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Salford Business School

Professor Hassan Yazdifar

Academic Unit Head: International Finance, Accounting and Economics and Professor of Accounting


Hassan is a Professor of Accounting at Salford University Business School. Prior to joining Salford University, he held academic position at Glasgow university and Sheffield University and also has taught at several other universities in the UK (i.e., the universities of Manchester and UMIST) and overseas. He has experience of teaching higher education in other countries such as Greece, Romania, Serbia, and Ukraine. He is also regularly invited to teach at managerial levels in the UK and other countries.

Hassan gained a BA in accounting at the University of Shahid Beheshti (Iran), 1988, an MA in accounting at the university of Tehran (Iran), 1992, an MA in Social Research Methods at the University of Manchester (UK), 1999, and a PhD in Management Accounting from the university of Manchester (UK), 2004.

Hassan´s professional qualifications includes: Certified public accountant (CPA Iran); Certified Expert of Iranian Judiciary Professional Association (Iran), Certificate in Academic Teaching (Sheffield University). He is a member of European Accounting Association (EAA), European Network on the Economics of the Firm (ENEF), British Accounting Association (BAA), Management Control Association (MCA), European Network for Research of Organizational and Accounting Change (ENROAC), Iranian Professional Accountants (Iran).

He acts as an academic referee for a number of journals, publishers, and professional bodies.

Hassan has also facilitated several seminars.


At Post Graduate level:

  • Financial Accounting and Management Accounting
  • Contemporary issues in Financial and Management Accounting

At PhD and DBA Students:

  • Research Methods
  • Strategic Management Accounting

At MBA and EMBA levels:

  • Financial Accounting and Management Accounting
  • Research Methods o Strategic Management Accounting

Research Interests

  • Management accounting and changing management accounting practices;
  • Management accounting in developing and less developed countries;
  • Diffusion of management accounting innovations;
  • Changing roles of the accountant and the finance function;
  • The future of accounting and other business-oriented education;
  • The role of accounting/accountant in the processes of mergers and acquisitions;
  • Islamic accounting and ethics in accounting;
  • Organisational change (mergers and acquisitions) and change implementation;
  • Institutional theories; Evolutionary economic theories;
  • Research methodology and qualitative research methods in organisation studies

PhD Supervision

I am currently supervising doctoral students on the following topics:

Management Accounting and Control Systems in Emerging and Less Developed Countries, Diffusion of Management Accounting Innovations, Organisational Change and Performance Measurement, Management Accounting Change in MNCs and Merger and Acquisition, Accounting Education, Accounting in Muslim Countries.

I would be interested in supervising future doctoral students in:

the general area of management accounting practices, control systems and performance measurements in both developed and less developed countries, the future of management accountants, accounting education and Islamic accounting.

Qualifications and Memberships

Academic Qualifications:

  •  PhD in Accounting, University of Manchester, UK (2004)
  •  M.A. (Economics) in Social Research Methods, University of Manchester, UK (1999).
  •  M.A. (Accounting), Tehran University, Iran (1992).
  •  B.A. (Accounting), Shahid Beheshti University, Iran (1988).

Professional Qualifications:

  • Fellow of HEA 
  • Certified Public Accountant (CPA), Iran (1997)
  •  Diploma in Auditing, Iranian Organisation of Auditing (1997)
  •  Official expert in accounting and auditing to Judiciary in Iran.
  • Certificate in Academic Teaching (Sheffield University, 2002)

Academic Experience

2015 – Date, Salford University, Member of Senate

2013 - Date, Salford University, Salford Business School (Academic Unit Head)

2011-12, Glasgow University – Adam Smith Business School

2002-11, Sheffield University, Management School

1998-2002, Manchester University, School of Accounting

1991-1998, Overseas  




Papers accepted and published:

  •  “Accounting and trust: a case study of an international joint venture (IJV) relationship in the United Arab Emirates (UAE)”.  Accounting Forum (2013) (forthcoming). (with M. Tsamenyi, A.Z. Qureshi).
  •  “A Processual Approach towards Studying Management Accounting Change”, Journal of Accounting, Business and Management (JABM) (2012), 19:2, pp. 44-58. (with D. Askarani, A. Nasseri and M.A. Moradi)
  • “Diffusion of advanced techniques”. Aspire – Adam Smith Business School (2012).
  • “The effect of innovation characteristics on activity-based costing adoption”, International Journal of Managerial and Financial Accounting (2012), 4 (3), pp. 291-313. (with D. Askarany and J. Brierley).
  • “A comparative investigation into the diffusion of target costing in the UK, Australia and New Zealand”, (2012), 135, pp. 382-92 (with D. Askarany). International Journal of Production Economics.
  • “An investigation into the mixed adoption rates for ABC: evidence from Australia, New Zealand and the UK”, (2012), 135, pp. 430-439 (with D. Askarany). International Journal of Production Economics.
  • “Supply chain management, activity-based costing and organisational factors”, International Journal of Production Economics, 2010, 127(2), pp. 238-248 (with D. Askarany and S. Askary).
  • “Management accounting change in a subsidiary organization”, Critical Perspectives on Accounting, 2008, Vol. 19, pp. 404-430, (with M. Zaman, M. Tsamenyi, D. Askarany).
  • “Management Accountants’ Role: Does Ownership Matter?”, Journal of Accounting, Business and Management (JABM), 2008, 15(2), pp.1-21.  (With S. Askary and D. Askarany).
  • “Influence of Culture on Accounting Uniformity  Among Arabic Nations”, Education, Business and Society: Contemporary Middle Eastern Issues , 2008, 1(2), , pp. 145-154, (with S. Askary, J. S. Pounder).
  • “Culture and Accounting Practices in Turkey”, International Journal of Accounting, Auditing and Performance Evaluation, 2008, 5(1), pp.66-88, (With S. Askary and D. Askarany).
  • “Why ABC is not widely implemented?”, International Journal of Business Research, 2007, VII(3), pp.93-98, (with D. Askarany).
  • “Attributes of innovation and the implementation of managerial tools: An Activity-Based Management (ABM) technique", International Journal of Business and Systems Research (IJBSR), 2007, 1(1), pp.98-114, (with D. Askarany and M. Smith).
  • “Technological innovations, activity based costing and satisfaction”, Journal of Accounting, Business and Management (JABM), 2007, Vol. 14: 53-63, (with D. Askarany and M. Smith).
  •  “The Facilitating Role of Accounting in the Process of Mergers and Acquisitions”, Journal of Accounting and Information Technology, 2006, 5(1), pp.55-67, (with D. Askarany, S. Askary and S.R. Golestani).
  • “Management accounting change and the changing roles of management accountants: a comparative analysis between dependent and independent organisations”, Journal of Accounting and Organizational Change, 2005, 1(2), pp.180-98, (with M. Tsamenyi).
  • “Management accounting education and training: putting management in and taking accounting out”, Qualitative Research in Accounting and Management, 2004, 1(1), pp.1-29, (with J. Burns and T. Hopper).
  •  “A comparative investigation into the diffusion of management accounting innovations in the UK, Australia and New Zealand”, Research Executives Summaries Series, Vol. 5, No. 9, February 4, 2010, pp.1-11. (with Davood Askarany).
  • “A comparative investigation into the diffusion of management accounting innovations in the UK, Australia and New Zealand”, CIMA Research Update, 2008, September, pp.8-9, (with Davood Askarany).
  • “The future of profession”, Financial Management, November 2005, pp.26-7.
  • “The potential for improving intra-organizational communication in the process of mergers and acquisitions via accounting systems”, Sheffield Online Papers on Social Science (SHOP), December 2005 No.9, pp.1-11, (with S.R. Golestani, S. Askary, D. Askarany).
  • “Power and politics and their interrelationship with management accounting change”, International Journal of Knowledge, Culture and Change Management, 2005/2006, 5(5), pp.149-157, (with D. Askarany, S. Askary and A. Daneshfar).
  • “Merger and acquisition: a transition style”, International Journal of Knowledge, Culture and Change Management, 2004/2005, Volume 4, pp. 25-34.
  • “Management accounting in the twenty-first-century firm: a strategic view”, Strategic Change, March-April 2003, 12 (2), pp.109-113.
  • “Tricks or treats? (The role of management accountants is changing.)” (Co-authoring with J. Burns), Financial Management, March 2001, p.33-5. This paper has also been published in CIMA Insider, March 2001, (pp.14-6).

Books  and book chapters:

  • Management Control Systems: The Dynamics of Management Accounting Systems Implementation in Complex and Multi-national Organisations (2013). (ISBN 978-3-8443-9949-3). LAP LAMBERT Academic Publishing GmbH & Co. KG.
  • Insight into the Processes of Management Accounting Change: Facilitating the Implementation of Management Accounting Innovations (2012). (ISBN 978-3-8473-4206-9). LAP LAMBERT Academic Publishing GmbH & Co. KG.
  • The value of integration: new institutional sociology and old institutional economics in “The economic of the firm”, Chapter Five, pp.88-108, 2007, Routledge, (ed Dr Michael Dietrich).
  • Contribution to “Cost Accounting: Managerial Emphasis” 14th ed, written by C. T. Horngren, S. M. Datar, M. Rajan, published by Pearson Education.