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. Those include the International Perspective of Accounting (IPA) Conference, and the CSEAR International Congress on Social and Environmental Accounting Research. 

Charika’s professional backgrounds are in the areas of accounting advisory services, and corporate banking. Prior her doctoral study, she worked for KPMG (Thailand) to help Thai listed companies with their 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

Charika is interested in supervising postgraduate qualitative research in the areas of non-financial reporting and assurance practices (e.g. sustainability reporting and integrated reporting); corporate communication and accountability; accounting profession and public interests.

Current supervision for doctoral research project:

  • Sustainability communication and accountability of listed state-owned companies in Thailand 


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


Journal articles:

Channuntapipat, C. & Samsonova-Teddei, A. & Turley, S. (forthcoming). ‘Exploring Diversity in Sustainability Assurance Practice: Evidence from Assurance Providers in the UK’, Accounting, Auditing & Accountability Journal.

Channuntapipat, C. (2018). ‘Assurance for service organisations: contextualising accountability and trust’. Managerial Auditing Journal, 33/4, 340-359.

Book Chapter:

Channuntapipat, C. (2018). ‘Problematising Sustainability Assurance Practice: Roles of Sustainability Assurance Providers’. In: GAL, G., AKISIK, O. & WOOLDRIDGE, W. (eds.) Sustainability and Social Responsibility: Regulation and Reporting. Singapore: Springer Singapore.