Accounting
About us
The Accounting Research Cluster supports accounting staff and PhD students who are active in accounting research and research-informed teaching. Our research interests are broad and reflect the importance of policy-relevant research and interdisciplinary work. We produce world-class research and embrace a range of methodological and empirical approaches to conducting research.
Accounting Cluster members are actively engaged in research on statutory, regulatory and policy-related topics, including, financial reporting, corporate governance, public sector accounting, taxation and corporate insolvency policy. Our expertise and interest is growing in market-based accounting research. The cluster has strong representation in critical and interpretative approaches to research. Such approaches are directed towards a range of topics, including accounting education, historical and contemporary studies of the accountancy profession, human rights, investment analysts’ use of financial information, management control, micro-finance, and social and environmental accounting.
Cluster members demonstrate strong professional engagement and knowledge exchange with a range of academic, professional, public sector and regulatory bodies. Our ability to sustain these external relationships and to attract external funding is supported by an overall aim to generate research which is theoretically informed, robust in approach and insightful in contributing to academic debates and contemporary economic, social and political issues.
The Accounting Cluster meets on a regular basis to share ideas and to provide a supportive environment for staff and doctoral students. These cluster meetings sit alongside our programme of Wards Seminars for external speakers.
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Leadership and members
Lead: Professor Chandana Alawattage
Alternate: Professor Danture Wickramasinghe
Members
Dr Paul Ahn
Dr Khaldoon Albitar
Dr Mark Aleksanyan
Miss Lynn Bradley
Mrs Lynn Currie
Dr Mahmoud Delshadi
Dr Anthony Devine
Dr Minmin Du
Dr Alvise Favotto
Dr Mengyuan Feng
Mr Adam Finkel-Gates
Dr Chris Flanagan
Professor David Heald
Dr Yu-Lin Hsu
Professor Yvonne Joyce
Rev Dr Gabriel Bamie Kaifala
Dr Panagiotis Karavitis
Dr Kirsten Kininmonth
Dr Georgios Kominis
Dr Yingru Li
Mr Joao Paulo Lima
Dr Arpine Maghakyan
Mrs Suzanne McCallum
Professor John McKernan
Professor Lee Parker
Mr Evangelos Seretis
Dr Hangyuan Shi
Professor Greg Stoner
Dr Ryan Taylor
Professor Yannis Tsalavoutas
Dr Fengzhi Zhu
Dr Sisi Zou
Dr Yanru Zou
Named after our prominent alumnus and donor, James Cusator Wards, the Wards Accounting Seminar Series invites eminent academics and research leaders from top fields and institutions to present their accounting research.
Abstracts and biographies for upcoming seminars can be found in our Research Seminar webpage.
For further information and to register for individual seminars, please get in touch with the Research Team.
2023-2024 seminars
Wednesday, 4 October 2023
Professor Yuval Millo, Warwick Business School
Wednesday, 29 November 2023
Professor Indrit Troshani, University of Adelaide
Dr Nick Rowbottom, University of Birmingham
Wednesday, 17 January 2024
Dr Massimo Contrafatto, University of Sussex
Wednesday 31 January 2024
Professor Steward Smyth, Cork University Business School
Tuesday, 20 February 2024
Professor Niamh Brennan, University College Dublin
Wednesday, 6 March 2024
Dr Matt Bamber, York University, Canada
Tuesday, 26 March 2024
Professor Martin Messner, University of Innsbruck
Wednesday, 17 April 2024
Professor David Veeman, University of Amsterdam
Wednesday, 1 May 2024
Dr Matthäus Tekathen, Concordia University
Wednesday, 22 May 2024
Professor Jochen Bigus, Free University Berlin
Tuesday, 28 May 2024
Dr Nicola Beatson, University of Otago
Tuesday, 11 June 2023
Professor Shahzad Uddin, University of Essex
We foster a positive and productive environment for seminars through our Code of conduct.
Impact and Engagement
Learn more about our projects and activities.
Transparency of public finances
The importance of transparency in relation to public finances is a theme that Professor David Heald has been exploring throughout his career. It is widely accepted that accountability in the management of public finances is crucial to sustaining the reputation and existence of public services. Lack of transparency undermines legitimacy and encourages corruption. Professor Heald's work has improved fiscal transparency by influencing parliamentary debate and affecting changes to policy and practice in government, both nationally and internationally. His research has also impacted current issues such as fiscal devolution, Brexit and the fiscal response to COVID-19.
Professional ethics
Professor Catriona Paisey’s research focuses on the restoration of public trust within the accountancy profession. Specifically, she has investigated the ethical development of chartered accountants and the ethical dilemmas that they face. By studying the development of the accounting professional through every stage of education and training, Professor Paisey's research has informed revisions to an International Educational Standard, IES 7 Continuing Professional Development. Her work has also influenced policymakers, leading the Institute of Chartered Accountants of Scotland (ICAS) to develop ethics guidance for its members, encouraging them to speak up when they have concerns and to foster more effective listening cultures within their organisations. Following the financial scandals of the early twenty-first century, Professor Paisey’s work seeks to contribute to the restoration of worldwide public trust in the accountancy profession.
