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 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); Accounting, Auditing & Accountability Journal (rated A* – ERA (2010)); Journal of Accounting and Public Policy; Accounting and Business Research; Accounting & Finance; and British Accounting Review (all rated A – ABDC); and Journal of Cleaner Production (the highest ranked Sustainable Development journal, according to Google Scholar, Impact Factor = 5.715). 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; Journal of Accounting and Public Policy; and Accounting and Finance. He is the editor in chief of Meditari Accountancy Research. 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.

Charl is a Chartered Accountant and he serves as a member of the Academic Research Panel of Chartered Accountants Australia and New Zealand (CA-ANZ); as a member of the Research Panel of the CIMA Centre of Excellence Australasia; and as a board member of AFAANZ, co-chairing the AFAANZ conference technical committee in 2016, 2017 and 2018.

Selected publications and creative works (Research Outputs)

  • 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
  • Bui, B., & de Villiers, C. (2017). Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty. The British Accounting Review, 49 (1), 4-24. 10.1016/
  • de Villiers, C., Rouse, P., & Kerr, J. (2016). A new conceptual model of influences driving sustainability based on case evidence of the integration of corporate sustainability management control and reporting. Journal of Cleaner Production, 136 (Part A), 78-85. 10.1016/j.jclepro.2016.01.107
    Other University of Auckland co-authors: Paul Rouse
  • de Villiers, C., & Sharma, U. (2016). A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting10.1016/
  • Alrazi, B., de Villiers, C., & Van Staden, C. J. (2016). The environmental disclosures of the electricity generation industry: a global perspective. Accounting and Business Research, 46 (6), 665-701. 10.1080/00014788.2015.1135781
  • de Villiers, C., & Marques, A. (2016). Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. Accounting and Business Research, 46 (2), 167-195. 10.1080/00014788.2015.1039476
  • Alrazi, B., de Villiers, C., & van Staden, C. J. (2015). A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity. Journal of Cleaner Production, 102, 44-57. 10.1016/j.jclepro.2015.05.022
  • Cahan, S. F., De Villiers, C., Jeter, D. C., Naiker, V., & Van Staden, C. J. (2015). Are CSR Disclosures Value Relevant? Cross-Country Evidence. European Accounting Review, 1-33. 10.1080/09638180.2015.1064009
    Other University of Auckland co-authors: Debra Jeter, Steven Cahan

Contact details

Primary location

Level 3, Room 384
New Zealand