Professor Sonja Gallhofer
- Professor of Accounting Governance and Accountability (Accounting & Finance)
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https://orcid.org/0000-0001-9286-5068Biography
Sonja Gallhofer is Professor of Accounting, Governance and Accountability at the Adam Smith Business School, University of Glasgow. She holds a Doctorate and Masters degree from the Karl-Franzens Universität (Austria), an MSc (Econ) from the London School of Economics and an MA (Econ) from the University of Manchester. She is a Fellow of the Royal Society of Arts (FRSA), United Kingdom and a Fellow of the Higher Education Academy (FHEA), United Kingdom. She has held various positions in the United Kingdom and New Zealand and professorial positions at the University of Dundee, Queen Mary University of London and Newcastle University prior to joining the University of Glasgow in August 2013.
Research interests
Sonja is a member of the Accounting research cluster.
Areas of expertise:
- Social and environmental accounting
- Accounting and culture
- Accounting and gender
- Transparency and corporate governance
- Enabling and emancipatory accounting
Publications
2019
Gallhofer, S. and Haslam, J. (2019) Some reflections on the construct of emancipatory accounting: shifting meaning and the possibilities of a new pragmatism. Critical Perspectives on Accounting, 63, 101975. (doi:10.1016/j.cpa.2017.01.004)
Kaifala, G. B. , Gallhofer, S. , Milner, M. and Paisey, C. (2019) Postcolonial hybridity, diaspora and accountancy: Evidence from Sierra Leonean chartered and aspiring accountants. Accounting, Auditing and Accountability Journal, (Accepted for Publication)
2018
Gallhofer, S. (2018) Going beyond Western dualism: towards corporate nature responsibility reporting. Accounting, Auditing and Accountability Journal, 31(8), pp. 2110-2134. (doi:10.1108/AAAJ-12-2015-2358)
2017
Gallhofer, S. and Haslam, J. (2017) Critical theory. In: Roslender, R. (ed.) The Routledge Companion to Critical Accounting. Series: Routledge companions in business, management and accounting. Routledge: New York, pp. 55-67. ISBN 9781138025257
Masquefa, B., Gallhofer, S. and Haslam, J. (2017) Developing appreciation of micro-organizational processes of accounting change and indicating pathways to more ‘Enabling Accounting’ in a micro-organizational domain of research and development. Critical Perspectives on Accounting, 44, pp. 59-82. (doi:10.1016/j.cpa.2016.07.001)
2015
Gallhofer, S. , Haslam, J. and Yonekura, A. (2015) Accounting as differentiated universal for emancipatory praxis: accounting delineation and mobilisation for emancipation(s) recognising democracy and difference. Accounting, Auditing and Accountability Journal, 28(5), pp. 846-874. (doi:10.1108/AAAJ-08-2013-1451)
2013
Gallhofer, S. , Haslam, J. and Yonekura, A. (2013) Further critical reflections on a contribution to the methodological issues debate in accounting. Critical Perspectives on Accounting, 24(3), pp. 191-206. (doi:10.1016/j.cpa.2012.09.005)
2012
Yonekura, A., Gallhofer, S. and Haslam, J. (2012) Accounting disclosure, corporate governance and the battle for markets: the case of trade negotiations between Japan and the U.S. Critical Perspectives on Accounting, 23(4-5), pp. 312-331. (doi:10.1016/j.cpa.2012.01.001)
Kamla, R., Gallhofer, S. and Haslam, J. (2012) Islam, nature and accounting: Islamic principles and the notion of accounting for the environment. In: Napier, C. and Haniffa, R. (eds.) Islamic Accounting. Series: An Elgar research collection. Edward Elgar: Cheltenham. ISBN 9781848442207
Kamla, R., Gallhofer, S. and Haslam, J. (2012) Understanding Syrian accountants' perceptions of and attitudes towards social accounting. Accounting, Auditing and Accountability Journal, 25(7), pp. 1170-1205. (doi:10.1108/09513571211263239)
2011
Gallhofer, S. , Haslam, J. and van der Walt, S. (2011) Accountability and transparency in relation to human rights: a critical perspective reflecting upon accounting, corporate responsibility and ways forward in the context of globalisation. Critical Perspectives on Accounting, 22(8), pp. 765-780. (doi:10.1016/j.cpa.2011.07.002)
Gallhofer, S. and Haslam, J. (2011) Emancipation, the spiritual and accounting. Critical Perspectives on Accounting, 22(5), pp. 500-509. (doi:10.1016/j.cpa.2011.01.006)
Gallhofer, S. , Haslam, J. and Kamla, R. (2011) The accountancy profession and the ambiguities of globalisation in a post-colonial, Middle Eastern and Islamic context: perceptions of accountants in Syria. Critical Perspectives on Accounting, 22(4), pp. 376-395. (doi:10.1016/j.cpa.2010.09.003)
Gallhofer, S. and Paisey, C. (2011) Balancing act. CA Magazine, 115(1255), pp. 52-53.
Gallhofer, S. and Paisey, C. (2011) Women’s Voices; Work-Life Balance of Female Scottish Chartered Accountants. Other. The Institute of Chartered Accountants of Scotland.
Gallhofer, S. , Paisey, C. , Roberts, C. and Tarbert, H. (2011) Preferences, constraints and work-lifestyle choices: The case of female Scottish chartered accountants. Accounting, Auditing and Accountability Journal, 24(4), pp. 440-470. (doi:10.1108/09513571111133054)
2010
Josiah, J., Burton, B., Gallhofer, S. and Haslam, J. (2010) Accounting for privatisation in Africa? Reflections from a critical interdisciplinary perspective. Critical Perspectives on Accounting, 21(5), pp. 374-389. (doi:10.1016/j.cpa.2009.09.002)
2009
Gallhofer, S. , Haslam, J. and Kamla, R. (2009) Educating and training accountants in Syria in a transition context: perceptions of accounting academics and professional accountants. Accounting Education, 18(4-5), pp. 345-368. (doi:10.1080/09639280903157988)
2008
Gallhofer, S. and Haslam, J. (2008) Emancipation. In: Edwards, J.R. and Walker, S.P. (eds.) The Routledge Companion to Accounting History. Series: Routledge companions. Routledge: London, pp. 485-502. ISBN 9780415410946
Gallhofer, S. and Haslam, J. (2008) The possibilities of accounting in the global context: Critical reflections on accounting and the internet as a new technology of communication. In: Lada, M. and Kozarkiewicz, A. (eds.) Rachunkowosc: W Otoczeniu Nowych Technologii. Wydawnictwo C.H. Beck: Warszawa, pp. 11-30. ISBN 9788325503789
2007
Gallhofer, S. and Haslam, J. (2007) Exploring social, political and economic dimensions of accounting in the global context: the international accounting standards board and accounting disaggregation. Socio-Economic Review, 5(4), pp. 633-664. (doi:10.1093/ser/mwm012)
Gallhofer, S. and Haslam, J. (2007) A commentary on 'professionalizing claims and the state of UK professional accounting education: some evidence'. Accounting Education, 16(1), pp. 27-30. (doi:10.1080/09639280601150970)
Gallhofer, S. , Haslam, J. and Roper, J. (2007) Reply to : "Analysing accounting discourse: avoiding the 'fallacy of internalism'". Accounting, Auditing and Accountability Journal, 20(6), pp. 935-940. (doi:10.1108/09513570710830308)
2006
Gallhofer, S. and Haslam, J. (2006) The accounting-globalisation interrelation: an overview with some reflections on the neglected dimension of emancipatory potentiality. Critical Perspectives on Accounting, 17(7), pp. 903-934. (doi:10.1016/j.cpa.2005.08.007)
Gallhofer, S. and Haslam, J. (2006) Mobilising accounting in the radical media during the First World War and its aftermath: the case of forward in the context of Red Clydeside. Critical Perspectives on Accounting, 17(2-3), pp. 224-252. (doi:10.1016/j.cpa.2003.06.009)
Gallhofer, S. and Haslam, J. (2006) Online reporting: accounting in cybersociety. Accounting, Auditing and Accountability Journal, 19(5), pp. 625-630. (doi:10.1108/09513570610689631)
Gallhofer, S. , Haslam, J., Monk, E. and Roberts, C. (2006) Response to Prem Sikka's reflections on the internet and possibilities for counter accounts. Accounting, Auditing and Accountability Journal, 19(5), pp. 770-773. (doi:10.1108/09513570610689695)
Gallhofer, S. , Haslam, J., Monk, E. and Roberts, C. (2006) The emancipatory potential of online reporting: the case of counter accounting. Accounting, Auditing and Accountability Journal, 19(5), pp. 681-718. (doi:10.1108/09513570610689668)
2005
Gallhofer, S. and Haslam, J. (2005) Social accounting: an historical perspective. In: Clubb, C. (ed.) The Blackwell Encyclopedia of Management Volume 1: Accounting. Wiley/Blackwell, pp. 388-393. ISBN 9781405118279
2004
Humphries, M., McNicholas, P. and Gallhofer, S. (2004) Maintaining the empire: Maori women's experiences in the accountancy profession. Critical Perspectives on Accounting, 15(1), pp. 57-93. (doi:10.1016/S1045-2354(03)00007-8)
