Dr Charika Channuntapipat

Dr Charika Channuntapipat

The Department of Accounting
Lecturer in Accounting

Contact details

Birmingham Business School
Room 140, University House
University of Birmingham
Edgbaston, Birmingham
B15 2TT
United Kingdom

Charika is a lecturer in the Department of Accounting, Birmingham Business School. Her research interest focuses on the broad areas of sustainability accounting and accountability; non-financial reporting and assurance practices; and accounting profession. She joined the University of Birmingham in July 2017.


  • PhD in Accounting, Alliance Manchester Business School (2016).
  • MSc in Accounting, Organisations and Institutions, London School of Economics and Political Sciences (2011).
  • Bachelor of Accountancy (1st Hon, Chulalongkorn Business School (2009).


Charika joined Birmingham Business School in July 2017 as a Lecturer in Accounting. Prior joining the school, she was a doctoral researcher at Alliance Manchester Business School (AMBS). She was awarded her Ph.D. in Accounting in 2016 from AMBS. Her doctoral research highlights variation of sustainability assurance practice in the UK. She has been working to understand the practice from its practical setting and from the point of view of the practitioners. This research interest is still the core to her current research. Charika was also a graduate teaching assistant at AMBS teaching financial reporting for three consecutive years. 

Charika has presented her work at various international conferences and doctoral colloquia, during her doctoral years. Those include the International Perspective of Accounting (IPA) Conference in 2015, and the CSEAR International Congress on Social and Environmental Accounting Research in 2014.

Charika's professional backgrounds are in the areas of accounting advisory services, and corporate banking. Prior to her doctoral study, she worked with KPMG (Thailand) to help Thai listed companies with the IFRS adoption. She also has some experience in corporate banking as she worked for a large commercial bank in Thailand as a corporate credit analyst.


  • Financial Accounting Theory and Policy (PG)
  • Financial Accounting Theory (UG)
  • Principles of Financial Accounting (UG)
  • Widening Horizon Module: Fundamentals of Accounting and Finance (UG)

Postgraduate supervision

Qualitative research projects on ...
• Sustainability / integrated / non-financial reporting and assurance
• Accountability
• Accounting for sustainable development
• Accounting profession


Charika’s primary research interest focuses on the role and emergence of non-financial reporting and auditing practices (e.g. sustainability reporting and integrated reporting). These include standard setting process related to those practice; and the professionalisation of accounting firms to promote these non-financial assurance services. 

The interest on non-financial reporting and assurance practice continues from her doctoral research project on sustainability assurance practice in the UK, where she has engaged with accounting firms and non-accounting firms to explore the assurance practice from its practical settings. This makes the research interest one of the core areas to her current research.

Research interests

  • Accounting for sustainable development
  • Sustainability / integrated / non-financial reporting and assurance practices
  • Corporate communication and accountability
  • Accounting profession and public interests

 Current projects

  • Assurance practice for corporate sustainability reports
  • Accounting profession and public interests
  • Knowledge production of financial auditors
  • Issues in fast fashion industry: Design Plagiarism and the rise of social (media) police


Recent publications


Channuntapipat, C 2020, 'Can sustainability report assurance be a collaborative process and practice beyond the ritual of verification?', Business Strategy and the Environment. https://doi.org/10.1002/bse.2653

Channuntapipat, C, Samsonova-Taddei, A & Turley, SW 2020, 'Variation in sustainability assurance practice: an analysis of accounting versus non-accounting providers', The British Accounting Review, vol. 52, no. 2, 100843. https://doi.org/10.1016/j.bar.2019.100843

Channuntapipat, C, Samsonova-Taddei, A & Turley, SW 2019, 'Exploring diversity in sustainability assurance practice: evidence from assurance providers in the UK', Accounting, Auditing and Accountability Journal, vol. 32, no. 2, pp. 556-580. https://doi.org/10.1108/AAAJ-05-2017-2940


Channuntapipat, C 2017, Problematising sustainability assurance practice: roles of sustainability assurance providers. in G Gal, O Akisik & W Wooldridge (eds), Sustainability and Social Responsibility: Regulation and Reporting. Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, Springer Singapore, Singapore, pp. 81-116. https://doi.org/10.1007/978-981-10-4502-8_4

Special issue

Channuntapipat, C 2017, 'Assurance for Service Organisations: Contextualising Accountability and Trust', Managerial Auditing Journal, vol. 33, no. 4, pp. 340-359. https://doi.org/10.1108/MAJ-06-2017-1588