Professor Ron Hodges

Professor Ron Hodges

The Department of Accounting
Emeritus Professor of Accounting

Contact details

University of Birmingham
B15 2TT

Ron is a member of the Institute of Chartered Accountants in England and Wales and the Association of Chartered Certified Accountants. His research interests include the regulation of public sector accounting; public sector governance, audit and accountability; the private finance initiative and other forms of public partnership collaboration.


  • MBA in Financial Studies, University of Nottingham, 1991.
  • Fellow of the Association of Chartered Certified Accounts , 1981
  • Fellow of the Institute of Chartered Accountants in England and Wales, 1976

Postgraduate supervision

Ron has retired from full-time research work and is no longer accepting new PhD students.


Ron has investigated the context and development of accounting in a number of public service areas. His current research with David Heald (University of Aberdeen) analyses the development of government financial reporting in the European Union and the challenges of accounting for government guarantees.

Other activities

Ron has held a number of positions in organisations related to his research interests. He is an independent member of the UK Financial Reporting Advisory Board (

Previous external roles have included honorary treasurer and a trustee of the British Accounting and Finance Association (2010-2012) and an independent director of Gedling Homes (2006-2012). He was a member of the National Audit Office expert panel for its inquiry into PFI in social housing in 2010 and acted as a special advisor to the Communities and Local Government Committee of the House of Commons for its inquiry into the audit and inspection of local government in 2011. He was a member of the Research Board of CIMA (2005-2014), a member of the ACCA Global Sector Forum from (2006-2015) and the UK representative on the Board of the Comparative International Government Accounting Research (CIGAR) Network (2012-2015).


A selection of recent publications

Heald, D. and Hodges, R. (2018), Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting, Accounting and Business Research, forthcoming, DOI:

Hodges, R. and Lapsley, I. (2016), A Private Sector Failure, A Public Sector Crisis - Reflections on the Great Recession, Financial Accountability & Management, 32(3), 265-280. DOI:

Hodges, R (2016), New Development: The Conundrum of fair value measurement - evidence from the UK FRAB, Public Money and Management, 36(3): 227-230. DOI:

Van Helden, J. and Hodges, R. (2015), Public Sector Accounting and Budgeting for non-specialists, (Palgrave, London). ISBN: 9781137376985

Heald, D. and Hodges, R (2015), Will Austerity be a Critical Juncture for European Public Sector Financial Reporting? Accounting, Auditing and Accountability Journal, 28(6): 993-1015. DOI:

Hodges, R (2013), Accountability and Accounting for PPPs, chapter 18, pp. 413-437 in de Vries, P and Yehoue, E. (eds.), The Routledge Companion to Public Private Partnerships, (Routledge, Washington DC). ISBN: 9780415781992

Abu Hasan, H., Frecknall Hughes, J., Heald, D., and Hodges, R. (2013), Auditee Perceptions of External Evaluations of the Use of Resources by Local Authorities, Financial Accountability and Management, 29(3): 291-326. DOI: