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

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At OSU
Affiliated with: 
College of Business
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Chris Akroyd is an assistant professor of accounting at the Oregon State University College of Business. 

Prof. Akroyd received his Ph.D. in accounting and finance from The University of Auckland's Business School in 2007. Prior to his doctoral studies, he worked as a management accountant in Australia and Japan. Prof. Akroyd has previously worked at The University of Auckland where he taught introductory, intermediate and advanced management accounting courses, and honors seminars on management control and qualitative research methodology. 

Prof. Akroyd's research focuses on the control systems managers use to plan and achieve organizational objectives. He utilizes data from in-depth qualitative case studies of organizations to examine important areas which managers seek to understand and control such as product innovation, sustainable development and growth. 

Publications:

"Imprinting Founders’ Blueprints on Management Control Systems" with Ralph Kober. Accepted for publication in Management Accounting Research.

"The Emergence of Management Controls in an Entrepreneurial Company" with Ralph Kober and Danni Li. Accepted for publication in Accounting & Finance.

"Management Controls and Pressure Groups: The Mediation of Overflows" with Stephen Jollands and Norio Sawabe. 2018. Published in Accounting, Auditing & Accountability Journal 31 (6), 1644-1667.

"ERP Systems and Management Accounting: New Understandings through "Nudging" in Qualitative Research" with Gary Spraakman, Winnie O'Grady and Davood Askarany. 2018. Published in the Journal of Accounting & Organizational Change 14 (2), 120-137.

"Beyond Budgeting: Distinguishing Modes of Adaptive Performance Management" with Winnie O'Grady and Inara Scott. 2017. Published in Advances in Management Accounting 29, 33-53.

"The Governance of Inter-Firm Co-Development Projects in an Open Innovation Setting" with Sharlene Biswas. 2016. Published in the Pacific Accounting Review 28(4), 446 - 457.

"The MCS Package in a Non-Budgeting Organisation: A Case Study of Mainfreight" with Winnie O'Grady. 2016. Published in Qualitative Research in Accounting & Management 13 (1), 1-25.

"How Management Control Practices Enable Strategic Alignment During the Product Development Process" with Sharlene Biswas and Sharon Chuang. 2016. Published in Advances in Management Accounting 26, 99-138.

"Employers' Perceptions of Information Technology Competency Requirements for Management Accounting Graduates" with Gary Spraakman, Winnie O'Grady, and Davood Askarany. 2015. Published in Accounting Education: An International Journal 25(5), 403-422.

"Core Values as a Management Control in the Construction of “Sustainable Development”" with Stephen Jollands and Norio Sawabe. 2015. Published in Qualitative Research in Accounting & Management 12(2), 127-152. Outstanding Paper Award.

"A Revenue Management Perspective of Management Accounting Practice in Small Businesses" with Fred Ng and Julie Harrison. 2013. Published in Meditari Accountancy Research 21(2), 92-116.

"Guest Editorial: Introduction to Management Accounting Change in Japan" with Yutaka Kato. 2013. Published in the Journal of Accounting & Organizational Change 4 (9), 376-379.

"The Integration Substitute: The Role of Controls in Managing Human Asset Specificity" with V.G Sridharan. 2011. Published in Accounting & Finance 51 (4), 1055-1086.

"The Roles of Management Control in a Product Development Setting" with William Maguire. 2011. Published in Qualitative Research in Accounting & Management 8 (3), 212-237. Highly Commended Award.

"Executing Management Control Through Decision Technology" with Angela Liew. 2010. Published in the Proceedings of the 14th Pacific Asia Conference on Information Systems 49-60.

"The Use of Control Systems in New Product Development Innovation: Advancing the 'Help or Hinder' Debate" with Sharlene Narayan (Biswas) and V.G. Sridharan. 2009. Published in The ICFAI Journal of Knowledge Management 7 (5), 70-90.

"The Management of Product Development in Buffalo Technologies: The Role of Management Accounting" with Satoshi Horii. 2009. Published in the Melco Journal of Management Accounting Research 2, 99-109 (in Japanese).

Working Papers: 

"The Temporal Effect of Management Controls in an Uncertain Environment" with Satoshi Horii and Norio Sawabe.

"A Case Study of Management Control Practices in a Family Retail Business" with Sharlene Biswas.

"Examining the Practicing of Sustainability Reports. with Stephen Jollands and Norio Sawabe.

"Trust and Control: The Case of a High-Frowth Firm" with Ralph Kober.

"Boundary Objects and their Role in Management Control in Product Innovation" with William Maguire and Doudou Zhou.

"An Analysis of the Levers of Control in Product Development" with William Maguire and Doudou Zhou.

"Project Management and Sustainability: A Study of Decisions and Promises" with Sharlene Biswas, Tonya Edinger, Nusrat Farah, Bard Mikus and Winnie O'Grady.

"Control of Japanese Multinational Companies: A Management Control Package Perspective" with Satoko Matsugi and Yoshinobu Shima.

"The role of Different Levers of Control on a Family Business’s Professionalisation Journey" with Sharlene Biswas and Winnie O'Grady.

"A Longitudinal Analysis of How a Collaborative Inter-Firm Relationship Influences MCS Change in an Innovation Setting" with Sharlene Biswas.

"The Problematic Role of an Accounting Measure in an Open Innovation Setting" with Sharlene Biswas.

My Publications

Journal Articles


S. Jollands, Akroyd, C., and Sawabe, N., Management Controls and Pressure Groups: The Mediation of Overflows, Accounting, Auditing and Accountability Journal, vol. 31, no. 6, pp. 1644-1667, 2018.

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.

Presentations


C. Akroyd and Biswas, S., A field study of management control in a family business: An appreciative inquiry approach, 4th AIMA World Conference on Management Accounting Research. Monterey Peninsula, California, 2019.

S. Biswas and Akroyd, C., Management Control in a Rapidly Growing Family Business, Global Accounting & Organizational Change Network Conference. Melbourne, Australia, 2017.

S. Jollands, Akroyd, C., and Sawabe, N., Examining sustainability reports, The European Network for Research in Organisational & Accounting Change Conference. Naples, Italy, 2017.

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.

Books

Miscellaneous