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Adam Smith Observatory of Corporate Reporting Practices
The Adam Smith Observatory of Corporate Reporting Practices, led by Professor Yannis Tsalavoutas, is a research hub consisting of a global network of academics. The main objective of this initiative is to generate and promote impactful research which will inform corporate entities, professional bodies and policymakers internationally. The Observatory was established in January 2020 with funding support from the University’s Chancellor’s Fund and the Adam Smith Business School. Projects conducted by members of the network have since received additional funding from accounting professional bodies such as ACCA and ICAS as well as The Carnegie Trust for the Universities of Scotland. The Observatory has published three monographs and its members have disseminated the findings of this work to accounting standard setters, practitioners and regulators from around the world. Opportunities for collaborative work are always welcomed and should be directed to Professor Tsalavoutas at Ioannis.Tsalavoutas@glasgow.ac.uk
COVID-19: Containment and control in Asia
Dr Paul Ahn and Professor Danture Wickramasinghe’s research into the management of COVID-19 in South Korea illustrates how big data analytics, in this case track and trace technologies, pushed the limits of individuals’ accountability. Whilst the use of surveillant technologies was shown to be an effective way to control the crisis, the freedom and privacy of ordinary citizens was consequently compromised. Dr Ahn and Professor Wickramasinghe’s research contributes to the debate on how policymakers can strike a balance to ensure effective crisis control which does not undermine individual privacy. Socially, it questions to what extent individuals’ personal information should be protected and how governments will be held accountable for the legitimate use of such information.
With funding from the UKRI Medical Research Council and the National Institute for Health Research, Dr Yingru Li and colleague Professor Jane Duckett (Politics) explore the Chinese government's response to the COVID-19 pandemic. As infection rates in China have slowed considerably compared to many countries, the apparent success of the authorities' measures to curb the spread may encourage others to adopt them. Using documentary policy and media analysis, this project seeks to understand the measures taken, the impact on both rural and urban society, and the public response. Crucially, it wants to explore how public responses have shaped policies. Monitoring these changes is a key element to the project as this will inform the creation of valuable resources for policy makers internationally.
Insolvency work
Professor Yvonne Joyce’s recent collaborative work with Insolvency Support Services addresses several significant policy developments, including the return to preferential status of Her Majesty’s Revenue and Customs, the potential for a single insolvency regulator and new pre-pack regulations. The work also focuses on the impact of COVID-19 and lockdown on the insolvency profession and the challenges facing the profession as it enters a busy period. Findings provide insight to the insolvency profession, the Insolvency Service (the UK Government regulator) and the Recognised Professional Bodies (RPBs). From a policy perspective, the results indicate how new policies may or may not work in practice and their unintended consequences. From a practice perspective, the results highlight some of the challenges facing the profession in terms of recoveries, profit margins, staffing levels and technological resources.
Corporate social responsibility
In a Leverhulme Trust-funded project, Dr Alvise Favotto and colleague Professor Kelly Kollman (Politics) identified a link between firms’ investment in corporate social responsibility (CSR) activities and their access to policymakers in the British political system. In a longitudinal study of FTSE 350 company appearances, Dr Favotto found that the CSR credentials of these corporations significantly shape both their access to policymakers as well as the nature and content of their lobbying. Firms with higher CSR credentials were more likely to meet with British policymakers, both ministry officials and legislators. Crucially, they were also more likely to engage in more responsible forms of lobbying than companies with less developed CSR commitments. This project set out to address the widespread concern about large corporations using their CSR reputations to support de-regulatory lobbying. Its analysis of company committee testimony represents one of the first successful attempts to systematically scrutinise the parliamentary speech of corporate actors.
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Publications
2024
Aleksanyan, M., Lee, K., Meitner, M., Pande, N. (2024) The Valuation Book: How to Value Businesses and Shares – an Introductory Guide for Investors, Managers and More. Harriman House
Abhayawansa, S., Aleksanyan, M., Lee, K. (2024) Disruption in the market for information: MiFID II and investor relations. European Accounting Review, (doi: 10.1080/09638180.2024.2338513)
McCallum, S., Nicol, D. (2024) Sharing Agency for Feedback: Students Write Their Own Feedback Comments before Receiving Lecturer Comments.
Wang, Y., Ahn, P. D. (2024) Make China great again: the strategies of Confucian accountants. Accounting, Auditing and Accountability Journal, (doi: 10.1108/AAAJ-07-2023-6572)
Resende de Lima, J. P., de Souza Miranda, C., Pereira de Castro Casa Nova, S. (2024) Is there no sin down South of the Equator? Brazilian auditors’ perception of the gendered and racialized dynamics in audit firms. Social and Environmental Accountability Journal,
Aziz, D., Stoner, G., Favotto, A. (2024) Charting futures: Understanding anticipatory professional socialisation practices of prospective accountants within Higher Education. Accounting Education, (doi: 10.1080/09639284.2024.2327633)
Bartoluzzio, A. I. S. d. S., Lima, J. P., Sauerbronn, F. F. (2024) Boundaries, barriers, or bridges? Unraveling the integration of doctoral students in the accounting academic community. Accounting Education, (doi: 10.1080/09639284.2024.2326963)
Ballantine, J., Boyce, G., Stoner, G. (2024) A critical review of AI in accounting education: Threat and opportunity. Critical Perspectives on Accounting, 99, (doi: 10.1016/j.cpa.2024.102711)
Parker, L. D., Guthrie, J., Martin-Sardesai, A. (2024) Performance management in the Australian higher education system – a historically informed critique. Accounting History, (doi: 10.1177/10323732241230348)
Hasan, I., Karavitis, P., Kazakis, P., Leung, W. S. (2024) Corporate social responsibility and profit shifting. European Accounting Review, (doi: 10.1080/09638180.2024.2303971)
Martin-Sardesai, A., Guthrie, J., Parker, L. (2024) Four decades of neoliberalism and Australian public universities: elasticity of NPM practices. Oxford University Press
Parker, L. D. (2024) Public university research engagement contradictions in a commercialisation higher education world. Financial Accountability and Management, 40, pp. 16-33. (doi: 10.1111/faam.12341)
Qian, W., Parker, L., Zhu, J. (2024) Corporate environmental reporting in the China context: the interplay of stakeholder salience, socialist ideology and state power. British Accounting Review, 56, (doi: 10.1016/j.bar.2023.101198)
Paisey, C., Flanagan, C., Bradley, L., McCallum, S., Zou, Y. (2024) Listen up! Listening skills in accounting education: gaps and proposed new research and teaching agendas. Accounting Education, (doi: 10.1080/09639284.2023.2301382)
2023
Bradley, L., Heald, D., Hodges, R. (2023) The under-realized potential usefulness of the UK Whole of Government Accounts. Public Money and Management, (doi: 10.1080/09540962.2023.2272055)
Heald, D. (2023) Written evidence on the UK Whole of Government Accounts to the Public Accounts Committee of the House of Commons.
