Professor John McKernan

  • Professor in Accounting and Finance (Accounting & Finance)

telephone: 330 6029
email: John.McKernan@glasgow.ac.uk

546, ASBS South, Gilbert Scott Building, Glasgow, G12 8QQ

ORCID iDhttps://orcid.org/0000-0001-8911-3973

Biography

Professor McKernan is a fellow of the Association of Chartered Certified Accountants (ACCA). He completed his professional training with Ernst & Whinney CA (now Ernst & Young), and spent around ten years working in the profession in Scotland, mainly involved in the provision of audit and business advisory services to local companies. He joined Napier Polytechnic (now Edinburgh Napier University) in 1987 as a lecturer in the department of Accounting & Finance. While at Napier he completed a Master of Business Administration (MBA) degree at the University of Strathclyde, and began a Master of Accountancy (MAcc) degree at the University of Glasgow. He completed the MAcc and moved to the University of Glasgow as a lecturer in 1990. Dr McKernan completed a PhD (Psychology) at the University of Glasgow in 2000. He has ongoing research interests in the psychology of judgement and decision-making in accounting and audit,  in critical accounting issues, and in accounting ethics and regulation.

Research interests

Professor McKernan is a member of the Accounting research cluster.

Areas of expertise:

  • Financial reporting
  • Social accounting
  • Accountability
  • Interdisciplinary perspectives on accounting

Publications

List by: Type | Date

Jump to: 2017 | 2016 | 2015 | 2012 | 2011 | 2007 | 2004 | 2003
Number of items: 13.

2017

Li, Y. and McKernan, J. (2017) ‘Achieved not given’: human rights, critique and the need for strong foundations. International Journal of Human Rights, 21(3), pp. 252-269. (doi: 10.1080/13642987.2017.1298731)

2016

Li, Y. and McKernan, J. (2016) Human rights, accounting, and the dialectic of equality and inequality. Accounting, Auditing and Accountability Journal, 29(4), pp. 568-593. (doi: 10.1108/AAAJ-07-2015-2142)

2015

Joannides, V. and McKernan, J. (2015) Ethics: from negative regulations to fidelity to the event. In: O'Sullivan, P., Esposito, M. and Allington, N.F.B. (eds.) The Philosophy, Politics and Economics of Finance in the 21st Century: From Hubris to Disgrace. Series: Economics as social theory (41). Routledge: London, pp. 267-282. ISBN 9780415859004

2012

McKernan, J.F. (2012) Accountability as aporia, testimony, and gift. Critical Perspectives on Accounting, 23(3), pp. 258-278. (doi: 10.1016/j.cpa.2011.12.009)

McKernan, J.F. and McPhail, K. (2012) Accountability and accounterability. Critical Perspectives on Accounting, 23(3), pp. 177-182. (doi: 10.1016/j.cpa.2011.12.003)

2011

McPhail, K. and McKernan, J. (2011) Accounting for human rights: an overview and introduction. Critical Perspectives on Accounting, 22(8), pp. 733-737. (doi: 10.1016/j.cpa.2011.07.007)

Carter, C. and McKernan, J. (2011) Global flows: labour, politics and ethics. Critical Perspectives on Accounting, 22(7), pp. 629-631. (doi: 10.1016/j.cpa.2011.06.005)

Kosmala, K. and McKernan, J.F. (2011) From care of the self to care for the other: neglected aspects of Foucault's late work. Accounting, Auditing and Accountability Journal, 24(3), pp. 377-402. (doi: 10.1108/09513571111124054)

McKernan, J.F. (2011) Deconstruction and the responsibilities of the accounting academic. Critical Perspectives on Accounting, 22(7), pp. 698-713. (doi: 10.1016/j.cpa.2011.01.012)

2007

McKernan, J. (2007) Objectivity in accounting. Accounting Organizations and Society, 32, pp. 155-180. (doi: 10.1016/j.aos.2006.03.008)

Mckernan, J. (2007) Doing the truth: religion-deconstruction-justice, and accounting. Accounting, Auditing and Accountability Journal, 20(5), pp. 729-764. (doi: 10.1108/09513570710779027)

2004

Mckernan, J. (2004) Accounting, love and justice. Accounting, Auditing and Accountability Journal, 17(3), pp. 327-360. (doi: 10.1108/09513570410545777)

2003

Dunn, J., McKernan, J. and O'Donnell, P. (2003) Moral Reasoning and the Accountant: Rules and Principles. Series: Occasional research paper (36). Chartered Association of Certified Accountants: London, UK. ISBN 9781859083994

This list was generated on Thu Aug 6 18:41:14 2020 BST.
Number of items: 13.

Articles

Li, Y. and McKernan, J. (2017) ‘Achieved not given’: human rights, critique and the need for strong foundations. International Journal of Human Rights, 21(3), pp. 252-269. (doi: 10.1080/13642987.2017.1298731)

Li, Y. and McKernan, J. (2016) Human rights, accounting, and the dialectic of equality and inequality. Accounting, Auditing and Accountability Journal, 29(4), pp. 568-593. (doi: 10.1108/AAAJ-07-2015-2142)

McKernan, J.F. (2012) Accountability as aporia, testimony, and gift. Critical Perspectives on Accounting, 23(3), pp. 258-278. (doi: 10.1016/j.cpa.2011.12.009)

McKernan, J.F. and McPhail, K. (2012) Accountability and accounterability. Critical Perspectives on Accounting, 23(3), pp. 177-182. (doi: 10.1016/j.cpa.2011.12.003)

McPhail, K. and McKernan, J. (2011) Accounting for human rights: an overview and introduction. Critical Perspectives on Accounting, 22(8), pp. 733-737. (doi: 10.1016/j.cpa.2011.07.007)

Carter, C. and McKernan, J. (2011) Global flows: labour, politics and ethics. Critical Perspectives on Accounting, 22(7), pp. 629-631. (doi: 10.1016/j.cpa.2011.06.005)

Kosmala, K. and McKernan, J.F. (2011) From care of the self to care for the other: neglected aspects of Foucault's late work. Accounting, Auditing and Accountability Journal, 24(3), pp. 377-402. (doi: 10.1108/09513571111124054)

McKernan, J.F. (2011) Deconstruction and the responsibilities of the accounting academic. Critical Perspectives on Accounting, 22(7), pp. 698-713. (doi: 10.1016/j.cpa.2011.01.012)

McKernan, J. (2007) Objectivity in accounting. Accounting Organizations and Society, 32, pp. 155-180. (doi: 10.1016/j.aos.2006.03.008)

Mckernan, J. (2007) Doing the truth: religion-deconstruction-justice, and accounting. Accounting, Auditing and Accountability Journal, 20(5), pp. 729-764. (doi: 10.1108/09513570710779027)

Mckernan, J. (2004) Accounting, love and justice. Accounting, Auditing and Accountability Journal, 17(3), pp. 327-360. (doi: 10.1108/09513570410545777)

Books

Dunn, J., McKernan, J. and O'Donnell, P. (2003) Moral Reasoning and the Accountant: Rules and Principles. Series: Occasional research paper (36). Chartered Association of Certified Accountants: London, UK. ISBN 9781859083994

Book Sections

Joannides, V. and McKernan, J. (2015) Ethics: from negative regulations to fidelity to the event. In: O'Sullivan, P., Esposito, M. and Allington, N.F.B. (eds.) The Philosophy, Politics and Economics of Finance in the 21st Century: From Hubris to Disgrace. Series: Economics as social theory (41). Routledge: London, pp. 267-282. ISBN 9780415859004

This list was generated on Thu Aug 6 18:41:14 2020 BST.

Supervision

John is interested in supervising projects examining:

  • the application of philosophy to accounting practice and the profession
  • relating the psychology of self-regulation to judgement and decision-making in accounting and audit
  • the psychology and sociology of regulation and especially the role of rules and principles

Current doctoral supervision

James Baird
"How audit partners make decisions; the impact of new audit methods, the compliance culture and systemic regulations the process of audit decision-making"
Co-supervisor: Alvise Favotto and Sabina Siebert

Mengyi Dong
"Pay and justice: its discourse and justification"
Co-supervisor: Alvise Favotto and Yingru Li

Chaya Jayathileka
"The role of local consultants in modernizing public sector organizations in a developing country with special reference to Sri Lanka"
Co-supervisor: Alvise Favotto

Omar Shaikh
"Exploring the future of islamic finance: innovate or imitate? moving beyond compliance"
Co-supervisor: Marco Guidi

Ya Xiao
"The impact of governance structure on the quality of the UK"
Co-supervisor: Yingru Li and Alvise Favotto

Lin Yihau
"Reflection and enlightenment on China's poverty alliviation"
Co-supervisor

Yifan Zhou
"The research of the targeted poverty alleviation in China"
Co-supervisor: Yingru Li and Alvise Favotto

Completed PhDs

Ms Jamaliah Abdul Majid

E-mai: j.abdulmajid.1@research.gla.ac.uk

Miss Min Min Du

Thesis title: Audit judgement and regulatory focus theory
James C. Wards Scholarship
E-mail: m.du.1@research.gla.ac.uk

Miss Ying Feng

Thesis title: Philosophical and psychological differences between individuals preferences to rules and principles.
E-mail: y.feng.1@research.gla.ac.uk

Mr Ahmed Bahieg Ragheb

Thesis title: Accountability as practice
Scholarship: Egyptian Educational & Cultural Bureau
E-mail: 0808469r@student.gla.ac.uk

Miss Joan Okhiku

Thesis title: Moderating effects of Individualism/Collectivism and Accountability on Boardroom Behaviours: Implications for Nigerian Corporate Governance
E-mail: j.okhiku.1@research.gla.ac.uk

Miss Yingru Li

PhD topic: Rules and principles in accounting judgment
Co-supervisor - Professor Patrick O'Donnell

Mr Rakshitha Mahoga Hitibandara

PhD topic: Sustainability Reporting Practices in Sri Lanka: Current Practices, Nature and Causes
Co-supervisor - Mr Gregory Stoner

  • Alrefaei, Najla Mutlaq M
    Empirical Evidence Via a Relationship between Disclosure of Corporate Social Responsibility and Characteristics of Corporate Governance in Saudi Arabian Companies
  • Baird, James
    How audit engagement leaders make audit opinion decisions; the impact of new audit methods, the compliance culture and systemic regulations on audit engagement leaders and their audit opinion decision-making
  • Dong, Mengyi
    Pay and justice: its discourse and justification
  • Jayathileka, Chaya
    The role of local consultants in modernizing public sector organizations in a Developing country with special reference to Sri Lanka
  • Moeed, Afshan
    'Analysing the role of non-executive directors in UK Banks: Three Essays'
  • Winardi, Rijadh
    Accountability for Corruption: The Case of Whistleblowing Arrangements in Government Sector
  • Xiao, Ya
    The impact of governance structure on the quality of the UK

Teaching

Courses taught

  • Contemporary Financial Reporting Issues
  • Human rights and Business.

Previous courses taught

  • Accounting and Business Ethics
  • Social Accounting, Reporting and Finance
  • Issues in Accounting Research
  • Advanced Financial Accounting Practice
  • Audit theory and Practice.

Programmes and course personally developed

  • MSc in Corporate Governance and Accountability programme
  • International Corporate Governance and Accountability course
  • Audit, Risk and Control”Human Rights and Accountability course

Additional information

Additional roles

  • Deputy Convener of College Research Ethics Committee
  • Co-convener of the "Governance, Policy, Accountability and Risk Management" Adam Smith Research Foundation (ASRF) Research Theme