Professor Charl de Villiers


Charl is Professor of Accounting at the Graduate School of Management, The University of Auckland, New Zealand, where his research and teaching interests include Management Accounting, Sustainability Accounting, and Integrated Reporting. He is also an adjunct professor at the University of Cape Town, University of Pretoria, and University of the Western Cape; as well as a research fellow at the Centre for Sustainability Management at Leuphana University Lüneburg, Germany. Charl is President (New Zealand) of AFAANZ (Accounting and Finance Association of Australia and New Zealand).

Charl has more than 250 research based publications and presentations, including over 70 articles in refereed journals. He has published in Accounting, Organisations and Society; Journal of Management; and European Accounting Review (all rated A* - ABDC); and Accounting, Auditing & Accountability Journal (5th highest Impact Factor and 6th highest CiteScore among accounting journals). Charl publishes in both the qualitative and the quantitative research traditions and has published an average of more than 5 refereed journal articles per year since 2011, including more than 2 per year in A or A* ranked journals.

Charl serves on the editorial board of 10 academic journals, including Accounting, Auditing & Accountability Journal; and Journal of Accounting and Public Policy. He is the editor in chief of Meditari Accountancy Research and an editor of Accounting & Finance. Charl plays an active role in promoting sustainability accounting and integrated reporting research in New Zealand and Australia, having established and serving as chair of the steering committee of the Sustainability Accounting Research Symposium. He also furthers accounting research in general, by regularly presenting and publishing on the choice of research topic, what constitutes a contribution to the literature, theory, methodology, and the writing of academic research. 

Selected publications and creative works (Research Outputs)

  • Farooq, M. B., & de Villiers, C. (2019). The shaping of sustainability assurance through the competition between accounting and non-accounting providers. ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 32 (1), 307-336. 10.1108/AAAJ-10-2016-2756
  • de Villiers, C., & Hsiao, P.-C. K. (2018). A review of accounting research in Australasia. ACCOUNTING AND FINANCE, 58 (4), 993-1026. 10.1111/acfi.12424
  • Montecalvo, M., Farneti, F., & de Villiers, C. (2018). The potential of integrated reporting to enhance sustainability reporting in the public sector. Public Money & Management, 38 (5), 365-374. 10.1080/09540962.2018.1477675
  • Rinaldi, L., Unerman, J., & de Villiers, C. (2018). Evaluating the integrated reporting journey: insights, gaps and agendas for future research. Accounting, Auditing & Accountability Journal, 31 (5), 1294-1318. 10.1108/AAAJ-04-2018-3446
  • Dumay, J., de Villiers, C., Guthrie, J., & Hsiao, P.-C. (2018). Thirty years of Accounting, Auditing and Accountability Journal: A critical study of the journal's most cited articles. ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 31 (5), 1510-1541. 10.1108/AAAJ-04-2017-2915
  • de Villiers, C., Venter, E. R., & Hsiao, P. C. K. (2017). Integrated reporting: Background, measurement issues, approaches and an agenda for future research. Accounting and Finance, 57 (4), 937-959. 10.1111/acfi.12246
  • Bui, B., & de Villiers, C. (2017). Carbon emissions management control systems: Field study evidence. Journal of Cleaner Production, 166, 1283-1294. 10.1016/j.jclepro.2017.08.150
  • de Villiers, C., Hsiao, P.-C. K., & Maroun, W. (2017). Developing a conceptual model of influences around integrated reporting, new insights and directions for future research. Meditari Accountancy Research, 25 (4), 450-460. 10.1108/MEDAR-07-2017-0183

Contact details

Primary office location

Level 3, Room 384
New Zealand