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Dyna Seng

Dyna SengLecturer
BCom MCom (Otago) CPA

Tel 64 3 479 9072
Office CO 3.47

Dyna Seng was educated at the University of Otago and became an accountant with KPMG Peat Marwick during the late 1980s before he joined the department in 1994. He teaches second and third year papers and is currently the convenor of ACCT 211 and ACCT 233.

His current research interests are intellectual capital and firm performance, cash flow/financial accounting, and accounting education. He has published papers in international journals including Corporate Ownership and Control, Journal of Intellectual Capital, International Journal of Business Research, International Journal of Business Strategy, Asia-Pacific Management Accounting Journal, The Business Review (Cambridge), and a book chapter in Accounting in Asia-Pacific Region.

Dyna was appointed by the Minister of Education as a Member of Council of the Otago Polytechnic from 1991–1994. He has been a Justice of the Peace for New Zealand since January 1992.


  • Convenor ACCT 211
  • Convenor ACCT 233

Research interests

  • Cashflow accounting
  • Financial accounting
  • Financial management
  • Accounting education
  • Intellectual capital and firm performance