Dr Mary Low

Mary Low

Senior Lecturer in Accounting
Undergraduate and PostgraduateConvenor, Accounting
Subject Convenor, Accounting


Accounting; Corporate Social Responsibility; Education; Financial Accounting; Management Accounting; Morals and Ethics; Sustainability; Teaching Ethics and Professionalism; Tertiary Education

Qualifications: PhD

Contact Details

Email: [email protected]
Room: MSB.3.14
Phone: +64 7 837 9270

Papers Taught

About Mary

Mary Low is the Accounting Subject Convenor in the School of Accounting, Finance and Economics. Mary is also the Undergraduate and Postgraduate Convenor in Accounting. She holds a Masters in Management Studies in Accounting and a Doctor of Philosophy (UoW). She is a Chartered Accountant member of the Chartered Accountants Australia + New Zealand and a Fellow CPA Australia member. Mary's current teaching now focusses on postgraduate programme levels. She taught the financial analysis and performance module for the Master of Business Management for a number of years. She is now teaching papers for the Master of Applied Finance and Master of Professional Accounting. Mary is supervising and has supervised PhD thesis, dissertations and other research studies with students in postgraduate and undergraduate research papers. Her research interests include financial reporting issues, corporate governance, ethical issues in accounting and accounting education. Mary is a Waikato Local Committee member of Chartered Accountants Australia + New Zealand.

Research Supervised

Supervision of PhD thesis:

Current supervision:

Blockchain Technology: Disruptor or Enhancer to the Accounting and Auditing Profession

A Salient Stakeholder-driven Model for Integration of Sustainability Education into the Accounting Curriculum in Jordan. Completing 2021

Completed supervision:

Understanding accountability in an ever-changing New Zealand health system. Second Supervisor  Completed 2015

Negotiating the networks: A study of telework within chartered accountancy firms in New Zealand. Second Supervisor  Completed 2017

Integrated Reporting in Sri Lankan PLCs. Chief Supervisor Completed  2018

Social Deprivation in New Zealand. Second Supervisor  Completed 2019

The Impact of the Performance Based Research Fund on Accounting Academics' Life in Universities' in New Zealand. Chief Supervisor Completed 2020

Recent Publications

  • Lakshan, A. M. I., Low, M., & de Villiers, C. (2021). Management of risks associated with the disclosure of future-oriented information in integrated reports. Sustainability Accounting, Management and Policy Journal, 12(2), 241-266. doi:10.1108/SAMPJ-03-2019-0114

  • Al-Hazaima, H., Low, M., & Sharma, U. (2021). Perceptions of salient stakeholders on the integration of sustainability education into the accounting curriculum: a Jordanian study. Meditari Accountancy Research, online, 32 pages. doi:10.1108/MEDAR-02-2020-0708

  • Low, M., & Schollum, S. (2021). Organisational politics and strategies - a socialisation into a legitimacy whirlpool. International Journal of Critical Accounting, 12(1), 54-90. doi:10.1504/ijca.2021.113894

  • Lodhia, S., Sharma, U., & Low, M. (2021). Creating value: Sustainability and accounting for non-financial matters in the pre- and post-corona environment. Meditari Accountancy Research, 29(2), 185-196. doi:10.1108/MEDAR-03-2021-1249

Find more research publications by Mary Low