Research and Publications

Research Interest

  • Management control systems and innovation
  • Managerial accounting in inter-organizational networks
  • Management Control of work teams
  • The relationship between trust and accounting information
  • Public sector accounting and accountability
  • Behavioral implications of using diverse measures of performance
  • The implications of business analytics and intelligence (BI) system for management control

Published Intellectual Contributions

  1. Mahama, H., Rana, T., Marjoribanks, T., and Elbashir, M. Z. (forthcoming). Principles-based risk regulatory reforms and management control practices: a field study. Accounting, Auditing & Accountability Journal.
  2. Mahama, H., Elbashir, M.-E. Z. E., Sutton, S. G., and Arnold, V. (2022). Enabling enterprise risk management maturity through business intelligence and analytics and management control systems: The case of public sector organizations. Public Money & Management, Vol. 42. pp403-407..
  3. Youssef, M.A.E.-A., and Mahama, H. (2021). Does business intelligence mediate the relationship between ERP and management accounting practices? Journal of Accounting & Organizational Change, Vol. 17, pp. 686-703
  4. Elbashir, M., Sutton, S. Mahama, H. Arnold, V. (2021). Unravelling the Integrated Information Systems and Management Control Paradox: Enhancing Dynamic Capability through Business Intelligence. Accounting and Finance, Vol. 21, pp.1775-1814
  5. Youssef, M.A.E.-A., Moustafa, E.E. and Mahama, H. (2020). The mediating role of management control system characteristics in the adoption of management accounting techniques, Pacific Accounting Review. Vol. 32, pp. 421-442
  6. Pollanen, R., Abdel-Maksoud, A., Elbanna, S., and Mahama, H., (2017). Relationships between Strategic Performance Measures, Strategic Decision-making, and Organizational Performance: Empirical Evidence from Canadian Public Organizations. Public Management Review, Vol 19, pp. 725-746.
  7. Mahama, H. and Khalifa, R. (2017). Field Interviews: Process and Analysis. The Routledge Companion to Qualitative Accounting Research Methods. Eds Hoque, Z., Parker, L.D., Covaleski, M. and Haynes, K.  Chapter 19. Routledge, Taylor and Francis, Oxfordshire, UK.
  8. Khalifa, R., and Mahama, H. (2017). Discourse Analysis in Accounting Research. The Routledge Companion to Qualitative Accounting Research Methods. Eds Hoque, Z., Parker, L.D., Covaleski, M. and Haynes, K.  Chapter 15. Routledge, Taylor and Francis, Oxfordshire, UK.
  9. Mahama H and Chua W., (2016). A study of alliance dynamics, accounting and trust-as-practice, Accounting, Organizations and Society, vol.51, pp. 29-46.
  10. Mahama, H., Elbashir, M Z., Sutton, S G., and Arnold, V., (2016). A Further Interpretation of the Relational Agency of Information Systems: A Research Note. International Journal of Accounting Information System, Vol. 20, pp. 16-25.
  11. Sharif, K., Mahama, H and Farooqi, N (2016). Management, Control and Governance of Hawala Networks in the Gulf Cooperation Council Region, Asian Academy of Management Journal of Accounting, Vol 12, pp. 65-93.
  12. Abdel-Maksoud, A., Elbanna, S., Mahama, H., and Pollanen, R. (2015). The Use of Performance Information in Strategic Decision Making in Public Organizations. International Journal of Public Sector Management, Vol. 28, No. 7, pp. 528-549.
  13. Chapman C.S., Chua W.F., and Mahama, H., (2015). Actor-Network theory and Strategy as Practice. Cambridge Handbook of Strategy as Practice. Ed Golsorkhi, D., Rouleau, L., Seidl, D., and Vaara, E., Chapter 15. Cambridge University Press. pp. 265-280.
  14. Chong, K. M., and Mahama, H., (2014). The Impact of Interactive Uses of Budgets on Team Effectiveness, Management Accounting Research, Vol. 25, No. 3, pp. 206-222.
  15. Lee, J., Elbashir, M. Z., Mahama, H., and Sutton, S., (2014), Enablers of Top Management Team Support for Integrated Management Control Systems Innovations. International Journal of Accounting Information Systems, Vol. 15, No. 1, pp. 1-25.
  16. Mahama, H. and Cheng, M., (2013) The Impact of User-managers’ Perception of Costing Systems on Systems Use and Task Performance.  Behavioral Research in Accounting, Vol. 25, No. 1, pp. 89-114.
  17. Chua, W. F., and Mahama, H., (2012), On theory as a ‘deliverable’ and its relevance in ‘policy’ arenas, Critical Perspectives on Accounting, Vol. 23, No. 1, pp. 78-82
  18. Cheng, M., and Mahama, H., (2011), The impact of capital proposal guidelines and perceived preparer biases on reviewers’ investment evaluation decisions, Australian Journal of Management, Vol. 36, No. 3, pp. 349-370
  19. Mahama, H., and Ming, C. Y., (2009) Currency options trading practices and the construction and governance of operational risk: A case study, Accounting, Auditing and Accountability Journal, Vol. 22, No. 4, pp. 626-660. 
  20. Chua, W. F., and Mahama, H.., (2007), The Effects of Network Ties on Accounting Controls in a Supply Alliance: A Filed Study, Contemporary Accounting Research, Vol. 24, No. 1, pp 47-86.
  21. Grafton, J., Lillis, A., and Mahama, H., (2011), Mixed methods research in accounting, Qualitative Research in Accounting and Management, Vol. 8, No. 1, pp. 5-21.
  22. Mouritsen, J., Mahama H., and Chua, W F., (2010). Actor-Network Theory and the Study of Interorganisational Network-Relations, In Accounting in Networks, ed. Håkansson, H., Kraus, K., and Lind, J. Chapter 12. Routledge, pp. 292-313
  23. Abernethy, M, Chua, W. F., Grafton, J., and Mahama, H., (2007), Accounting and Control in Health Care: Behavioral, Sociological and Critical Perspectives, In Chapman, C. S., Hopwood, A. G. and Shields, M. D., Handbooks of Management Accounting Research, Chapter 14. Elsevier, Vol. 2, pp. 805-829.
  24. Cheng, M., Luckett, P., and Mahama, H., (2007), The effect of goal difficulty and conflict among multiple performance goals on task performance, Accounting and Finance, Vol. 47, No. 2, pp. 221-242.
  25. Mahama, H., (2006), Management Control Systems, Cooperation and Performance in Strategic Supply Relationships: A Survey in the Mines, Management Accounting Research, Vol. 17, No. 3, pp 315-339.
  26. Andon, P., Baxter, J. and Mahama, H., (2005), The Balanced Scorecard: Slogans, Seductions, and the State of Play, The Australian Accounting Review, Vol. 15, No. 1, pp 29 – 38. 
  27. Mahama, H. and Chua, W. F. (2000). The Role of Financial and Non-financial Information in the Constitution of Collaborative Supply Relationship. Discussion Papers in Accounting and Management Science, University of Southampton. Southampton, UK. .ISSN 1356-3548.
  28. Mahama, H. and Chua, W.F. (2000) Stabilizing collaborative supply relationships: an empirical examination of the role of financial and non-financial information. Discussion Papers in Accounting and Management Science, University of Southampton, Southampton, UK. ISSN.