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Καθ.

Hassan Yazdifar

Επισκέπτης Καθηγητής, MBA
Καθηγητής Χρηματοοικονομικής Αναφοράς και Διοικητικής Λογιστικής
Department:

Hassan is interested in organisational learning, organisation change management and adopting innovative practices to improve performances in commercial and service organisations both in public and private sectors and also higher education, R&D and Health Economics. He examines the role of MIS, including Accounting Control and Information Systems, in the processes of organisational change; how MIS can be developed to improve performance, performance measurement systems and how that interacts with other organisational functions. He also examines the diffusion and implementation of innovative managerial practices. Hassan is also working on R&D in emerging markets and also Health Economics in partnership with emerging economies. His current research funding are from British Council and National Institute for Health Research (NiHR). His experience is in both developed and developing countries and considers globalisation as an important factor in developing business performance, R&D and developing Health Economics and knowledge transfer. Hassan is also active in areas such as accounting education, Islamic accounting and ethics in accounting.

“SMEs respond to climate change: Evidence from Developing countries”, Technological
Forecasting & Social Change, (2022, V.185), (with MD A. Alam, A. Min Du, M. Rahman and
K. Abbasi). ABS 3* & A in ABDC
– “The Fit between GLOBE Cultural Dimensions, Budget Transparency and Performance
Management across Emerging Economies”, International Journal of Emerging Markets,
(Forthcoming), (with H. Zarei, A. Nasseri & M. Dahmardeh Ghaleno). ABS 1* & B in ABDC
– “Audit qualification paragraphs and audit report lag: evidence from Iran”, Spanish Journal of
Finance and Accounting, (Forthcoming, 2022), (with O. Faraji, F. MohammadRezaei, K.
Ahmed and Y. Najafi Gadikelaei). B in ABDC
– Editorial for Special Issue: ”Institutions and R&D investment: Prospects and Challenges”,
Journal of Applied Accounting Research. (forthcoming, 2022) (with Moshfique Uddin and
Ashraful Alam). ABS 2* & B in ABDC
5
– “The application of the unified theory of acceptance and use of technology on
accountants’ behavioral intention in accounting system adoption”, Financial
Accounting Knowledge, (2022, forthcoming) (with F. Pourghanbari and M. Faghani).
– “Investigating the factors affecting accountants’ behavioral intentions in accounting
information system adoption: empirical evidence of Unified Theory of Acceptance and use
of technology, and Task -Fit Model”, Iranian Journal of Accounting, Auditing and Finance.
(2022, forthcoming) (with F. Pourghanbari and M. Faghani).
– “The combined network effect of sparse and interlocked connections in SMEs’ innovation”.
Technological Forecasting & Social Change, 2021, 163, (with L. Liang, Md A. Alam, G.
Sorwar and R. Eskandari), ABS 3* & A in ABDC.
– “Terrorism, Innovation and Venture Capital”. Journal of Economic Studies. (2021,
forthcoming), (with M. Uddin, A. Alam and M. Shubita). ABS 2* & B in ABDC.
– “Contextual Factors and the Diffusion of MAIs in Manufacturing and Non-Manufacturing
Sectors in Libya”. Journal of Risk and Financial Management, 2021, 14(9), 415. (with A.
Boukr and D. Askarany). B in ABDC
– “The Perceived Impact of Working Agreements toward Employed Female in the Accounting
Profession: Evidence from Iran”. Journal of Applied Accounting Research, (2021,
forthcoming). (with H. Zarei and F. Soofi), ABS 2* & B in ABDC
– “The B2B Networking, Renewable Energy and Sustainability”, Journal of Risk and Financial
Management, 2021, 14(7), 290. (with D. Askarany and K. Dow). B in ABDC
– “Corporate environmental accountability in Nigeria: An example of regulatory failure and
regulatory capture”, Journal of Accounting in Emerging Economies. 2021, 11(1). 70-93.
(with A. Noah, P. Adhikari and B. Ogundele). ABS 2* & B in ABDC
– “Corporate Governance and Earnings Management Nexus: Evidence from the UK and
