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 Glasgow) analyses the development of government financial reporting in the European Union and the challenges of accounting for government guarantees. He is working with Lauren Ellul (University of Malta) on reforms of public sector budgeting and with Caroline Aggestam (Copenhagen Business School) and Marco Bisogno & Francesca Manes-Rossi (University of Salerno) on public sector accounting of non-exchange transactions.

Other activities

Ron has held a number of positions in organisations related to his research interests. He was an independent member of the UK Financial Reporting Advisory Board (2012-2018). He was the 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 (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. (2020), The accounting, budgeting and fiscal impact of COVID-19 on the United Kingdom, Journal of Public Budgeting, Accounting and Financial Management, 32(5): 785-795. DOI: 

Ellul, L. and Hodges, R. (2019), Reforming the government budgeting system in Malta, Journal of Public Budgeting, Accounting and Financial Management, 31(4): 518-538. DOI: 

Bisogno, M., Aggestam Pontoppidan, C., Hodges, R. and Manes-Rossi, F. (2019), “Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions”, Accounting in Europe, 16(2): 219-235. DOI:

Hodges, R. (2019), How might harmonization influence the future prevalence of public sector creative accounting? Tékhne - Review of Applied Management Studies, 16(1): 3-14.

Heald, D. and Hodges, R. (2018), Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting, Accounting and Business Research, 48(7): 782-804. 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: