Dr Mary Low

Mary Low

Senior Lecturer in 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 a senior lecturer in accounting and the subject convenor for accounting at Waikato Management School, at both postgraduate and undergraduate levels.

She holds a Master of Management Studies in Accounting and a Doctor of Philosophy from the University of Waikato.

She is a Chartered Accountant member of the Chartered Accountants Australia + New Zealand, a Fellow CPA Australia member, and a Waikato Local Committee member of Chartered Accountants Australia + New Zealand.

Mary's current teaching now focusses on postgraduate programmes. She taught the financial analysis and performance module for the Master of Business and Management (MBM) for a number of years. She is now teaching papers for the Master of Applied Finance (MAppFin) and Master of Professional Accounting (MPAcct).

Mary has supervised PhD theses, 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.

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

Research Interests

Recent Publications

  • 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

  • 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

  • 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

  • Liyanapathirana, N., Samkin, G., Low, M., & Davey, H. (2021). An exploratory study of awareness and intensity of ethical dilemmas: A comparative study between Sri Lankan and New Zealand accounting professionals. International Journal of Critical Accounting, 12(2), 129-155. doi:10.1504/IJCA.2021.115474

Find more research publications by Mary Low