut.ac.nz


  • PhD in Management Accounting, Manchester Business School, UK
  • Master of Arts, University of Manchester, UK
  • Master of Commerce in Accounting, University of Dhaka
  • Bachelor of Commerce (Hons) in Accounting, University of Dhaka
  • CPA, CPA Australia
  • CA, Chartered Accountants Australia and New Zealand

Memberships and Affiliations:

  • CPA Australia (http://www.cpaaustralia.com.au)
  • Chartered Accountants Australia and New Zealand (http://charteredaccountantsanz.com)
  • Accounting and Finance Association of Australia and New Zealand (http://www.afaanz.org)


Dr Zahir Ahmed is a Senior Lecturer in the Department of Accounting of AUT Business School.  He received his PhD in Management Accounting from Manchester Business School, UK. His research interests include not-for-profit and NGO accountability and control, gender in management accounting, performance management, and management accounting practices in developed and developing countries. He holds professional accountant membership of both CPA Australia and Chartered Accountants Australia & New Zealand. Dr Ahmed is currently serving as an Associate Editor of the New Zealand Journal of Applied Business Research journal. He is also a member of the  ‘Accounting for Social Impact Research Group’ based in the AUT Faculty of Business, Economics and Law.

Teaching Areas:

  • Management Accounting (in BBus)
  • Advanced Management Accounting (in BBus)
  • Accounting Systems (in BBus)
  • Management Accounting for Business (in MPA)
  • Finance for Accountants (in MPA)
  • Management Accounting for Decision Making (in MBA)
  • Accounting for Strategic Decision Making (in MBus)
  • Current Issues in Management Accounting (in MBus)

Research Areas:

  • Accountability and control in non-profit and voluntary sectors
  • Management control in developing countries
  • Management accounting change
  • Performance management and control
  • Organization learning
  • Social Business Enterprises (SBEs)

Current Research Projects:

  • Accountability  in NGOs
  • Accountability and disclosures in universities
  • Gender in Management Accounting
  • Governance and accountability  in Social Business Enterprises (SBEs)
  • Service Performances


  • Muhammadi, A.H., Ahmed, Z., & Habib, A. (2016). Multinational transfer pricing of intangible assets: Indonesian Tax Auditors' perspectives. Asian Review of Accounting, 24(3), 313-337.
  • Ahmed, Z., & Hopper, T. (2015). Politics, Development and NGO Accountability. In Z. Hoque, & L. Parker (Eds.), Performance Management in Nonprofit Organizations: Global Perspectives. London, UK: Routledge.
  • Ahmed, Z. (2014). Management control issues in Non-Governmental Organizations (NGOs): An evaluation of contingency factors and potential for future research. International Journal of Managerial and Financial Accounting, 6(3), 251-271.
  • Ahmed, M. M., Ahmed, Z., & Haque, T. (2013). An assessment of Human Resource Development (HRD) initiatives in an emerging economy. A.T. Business Management Review, 9(3), 73-81.
  • Lu, T., & Ahmed, Z. (2013). Managing tensions to integrate a global organisation (GO): A subsidiary’s perspective. New Zealand Journal of Applied Business Research, 11(2), 43-58.
  • Ahmed, Z. (2013). Beyond-aid scenarios and sustainability: Strategic implications for Non-governmental organizations (NGOs). Corporate Ownership and Control, 10(4), 215-222.
  • Ahmed, Z. & Haque, T. (2013). The role of management accountants in the global financial crisis: Lessons for the future. The Cost and Management, 41(2), 5-8, ICMAB, Dhaka.
  • Ahmed, Z., Elharidy, A. M., Fu, K., & Northcott, D. (2011). Capturing the value of flexibility in public sector capital investment projects: Evidence from New Zealand local government organisations. New Zealand Journal of Applied Business Research, 9(2), 1-22.
  • Ahmed, Z. (2008). Case study method in business and social research: whence and whither, Dhaka University Journal of Business Studies, 30(2), University of Dhaka.
  • Ahmed, Z., & Siddiqui, J. (2008). Insufficiency of conceptual framework: Enron case’, Dhaka University Journal of Business Studies, 30 (2), University of Dhaka.
  • Ahmed, Z. (2005). Implementing participatory budgeting approach in least developed countries (LDCs): myth and reality.  The Cost and Management, 33 (4), ICMAB, Dhaka.
  • Imam, S., Ahmed, Z., & Khan S. (2001). Association of audit delay and audit firm’s international links: Evidence from Bangladesh. Managerial Auditing Journal, 16 (3), 129-134.
  • Ahmed, Z., Bhuiyan, N., & Farooqee, R. (2001). Ethical issues in business - A critical review. Social Science Review, 18(1), University of Dhaka.
  • Bhuiyan, H., Ahmed, Z., & Islam, MA. (1999). South East Asian financial crisis – Lessons for LDCs. Dhaka University Journal of Business Studies, 20(2), University of Dhaka.
  • Khnam, BK., & Ahmed, Z. (1997). Pricing practice of nationalised enterprises in Bangladesh – A critical review.  Dhaka University Journal of Business Studies, 18(2), University of Dhaka.

Recent Presentations

  • Guo, C., Ahmed, Z., Kabir, H., & Narayan, A. (2016). Use of Public Accountability Index (PAI) to assess the accountability practices of New Zealand Universities. 8th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) conference, 13-15 July, Victoria, Australia.
  • Ahmed, Z., Habib, A., & Muhammadi, A. H. (2015). Multinational transfer pricing of intangible assets and tax audit adjustments: Evidence from Indonesia. Accounting & Finance Conference of Australia and New Zealand (AFAANZ), 5 -7 July, Hobart, Australia.
  • Muhammadi, A. H., Ahmed, Z., & Habib, A. (2015). Multinational transfer pricing of intangible assets and tax audit adjustments: Evidence from Indonesia. Performance Measurement Association of Australasia (PMAA) Conference, 2 -5 February, Auckland, NZ.
  • Lu, W., Ahmed, Z., & Nguyen, L. (2014). Managing performance in a family-owned business: A case study of a Chinese company. New Zealand Management Accounting (NZMA) Conference, 24 -25 November, Auckland, New Zealand.
  • Ahmed, Z. U., Hopper, T., & Wickramasinghe, D. (2012). Hegemony and accountability in BRAC – the largest hybrid NGO in the world. Accounting, Organization & Society (AOS) Workshop on Accounting, Non-governmental organizations and Civil Society, 7-8 December, London, UK.


  • ‘Excellence in Teaching Annual Award, Faculty of Business, AUT University, New Zealand.
  • Commonwealth Scholarship UK for PhD programme (2002-2005).
  • Commonwealth Scholarship UK for MA programme (2001-2002).