Gallhofer, S. and Haslam, J. (2004) Accounting and liberation theology: Some insights for the project of emancipatory accounting. Accounting, Auditing and Accountability Journal, 17(3), pp. 382-407. (doi:10.1108/09513570410545795)
2003
Gallhofer, S. and Haslam, J. (2003) Accounting and Emancipation: Some Critical Interventions. Series: Routledge studies in accounting. Routledge: New York, NY. ISBN 0415220149
2001
Gallhofer, S. , Haslam, J. and Roper, J. (2001) Applying critical disclosure analysis: struggles over takeovers legislation in New Zealand. Advances in Public Interest Accounting, 8, pp. 121-155. (doi:10.1016/S1041-7060(01)08007-5)
2000
Gallhofer, S. (2000) Accounting and gender in academia and practice. In: Dahiya, S.B. (ed.) The Current State of Business Disciplines: Volume 1: Accounting. Spellbound Publications, pp. 243-348. ISBN 9788176000505
Gallhofer, S. and Chew, A. (2000) Introduction: accounting and indigenous peoples. Accounting, Auditing and Accountability Journal, 13(3), pp. 256-267. (doi:10.1108/09513570010334081)
Gallhofer, S. , Gibson, K., Haslam, J., McNicholas, P. and Takiari, B. (2000) Developing environmental accounting: in sights from indigenous cultures. Accounting, Auditing and Accountability Journal, 13(3), pp. 381-409. (doi:10.1108/09513570010334937)
Gallhofer, S. and Haslam, J. (2000) Bentham on accounting: a summary analysis reflecting on the current concept of accountability. In: Dahiya, S.B. (ed.) The Current State of Business Disciplines: Volume 1: Accounting. Spellbound Publications, pp. 219-236. ISBN 9788176000505
1999
Gallhofer, S. , Haslam, J., Kim, S.N. and Mariu, S. (1999) Attracting and retaining Maori students in accounting: issues, experiences and ways forward. Critical Perspectives on Accounting, 10(6), pp. 773-807. (doi:10.1006/cpac.1998.0282)
Gallhofer, S. , Haslam, J., Morrow, S. and Sydserff, R. (1999) Accounting, transparency and the culture of spin: re-orientating accounting communication in the new millennium. Pacific Accounting Review, 11(1/2), pp. 97-111. (doi:10.1108/eb037931)
McNicholas, P. and Gallhofer, S. (1999) Gender and mentor relationship. Chartered Accountants Journal of New Zealand, 78(4), pp. 64-66.
Smith, S., Gallhofer, S. and Haslam, J. (1999) International accounting and the accounting curriculum: the New Zealand case. Asian Review of Accounting, 7(1), pp. 144-165. (doi:10.1108/eb060710)
1998
Gallhofer, S. (1998) The silences of mainstream feminist accounting research. Critical Perspectives on Accounting, 9(3), pp. 355-375. (doi:10.1006/cpac.1997.0191)
Cahan, S., Gallhofer, S. and Haslam, J. (1998) Variety in volume 9. Chartered Accountants Journal of New Zealand, 77(2), p. 77.
Gallhofer, S. , Haslam, J. and Cahan, S. (1998) Pacific accounting review changes hands. Chartered Accountants Journal of New Zealand, 77(2), pp. 76-77.
Gallhofer, S. and McNicholas, P. (1998) Gender issues: an international comparison. Chartered Accountants Journal of New Zealand, 77(1), pp. 38-40.
Abdul-Rahaman, A.S., Lawrence, S., Gallhofer, S. and Haslam, J. (1998) Public sector accounting and financial management systems in the context of socioeconomic development: an empirical study of the Volta River authority in Ghana. International Journal of Accounting and Business Society, 6(1), pp. 68-94.
1997
Gallhofer, S. , Haslam, J. and Lehman, G. (1997) Ethics research in accounting. Chartered Accountants Journal of New Zealand, 76(10), pp. 19-22.
Ciancanelli, P., Gallhofer, S. , Haslam, J. and Watson, R. (1997) Profit related pay and the U.K. small labour market. Small Business Economics, 9(3), pp. 225-238. (doi:10.1023/A:1017953716908)
Gallhofer, S. and Haslam, J. (1997) Beyond accounting: the possibilities of accounting and "critical" accounting research. Critical Perspectives on Accounting, 8(1-2), pp. 71-95.
Abdul-Rahaman, A.S., Gallhofer, S. , Haslam, J. and Lawrence, S. (1997) Public sector accounting and financial management in developing countries: a critical assessment of the literature. Asian Review of Accounting, 5(2), pp. 38-65. (doi:10.1108/eb060689)
Broadbent, J., Ciancanelli, P., Gallhofer, S. and Haslam, J. (1997) Enabling accounting: the way forward? Accounting, Auditing and Accountability Journal, 10(3), pp. 265-275.
Gallhofer, S. and Haslam, J. (1997) The direction of green accounting policy: critical reflections. Accounting, Auditing and Accountability Journal, 10(2), pp. 148-174. (doi:10.1108/09513579710166703)
Gallhofer, S. , Haslam, J. and Cahan, S. (1997) Review of pacific accounting review: 1988-96. Pacific Accounting Review, 9(1), pp. 17-26. (doi:10.1108/eb037917)
Gallhofer, S. , Haslam, J. and Lehman, G. (1997) Ethics and accounting: changes in the research agenda. Accounting Forum, 21(3/4), pp. 283-288.
1996
Gallhofer, S. and Haslam, J. (1996) Analysis of Bentham's Chrestomathia, or towards a critique of accounting education. Critical Perspectives on Accounting, 7(1), pp. 13-31. (doi:10.1006/cpac.1996.000)
Dosa, L., Gallhofer, S. and Haslam, J. (1996) Accounting's location in a transition process: the case of Hungary. Management, 1(1), pp. 25-31.
Gallhofer, S. (1996) Feminist accounting : overview of developments in research and practice. Accounting Forum, 19(4), pp. 417-423.
Gallhofer, S. and Haslam, J. (1996) Accounting/art and the emancipatory project: some reflections. Accounting, Auditing and Accountability Journal, 9(5), pp. 23-44. (doi:10.1108/09513579610151944)
Gallhofer, S. and Haslam, J. (1996) No blinkered view: critical reflections on the teaching of a compulsory course component on alternative perspectives on finance. Accounting Education, 5(4), pp. 297-319. (doi:10.1080/09639289600000030)
Gallhofer, S. , Haslam, J. and Tsen, H.S. (1996) What's wrong with green accounting and auditing prescription? Seeing the wood as well as the trees. Irish Accounting Review, 3(1), pp. 69-89.
1995
Gallhofer, S. and Haslam, J. (1995) Accounting and modernity. Advances in Public Interest Accounting, 6, pp. 203-232.
Gallhofer, S. and Haslam, J. (1995) Worrying about environmental auditing. Accounting Forum, 19(2-3), pp. 205-218.
1994
Gallhofer, S. and Haslam, J. (1994) Accounting and the Benthams - or accounting's potentialities. Accounting, Business and Financial History, 4(3), pp. 431-460. (doi:10.1080/09585209400000057)
Gallhofer, S. and Haslam, J. (1994) Accounting and the Benthams: accounting as negation? Accounting, Business and Financial History, 4(2), pp. 239-274. (doi:10.1080/09585209400000045)
Gallhofer, S. and Haslam, J. (1994) The Mancunian joint stock bank. Journal of Accounting Case Research, 2(2), pp. 70-77.
1993
Gallhofer, S. and Haslam, J. (1993) Approaching corporate accountability: fragments from the past. Accounting and Business Research, 23(Sup 1), pp. 320-330. (doi:10.1080/00014788.1993.9729900)
1992
Gallhofer, S. (1992) [M]othering view on: "the non and nom of accounting for (m)other nature". Accounting, Auditing and Accountability Journal, 5(3), pp. 40-51. (doi:10.1108/09513579210017370)
1991
Gallhofer, S. and Haslam, J. (1991) The aura of accounting in the context of a crisis: Germany and the First World War. Accounting, Organizations and Society, 16(5-6), pp. 487-520. (doi:10.1016/0361-3682(91)90039-H)
Lowe, E.A., Gallhofer, S. and Haslam, J. (1991) Theorizing accounting regulation in a global context: insights from a study of accounting in the Federal Republic of Germany. Advances in Public Interest Accounting, 4, pp. 143-177.
1990
Ciancanelli, P., Gallhofer, S. , Humphrey, C. and Kirkham, L. (1990) Gender and accountancy: some evidence from the UK. Critical Perspectives on Accounting, 1(2), pp. 117-144. (doi:10.1016/1045-2354(90)02011-7)
Articles
Gallhofer, S. and Haslam, J. (2019) Some reflections on the construct of emancipatory accounting: shifting meaning and the possibilities of a new pragmatism. Critical Perspectives on Accounting, 63, 101975. (doi:10.1016/j.cpa.2017.01.004)
Kaifala, G. B. , Gallhofer, S. , Milner, M. and Paisey, C. (2019) Postcolonial hybridity, diaspora and accountancy: Evidence from Sierra Leonean chartered and aspiring accountants. Accounting, Auditing and Accountability Journal, (Accepted for Publication)
Gallhofer, S. (2018) Going beyond Western dualism: towards corporate nature responsibility reporting. Accounting, Auditing and Accountability Journal, 31(8), pp. 2110-2134. (doi:10.1108/AAAJ-12-2015-2358)
Masquefa, B., Gallhofer, S. and Haslam, J. (2017) Developing appreciation of micro-organizational processes of accounting change and indicating pathways to more ‘Enabling Accounting’ in a micro-organizational domain of research and development. Critical Perspectives on Accounting, 44, pp. 59-82. (doi:10.1016/j.cpa.2016.07.001)
Gallhofer, S. , Haslam, J. and Yonekura, A. (2015) Accounting as differentiated universal for emancipatory praxis: accounting delineation and mobilisation for emancipation(s) recognising democracy and difference. Accounting, Auditing and Accountability Journal, 28(5), pp. 846-874. (doi:10.1108/AAAJ-08-2013-1451)
Gallhofer, S. , Haslam, J. and Yonekura, A. (2013) Further critical reflections on a contribution to the methodological issues debate in accounting. Critical Perspectives on Accounting, 24(3), pp. 191-206. (doi:10.1016/j.cpa.2012.09.005)
Yonekura, A., Gallhofer, S. and Haslam, J. (2012) Accounting disclosure, corporate governance and the battle for markets: the case of trade negotiations between Japan and the U.S. Critical Perspectives on Accounting, 23(4-5), pp. 312-331. (doi:10.1016/j.cpa.2012.01.001)
Kamla, R., Gallhofer, S. and Haslam, J. (2012) Understanding Syrian accountants' perceptions of and attitudes towards social accounting. Accounting, Auditing and Accountability Journal, 25(7), pp. 1170-1205. (doi:10.1108/09513571211263239)
Gallhofer, S. , Haslam, J. and van der Walt, S. (2011) Accountability and transparency in relation to human rights: a critical perspective reflecting upon accounting, corporate responsibility and ways forward in the context of globalisation. Critical Perspectives on Accounting, 22(8), pp. 765-780. (doi:10.1016/j.cpa.2011.07.002)
Gallhofer, S. and Haslam, J. (2011) Emancipation, the spiritual and accounting. Critical Perspectives on Accounting, 22(5), pp. 500-509. (doi:10.1016/j.cpa.2011.01.006)
Gallhofer, S. , Haslam, J. and Kamla, R. (2011) The accountancy profession and the ambiguities of globalisation in a post-colonial, Middle Eastern and Islamic context: perceptions of accountants in Syria. Critical Perspectives on Accounting, 22(4), pp. 376-395. (doi:10.1016/j.cpa.2010.09.003)
Gallhofer, S. and Paisey, C. (2011) Balancing act. CA Magazine, 115(1255), pp. 52-53.
