Ms Elspeth Napier

  • Senior Lecturer (Accounting & Finance)

telephone: 0141 330 6123

R548 Level 5, Accounting and Finance, Gilbert Scott Building, Glasgow G12 8QQ


Elspeth completed her MA (Hons) degree in German and Postgraduate Diploma in Accountancy (with distinction) at the University of Glasgow.  She then completed her CA training with the former Ernst and Whinney (now Ernst and Young).  She spent the first two years in Audit, then moved for a year to the Business Services department, and on qualifying as a Chartered Accountant, she was able to move to the Tax department. She was in charge of a wide portfolio of personal tax clients. She lived in Birmingham for 2 years, working for a small firm of accountants, and involved mainly in preparation of accounts for small limited companies.

In 1991, Elspeth joined Glasgow Caledonian University as a lecturer.  While there, Elspeth was heavily involved in examining, marking and teaching for some of the main professional accounting bodies, and for the Institute of Bankers of Scotland. She has written articles for both the ACCA and CIMA student magazines. Elspeth joined the University of Glasgow as a University Teacher in 2006. She is the Senior Adviser of Studies for the B.Acc degree.

Research interests

Elspeth is a member of the Accounting research cluster.

Areas of expertise:

  • Taxation


Courses taught: Taxation (B.Acc), Advanced Taxation (B.Acc).

Previously taught: Business Taxation (CIMA), Business Taxation (ACCA), Advanced Taxation (ACCA), Taxation (CIPFA), Taxation Examiner for Institute of Bankers in Scotland