Egypt Using Neural Networks”, International Journal of Finance & Economics. 2020, 1-31,
(with H. A. Abdou, N. N. Ellelly, A. A. Elamer, with K. Hussainey). ABS 3* & B in ABDC
– “Analyzing the Relationship between Social and Professional Identity Characteristics of the
Audit Committee and the Steering System on the Quality of Financial Reporting: A Legal
Oriented Artificial Approach”, International Journal of Finance and Managerial Accounting
(IJFMA), (with Y. Gholami and F. Mansouri).
– “R&D investment, firm performance and moderating role of system and safeguard:
Evidence from emerging markets”, Journal of Business Research, 2020, 106, 94-105 (with
A. Alam, M. Uddin, S. Shafique and T. Lartey). ABS 3* & A in ABDC
– “Predicting auditors’ opinions using financial ratios and non-financial metrics: evidence from
Iran”, Journal of Accounting in Emerging Economies, 2020, 10(3), pp.425-446, (with H.
Zarei, M. Dahmarde Ghaleno and R. Azhmaneh). ABS 2* & C in ABDC
– “Assessing the fraud risk factors in the financial statements with Benford’s Law”, Journal of
Accounting and Taxation Studies, 2020, 13(3), pp.543-569, (with Özevin Onur)
https://dergipark.org.tr/en/pub/muvu.
– “Evaluating the performance of over-the-counter companies in developing countries using a
stochastic dominance criterion and PSO-ANN hybrid optimization model”. Journal of
Applied Accounting Research, 2020, 21(3), pp.563-582, (with A. Nasseri, S. Jamshidi, D.F.
Percy and M.A. Alam). ABS 2* & B in ABDC
– “Business challenges and opportunities, management. Leadership and innovations: insights
from emerging markets”, Special Issue Preface, Journal of Global Business Advancement
(JGBA), 2019, 12(5), 99. 601-603. ABS 1* & C in ABDC
– “A review of the relationship between leadership style and innovation”. Journal for Global
Business Advancement (JGBA), 2019, 12(5), pp.625-647(with L. Rastogi, A. Alam, R.
Eskandari, M. Albahloul). ABS 1* & C in ABDC
– “The effect of managers’ optimism on competitive strategy and final cost models”, “El efecto
del optimismo de los gerentes sobre la estrategia competitiva y los modelos de costos
finales”, RELIGACIÓN: Revista de Ciencias Sociales y Humanidades, Journal of Social
Sciences and humanities, 2019, 4(20), pp.432-440 (with H. Farajpour).
6
– “Institutional determinants of R&D investment – evidence from emerging markets”,
Technological Forecasting & Social Change, 2019, 138, 34-44 (with A. Alam and M. Uddin).
ABS 3* & A in ABDC
– “The diffusion of management accounting innovations in dependent (subsidiary)
organisations and MNCs”, The International Journal of Accounting, 2019, 54(1), pp.1-42,
(with D. Askarany, D. Wickramsinghe, A. Nasseri and A. Alam). ABS 3* & A in ABDC
– “The impact of propagating management accounting innovations on organizational culture”.
International Journal of Finance and Managerial Accounting (IJF&MA), 2019, 4(13), pp.1-9
(with K. Nakhaei and M. Faghani).
– “The Effects of Intra- and Extra-Organizational Factors on Management Accounting
Practices in the Privatization Processes: Evidence from Iran”. International Journal of
Finance and Managerial Accounting (IJF&MA), 2019, 4(15), pp.97-113, (with F. S. Sarchah
and A. Pifeh).
– “The diffusion of balanced scorecard from the perspective of adopters: evidence from
Australia”, Review of Economics and Finance, 2018, 14 (4), pp. 71-82, (with D. Askarany).
ABS2* (assessed by University of Salford Research Assessment Team).
– “Applying change management models to the revalidation of an undergraduate Accounting
& Finance programme – a study in the UK higher education”, International Journal of
Finance and Managerial Accounting (IJF&MA), 2018, 2(8), pp.1-7, (with F. Sheikh and B.
Leigh).
– “The Relation between the Producer and Consumer Price Indices: A Two country study”,
Journal of Revenue and Pricing Management, 2018, 17(3), pp 122–130. (with Y.V. Topuz
and S. Sahadev). ABS 2* & B in ABDC
– “Causality between Cash Flow and Earnings – Evidence from Tehran (Iran) Stock
Exchange”, Journal of Emerging Market Finance, 2018, 17(2), pp. 210-228, (with A.