Gallhofer, S. , Paisey, C. , Roberts, C. and Tarbert, H. (2011) Preferences, constraints and work-lifestyle choices: The case of female Scottish chartered accountants. Accounting, Auditing and Accountability Journal, 24(4), pp. 440-470. (doi:10.1108/09513571111133054)
Josiah, J., Burton, B., Gallhofer, S. and Haslam, J. (2010) Accounting for privatisation in Africa? Reflections from a critical interdisciplinary perspective. Critical Perspectives on Accounting, 21(5), pp. 374-389. (doi:10.1016/j.cpa.2009.09.002)
Gallhofer, S. , Haslam, J. and Kamla, R. (2009) Educating and training accountants in Syria in a transition context: perceptions of accounting academics and professional accountants. Accounting Education, 18(4-5), pp. 345-368. (doi:10.1080/09639280903157988)
Gallhofer, S. and Haslam, J. (2007) Exploring social, political and economic dimensions of accounting in the global context: the international accounting standards board and accounting disaggregation. Socio-Economic Review, 5(4), pp. 633-664. (doi:10.1093/ser/mwm012)
Gallhofer, S. and Haslam, J. (2007) A commentary on 'professionalizing claims and the state of UK professional accounting education: some evidence'. Accounting Education, 16(1), pp. 27-30. (doi:10.1080/09639280601150970)
Gallhofer, S. , Haslam, J. and Roper, J. (2007) Reply to : "Analysing accounting discourse: avoiding the 'fallacy of internalism'". Accounting, Auditing and Accountability Journal, 20(6), pp. 935-940. (doi:10.1108/09513570710830308)
Gallhofer, S. and Haslam, J. (2006) The accounting-globalisation interrelation: an overview with some reflections on the neglected dimension of emancipatory potentiality. Critical Perspectives on Accounting, 17(7), pp. 903-934. (doi:10.1016/j.cpa.2005.08.007)
Gallhofer, S. and Haslam, J. (2006) Mobilising accounting in the radical media during the First World War and its aftermath: the case of forward in the context of Red Clydeside. Critical Perspectives on Accounting, 17(2-3), pp. 224-252. (doi:10.1016/j.cpa.2003.06.009)
Gallhofer, S. and Haslam, J. (2006) Online reporting: accounting in cybersociety. Accounting, Auditing and Accountability Journal, 19(5), pp. 625-630. (doi:10.1108/09513570610689631)
Gallhofer, S. , Haslam, J., Monk, E. and Roberts, C. (2006) Response to Prem Sikka's reflections on the internet and possibilities for counter accounts. Accounting, Auditing and Accountability Journal, 19(5), pp. 770-773. (doi:10.1108/09513570610689695)
Gallhofer, S. , Haslam, J., Monk, E. and Roberts, C. (2006) The emancipatory potential of online reporting: the case of counter accounting. Accounting, Auditing and Accountability Journal, 19(5), pp. 681-718. (doi:10.1108/09513570610689668)
Humphries, M., McNicholas, P. and Gallhofer, S. (2004) Maintaining the empire: Maori women's experiences in the accountancy profession. Critical Perspectives on Accounting, 15(1), pp. 57-93. (doi:10.1016/S1045-2354(03)00007-8)
Gallhofer, S. and Haslam, J. (2004) Accounting and liberation theology: Some insights for the project of emancipatory accounting. Accounting, Auditing and Accountability Journal, 17(3), pp. 382-407. (doi:10.1108/09513570410545795)
Gallhofer, S. , Haslam, J. and Roper, J. (2001) Applying critical disclosure analysis: struggles over takeovers legislation in New Zealand. Advances in Public Interest Accounting, 8, pp. 121-155. (doi:10.1016/S1041-7060(01)08007-5)
Gallhofer, S. and Chew, A. (2000) Introduction: accounting and indigenous peoples. Accounting, Auditing and Accountability Journal, 13(3), pp. 256-267. (doi:10.1108/09513570010334081)
Gallhofer, S. , Gibson, K., Haslam, J., McNicholas, P. and Takiari, B. (2000) Developing environmental accounting: in sights from indigenous cultures. Accounting, Auditing and Accountability Journal, 13(3), pp. 381-409. (doi:10.1108/09513570010334937)
Gallhofer, S. , Haslam, J., Kim, S.N. and Mariu, S. (1999) Attracting and retaining Maori students in accounting: issues, experiences and ways forward. Critical Perspectives on Accounting, 10(6), pp. 773-807. (doi:10.1006/cpac.1998.0282)
Gallhofer, S. , Haslam, J., Morrow, S. and Sydserff, R. (1999) Accounting, transparency and the culture of spin: re-orientating accounting communication in the new millennium. Pacific Accounting Review, 11(1/2), pp. 97-111. (doi:10.1108/eb037931)
McNicholas, P. and Gallhofer, S. (1999) Gender and mentor relationship. Chartered Accountants Journal of New Zealand, 78(4), pp. 64-66.
Smith, S., Gallhofer, S. and Haslam, J. (1999) International accounting and the accounting curriculum: the New Zealand case. Asian Review of Accounting, 7(1), pp. 144-165. (doi:10.1108/eb060710)
Gallhofer, S. (1998) The silences of mainstream feminist accounting research. Critical Perspectives on Accounting, 9(3), pp. 355-375. (doi:10.1006/cpac.1997.0191)
Cahan, S., Gallhofer, S. and Haslam, J. (1998) Variety in volume 9. Chartered Accountants Journal of New Zealand, 77(2), p. 77.
Gallhofer, S. , Haslam, J. and Cahan, S. (1998) Pacific accounting review changes hands. Chartered Accountants Journal of New Zealand, 77(2), pp. 76-77.
Gallhofer, S. and McNicholas, P. (1998) Gender issues: an international comparison. Chartered Accountants Journal of New Zealand, 77(1), pp. 38-40.
