The research and scholarship undertaken by the Accounting department covers the following broadly defined areas:
- Public sector accounting, audit, accountability and governance. In particular through the Accountability and Governance Research Cluster Specific research areas include public partnership collaborations, talent transition of finance professionals.
- Taxation- policy and practice, in particular through the Centre for Tax Governance.
- Accounting and Information systems. Specific research includes using interpretive and critical approaches to investigate corporate reporting innovations.
- Accounting Calculation. Specific research areas include fair value, and from a social and organisational perspective the relationship between accounting and nature, and income generation by Police Forces including charging for Special Policing Services.
- Accounting regulation including the process of regulation of private and public sector financial accounting and reporting.
- Accounting and Taxation Education including contemporary issues in tertiary level accounting education.
Publications
Accounting group members consistently publish in journal ranked as 4* world- leading and 3* internationally excellent by the Association of Business Schools. These journals include Accounting, Organizations and Society; British Journal of Management; Abacus; Accounting and Business Research; Accounting, Auditing and Accountability Journal; British Accounting Review; Critical Perspectives on Accounting; and Financial Accountability and Management.
Projects
Current research projects include public attitudes to taxation; talent transition; special policing services; integrated reporting, XBRL; participation of UK preparers in the IASB process; the use of fair value by financial institutions; accounting education; accountability and governance in tropical forest conservation; governing socio-ecological organisations using payments for ecosystem services; public sector accounting in conditions of austerity; political implications of government technical accounting reforms; financial analysts’ forecasts and learning behaviour; cross border acquisitions of and credit analysis for Chinese State-owned Enterprises.