Nasseri, M. Sayyadi, R. Eskandari and M. Albahloul). ABS 2* & B in ABDC
– “Explaining the mutual relationship between board gender diversity and corporate social
responsibility using the simultaneous equations system”. International Journal of Finance
and Managerial Accounting (IJF&MA), 2018, 3(11), pp.1-10, (M. Kazempour, M.
Kashanipour and A. Hamidizadeh).
– “Financing behaviour of R&D investments in the emerging markets: The role of alliance and
financial system”, R&D Management, 2017. 49(1), Pp.21-32. (with A. Alam and M. Uddin).
ABS 3* & A in ABDC
– “Management accounting and the shortcomings of current performance measurement
systems”, International Journal of Accounting Research, (2017), 5(1), pp.2-4 (with D.
Askarany). ABS2* (assessed by University of Salford Research Assessment Team).
– “A heuristic model for predicting bankruptcy”. International Journal of Finance and
Managerial Accounting (IJF&MA), 2017, 2(5), pp.1-7 (with A. Nasseri, S. Abdipour, S.
Aghabeigzadeh).
– “Management accounting education for the 21st Century firms”, International Journal of
Finance and Managerial Accounting (IJF&MA), 2016, 1(1), pp.75-77 (with A. Nasseri and D.
Askarany).
– “Evaluation of Corporate Governance practices in emerging markets (A case study of
Nigerian Banking industry)”, International Journal of Finance and Managerial Accounting
(IJF&MA), 2016, 1(3), pp.1-27 (with O. Ogundele and A. Nasseri).
– “Evaluation of factors influencing youth towards Islamic banking in Pakistan”. ICTACT
Journal of Management Studies (2016), 2 (1), pp. 217-223, (with M. A. Asdullah).
– “The effects of occupational burnout, occupational stress and physical and mental health on
cost of a working place of finance employees of Zahedan University of Sistan and
Baluchestan”. Management, Accounting and Economics, 2015, 1(2), pp.23-34 (with A.
Nasseri and F. Mokhtari).
7
– “Is Hesaabdaaree and adequate equivalent for Accounting”? International Journal of
Finance and Managerial Accounting (IJF&MA), 2016, 1(4), (with A. Nasseri, M.A. Mahmoodi
and A. Arefi).
– “Attributes of adopters and the diffusion of benchmarking”. Journal of Applied Management
Accounting Research (JAMAR), (2015), 13(2), pp.45-59 (with D. Askarany). ABS2*
(assessed by University of Salford Research Assessment Team).
– “Impact of the shadow banking system on monetary policy in China”, ICTACT Journal of
Management Studies (2015), 1 (1), pp. 1-12 (with Haisen).
– “The relationship between product diversity, usage of advanced manufacturing technologies
and activity-based costing adoption in the manufacturing firms of Tehran Stock Exchange”.
Journal of Accounting Knowledge and management Auditing, (2015), 7 (28), pp.123-128
(with A. Nasseri and M. Mohammadi).
– “Reviewing the influence of tax shield on long term debt behavior in Tehran Security
Exchange”. Financial Management Outlook (2014), 8, pp. 1-12 (with J. Feyzi)
– “The contract, accounting and trust: A case study of an international joint venture (IJV) in
the United Arab Emirates (UAE)”. Accounting Forum (2013), 37, pp.182-195. (with M.
Tsamenyi, A.Z. Qureshi). ABS 3* & B in ABDC
– “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) ABS2* (assessed by Salford University Research
Assessment Team)
– “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). ABS 2* & C in ABDC
– “A comparative study of the adoption and implementation of target costing in the UK,
Australia and New Zealand”, International Journal of Production Economics. (2012), 135,
pp. 382-92 (with D. Askarany). http://ssrn.com/abstract=1929236 ABS 3* & A* in ABDC
– “An investigation into the mixed adoption rates for ABC: evidence from Australia, New
Zealand and the UK”, International Journal of Production Economics. (2012), 135, pp. 430-
439 (with D. Askarany). http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1929248 ABS
3* & A* in ABDC
– “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). ABS 3* & A* in ABDC
– “Management accounting change in a subsidiary organization”, Critical Perspectives on