De-Clerk Azure, J., Alawattage, C., George Lauwo, S. (2023) Politics of fiscal discipline: counter-conducting the World Bank’s public financial management reforms. Accounting, Auditing and Accountability Journal, (doi: 10.1108/AAAJ-04-2022-5761)
Filgueiras Sauerbronn, F., Lima, J. P. R. d., Faria, A. (2023) Decolonizing-recolonizing curriculum in management and accounting. Revista de Administração Contemporânea, (doi: 10.1590/1982-7849rac2023230050.en)
Heald, D. (2023) Responses to the HM Treasury/Scottish Government consultation on Block Grant Adjustments as part of the Fiscal Framework Review.
Parker, L. D. (2023) Third sector crisis management and resilience: reflections and directions. Financial Accountability and Management, (doi: 10.1111/faam.12379)
Parker, L., Kaifala, G. (2023) Higher education governance and accountability in developing economies: The case of Sierra Leone. Edward Elgar Publishing
McCallum, S. (2023) Developing Students’ Critical Thinking by Turning Active Learning into Active Feedback.
Heald, D. (2023) Written evidence on the sustainability of Scotland's public finances to the Finance and Public Administration Committee of the Scottish Parliament.
Sadaka, S., Stoner, G., Nehme, R. (2023) Habitus and harmony: between the global and the local. Accounting Forum, (doi: 10.1080/01559982.2023.2219588)
Nicol, D., McCallum, S. (2023) Using Active Feedback to Develop Students’ Critical Thinking.
Lee, K., Aleksanyan, M., Harris, E., Manochin, M. (2023) Throwing in the towel: what happens when analysts’ recommendations go wrong? Contemporary Accounting Research, (doi: 10.1111/1911-3846.12875)
Heald, D. (2023) Written evidence on the local audit crisis in England to the Levelling Up, Housing and Communities Committee of the House of Commons [FRA 012]
Bradley, L., Favotto, A., McKernan, J. (2023) Local authority audit in England, playing the field? Financial Accountability and Management, 39, pp. 286-303. (doi: 10.1111/faam.12350)
Lima, J. P. R. d., Casa Nova, S. P. d. C., Vendramin, E. d. O. (2023) Sexist academic socialization and feminist resistance: (de)constructing women’s (dis)placement in Brazilian accounting academia. Critical Perspectives on Accounting, (doi: 10.1016/j.cpa.2023.102600)
Safari, M., Parker, L. D. (2023) Understanding multiple accountability logics within corporate governance policy discourse: Resistance, compromise, or selective coupling? European Accounting Review, (doi: 10.1080/09638180.2023.2194028)
Bradley, L., Heald, D., Hodges, R. (2023) Causes, consequences and possible resolution of the local authority audit crisis in England. Public Money and Management, 43, pp. 259-267. (doi: 10.1080/09540962.2022.2129550)
Masum, M. A., Parker, L. D., Yapa, P. W. S. (2023) Political colonization of a regulatory organization in a developing country: implications for public accountability and organizational reform. Financial Accountability and Management, 39, pp. 327-354. (doi: 10.1111/faam.12355)
Lima, J. P., Casa Nova, S. P. d. C., Sauerbronn, F. F., Castañeda, M. (2023) “É só uma gripezinha”? Produzindo um contra-relato midiático das Crises Discursivas sobre a COVID-19 no Brasil. Accounting Forum, (doi: 10.1080/01559982.2023.2182100)
McCallum, S., Nicol, D. (2023) Using Active Feedback to Develop Students’ Critical Thinking Skills.
Parker, L. D., Narayanan, V. (2023) Readressing accountability for occupational health and safety in a pandemic era. Meditari Accountancy Research, 31, pp. 78-100. (doi: 10.1108/MEDAR-06-2021-1350)
Parker, L., Sardesai, A., Guthrie, J. (2023) The commercialized Australian public university: an accountingized transition. Financial Accountability and Management, 39, pp. 125-150. (doi: 10.1111/faam.12310)
Nganga, C. S. N., Nova, S. P. d. C. C., Silva, S. M. C. d., Lima, J. P. R. d. (2023) There’s so much life out there! Work-life conflict, women and accounting graduate programs. Revista de Administração Contemporânea, 27, (doi: 10.1590/1982-7849rac2023210318.en)
Kininmonth, K., McKinstry, S. (2023) Optimising a threadbare archive: Researching and publishing on J&P Coats ltd, c2000-present. Scottish Business and Industrial History, 33, pp. 37-60.
2022
Lima, J. P. R., Casa Nova, S. P. C., Sauerbronn, F. F., Castañeda, M. (2022) “Is it just a little flu”? Producing a news-based counter account on Covid-19 discursive crises in Brazil. Accounting Forum, (doi: 10.1080/01559982.2022.2149441)
Carnegie, G. D., Ferri, P., Parker, L. D., Sidaway, S. I. L., Tsahuridu, E. E. (2022) Accounting as technical, social and moral practice: the monetary valuation of public cultural, heritage and scientific collections in financial reports. Australian Accounting Review, 32, pp. 460-472. (doi: 10.1111/auar.12371)
Nicol, D., McCallum, S., Quinn, N., Gibb, A. (2022) Turning Active Learning into Active Feedback.
