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

McKernan, J. (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 Wed Oct 28 03:44:47 2020 GMT.
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) Doing the truth: religion-deconstruction-justice, and accounting. Accounting, Auditing and Accountability Journal, 20(5), pp. 729-764. (doi: 10.1108/09513570710779027)

McKernan, J. (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. (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 Wed Oct 28 03:44:47 2020 GMT.

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

  • 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