Dr Nick Rowbottom

Dr Nick Rowbottom

The Department of Accounting
Reader in Accounting

Contact details

Dept of Accounting
Birmingham Business School
University House
University of Birmingham
B15 2TT

Nick is a Reader in Accounting whose research focuses on how extensions and innovations in the corporate reporting measurement model are shaped, constructed and implemented. Through publications, funding, and collaborations with regulators, practitioners and firms, Nick is an active researcher in the fields of ‘wider’ corporate reporting, digitisation and accounting technology, and an Associate of the Lloyds Banking Group Centre for Responsible Business. Nick teaches at undergraduate and postgraduate level across the School.


PhD (Birmingham)

Postgraduate supervision

I welcome applications from those considering pursuing a PhD in the fields of management commentary, integrated reporting, 'sustainability' / ESG / CSR reporting and XBRL.


Research Interests

Narrative Corporate Reporting (management commentary, sustainability/SEA/CSR, ESG, integrated reporting standards and standardisation)

Digital Corporate Reporting (and XBRL)

Research Funding

 I. Troshani & N. Rowbottom. ‘Digital Corporate Reporting and XBRL: international practice and implications’, CPA Australia (2021) A$9,951.

I. Troshani, B. Howieson & N. Rowbottom. ‘Digital transformation of corporate information infrastructure for sustainability reporting’, AFAANZ Research Fund (2020-2021) A$6,837.

N. Rowbottom ‘The Development of Global Accountability Standards: Competition, Collaboration and Standardisation’, BBS Responsible Business Seedcorn Fund (2019-2020) £2,850.

D. Herbert. & N. Rowbottom ‘The Education Experience of Widening Participation Students’, UoB Education Enhancement Fund  (2014-2015) £5,260.

N. Rowbottom, 'An investigation of the business case for investor relations and online reporting', UK ESRC INDEX scheme (2008) £3,000.

A. Lymer, N. Rowbottom & A. Allam 'Measuring and understanding the demand for online corporate reporting', UK ESRC (2003-2004) £75,000.


Journal Articles

Rowbottom, N., Locke, J. & Troshani, I. (2021). ‘When The Tail Wags The Dog? Digitalisation And Corporate Reporting’, Accounting, Organizations & Society. https://doi.org/10.1016/j.aos.2021.101226 

Troshani, I. & Rowbottom, N. (forthcoming). ‘Digital Corporate Reporting: Research Developments and Implications’, Australian Accounting Review. http://doi.org/10.1111/auar.12334

Munasinghe, A., Cuckston, T. & Rowbottom, N. (2021). ‘Sustainability certification as marketisation: Rainforest Alliance in the Sri Lankan tea production industry’, Accounting Forum 45/3, p247-272. https://doi.org/10.1080/01559982.2021.1893053

Troshani, I., Locke, J. & Rowbottom, N. (2019). 'Transformation of accounting through digital standardisation: Tracing the construction of the IFRS taxonomy', Accounting, Accountability & Auditing Journal 32/1, 133-162.https://doi.org/10.1108/AAAJ-11-2016-2794 

Locke, J., Rowbottom, N. & Troshani, I. (2018). 'Sites of Translation in Digital Reporting', Accounting, Accountability & Auditing Journal 31/7, 2006-2030 https://doi.org/10.1108/AAAJ-07-2017-3005 

Rowbottom, N. (2017). ‘Widening Participation and Contextual Entry Policy in Accounting and Finance’, Accounting Education 26/3, 242-264 http://dx.doi.org/10.1080/09639284.2017.1284004 

Rowbottom, N. & Locke , J. (2016). ‘The Emergence of <IR> Integrated Reporting’, Accounting & Business Research 46/1, 83-115. http://dx.doi.org/10.1080/00014788.2015.1029867 

Rowbottom, N. & Schroeder, M. (2014). ‘The Rise and Fall of the UK Statutory Operating & Financial Review’, Accounting, Auditing & Accountability Journal 27/4, 655-685. http://dx.doi.org/10.1108/AAAJ-09-2012-1107 

Rowbottom, N. (2013).  ‘A-level Subject Choice, Systematic Bias and University Performance: the Case of Accounting’, Accounting Education 22/3, 248-267. http://www.tandfonline.com/doi/full/10.1080/09639284.2013.799840 

Rowbottom, N. & Lymer, A. (2010). ‘Exploring the Use and Users of Narrative Reporting in the Online Annual Report’, Journal of Applied Accounting Research, 11/2, 90-108. 

Rowbottom, N. & Lymer, A. (2009). ‘Exploring the Use of Online Corporate Reporting Information’, Journal of Emerging Technologies in Accounting, 6, 27-44. 

Rowbottom, N. & Lymer, A. (2009). 'Exploring the use of Online Corporate Sustainability Information', Accounting Forum, 33, 176-186. 

Rowbottom, N., Allam, A. & Lymer, A. (2005). An Exploration of the Potential for Studying the Usage of Investor Relations Information through the Analysis of Web Server Logs, International Journal of Accounting Information Systems, 6, 31-53. 

Rowbottom, N. (2002). 'The Application of Intangible Asset Accounting and Discretionary Policy Choices in the UK Football Industry', British Accounting Review, 34, 335-355.

View all publications in research portal