Parker, L., Troshani, I. (2022) Pursuing big issues in Covid-world accounting research. Accounting and Management Review = Revista de Contabilidade e Gestão, 26, pp. 13-48. (doi: 10.55486/amrrcg.v26i.2a)
Nicol, D., McCallum, S., Quinn, N., Gibb, A. (2022) Activating Internal Feedback: Developing Students' Capacity for Self-Regulation Activating Inner Feedback: Building Students' Capacity.
McCallum, S. (2022) Using Active Feedback to Develop Students’ Critical Thinking.
Aleksanyan, M., Abhayawansa, S., Tsalavoutas, Y. (2022) Guest editorial. Sustainability Accounting, Management and Policy Journal, 13, pp. 1253-1260. (doi: 10.1108/SAMPJ-11-2022-538)
McCallum, S., Lamb, A., Wilcock, P., Somerville, A. (2022) Panel Discussion on Assessment in Accounting and Finance Education.
Nicol, D., McCallum, S. (2022) What If Students Generate Their Own Feedback? Turning Active Learning into Active Feedback.
Alawattage, C., Jayathileka, C., Hitibandara, R., Withanage, S. (2022) Moral economy, performative materialism, and political rhetorics of sustainability accounting. Critical Perspectives on Accounting, (doi: 10.1016/j.cpa.2022.102507)
Wickramasinghe, D., Alawattage, C., Parker, L., Favotto, A. (2022) Connecting global SDGs to local government: a developing country case. Edward Elgar Publishing
Nicol, D., McCallum, S., Kushwah, L., Quinn, N. (2022) Beyond the Technology: Rethinking assessment and feedback - unlocking the power of comparison based feedback.
Nicol, D., McCallum, S., Kushwah, L., Quinn, N., Knight, S. (2022) Beyond the Technology: Rethinking assessment and feedback - unlocking the power of comparison based feedback. Beyond the Technology: The Education 4.0 Podcast.
Aleksanyan, M., Danbolt, J., Siganos, A., Wu, B. (H.T.) (2022) I only fear when I hear: how media affects insider trading in takeover targets. Journal of Empirical Finance, 67, pp. 318-342. (doi: 10.1016/j.jempfin.2022.04.004)
Alawattage, C., Azure, J. D.-C. (2022) Theorising the ‘African problem’ with governmentality and counter conduct. African Accounting and Finance Journal, 4, pp. 14-28.
Bradley, L., Kininmonth, K. (2022) Use of a Reflective Portfolio to Encourage Learning and to Assess Intended Learning Outcomes in a First-Year Accountancy Course.
Nicol, D., McCallum, S. (2022) What if students generate their own feedback? Turning active learning into active feedback.
Karavitis, P., Michael, M. S. (2022) International financial integration in the presence of an international duopoly. European Journal of Finance, 28, pp. 825-847. (doi: 10.1080/1351847X.2021.1931389)
Karavitis, P., Kazakis, P. (2022) Political sentiment and syndicated loan borrowing costs of multinational enterprises. Journal of International Financial Markets, Institutions and Money, 78, (doi: 10.1016/j.intfin.2022.101537)
Nicol, D., McCallum, S. (2022) Making internal feedback explicit: exploiting the multiple comparisons that occur during peer review. Assessment and Evaluation in Higher Education, 47, pp. 424-443. (doi: 10.1080/02602938.2021.1924620)
Parker, L. D., Schmitz, J. (2022) The reinvented accounting firm office: impression management for efficiency, client relations and cost control. Accounting, Organizations and Society, 98, (doi: 10.1016/j.aos.2021.101306)
Alawattage, C., Wickramasinghe, D. (2022) Strategising management accounting: liberal origins and neoliberal trends. Accounting, Auditing and Accountability Journal, 35, pp. 518-546. (doi: 10.1108/AAAJ-01-2021-5124)
Spanò, R., Tomo, A., Parker, L. D. (2022) Shifting identities in the public sector: portraying the “new” public manager in the Italian setting. Qualitative Research in Accounting and Management, 19, pp. 45-76. (doi: 10.1108/QRAM-02-2021-0032)
Heald, D. (2022) The uses and abuses of transparency. Leuven University Press
Heald, D. (2022) The Scottish Government’s Resource Spending Review 2022: Submission to the Finance and Public Administration Committee of the Scottish Parliament.
Nicol, D., Quinn, N., McCallum, S. (2022) Inner Feedback Comparison.
Heald, D. (2022) Resource Spending Review Framework: Submission to the Scottish Government.
Abhayawansa, S., Aleksanyan, M., Lee, K., Tsalavoutas, I. (2022) Usefulness of Real-time Information: Views of Professional Investors and Analysts.
2021
Nicol, D., McCallum, S. (2021) The Power of Inner Feedback: Turning Theory into Practice.
Delis, F., Delis, M. D., Karavitis, P. I., Klassen, K. J. (2021) Corporate governance and profit shifting: the role of the audit committee. European Accounting Review, (doi: 10.1080/09638180.2021.2003216)
Karavitis, P., Kokas, S., Tsoukas, S. (2021) Gender board diversity and the cost of bank loans. Journal of Corporate Finance, 71, (doi: 10.1016/j.jcorpfin.2020.101804)
Martin-Sardesai, A., Guthrie, J., Parker, L. (2021) The neoliberal reality of higher education in Australia: how accountingisation is corporatising knowledge. Meditari Accountancy Research, 29, pp. 1261-1282. (doi: 10.1108/MEDAR-10-2019-0598)
Nicol, D., Quinn, N., McCallum, S. (2021) Inner Feedback Comparison.
Nicol, D., McCallum, S., Quinn, N. (2021) Improving Learning by Building on Pupils’ Natural Capacity to Generate Inner Feedback.
Ahn, P., Wickramasinghe, D. (2021) Pushing the limits of accountability: big-data analytics containing and controlling COVID-19 in South Korea. Accounting, Auditing and Accountability Journal, 34, pp. 1320-1331. (doi: 10.1108/AAAJ-08-2020-4829)
Alawattage, C., Azure, J. D.-C. (2021) Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform. Critical Perspectives on Accounting, 78, (doi: 10.1016/j.cpa.2019.02.002)
Lye, J., Hoque, Z., Parker, L. (2021) How do employees learn from performance measures? Evidence from a local government entity. Accounting and Finance, 61, pp. 3443-3480. (doi: 10.1111/acfi.12709)
Bradley, L., Kim, Y., Selvaretnam, G. (2021) Using Opinion Mining to Understand Student Evaluation of Teaching.
Daff, L., Parker, L. D. (2021) A conceptual model of accountants’ communication inside not-for-profit organisations. British Accounting Review, 53, (doi: 10.1016/j.bar.2020.100959)
Parker, L. D., Schmitz, J., Jacobs, K. (2021) Auditor and auditee engagement with public sector performance audit: an institutional logics perspective. Financial Accountability and Management, 37, pp. 142-162. (doi: 10.1111/faam.12243)
Carnegie, G., Parker, L., Tsahuridu, E. (2021) It’s 2020: what is accounting today? Australian Accounting Review, 31, pp. 65-73. (doi: 10.1111/auar.12325)
Aleksanyan, M., Hao, Z., Vagenas-Nanos, E., Verwijmeren, P. (2021) Do state visits affect cross-border mergers and acquisitions? Journal of Corporate Finance, 66, (doi: 10.1016/j.jcorpfin.2020.101800)
Heald, D. (2021) The Future Governance of the Northern Ireland Audit Office, Written Evidence to the Audit Committee of the Northern Ireland Assembly.
Parker, L. D. (2021) Accounting for COVID universities. University of Western Ontario
(2021) Breaking Boundaries: (Counter) Accounts During the Pandemic - Letters for Future Generations.
Arjaliès, D.-L., Gendron, Y., Lehman, C., Navarro Pérez, P. A., de Lima, J. P. R., Casa Nova, S. P. d. C., Stoner, G., Vera-Colina, M. A. (2021) Editorials. University of Western Ontario
Lehman, C., Stoner, G. (2021) Imaginations have no boundaries. University of Western Ontario
Wickramasinghe, D., Alawattage, C., Cooper, C. (2021) Neoliberalism and management accounting: reconfiguring governmentality and extending territories: commentary. Accounting, Auditing and Accountability Journal, 34, pp. 489-504. (doi: 10.1108/AAAJ-01-2021-5077)
Maran, L., Parker, L. (2021) Non-financial motivations in mergers and acquisitions: The Fiat–Ferrari case. Business History, 63, pp. 606-667. (doi: 10.1080/00076791.2019.1597854)
McCallum, S., Milner, M. M. (2021) The effectiveness of formative assessment: student views and staff reflections. Assessment and Evaluation in Higher Education, 46, pp. 1-16. (doi: 10.1080/02602938.2020.1754761)
2020
Carnegie, G., McBride, K., Napier, C. J., Parker, L. (2020) Accounting history and theorising about organisations. British Accounting Review, 52, (doi: 10.1016/j.bar.2020.100932)
Heald, D. (2020) Reforming Taxation in the Disunited Kingdom. Memorandum to the Treasury Committee.
Plotnikof, M., Bramming, P., Branicki, L., Christiansen, L. H., Henley, K., Kivinen, N., de Lima, J. P. R., Kostera, M., Mandalaki, E., O'Shea, S., Özkazanç‐Pan, B., Pullen, A., Stewart, J., Ybema, S., van Amsterdam, N. (2020) Catching a glimpse: Corona‐life and its micro‐politics in academia. Gender, Work and Organization, 27, pp. 804-826. (doi: 10.1111/gwao.12481)
Martins, A., Gomes, D., Oliveira, L., Caria, A., Parker, L. (2020) Resistance strategies through the CEO communications in the media. Critical Perspectives on Accounting, 71, (doi: 10.1016/j.cpa.2019.102092)
Daff, L., Parker, L. D. (2020) Accountants’ perceptions of communication in not-for-profit organisations: inhibitors, enablers and strategies. Accounting, Auditing and Accountability Journal, 33, pp. 1303-1333. (doi: 10.1108/AAAJ-03-2019-3948)
Ding, Y. Y., McKinstry, S., Su, P., Kininmonth, K. (2020) Comprehending the relationship between a company and its accountants, 1894–1967: Evaluating and accommodating Foucauldian and other perspectives. Accounting History, 25, pp. 448-467. (doi: 10.1177/1032373219884117)
Heald, D. (2020) The politics of Scotland’s public finances. Oxford University Press
O'Connell, B. T., De Lange, P., Stoner, G., Sangster, A. (2020) Impact of research assessment exercises on research approaches and foci of accounting disciplines in Australia. Accounting, Auditing and Accountability Journal, 33, pp. 1277-1302. (doi: 10.1108/AAAJ-12-2019-4293)
Delis, M. D., Hasan, I., Karavitis, P. I. (2020) Profit shifting and tax-rate uncertainty. Journal of Business Finance and Accounting, 47, pp. 645-676. (doi: 10.1111/jbfa.12429)
Stoner, G., Wootton, C. W., Kemmerer, B. E. (2020) Mechanisation, computerisation and information systems. Routledge
Parker, L. D. (2020) Australian universities in a pandemic world: transforming a broken business model? Journal of Accounting and Organizational Change, 16, pp. 541-548. (doi: 10.1108/JAOC-07-2020-0086)
Sangster, A., Stoner, G., Flood, B. (2020) Insights into accounting education in a COVID-19 world. Accounting Education, 29, pp. 431-562. (doi: 10.1080/09639284.2020.1808487)
Al Masum, M., Parker, L. D. (2020) Local implementation of global accounting reform: evidence from a developing country. Qualitative Research in Accounting and Management, 17, pp. 373-404. (doi: 10.1108/QRAM-10-2018-0073)
Heald, D. (2020) Memorandum from Professor David Heald, in The Scope and Terms of Reference for the Independent Report and Review of the Fiscal Framework, pp. 33-37.
