• Staff Profiles, Business & Commerce

Dr Max Yap moved from Singapore to New Zealand in 2008. Having come from an engineering background, Max says, “I decided that it was time to head in a different direction,” and he chose New Zealand to find a new path and different opportunities.

Acknowledging he’d always had an affinity for numbers, Max recalls from a very young age doing the accounts with his father in their small family business. It was this experience which led Max to train in accountancy later in life; he settled in Invercargill and gained his Accounting degree online while working.

Content living in New Zealand’s southernmost city, Max elaborates, “It’s not crowded, and weather-wise, it’s the opposite of Singapore, which I like, but most importantly, it has a warm spirit – a community spirit which you don’t find in many places.” 

“17�ԹϹ���and Invercargill have been very good to me ... The accounting department here is excellent,” explaining the focus is on practical teaching, such as teaching and practising GST in the first year, for example. “What we teach our students is directly related to work. Our people, when they graduate, they slot right into the workplace.”

Further making the distinction between theoretical concerns and practical accounting, Max illustrates, “You don’t just want a graduate to be able to tell you about the fairness of the tax system – that’s a theoretical issue. Employers have made it known that they want graduates who can fully complete a tax return – our people come out with that practical knowledge.”

In the 17�ԹϹ���setting, smaller numbers in class allow for that quality of experience. Students are well treated and there’s a high level of support. “It’s our duty to make sure they get a fair chance when they go off to work. That’s 17�ԹϹ���in a nutshell,” Max says, adding all the tutors teach students to be well-prepared for real life. “We’re connecting students to society; making sure they understand what’s going on. We teach beyond what the textbook says.”

“I want [my students] to have every opportunity - that they don’t get left behind. They’re like family; I know each and every one of them. I can take my time teaching and cater to each one individually in the class.”

Unsurprisingly, 17�ԹϹ���graduates come back to visit, and Max keeps in touch with many of them. “... There are real, meaningful, genuine connections; that’s the benefit and privilege we have. Every student matters to us.”

Having recently completed his PhD with the University of Otago, which was recognised as ‘exceptional’ – in the top 10% of all theses examined by the university – Max believes the long hours put in has been worth the outcome recognised.

Teaching financial accounting, Max utilises his PhD every day. “ ...what’s the thinking that produces those numbers? My PhD is picking apart what makes them do that. Also, it’s railing against the forces that push accounting away from the real world.”

He explained there is a tendency within the accounting discipline to have the practice of accounting removed from real life, and challenging this type of thinking as he did in his PhD might be new. “Assumptions in accounting theory are made, but when you apply them in real life, they fall apart.”

“It’s very important to me to understand why we do what we do. I say to my students, don’t just memorise formulas and textbooks, I want you to understand why you do what you do.” This advice is to help them develop critical thinking so they can ask the questions ‘why are we doing what we are doing,’ and ‘should we change what we’re doing?’ at every stage of their career, he explained.

“For me, it’s my professional duty to produce people who are competent at what they do, and to inculcate the right values to help my students thrive in their personal lives and in the workplace. I get a great deal of satisfaction from that,” he concludes.

To view Max’s doctoral thesis, click on the link: