Adam Smith Business School

Professor John McKernan

  • Emeritus Professor and Honorary Senior Research Fellow (Adam Smith Business School)

email: John.McKernan@glasgow.ac.uk

College of Social Sciences, Adam Smith Business School, Glasgow, G11 6EY

Import to contacts

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

Biography

Professor McKernan is a fellow of the Association of Chartered Certified Accountants (FCCA). He spent more than ten years working in the accounting profession in Scotland, in the provision of audit and business advisory services to local companies, before entering academia and joining Napier Polytechnic in 1987 as a lecturer in the department of accounting and finance. While at Napier he completed a Master of Business Administration (MBA) degree at the University of Strathclyde and a Master of Accountancy (MAcc) degree at the University of Glasgow. He moved to the University of Glasgow as a lecturer in 1990,  and completed a PhD (Psychology) at the University of Glasgow in 2000. At Glasgow university Professor McKernan has served in various roles within the Adam Smith Business School and the College of Social Sciences, including acting as the head of the Accounting and Finance subject group for more than seven years. He has ongoing research interests in the in critical theory and its application to the role of accounting in society and issues in accounting ethics.

Research interests

Professor McKernan is a member of the Accounting research cluster.

Areas of expertise:

  • Accountability
  • Interdisciplinary and critical perspectives on accounting

Publications

List by: Type | Date

Jump to: 2023 | 2022 | 2017 | 2016 | 2015 | 2012 | 2011 | 2007 | 2004 | 2003
Number of items: 16.

2023

Bradley, Lynn ORCID logoORCID: https://orcid.org/0000-0002-7314-6022, Favotto, Alvise ORCID logoORCID: https://orcid.org/0000-0002-7121-7149 and McKernan, John ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (2023) Local authority audit in England, playing the field? Financial Accountability and Management, 39(2), pp. 286-303. (doi: 10.1111/faam.12350)

2022

Favotto, Alvise ORCID logoORCID: https://orcid.org/0000-0002-7121-7149, McKernan, John Francis ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 and Zou, Yanru ORCID logoORCID: https://orcid.org/0000-0001-9672-9581 (2022) Speculative accountability for animal kinship. Critical Perspectives On Accounting, 84, 102360. (doi: 10.1016/j.cpa.2021.102360)

Li, Yingru ORCID logoORCID: https://orcid.org/0000-0003-2652-0023, McKernan, John ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 and Chen, Meiyi (2022) Turning around accountability. Accounting, Auditing and Accountability Journal, 35(1), pp. 48-60. (doi: 10.1108/AAAJ-08-2020-4889)

2017

Li, Yingru ORCID logoORCID: https://orcid.org/0000-0003-2652-0023 and McKernan, John ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (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, Yingru ORCID logoORCID: https://orcid.org/0000-0003-2652-0023 and McKernan, John ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (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. ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (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. ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (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. ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 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. ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (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. ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (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. ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (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. ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (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) Doing the truth: religion-deconstruction-justice, and accounting. Accounting, Auditing and Accountability Journal, 20(5), pp. 729-764. (doi: 10.1108/09513570710779027)

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

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 Sat Sep 5 15:28:11 2026 BST.
Number of items: 16.

Articles

Bradley, Lynn ORCID logoORCID: https://orcid.org/0000-0002-7314-6022, Favotto, Alvise ORCID logoORCID: https://orcid.org/0000-0002-7121-7149 and McKernan, John ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (2023) Local authority audit in England, playing the field? Financial Accountability and Management, 39(2), pp. 286-303. (doi: 10.1111/faam.12350)

Favotto, Alvise ORCID logoORCID: https://orcid.org/0000-0002-7121-7149, McKernan, John Francis ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 and Zou, Yanru ORCID logoORCID: https://orcid.org/0000-0001-9672-9581 (2022) Speculative accountability for animal kinship. Critical Perspectives On Accounting, 84, 102360. (doi: 10.1016/j.cpa.2021.102360)

Li, Yingru ORCID logoORCID: https://orcid.org/0000-0003-2652-0023, McKernan, John ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 and Chen, Meiyi (2022) Turning around accountability. Accounting, Auditing and Accountability Journal, 35(1), pp. 48-60. (doi: 10.1108/AAAJ-08-2020-4889)

Li, Yingru ORCID logoORCID: https://orcid.org/0000-0003-2652-0023 and McKernan, John ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (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, Yingru ORCID logoORCID: https://orcid.org/0000-0003-2652-0023 and McKernan, John ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (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. ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (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. ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 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. ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (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. ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (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. ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (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. ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (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) Doing the truth: religion-deconstruction-justice, and accounting. Accounting, Auditing and Accountability Journal, 20(5), pp. 729-764. (doi: 10.1108/09513570710779027)

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

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. ORCID logoORCID: https://orcid.org/0000-0001-8911-3973 (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 Sat Sep 5 15:28:11 2026 BST.

Supervision

  • Yu, Yan
    Digital technology adoption in the current and future auditing work – A case study of China

Teaching

In recent years Professor McKernan has taught courses in Accounting and Business Ethics at the undergraduate and post-graduate levels.