Heald, D. (2020) Memorandum: COVID-19 and the Devolved Fiscal Settlement.
Parker, L. D. (2020) Sailing the Big Blue Boat: Rob Gray and the Blue Meanies. Social and Environmental Accountability Journal, 40, pp. 175-180. (doi: 10.1080/0969160x.2020.1837645)
Parker, L. D. (2020) The Covid-19 office in transition: cost, efficiency and the social responsibility business case. Accounting, Auditing and Accountability Journal, 33, pp. 1943-1967. (doi: 10.1108/AAAJ-06-2020-4609)
Heald, D., Hodges, R. (2020) The accounting, budgeting and fiscal impact of COVID-19 on the United Kingdom. Journal of Public Budgeting, Accounting and Financial Management, 32, pp. 785-795. (doi: 10.1108/JPBAFM-07-2020-0121)
2019
Ahn, P. D., Jacobs, K. (2019) Accountants' incessant insecurity: focusing on the identities of CPAs hired in the South Korean public service. Accounting, Auditing and Accountability Journal, 32, pp. 2421-2450. (doi: 10.1108/AAAJ-01-2017-2815)
Leoni, G., Parker, L. D. (2019) Governance and control of sharing economy platforms: hosting on Airbnb. British Accounting Review, 51, (doi: 10.1016/j.bar.2018.12.001)
Tucker, B. P., Parker, L. D. (2019) Researcher perceptions and choices of interview media: the case of accounting research. Accounting and Finance, 59, pp. 1489-1517. (doi: 10.1111/acfi.12393)
Heald, D., Wright, I. (2019) The UK's exit charge from the EU: insights from modes of accounting. Abacus, 55, pp. 557-581. (doi: 10.1111/abac.12166)
Tucker, B. P., Parker, L. D. (2019) The question of research relevance: a university management perspective. Accounting, Auditing and Accountability Journal, 33, pp. 1247-1275. (doi: 10.1108/AAAJ-01-2018-3325)
Bradley, L., Selvaretnam, G., Kim, Y. (2019) Using Opinion Mining to Understand and Respond to Student Feedback on Teaching.
Parker, L. D., Jacobs, K., Schmitz, J. (2019) New public management and the rise of public sector performance audit: evidence from the Australian case. Accounting, Auditing and Accountability Journal, 32, pp. 280-306. (doi: 10.1108/AAAJ-06-2017-2964)
Parker, L. D., Boyns, T. (2019) Language in pursuit of professional branding: the case of scientific costing. British Accounting Review, 51, pp. 193-210. (doi: 10.1016/j.bar.2018.09.001)
Alawattage, C., Graham, C., Wickramasinghe, D. (2019) Microaccountability and biopolitics: microfinance in a Sri Lankan village. Accounting, Organizations and Society, 72, pp. 38-60. (doi: 10.1016/j.aos.2018.05.008)
Guthrie, J., Parker, L., Dumay, J., Milner, M. J. (2019) What counts for quality in interdisciplinary accounting research in the next decade: A critical review and reflection. Accounting, Auditing and Accountability Journal, 32, pp. 2-25. (doi: 10.1108/AAAJ-01-2019-036)
Ahn, P. D., Jacobs, K. (2019) Beyond the accounting profession: a professionalisation project in the South Korean public sector accounting field. Accounting, Auditing and Accountability Journal, 32, pp. 101-132. (doi: 10.1108/AAAJ-11-2016-2795)
Spence, C., Aleksanyan, M., Millo, Y., Imam, S., Abhayawansa, S. (2019) Earning the 'write to speak': sell-side analysts and their struggle to be heard. Contemporary Accounting Research, 36, pp. 2635-2662. (doi: 10.1111/1911-3846.12496)
Helfaya, A., Whittington, M., Alawattage, C. (2019) Exploring the quality of corporate environmental reporting: surveying preparers’ and users’ perceptions. Accounting, Auditing and Accountability Journal, 32, pp. 163-193. (doi: 10.1108/AAAJ-04-2015-2023)
Heald, D. (2019) Memorandum to the Westminster Parliament's Public Accounts Committee.
Parker, L. D., Jeacle, I. (2019) The construction of the efficient office: scientific management, accountability and the neo-liberal state. Contemporary Accounting Research, 36, pp. 1883-1926. (doi: 10.1111/1911-3846.12478)
McKinstry, S., Kininmonth, K., Mathieson, K. (2019) The introduction and operation of standard costing at J&P Coats Ltd., 1925-1961: an institutional interpretation. Accounting History Review, 29, pp. 369-389. (doi: 10.1080/21552851.2019.1660190)
2018
Troshani, I., Janssen, M., Lymer, A., Parker, L. D. (2018) Digital transformation of business-to-government reporting: an institutional work perspective. International Journal of Accounting Information Systems, 31, pp. 17-36. (doi: 10.1016/j.accinf.2018.09.002)
Heald, D. (2018) The Case for a Spending and Tax Committee: Memorandum by David Heald to the Procedure Committee.
Heald, D. (2018) Transparency-generated trust: the problematic theorization of public audit. Financial Accountability and Management, 34, pp. 317-335. (doi: 10.1111/faam.12175)
Wright, I., Heald, D. (2018) Memorandum: The Impact of UK Common Frameworks on the Devolution Settlement.
Alawattage, C., Wickramasinghe, D. (2018) Strategizing Management Accounting: Liberal Origins and Neoliberal Trends. Routledge
Ahn, P., Jacobs, K. (2018) Using photographs in interpreting cultural and symbolic meaning: a reflection on photographs of the Korean Association for Government Accounting. Accounting Forum, 42, pp. 142-152. (doi: 10.1016/j.accfor.2017.08.002)
Kininmonth, K. W. (2018) Clive Murray Norris, The financing of John Wesley's Methodism c. 1740-1800 (Oxford: Oxford University Press, 2017. Pp. xx+313. 7 figs. 9 tabs. ISBN 9780198796411 Hbk. £65) Economic History Review, 71, pp. 338-339. (doi: 10.1111/ehr.12670)
Heald, D., Steel, D. (2018) The governance of public bodies in times of austerity. British Accounting Review, 50, pp. 149-160. (doi: 10.1016/j.bar.2017.11.001)
Heald, D. (2018) Supplementary written evidence submitted by Professor David Heald (CBC 19): Response to the committee's follow-up questions.
Alawattage, C., Alsaid, L. A. (2018) Accounting and structural reforms: a case study of Egyptian electricity. Critical Perspectives on Accounting, 50, pp. 15-35. (doi: 10.1016/j.cpa.2017.09.001)
Heald, D., Hodges, R. (2018) Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting. Accounting and Business Research, 48, pp. 782-804. (doi: 10.1080/00014788.2018.1428525)
Abhayawansa, S., Aleksanyan, M., Cuganesan, S. (2018) Conceptualisation of intellectual capital in analysts’ narratives: a performative view. Accounting, Auditing and Accountability Journal, 31, pp. 950-969. (doi: 10.1108/AAAJ-03-2017-2873)
Parker, L. (2018) Corporate governance. Routledge
Parker, L. D., Chung, L. H. (2018) Structuring social and environmental management control and accountability: behind the hotel doors. Accounting, Auditing and Accountability Journal, 31, pp. 993-1023. (doi: 10.1108/AAAJ-04-2016-2513)
Parker, L., Guthrie, J. (2018) The research-practice gap in public sector accounting in Australia. Palgrave Macmillan
2017
Baskerville, R., Carrera, N., Gomes, D., Lai, A., Parker, L. (2017) Accounting historians engaging with scholars inside and outside accounting: issues, opportunities and obstacles. Accounting History, 22, pp. 403-424. (doi: 10.1177/1032373217732349)
Narayan, A. K., Northcott, D., Parker, L. D. (2017) Managing the accountability-autonomy tensions in university research commercialisation. Financial Accountability and Management, 33, pp. 335-355. (doi: 10.1111/faam.12127)
Heald, D. (2017) Challenges for European public sector accounting. Accounting, Economics, and Law, 7, pp. 131-135. (doi: 10.1515/ael-2017-0021)
Wickramasinghe, D., Alawattage, C. (2017) Interpretivism. Routledge
Alawattage, C., Wickramasinghe, D., Uddin, S. (2017) Theorising management accounting practices in less developed countries. Routledge
Alawattage, C., Fernando, S. (2017) Postcoloniality in corporate social and environmental accountability. Accounting, Organizations and Society, 60, pp. 1-20. (doi: 10.1016/j.aos.2017.07.002)
Safari, M., Parker, L. D. (2017) Transitioning business school accounting from binary divide to unified national system: a historical case study. Journal of Management History, 23, pp. 337-367. (doi: 10.1108/JMH-03-2017-0014)
Alawattage, C., Wickramasinghe, D., Tsamenyi, M., Uddin, S. (2017) Doing critical management accounting research in emerging economies. Advances in Scientific and Applied Accounting, 10, pp. 177-188. (doi: 10.14392/asaa.2017100203)
Ding, Y. Y., McKinstry, S., Kininmonth, K. (2017) Cocooned: path dependence and the demise of Anderson & Robertson Ltd.: Scotland's last silk throwsters. Business History, 59, pp. 382-407. (doi: 10.1080/00076791.2016.1200559)
Parker, L. D. (2017) Participant observation at the coalface. Routledge
Covaleski, M. A., Haynes, K., Hoque, Z., Parker, L. D. (2017) Researching everyday accounting practice: epistemological debate. Routledge
Heald, D. (2017) The Impact of Brexit on the Scottish Budget: Memorandum to the Finance and Constitution Committee of the Scottish Parliament.
(2017) The Routledge Companion to Qualitative Accounting Research Methods.
Alawattage, C., Elshihry, M. (2017) The managerialism in neoliberal global governance: the case of OECD. Routledge
Parker, L. D., Warren, S. (2017) The presentation of the self and professional identity: countering the accountant’s stereotype. Accounting, Auditing and Accountability Journal, 30, pp. 1895-1924. (doi: 10.1108/AAAJ-09-2016-2720)
2016
de Aguiar, T. R. S., Bradley, J., Thorne, J. (2016) Broadening Engagement: Using Art to Account for Climate Change.
O'Connell, B., De Lang, P., Stoner, G., Sangster, A. (2016) Strategic manoeuvres and impression management: communication approaches in the case of a crisis event. Business History, 58, pp. 903-924. (doi: 10.1080/00076791.2015.1128896)
Stoner, G., Suwardy, T. (2016) Thoughts from the IAAER’s 12th World Congress of Accounting Educators and Researchers. Accounting Education, 25, pp. 287-290. (doi: 10.1080/09639284.2016.1196008)
Vysotskaya, A., Kolvakh, O., Stoner, G. (2016) Mutual calculations in creating accounting models: a demonstration of the power of matrix mathematics in accounting education. Accounting Education, 25, pp. 396-413. (doi: 10.1080/09639284.2016.1191273)
Tucker, B. P., Parker, L. D., Merchant, K. A. (2016) With a little help from our friends: An empirical investigation of co-authoring in accounting research. British Accounting Review, 48, pp. 185-205. (doi: 10.1016/j.bar.2015.10.001)
Heald, D. (2016) Oral Evidence to the House of Commons Procedure Committee’s Inquiry on Scrutiny of the Government’s Supply Estimates, 10 May 2016.
Kininmonth, K. (2016) Weber’s Protestant Work Ethic: a case study of Scottish entrepreneurs, the Coats family of Paisley. Business History, 58, pp. 1236-1261. (doi: 10.1080/00076791.2016.1172569)
Heald, D. (2016) Oral Evidence on ‘Scotland’s Fiscal Framework’ to the Scottish Parliament’s Devolution (Further Powers) Committee, 14 January 2016.
Stone, G. W., Parker, L. D. (2016) A comment on “The struggle to fabricate accounting narrative obfuscation: an actor-network-theoretic analysis of a failing project” Qualitative Research in Accounting & Management, 13, pp. 86-89. (doi: 10.1108/QRAM-01-2016-0003)
Heald, D. (2016) Alignment of Budgetary Processes of UK and Scottish Parliaments.
Parker, L. D. (2016) From scientific to activity based office management: a mirage of change. Journal of Accounting and Organizational Change, 12, pp. 177-202. (doi: 10.1108/JAOC-01-2015-0007)
Heald, D. (2016) Oral evidence on ‘Revising Scotland’s Fiscal Framework’ to the House of Commons Scottish Affairs Committee, 13 January 2016, HC 660 of Session 2015-16.
Parker, L. D., Northcott, D. (2016) Qualitative generalising in accounting research: concepts and strategies. Accounting, Auditing and Accountability Journal, 29, pp. 1100-1131. (doi: 10.1108/AAAJ-04-2015-2026)
Parker, L. D. (2016) The global Fayol: contemporary management and accounting traces. Entreprises et histoire, 2, pp. 51-63. (doi: 10.3917/eh.083.0051)
Guthrie, J., Parker, L. (2016) Whither the accounting profession, accountants and accounting researchers? Commentary and projections. Accounting, Auditing and Accountability Journal, 29, pp. 2-10. (doi: 10.1108/AAAJ-10-2015-2263)
Ritson, P. A., Parker, L. D. (2016) You’re in the Army now! Historical lessons for contemporary management theorists. Journal of Management History, 22, pp. 320-340. (doi: 10.1108/JMH-02-2016-0011)
2015
Leung, S., Parker, L., Courtis, J. (2015) Impression management through minimal narrative disclosure in annual reports. British Accounting Review, 47, pp. 275-289. (doi: 10.1016/j.bar.2015.04.002)
Heald, D. (2015) Oral Evidence on the Devolution of Public Finances in the United Kingdom to House of Lords Select Committee on Economic Affairs, 21 July 2015.
Heald, D. (2015) Video Presentation on ‘Fiscal Transparency’ for Webinar on ‘La trasparenza dei finanziamenti pubblici nell’era dell’ICT: una sfida aperta’, 16 July 2016.
Tucker, B. P., Parker, L. D. (2015) Business as usual? An institutional view of the relationship between management control systems and strategy. Financial Accountability and Management, 31, pp. 113-149. (doi: 10.1111/faam.12050)
Abhayawansa, S., Aleksanyan, M., Bahtsevangolou, J. (2015) The use of intellectual capital information by sell-side analysts in company valuation. Accounting and Business Research, 45, pp. 279-306. (doi: 10.1080/00014788.2014.1002445)
Guthrie, J., Parker, L. D., Dumay, J. (2015) Academic performance, publishing and peer review: peering into the twilight zone. Accounting, Auditing and Accountability Journal, 28, pp. 2-13. (doi: 10.1108/AAAJ-11-2014-1871)
Parker, L. (2015) Accounting historiography: looking back to the future. Meditari Accountancy Research, 23, pp. 142-157. (doi: 10.1108/MEDAR-03-2015-0018)
Heald, D. (2015) Comments on 'towards a (semi-)narrative analysis of fiscal policy in EU member states' pp. 517-519.
Troshani, I., Parker, L. D., Lymer, A. (2015) Institutionalising XBRL for financial reporting: resorting to regulation. Accounting and Business Research, 45, pp. 196-228. (doi: 10.1080/00014788.2014.980772)
Heald, D., Steel, D. (2015) Making the governance of public bodies work: chair-chief executive relationships in practice. Public Money and Management, 35, pp. 257-264. (doi: 10.1080/09540962.2015.1047266)
Alawattage, C., Wickramasinghe, D., Tennakoon, A. (2015) Performing civil society. Routledge
Aleksanyan, M., Danbolt, J. (2015) Segment reporting: is IFRS 8 really better? Accounting in Europe, 12, pp. 37-60. (doi: 10.1080/17449480.2015.1027239)
Heald, D. (2015) Surmounting obstacles to fiscal transparency. Global Initiative for Fiscal Transparency
Sangster, A., Fogarty, T., Stoner, G., Marriott, N. (2015) The impact of accounting education research. Accounting Education, 24, pp. 423-444. (doi: 10.1080/09639284.2015.1091740)
Heald, D. A., Hodges, R. (2015) Will 'austerity' be a critical juncture in European public sector financial reporting? Accounting, Auditing and Accountability Journal, 28, pp. 993-1015. (doi: 10.1108/AAAJ-04-2014-1661)