Accounting, 2008, Vol. 19, pp. 404-430, (with M. Zaman, M. Tsamenyi, D. Askarany).
http://ssrn.com/abstract=1370774 ABS 3* & A in ABDC
– “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). http://ssrn.com/abstract=1370759 C in ABDC
– “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). ABS 2*
– “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).
http://ssrn.com/abstract=1370782 ABS 2* & C in ABDC
– “Why ABC is not widely implemented?”, International Journal of Business Research, 2007,
VII(3), pp.93-98, (with D. Askarany). http://ssrn.com/abstract=1370758
– “Attributes of innovation and the implementation of managerial tools: An Activity-Based
Management (ABM) technique”, International Journal of Business and Systems Research
8
(IJBSR), 2007, 1(1), pp.98-114, (with D. Askarany and M. Smith).
http://ssrn.com/abstract=1370772 ABS 1*
– “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).
http://ssrn.com/abstract=1370755 C in ABDC
– “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). ABS 2*
& B in ABDC
– “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). http://ssrn.com/abstract=1548036
– “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,
December 2005 No.9, pp.1-11, (with S.R. Golestani, S. Askary, D.
Askarany). http://ssrn.com/abstract=1549848
– “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).
http://ijm.cgpublisher.com/product/pub.28/prod.280 ABS 1* & C in ABDC
– “Merger and acquisition: a transition style”, International Journal of Knowledge, Culture and
Change Management, 2004/2005, Volume 4, pp. 25-34. ABS 1* & C in ABDC
– “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). ABS 2* & B in ABDC
– “Management accounting in the twenty-first-century firm: a strategic view”, Strategic
Change, March-April 2003, 12 (2), pp.109-113. ABS 2*
– “Tricks or treats? (The role of management accountants is changing.)”, Financial
Management, March 2001, p.33-35, (with J. Burns).
– “Tricks or Treats”, CIMA Insider (March 2001), pp.14-16, (with J. Burns).
Articles in other languages:
– “The effect of social responsibility disclosure on audit risk”, Auditing Research Journal, (2021),
1(1), pp. 7-30. (with M. Dahmarde Ghaleno and H. Zarei). In Persian (abstract in English).
– “A framework for rating corporate social responsibility disclosure”, Journal of Financial
Accounting Research, (2020) 12 (1), pp. 103-124. (with M Kazempour, M Kashanipour and
A Hamidizadeh). In Persian (abstract in English).
– “Ethics in Accounting”, Market and Capital (2014), no 57 (Sep-Oct), p.59. In Persian.
– “The Impact of Corporate Governance on Working Capital Management Efficiency of Firms
Accepted in Tehran Stock Exchange”, Financial Management Perspective (2018), 7(20).
pp.55-70. (with Ahmad Nasseri and Saedeh Soleimani). In Persian.
Books:
9
– “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.
Book chapters:
– “A review of the relationship between leadership style and innovation: Insights and
directions for future research”, AGBA’s Monograph Book to be published by McGraw Hill,
2020, (with L. Rastogi).
– Case study prepared for the following chapter:
Management Control Systems, transfer pricing and multinational considerations [Case
study only]. In: Horngren, C.T., Datar, S.M. and Rajan, M. (eds.) Cost Accounting: A
Managerial Emphasis. 8th edition. Prentice Hall. ISBN 9780132109178, published by
Pearson Education.
– “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).
Book review published in journals:
Book: Effective Management Control; Theory and practice by Eric G. Flamholtz; Boston,
Mass.; London: Kluwer Academic Creation Date: c1996, 174 pp.
Journal: Journal of Management and Research (JMR), 2020, Volume 7(1), Page 235-244.
(with Muhammad Ashar Asdullah)
Book: Xianzhi Zhang. Enterprise Management Control Systems in China, Berlin Heidelberg:
Springer-Verlag, 2014. XXII, 352 pp.
Journal: Asia-Pacific Journal of Management Research and Innovation (APB), 2020
(with Muhammad Ashar Asdullah)

Σπουδές

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

Επικοινωνία

Email:
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