Christopher Akroyd

Assistant Professor
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Office: 541-737-1108

Austin Hall

Austin Hall 492

2751 SW Jefferson Way

2751 SW Jefferson Way
Corvallis, OR 97331
Ph.D., University of Auckland, 2007
MBA, Kobe University, 2000
Master of Commerce, University of New South Wales, 1995
Bachelor of Business, Southern Cross University, 1991

Profile Field Tabs

Affiliated with: 
College of Business
Courses Taught: 


Acctg 221 Cost Management: 2001, 2002, 2008, 2010, 2011
- Current Textbook: Horngren, Datar and Foster, Cost Accounting: A Managerial Emphasis, 13th Edition.

Acctg 323 Performance Measurement and Management Control: 2001, 2002, 2003, 2007, 2008, 2010, 2011
- Current Textbook: Merchant, 2007, Management Control Systems: Performance Measurement, Evaluation and Incentives, 2nd Edition.

Acctg 321 Strategic Cost Management: 2001, 2002, 2003, 2007, 2008, 2010, 2011
- Coursebook readings


Acctg 722 Research on Revenue and Cost Management: 2005, 2006, 2008, 2010, 2011
- Coursebook readings

Beyond OSU
  • From 2012 Senior Lecturer – The University of Auckland
  • 2007 to 2011 Lecturer - The University of Auckland
  • 2004 to 2006 Honorary Research Associate - The University of Auckland
  • 2000 to 2004 Lecturer - The University of Auckland
  • 1994 to 1996 Tutor - The University of Auckland
  • 1993 to 1994 Associate Lecturer - The University of New South Wales
  • 1986 to 1988 Assistant Accountant - Sanitarium Health Food Co., Sydney
Professional Affiliations: 
  • Member of CPA Australia (Certified Practicing Accountant)
  • Member of the Product Development Management Association (PDMA)
  • Member of the Industry/Academia New Product Development Case Study Group
  • Member of the Board of Directors - Baseball New Zealand
Honors and Awards: 
  • 2011: Guest editor of Journal of Accounting and Organizational Change special issue on Japanese Management Accounting Change (with Professor Y. Kato, Kobe University)
  • 2010: Emerald Best Paper Award (with Stephen Jollands) at the New Zealand Management Accounting Conference
  • 2010: Teaching Excellence Award for Collaboration in Teaching, University of Auckland Business School
  • 2009: Invitation fellowship, Japan Society for the Promotion of Science, Ritsumeikan University2006: University of Auckland Business School Ph.D. Conference finalist
  • 2004-06: TEC Enterprise Scholar at Fonterra, Auckland, New Zealand
  • 2001: American Accounting Association Doctoral Consortium Fellow, Lake Tahoe
  • 1996-2000: Monbusho (Japan Department of Education) Scholar, Kobe University
My Publications

Journal Articles

W. O'Grady and Akroyd, C., The MCS Package in a Non-Budgeting Organisation: A Case Study of Mainfreight, Qualitative Research in Accounting and Management, vol. 13, no. 1, pp. 1-25, 2016.

C. Akroyd and Maguire, W., The Roles of Management Control in a Product Development Setting, Qualitative Research in Accounting and Management, vol. 8, no. 3, pp. 212-237, 2011.

Conference Papers

A. Liew and Akroyd, C., Executing Management Control through Decision Technology, in Proceedings of the 14th Pacific Asia Conference on Information Systems, 2010, pp. 49-60.


C. Akroyd, Horii, S., and Sawabe, N., The Temporal Effect of Management Control in an Uncertain Environment, The University of Wisconsin - Madison - Accounting Workshop. Madison, Wisconsin, 2016.

C. Akroyd, O'Grady, W., and Scott, I., Beyond budgeting and management change: Responding flexibly to environmental turbulence, Advances in Management Accounting World Conference on Management Accounting Research. Monterey, California, 2016.

C. Akroyd, Horii, S., and Sawabe, N., The Influence of Budgeting on Product Innovation, British Accounting and Finance Association Annual Conference. Bath, UK, 2016.

S. Jollands, Akroyd, C., and Sawabe, N., Temporality, Change and the Stand-alone Sustainability Report, European Network for Research in Organisational and Accounting Change. Galway, Ireland, 2015.

G. Spraakman and Akroyd, C., Information Technology Requirements for Newly Hired Management Accounting Graduates, Midyear Meeting of the International Accounting Section of the American Accounting Association. San Antonio, 2014.

S. Jollands and Akroyd, C., Investigating The Role Of Stand-alone Sustainability Reports, Seventh Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference. Kobe, Japan, 2013.

W. O'Grady and Akroyd, C., Weeklies In, Budgets Out, Tenth Global Management Accounting Research Symposium (GMARS). Lancing, Michigan, 2013.

S. Jollands and Akroyd, C., The Network Effects of Core Values on Management Controls, Management Accounting Section Research and Case Conference. New Orleans, 2013.

C. Akroyd and Kober, R., Trust and control: The case of a high-growth firm, American Accounting Association Annual Meeting. Washington DC, 2012.



C. Akroyd and Kato, Y., Guest editorial: Introduction to Management Accounting Change in Japan, Journal of Accounting & Organizational Change, vol. 9, no. 4. pp. 376-379, 2013.