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Outputs (247)

Queering Accounting Spaces: Lived, Embodied and Violent Experiences of a Gay and Black Accounting Brazilian Lecturer (2024)
Journal Article
Dos Santos, T. A., França Lopes, I., & McGuigan, N. (online). Queering Accounting Spaces: Lived, Embodied and Violent Experiences of a Gay and Black Accounting Brazilian Lecturer. Gender, Work and Organization, https://doi.org/10.1111/gwao.13219

The objective of this paper is to critically reflect upon queer experiences in the academic workplace, answering how the intersectionality of a gay and Black accounting lecturer encounters the presence of his body in a capitalist workplace. Drawing o... Read More about Queering Accounting Spaces: Lived, Embodied and Violent Experiences of a Gay and Black Accounting Brazilian Lecturer.

Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK (2024)
Journal Article
Ghafran, C., & Yasmin, S. (online). Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK. Critical Perspectives On Accounting, Article 102771. https://doi.org/10.1016/j.cpa.2024.102771

This study leverages Bourdieu's concepts of capital and habitus, alongside an intersectionality framework, to examine the financialization of daily life within the British-Pakistani diaspora. Amidst the escalating pervasiveness of financialization in... Read More about Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK.

The power of oversight: Institutional investors as moderators of the earnings quality- information asymmetry nexus in Europe (2024)
Journal Article
Eliwa, Y., Haslam, J., Abraham, S., & Saleh, A. (online). The power of oversight: Institutional investors as moderators of the earnings quality- information asymmetry nexus in Europe. International Journal of Accounting and Information Management,

Purpose – While there is some evidence of a relationship between earnings quality and information asymmetry, there is limited evidence on the moderating role of institutional investors in this relationship. To fill this gap, this study aims to examin... Read More about The power of oversight: Institutional investors as moderators of the earnings quality- information asymmetry nexus in Europe.

Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South (2024)
Journal Article
Dos Santos, T. A., Lopes, I. F., & Mcguigan, N. (2024). Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South. Critical Perspectives On Accounting, 100, Article 102770. https://doi.org/10.1016/j.cpa.2024.102770

Diversity of voice is contentious in accounting education with marginalised groups remaining on the periphery. This study reflects on significant issues of diversity, dialogic pedagogy and inter-subjective exchanges by investigating an unpleasant tea... Read More about Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South.

Mediating ESG: Mapping individual responses to a changing field (2024)
Journal Article
Millar, J., Mueller, F., & Carter, C. (2024). Mediating ESG: Mapping individual responses to a changing field. Critical Perspectives On Accounting, 100, Article 102766. https://doi.org/10.1016/j.cpa.2024.102766

Previous studies have called for more research into the human dimension of environmental, social and governance (ESG) investing. Drawing on formal interviews and informal conversations with 57 fund managers and investment analysts working in the city... Read More about Mediating ESG: Mapping individual responses to a changing field.

Public Accountability in an Unpredictable World: Tales of the Unexpected (2024)
Journal Article
Ferry, L., Hyndman, N., Liguori, M., & Midgley, H. (in press). Public Accountability in an Unpredictable World: Tales of the Unexpected. Abacus: A Journal of Accounting, Finance and Business Studies,

This paper aims at providing an overview of the different research themes and concepts that surround the investigation of crises and how these affect the delivery of important public services. It offers a critical reflection on what crisis means, how... Read More about Public Accountability in an Unpredictable World: Tales of the Unexpected.

The slings and arrows of outrageous fortune: Exploring resilience in the third sector (2024)
Journal Article
Hyndman, N., Lapsley, I., & Liguori, M. (2024). The slings and arrows of outrageous fortune: Exploring resilience in the third sector. Financial Accountability and Management, 40(3), 247-259. https://doi.org/10.1111/faam.12400

This Special Issue is based on a selection of papers initially presented at the conference on “Resilience and the Third Sector” (Institute of Public Sector Accounting Research, University of Edinburgh, November 2022). The third sector is pervasive in... Read More about The slings and arrows of outrageous fortune: Exploring resilience in the third sector.

The role of cunning misrepresentations in entrepreneurial impression management (2024)
Journal Article
Giazitzoglu, A., Whittle, A., & Mueller, F. (2024). The role of cunning misrepresentations in entrepreneurial impression management. Entrepreneurship and Regional Development, 36(9-10), 1210-1231. https://doi.org/10.1080/08985626.2024.2357773

This paper develops a dramaturgical theory of cunning misrepresentations, an important but previously unexplored aspect of entrepreneurial impression management. By cunning misrepresentations, we refer not to illegal activities such as fraud or corru... Read More about The role of cunning misrepresentations in entrepreneurial impression management.

Is Social Media a Democratic Forum for Public Accountability in Times of Crisis? The Brazilian Government's Response to the COVID-19 Pandemic (2024)
Journal Article
Dos Santos, T. A., & Lopes, I. F. (in press). Is Social Media a Democratic Forum for Public Accountability in Times of Crisis? The Brazilian Government's Response to the COVID-19 Pandemic. Abacus: A Journal of Accounting, Finance and Business Studies,

The COVID-19 crisis has troubled the world. In the Brazilian context, many people struggled financially to survive a period of social isolation. Therefore, in the surge of the pandemic, making a decision or forming an opinion about government decisio... Read More about Is Social Media a Democratic Forum for Public Accountability in Times of Crisis? The Brazilian Government's Response to the COVID-19 Pandemic.

Participation Strategies and Ethical Considerations in NGO led Community-Based Conservation Initiatives (2024)
Journal Article
Ghafran, C., & Yasmin, S. (2024). Participation Strategies and Ethical Considerations in NGO led Community-Based Conservation Initiatives. Journal of Business Ethics, https://doi.org/10.1007/s10551-024-05665-4

This study examines the participation strategies of an environmental non-governmental organization (NGO) in community-based conservation (CBC) initiatives in the developing country context of Pakistan. We use local Pakistani concepts and terms to int... Read More about Participation Strategies and Ethical Considerations in NGO led Community-Based Conservation Initiatives.

Reflecting on Management Change in the UK Public Sector: Was it all Worth it? (2024)
Book Chapter
Hyndman, N., & Liguori, M. (2024). Reflecting on Management Change in the UK Public Sector: Was it all Worth it?. In I. Lapsley, & P. Miller (Eds.), The Resilience of New Public Management (317-344). Oxford University Press. https://doi.org/10.1093/oso/9780198883814.003.0014

Over almost three decades, central governments in many countries have engaged in reforms aimed at improving public-sector practices, with a main area of change involving accounting processes. Such changes (particularly with respect to financial accou... Read More about Reflecting on Management Change in the UK Public Sector: Was it all Worth it?.

Ministerial Directions (2023)
Report
Ferry, L., Murphie, A., & Midgley, H. (2023). Ministerial Directions. [No known commissioning body]

Timeliness of local auditor reporting on local government in England (2023)
Report
Ferry, L., & Midgley, H. (2023). Timeliness of local auditor reporting on local government in England. [No known commissioning body]

We welcome this Public Accounts Committee (PAC) inquiry and the National Audit Office (NAO) report, that it is based upon. Whilst for obvious reasons associated with COVID-19, financial accounts and annual reports of local authorities have been laid... Read More about Timeliness of local auditor reporting on local government in England.

Universities in a contested space: the dominance of calculative accounting practices and the development of a research agenda (2023)
Journal Article
Hyndman, N., Lapsley, I., & Liguori, M. (2024). Universities in a contested space: the dominance of calculative accounting practices and the development of a research agenda. Financial Accountability and Management, 40(1), 3-15. https://doi.org/10.1111/faam.12383

Over the last few decades, neoliberal, managerial, reforms have dominated the university sector in a number of different countries. Calculative practices, including performance measures and indicators, have spread and targets, in terms of research ou... Read More about Universities in a contested space: the dominance of calculative accounting practices and the development of a research agenda.

Accounting change in the public sector: rearranging deck chairs on the Titanic? (2023)
Book Chapter
Hyndman, N., & Liguori, M. (2024). Accounting change in the public sector: rearranging deck chairs on the Titanic?. In T. Rana, & L. Parker (Eds.), The Routledge Handbook of Public Sector Accounting. Routledge. https://doi.org/10.4324/9781003295945-7

Change and crisis are concepts often intertwined. In the public sector, ideas related to New Public Management (and associated accounting changes) were themselves introduced, from the 1970s onwards, in response to ballooning public-sector expenditure... Read More about Accounting change in the public sector: rearranging deck chairs on the Titanic?.

Rationalising externally-driven change: Charities and the exploitation of new-practice requirements (2023)
Journal Article
Hyndman, N., & Liguori, M. (2024). Rationalising externally-driven change: Charities and the exploitation of new-practice requirements. Nonprofit and Voluntary Sector Quarterly, 53(5), 1101-1128. https://doi.org/10.1177/08997640231204297

Although legitimacy is critical when attempting to introduce new practices in the nonprofit charity sector, little is known about individual processes of legitimation within such organizations, and how legitimacy emerges and interacts with perceived... Read More about Rationalising externally-driven change: Charities and the exploitation of new-practice requirements.

Accounting for the “harms” of social media firms: Dialogic accountability and discursive contestation in public hearings (2023)
Journal Article
Yusuff, K., Whittle, A., & Mueller, F. (2023). Accounting for the “harms” of social media firms: Dialogic accountability and discursive contestation in public hearings. Accounting, Auditing and Accountability Journal, https://doi.org/10.1108/AAAJ-11-2022-6165

Purpose
Existing literature has begun to identify the agonistic and contested aspects of the ongoing development of accountability systems. These “contests” are particularly important during periods of change when an accountability “deficit” has bee... Read More about Accounting for the “harms” of social media firms: Dialogic accountability and discursive contestation in public hearings.

Institutional Entrepreneurship in a Supreme Audit Institution: The National Audit Office and the use of data in financial audit (2023)
Book Chapter
Ferry, L., & Midgley, H. (in press). Institutional Entrepreneurship in a Supreme Audit Institution: The National Audit Office and the use of data in financial audit. In T. Rana, & L. Parker (Eds.), The Routledge Handbook of Public Sector Accounting. Routledge

This chapter covers the development of digital technology in audit at the United Kingdom’s Supreme Audit Institution, the National Audit Office. It argues that this represented a case of institutional entrepreneurship in which often quite junior memb... Read More about Institutional Entrepreneurship in a Supreme Audit Institution: The National Audit Office and the use of data in financial audit.