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Publications

All members of the group are research active and strive to publish in leading international journals, as well as author academic textbooks and professional reports. A selection of recent publications is provided below.

2017

  • Gebreiter, F. (2017). Accounting and the emergence of care pathways in the National Health Service. Financial Accountability and Management, forthcoming.

 

2016

  • Belal, A. R. , Spence, C., Carter, C., & Zhu, J. (2016). The Big 4 in Bangladesh: caught between the global and the local. Accounting, Auditing and Accountability Journal, In press.  
  • Gebreiter, F, (2016) Comparing the incomparable: hospital costing and the art of medicine in post-war Britain. British Accounting Review. Forthcoming.
  • Gebreiter, F. and Ferry, L. (2016). Accounting and the “insoluble” problem of health care costs. European Accounting Review, 25(4), 719-733.
  • Spence, C., Carter, C., Belal, A., Husillos, J., Dambrin, C and Archel, P., 2016. Tracking habitus across a transnational professional field. Work, Employment and Society. 30 (1): 3-20. 
  • Lowe, A. Yesh Nama and Ivo de Loo (2016). Cutting the Gordian knot [?]: A response to Lukka & Vinnari, Accounting Auditing and Accountability Journal, 29(2), 305-316.

 

2015

  • Belal, A.,Cooper, S. and Khan, N., 2015. Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh? Critical Perspectives on Accounting, 33: 44-58.
  • Belal, A.,Abdelsalam, O., and Nizamee, S. 2015, Ethical Reporting in Islami Bank Bangladesh Limited (1983-2010), Journal of Business Ethics, 129(4), 769-784.
  • Belal, A., and Owen, D., 2015. The rise and fall of corporate social responsibility reporting in a multinational subsidiary in Bangladesh: a longitudinal case study, Accounting, Auditing & Accountability Journal, 28(7), 1160-1192.
  • Gebreiter, F. (2015) Hospital accounting and the history of health care rationing in Britain. Accounting History Review. 25(3), 183-199.
  • Locke, J., Lowe, A., Lymer, A. (2015), Interactive data and retail investor decision-making: an experimental study. Accounting & Finance, 55: 213–240. 
  • De Loo I., Cooper S., Manochin M.(2015) ‘Enhancing the transparency of accounting research: the case of narrative analysis’ Qualitative Research in Accounting and Management, 12 (1): 34-54.
  • Manochin, M. &Cooper S. (2015) ‘Dialogic education: reflections from an accounting course’, International Journal of Critical Accounting, 7(1), 49-72.
  • Muttakin, M. B., Khan, A. , & Belal, A. R. (2015). Intellectual capital disclosures and corporate governance: an empirical examination . Advances in Accounting , 31.2: 219-227.
  • Wihantoro, Y., Lowe, A., Cooper, S., Manochin, M. (2015). Bureaucratic reform in post-Asian crisis Indonesia: Case study insights from the Directorate of Tax. Critical Perspectives on Accounting, 31, 44-63.

 

2014

  • Nama, Y.& Lowe, A. (2014). "The ‘situated functionality ‘of accounting in private equity practices: A social ‘site ‘analysis." Management Accounting Research 25.4: 284-303.
  • Sharma, U., Stewart, L. & Lowe, A. (2014). "Accountants as institutional entrepreneurs: changing routines in a telecommunications company." Qualitative Research in Accounting & Management 11.3: 190-214.
  • Sharmin, S., Khan, Niaz & Belal, A. (2014). Corporate Community Involvement in Bangladesh: An Empirical Study. Corporate Social Responsibility and Environmental Management. 21(1) 41-51.
  • Tucker, B., & Lowe, A. (2014). "Practitioners are from Mars; academics are from Venus?: An investigation of the research-practice gap in management accounting." Accounting, Auditing & Accountability Journal 27.3: 394-425.

 

2013 

  • Belal, A. R.,Cooper, S. M., & Roberts, R. W. (2013, June). Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies. In Accounting Forum, Vol. 37, No. 2, pp. 81-91
  • Guilloux, V., Locke, J., &Lowe, A. (2013). Digital business reporting standards: mapping the battle in France. European Journal of Information Systems, 22(3), 257-277.
  • McWilliams, C., & Manochin, M. M. (2013). Engaging junior doctors: evidence from “open spaces” in England. Journal of Health Organization and Management, 27(4), 520-526. 2012

 

2012

  • De Loo, I., & Lowe, A. (2012). Author-itative interpretation in understanding accounting practice through case research. Management Accounting Research, 23(1), 3-16.
  • Lowe, A.,Locke, J., & Lymer, A. (2012). The SEC's retail investor 2.0: interactive data and the rise of calculative accountability. Critical Perspectives on Accounting, 23(3), 183-200.
  • Wagiciengo, M. M., & Belal, A. R. (2012). Intellectual capital disclosures by South African companies: A longitudinal investigation. Advances in Accounting, 28(1), 111-119.

 

2011

  • Belal, A. R.(2011). Students' perceptions of Computer Assisted Learning: an empirical study. International Journal of Management in Education, 5(1), 63-78.
  • Belal, A. R.,& Cooper, S. (2011). The absence of corporate social responsibility reporting in Bangladesh. Critical Perspectives on Accounting, 22(7), 654-667.
  • De Loo, I., &Lowe, A.(2011). Mixed methods research: don't–“just do it”. Qualitative Research in Accounting & Management, 8(1), 22-38.
  • Humphrey, C., Kausar, A., Loft, A., & Woods, M. (2011). Regulating audit beyond the crisis: A critical discussion of the EU Green Paper. European Accounting Review, 20(3), 431-457.
  • Manochin, M., Brignall, S., Lowe, A., & Howell, C. (2011). Visual modes of governmentality: Traffic lights in a housing association. Management Accounting Research, 22(1), 26-35.
  • Woods, M.(2011). A commentary on ‘contextualizing the intermediate financial accounting courses in the financial global crisis’. Accounting Education, 20(5), 525-528.

 

2010

  • Bailey, S. J., Asenova, D., Hood, J., & Manochin, M. M. (2010). An exploratory study of the utilisation of the UK’s prudential borrowing framework. Public Policy and Administration, 25(4), 347-363.
  • Belal, A. R., & Roberts, R. W. (2010). Stakeholders’ perceptions of corporate social reporting in Bangladesh. Journal of Business Ethics, 97(2), 311-324.
  • Belal, A. R., Kabir, M. R., Cooper, S., Dey, P., Khan, N. A., Rahman, T., & Ali, M. (2010). Corporate environmental and climate change disclosures: Empirical evidence from Bangladesh. Research in Accounting in Emerging Economies, 10, 145-167.
  • Sharma, U., Lawrence, S., & Lowe, A. (2010). Institutional contradiction and management control innovation: A field study of total quality management practices in a privatized telecommunication company. Management Accounting Research, 21(4), 251-264.

 

2009

  • Basioudis, I. G., & de Lange, P. A. (2009). An assessment of the learning benefits of using a web-based learning environment when teaching accounting. Advances in accounting, 25(1), 13-19.
  • Belal, A. R., & Momin, M. (2009). Corporate social reporting (CSR) in emerging economies: a review and future direction. Research in Accounting in Emerging Economies, 9, 119-143.
  • Humphrey, C., Loft, A., & Woods, M. (2009). The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis. Accounting, Organizations and Society, 34(6), 810-825.
  • Woods, M., Dowd, K., & Humphrey, C. (2008). Market risk reporting by the world’s top banks: evidence on the diversity of reporting practice and the implications for international accounting harmonisation. Spanish Accounting Review, 11(2), 9-42.
  • Woods, M., Humphrey, C., Dowd, K., & Liu, Y. L. (2009). Crunch time for bank audits? Questions of practice and the scope for dialogue.Managerial Auditing Journal, 24(2), 114-134.
  • Woods, M.(2009). A contingency theory perspective on the risk management control system within Birmingham City Council. Management Accounting Research, 20(1), 69-81.

 

2008

  • Basioudis, I. G. (2008). The introduction of ‘surprise tests’ in teaching accounting. Accounting Education: an international journal, 17(2), 205-208.
  • Locke, J., & Lowe, A. (2008). Evidence and implications of multiple paradigms in accounting knowledge production. European Accounting Review, 17(1), 161-191.
  • Lowe, A., & Locke, J. (2008). Enterprise resource planning and the post bureaucratic organization:“Formalization” as trust in the system versus “solidarity” as trust in individuals. Information Technology & People, 21(4), 375-400.
  • Manochin, M. (2008). The role of trust in the resource allocation process of an old university.International Journal of Economic Sciences and Applied Research, (2), 38-52.
  • Manochin, M., Jack, L, Howell, C (2008):  The boundaries of reporting sustainable development in social housing, Public Money and Management 28 (6) pp 345-352.
  • Woods, M. (2008), “The history, theory and practice of resource allocation models in UK universities” The Journal of Finance and Management in Colleges and Universities, Vol. 5, June, pp.139-155.
  • Woods, M., Grubnic, S. (2008), “Linking Comprehensive Performance Assessment to the Balanced Scorecard: Evidence from Hertfordshire County Council” Finance Accountability and Management, Vol.24, Issue 3 (August 2008), pp.343-361.
  • Dowd, K.; Cotter, J.; Humphrey, C.; Woods, M. (2008), “How unlucky is 25 sigma?” Journal of Portfolio Management, Vol. 34, Number 4, Summer 2008, pp.76-80.
  • Woods, M.; Dowd, K.; Humphrey, C. (2008), “The Value of Risk Reporting: A Critical Analysis of Value-at-Risk Disclosures in the Banking Sector” International Journal of Financial Services Management, Vol. 8 (1), pp. 45-64.

 

2007

  • Basioudis, I. G. (2007), "Auditor's engagement risk and audit fees: the role of audit firm alumni",Journal of Business Finance and Accounting, vol 34, pp. 1393-1422
  • Basioudis, I. G.  and J R Francis (2007), "Big 4 audit fee premiums for national and office-level industry leadership in the United Kingdom", Auditing: a Journal of Practice and Theory, vol 26, No 2, pp. 143-166
  • Belal, A. & Owen, D. (2007) “The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh: An engagement based study”, Accounting, Auditing and Accountability Journal Vol. 20 No. 3, Pp.472-494.
  • Henry W., Crawford M., Manochin, M., McKendrick J., Porter B., and W. Stein (2007):  Audit Committees in Scottish Local Authorities 1998 -2005', Public Policy and Administration, Vol. 22, No 3, p.p. 3003 - 318.
  • Hood J., Asenova D., Bailey S., and M. Manochin (2007): The UK's Prudential Borrowing Framework - A retrograde step in managing risk?, Journal of Risk Research,  Vol. 10, No 1, p.p. 49 - 66.
  • Locke, J. and Lowe A. (2007) A Biography: Fabrications in the life of an ERP package,Organization Vol, 14(6): 793-814.
  • Locke, J., & Lowe, A.(2007). XBRL: an (open) source of enlightenment or disillusion?. European Accounting Review, 16(3), 585-623.
  • Lowe, A.,& Koh, B. (2007). Inscribing the organization: Representations in dispute between accounting and production. Critical Perspectives on Accounting, 18(8), 952-974.
  • Lowe, A.,& McIntosh, A. (2007). Knowledge management in a New Zealand tree farming company: Ambiguity and resistance to the “technology solution”. Journal of Organizational Change Management, 20(4), 539-558.
  • Woods, M.(2007), “Linking risk management to strategic controls: A Case Study of Tesco plc”International Journal of Risk Assessment and Management, Vol. 7 (8), pp. 1074-1088.

 

2014

  • Weaver, Lisa (2014) Managing the Transition to IFRS-Based Financial Reporting: A Practical Guide to Planning and Implementing a Transition to IFRS or National GAAP, Wiley, London.

2011

2010

  • Basioudis I G. Financial Accounting: A Practical Introduction. Pearson Education, London, 2010

2008

2007

  • Woods, M.; Kajuter, P.; Linsley, P. (2007), (eds) International Risk Management Systems, Internal Control and Corporate Governance, Oxford, Elsevier.

2015

  • Belal, A. (2015). Social and Environmental Accountability in Developing Countries. In D. Jamali, C. Karam and M. Blowfield (Ed.), Development-Oriented CSR, Sheffield: Greenleaf Publishing. 

2012

  • Locke, J., & Lowe, A.(2012). Process flowcharts: Malleable visual mediators of ERP implementation., in Francois-Régis Puyou, Paolo Quattrone, Chris McLean, and Nigel Thrift (eds) Imagining Organizations; Performative Imagery in Business and Beyond, Routledge.

2009

  • Bahia, S., Belal, A. R., & Khan, N. A. 2009. Corporate Social Disclosure of Supply Chain Issues: A Focus on Selected Global Companies. In P. Maiti (Ed.), Corporate Social Responsibility: Critiques, Policies and Strategies, Vol. 2: 133-151. Jodhpur, India: Sharda Publishing House.

2008

  • Brignall, T. J. S. (2008) An Accounting and Finance Perspective on Performance Measurement and Management. IN HOLLOWAY, R. T. J. (Ed.) Perspectives on Performance. Palgrave Macmillan.