Abdul-Rahaman, A.S., Lawrence, S., Gallhofer, S. and Haslam, J. (1998) Public sector accounting and financial management systems in the context of socioeconomic development: an empirical study of the Volta River authority in Ghana. International Journal of Accounting and Business Society, 6(1), pp. 68-94.
Gallhofer, S. , Haslam, J. and Lehman, G. (1997) Ethics research in accounting. Chartered Accountants Journal of New Zealand, 76(10), pp. 19-22.
Ciancanelli, P., Gallhofer, S. , Haslam, J. and Watson, R. (1997) Profit related pay and the U.K. small labour market. Small Business Economics, 9(3), pp. 225-238. (doi:10.1023/A:1017953716908)
Gallhofer, S. and Haslam, J. (1997) Beyond accounting: the possibilities of accounting and "critical" accounting research. Critical Perspectives on Accounting, 8(1-2), pp. 71-95.
Abdul-Rahaman, A.S., Gallhofer, S. , Haslam, J. and Lawrence, S. (1997) Public sector accounting and financial management in developing countries: a critical assessment of the literature. Asian Review of Accounting, 5(2), pp. 38-65. (doi:10.1108/eb060689)
Broadbent, J., Ciancanelli, P., Gallhofer, S. and Haslam, J. (1997) Enabling accounting: the way forward? Accounting, Auditing and Accountability Journal, 10(3), pp. 265-275.
Gallhofer, S. and Haslam, J. (1997) The direction of green accounting policy: critical reflections. Accounting, Auditing and Accountability Journal, 10(2), pp. 148-174. (doi:10.1108/09513579710166703)
Gallhofer, S. , Haslam, J. and Cahan, S. (1997) Review of pacific accounting review: 1988-96. Pacific Accounting Review, 9(1), pp. 17-26. (doi:10.1108/eb037917)
Gallhofer, S. , Haslam, J. and Lehman, G. (1997) Ethics and accounting: changes in the research agenda. Accounting Forum, 21(3/4), pp. 283-288.
Gallhofer, S. and Haslam, J. (1996) Analysis of Bentham's Chrestomathia, or towards a critique of accounting education. Critical Perspectives on Accounting, 7(1), pp. 13-31. (doi:10.1006/cpac.1996.000)
Dosa, L., Gallhofer, S. and Haslam, J. (1996) Accounting's location in a transition process: the case of Hungary. Management, 1(1), pp. 25-31.
Gallhofer, S. (1996) Feminist accounting : overview of developments in research and practice. Accounting Forum, 19(4), pp. 417-423.
Gallhofer, S. and Haslam, J. (1996) Accounting/art and the emancipatory project: some reflections. Accounting, Auditing and Accountability Journal, 9(5), pp. 23-44. (doi:10.1108/09513579610151944)
Gallhofer, S. and Haslam, J. (1996) No blinkered view: critical reflections on the teaching of a compulsory course component on alternative perspectives on finance. Accounting Education, 5(4), pp. 297-319. (doi:10.1080/09639289600000030)
Gallhofer, S. , Haslam, J. and Tsen, H.S. (1996) What's wrong with green accounting and auditing prescription? Seeing the wood as well as the trees. Irish Accounting Review, 3(1), pp. 69-89.
Gallhofer, S. and Haslam, J. (1995) Accounting and modernity. Advances in Public Interest Accounting, 6, pp. 203-232.
Gallhofer, S. and Haslam, J. (1995) Worrying about environmental auditing. Accounting Forum, 19(2-3), pp. 205-218.
Gallhofer, S. and Haslam, J. (1994) Accounting and the Benthams - or accounting's potentialities. Accounting, Business and Financial History, 4(3), pp. 431-460. (doi:10.1080/09585209400000057)
Gallhofer, S. and Haslam, J. (1994) Accounting and the Benthams: accounting as negation? Accounting, Business and Financial History, 4(2), pp. 239-274. (doi:10.1080/09585209400000045)
Gallhofer, S. and Haslam, J. (1994) The Mancunian joint stock bank. Journal of Accounting Case Research, 2(2), pp. 70-77.
