Portrait of Dr Messaoud Mehafdi Dr Messaoud Mehafdi

View research degree topics that Dr Messaoud Mehafdi might supervise

m.mehafdi@hud.ac.uk | 01484 473071


Position: Senior Lecturer, Department of Accountancy, Finance and Economics
Qualifications: BA, Cert in ETMP, MSc, PhD, FHEA

Messaoud joined The Business School in 1995 as a senior lecturer after 5 years at Lancaster University, where he taught management accounting on a variety of undergraduate, postgraduate and post-experience courses.

He holds a BA (Hons.) in Accountancy and Finance from L’Ecole Superieure de Commerce, University of Algiers; a Masters Degree in Accounting and Finance from the University of Wales; a Ph.D. from Greenwich University (with joint supervision from Glasgow University); and a certificate in European Management Teaching Programmes (EMTP) from the University of Lancaster.

Messaoud has been involved in developing and delivering modules and courses in the areas of management accounting and financial management and he is also Admissions Tutor for PG courses within the department. His teaching and learning support activities cover a mix of undergraduate and postgraduate programmes both campus and distance learning based and supervision of doctoral students.

Messaoud has had a direct input in the design and delivery of Masters courses and their constituent modules since 2003, starting with a top-up Masters course for qualified accountants. He then led the launch in 2009 and delivery of the University’s first MSc course.  Messaoud also successfully designed and introduced the MA in Accounting & Finance by distance learning course which has attracted interest and recruited students from various parts of the world, most recently from China. All applicants from China are members of the Association of International Accountants (AIA). In addition to marketing the MA course to the AIA, Messaoud has had a significant input in the review of the AIA syllabus (as one of their moderators) which has brought the syllabus on a par with other recognised professional qualifications as well other university programmes and this has made it possible for AIA qualified members to now join the MA course.

Messaoud continues to have a direct role in module choice and design in the departments expanding MSc course portfolio as well the structuring of each of the courses. He currently oversees the admissions process to all Masters courses and endeavours to make sure the best students are recruited particularly from the increasingly competitive international market.

Messaoud has also had an active role in learning support activities in the Masters and Doctoral programmes and this has benefitted not just students but also colleagues. He has worked with less experienced colleagues in developing their supervision skills and therefore developing the Department’s supervision capability, for example in dealing with research proposals and by taking an active part in joint supervision meetings.  

Messaoud’s own supervision of doctoral students has been a rewarding experience so far, having graduated three candidates in a relatively short period of time and another two later this year. He has also had a significant input into the learning experience of many doctoral students mainly through his input in joint supervision meetings and organising thorough mock vivas to successfully prepare them for the real viva.

Research and Scholarship

Messaoud’s research interests cover developments in management accounting, management control and financial management from a multi-disciplinary perspective and closely inform all Messaoud’s teaching. He has presented his work at relevant conferences, sometimes taking along a PhD student to help prepare for a aviva and develop drafts of journal articles. Since completing his own doctorate on transfer pricing systems in large UK companies, Messaoud’s interest in this multifaceted topic has grown and he has been examining its wider implications on organisational conflict, financial reporting, corporate governance and supply chain management. A book he co-authored on this topic with his Ph.D. supervisor was internationally well received after it was published by the Chartered Institute of Management Accountants (CIMA).

Messaoud’s research interests are:
- Developing research into making management accounting more effective by delinking it from the shareholder value maximisation model and refocusing it on business purpose.
- Recruitment of doctoral students in the area of Islamic finance with the understanding to take an active part in their supervision and developing research output in this area.

Publications and Other Research Outputs


Haedr, A. and Mehafdi, M. (2017) ‘Accounting for Management Control in Large Libyan CompaniesAthens Journal of Business & Economics , 3 (3), pp. 279-303. ISSN 2241-794X


Mehafdi, M (2002) ‘Transfer pricing in supply chains: an exercise in internal marketing and cost management’. In: Cost management in supply chains. : Springer. pp. 147-163. ISBN 9783790815009


-Visiting scholar in 1997-99 in management & financial management at Lyon School of Management, France and Management Development Centre International (MDCI), Muscat, Oman

-Institute of International Research, IRR, London (1999)

-Financial Reporting & Business Communications conference, Cardiff (2000)

-Cost Management In Supply Chains conference, University of Oldenburg, Germany (2001)

-European Accounting Association, Gratz, Austria (2006)

-World Congress of Accounting Education conference, Istanbul (2006)

-Management Accounting Research Group, MARG (since 2000)

-Visiting scholar at King Abdulaziz University, Jeddah Saudi Arabia since 2008. Gave public lecture in April 2011  on the PhD experience.

-International Management Research Academy conference, IMRA, London (2012)

Research Degree Supervision

Messaoud has supervised and currently supervising doctoral students in the following areas:

- A Leftesi “The Diffusion of management accounting practices in developing countries: evidence from Libya” (successfully completed).

- M. Abugalia “The influence of business environment on the effectiveness of management accounting practices: evidence from Libyan companies”. (successfully completed).

- A. Haedr “A contingency theory-based investigation of the role of management accounting information in management control systems in large manufacturing companies in Libya” (successfully completed).

- R. Obaid “An approach-avoidance examination of corporate project (de) escalation decisions in Saudi companies” (nearing completion, viva planned for September 2014).

– A. Aboshnaf “The influence of performance measurement systems on managerial performance through cognitive and motivational mechanisms in emerging economies: evidence from manufacturing companies in Libya” (nearing completion, viva planned for December 2014).

– F. Agowbi “A multi-theoretical approach to the role of cost management systems in supply chain management” (this doctoral project is work in progress).

Postgraduate research opportunities with Dr Messaoud Mehafdi



Administrative Responsibilities

-Admissions Tutor for PG courses

Teaching and Professional Activities

Messaoud currently teaches the following modules:

UG courses:

Module BHA0006 advanced management accounting to final year students

PG courses:

BMA0029 Research Methods
BMA0061 Research Methods (by distance learning)
BMA0073 Research Design and Analysis
BMA0063 Finance for Managers
BMA0064 Accounting for Strategy and Management Control

Teaching and Professonal Membership & Activities

External Examiner at Northumbria University (2002-2006)

Member of the British Association of Management.

Moderator for the Association of International Accountants (AIA) since 2006