Dr Michael Fraser

Dr Michael Fraser profile picture

Senior Lecturer School of Accounting and Commercial Law


Teaching in 2020


Michael’s research interests are focused around the study of accounting and organisational change in a social and political context. They  have included social and environmental accounting applications and Sustainability Assessment. In returning to academia in 2018 Michael is exploring accounting issues associated with High Frequency Trading, along with changes to the accounting profession.

Michael previously worked as the General Manager for Content and Learning at Chartered Accountants Australia and New Zealand and as the Director of Technical Services for the New Zealand Institute of Chartered Accountants.  He has worked closely with key government agencies, standard setters, professional firms and the broader Global Accounting Alliance network.

His teaching areas include Management Accounting, Accounting Information Systems and the study of accounting in a social and political context at undergraduate and postgraduate levels.

Selected Publications

Fraser M, ‘’Fleshing Out’ an Engagement with a Social Accounting Technology’, Accounting, Auditing & Accountability Journal, 25,3 (2012), pp.508-534.

Hoepner, A. G. F., McMillan, D. G.  and Fraser, M.‚ ‘Is responsible investment under-researched?’ In N. Beinisch, J. P. Hawley, T. Hebb, A. G. F. Hoepner, and D. Wood (Eds), Handbook of responsible investment, Abingdon: Routledge. (2015), pp. 34-50.

Bebbington, J. and Fraser, M., ‘Organizational Change and Sustainability’ In J. Bebbington, J. Unerman, B. O’Dwyer (Eds), Sustainability Accounting and Accountability, Routledge, London. (2014) pp. 141-153. The invitation to write this book chapter was extended by the editors.

Research Awards

Highly Commended Emerald/EFMD Outstanding Doctoral Research Award in the Interdisciplinary Accounting Research category 2010

Dean’s Award for Doctoral Achievement in the Faculty of Commerce and Administration, Victoria University of Wellington 2010.


Teaching in 2020