Gallhofer, S. and Haslam, J. (1993) Approaching corporate accountability: fragments from the past. Accounting and Business Research, 23(Sup 1), pp. 320-330. (doi:10.1080/00014788.1993.9729900)
Gallhofer, S. (1992) [M]othering view on: "the non and nom of accounting for (m)other nature". Accounting, Auditing and Accountability Journal, 5(3), pp. 40-51. (doi:10.1108/09513579210017370)
Gallhofer, S. and Haslam, J. (1991) The aura of accounting in the context of a crisis: Germany and the First World War. Accounting, Organizations and Society, 16(5-6), pp. 487-520. (doi:10.1016/0361-3682(91)90039-H)
Lowe, E.A., Gallhofer, S. and Haslam, J. (1991) Theorizing accounting regulation in a global context: insights from a study of accounting in the Federal Republic of Germany. Advances in Public Interest Accounting, 4, pp. 143-177.
Ciancanelli, P., Gallhofer, S. , Humphrey, C. and Kirkham, L. (1990) Gender and accountancy: some evidence from the UK. Critical Perspectives on Accounting, 1(2), pp. 117-144. (doi:10.1016/1045-2354(90)02011-7)
Books
Gallhofer, S. and Haslam, J. (2003) Accounting and Emancipation: Some Critical Interventions. Series: Routledge studies in accounting. Routledge: New York, NY. ISBN 0415220149
Book Sections
Gallhofer, S. and Haslam, J. (2017) Critical theory. In: Roslender, R. (ed.) The Routledge Companion to Critical Accounting. Series: Routledge companions in business, management and accounting. Routledge: New York, pp. 55-67. ISBN 9781138025257
Kamla, R., Gallhofer, S. and Haslam, J. (2012) Islam, nature and accounting: Islamic principles and the notion of accounting for the environment. In: Napier, C. and Haniffa, R. (eds.) Islamic Accounting. Series: An Elgar research collection. Edward Elgar: Cheltenham. ISBN 9781848442207
Gallhofer, S. and Haslam, J. (2008) Emancipation. In: Edwards, J.R. and Walker, S.P. (eds.) The Routledge Companion to Accounting History. Series: Routledge companions. Routledge: London, pp. 485-502. ISBN 9780415410946
Gallhofer, S. and Haslam, J. (2008) The possibilities of accounting in the global context: Critical reflections on accounting and the internet as a new technology of communication. In: Lada, M. and Kozarkiewicz, A. (eds.) Rachunkowosc: W Otoczeniu Nowych Technologii. Wydawnictwo C.H. Beck: Warszawa, pp. 11-30. ISBN 9788325503789
Gallhofer, S. and Haslam, J. (2005) Social accounting: an historical perspective. In: Clubb, C. (ed.) The Blackwell Encyclopedia of Management Volume 1: Accounting. Wiley/Blackwell, pp. 388-393. ISBN 9781405118279
Gallhofer, S. (2000) Accounting and gender in academia and practice. In: Dahiya, S.B. (ed.) The Current State of Business Disciplines: Volume 1: Accounting. Spellbound Publications, pp. 243-348. ISBN 9788176000505
Gallhofer, S. and Haslam, J. (2000) Bentham on accounting: a summary analysis reflecting on the current concept of accountability. In: Dahiya, S.B. (ed.) The Current State of Business Disciplines: Volume 1: Accounting. Spellbound Publications, pp. 219-236. ISBN 9788176000505
Research Reports or Papers
Gallhofer, S. and Paisey, C. (2011) Women’s Voices; Work-Life Balance of Female Scottish Chartered Accountants. Other. The Institute of Chartered Accountants of Scotland.
Grants
Three small grants from the Institute of Chartered Accountants of Scotland for travel expenses and transcribing of interviews.
Supervision
- Corporate Governance
- Social and Environmental Reporting
- Accountancy Profession and Gender Issues
Teaching
Courses taught
- International Accounting (UG)
- Advanced International Financial Reporting (UG, MSc)
- Human Rights and Business (UG, MSc)
Previously taught
- Corporate Governance
- Critical Accounting
- Social and Environmental Accounting
- Accounting History
- Research Methodology and Methods
- Philosophy of Social Science Research (Doctoral Programme)
- Advanced Accounting Theory
- Introduction to Accounting
Additional information
Sonja has published extensively in top international accounting journals and is a co-author of Accounting and Emancipation (Routledge) and of book chapters on accounting history, social accounting, accounting and the Internet and accounting and gender.
She is currently an Associate Editor of Accounting and Business Research (2013-) and a member of several editorial boards, including, Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting and Accounting Forum. She has been a co-editor of the Pacific Accounting Review and of special issues of the Accounting, Auditing and Accountability Journal and Accounting Forum. Sonja has been engaged in research projects that received funding from the Institute of Chartered Accountants of Scotland (ICAS) and is the co-author of a research report on Work-Life Balance of Female Scottish Chartered Accountants.
Gilbert Scott Building, Glasgow G12 8QQ,