Dr Ataur Belal (MBA FCCA FHEA)

Accounting Group

Ataur Belal

I started my career with KPMG Bangladesh in 1990 and worked there as a trainee accountant (1990-1993) and later as a part-time consultant (1994-1997). In January 1994 I joined in Chittagong University, Bangladesh as a full-time lecturer in accounting. Within one year in January, 1995 I was promoted to the post of Assistant Professor because of my excellent performance. After that I worked in Sheffield University Management School for over three years (1999-2002) as a part-time tutor. I left Sheffield in 2003 to take up my current full-time position at Aston Business School. My teaching interest includes social and environmental accounting, financial accounting and international accounting. I held visiting positions and taught in the universities of Toulouse (France), Regensburg (Germany) and De los Andes (Colombia). During my time at Aston for over a decade I have served on various committees such as University Research Ethics Committee, Post Graduate Teaching and Leaning Committee and Staff- Student Consultative Committee. In addition, I have taken on a number of administrative and managerial roles including being Head of Accounting Group, Director of M.Sc. Accounting and Finance and Member of the Aston Business School Board. I am currently Head of Accounting Group at Aston.

My principal research interest lies in the area of social and environmental accounting. My work in this area has led to a number of international large project collaborations funded by the British Council. My work has attracted over 900 Google scholar citations. Currently I have editorial responsibilities in two journals and editorial board memberships in another two journals. I have presented my research in leading international conferences and workshops in various countries. My research papers have appeared in the leading international journals in the field such as Work, Employment and Society [ABS 4*]., Auditing and Accountability Journal [ABS 3*], Journal of Business Ethics [ABS 3* and FT Ranked], Critical Perspectives on Accounting [ABS 3*], Accounting Forum [ABS 3*], Managerial Auditing Journal [ABS 2*] and Advances in Accounting [ABS 2*].

Position: Reader and Head of Group
Phone: +44(0)121 204 3031
Email: a.r.belal@aston.ac.uk


  • Ph D, University of Sheffield, 2004. Subject: Corporate Social Reporting
  • PCHE, University of Sheffield, 2002.
  • MBA, University of Wales, 1998.
  • M Com, University of Chittagong, Bangladesh, 1990.
  • B Com, University of Chittagong, Bangladesh, 1989.
  • Reader, Aston Business School. (August 2014 - Present)

  • Senior Lecturer, Aston Business School. (August 2011 - August 2014)
  • Visiting Lecturer, University od De Los Andes, Colombia. (2013)
  • Lecturer, Aston Business School. (January 2003 - July 2011)
  • Visiting Lecturer, University of Regensburg, Germany. (2008)
  • Visiting Lecturer, University of Toulouse, France. (2006)
  • Lecturer, Assistant Professor & Associate Professor, University of Chittagong, Bangladesh. (January 1994 - December 2002)
  • Assistant Professor, University of Chittagong, Bangladesh. (January 1995 - September 1997)

As a member of Accounting Group in the business school I'm currently teaching financial and sustainability accounting at the undergraduate level and postgraduate levels.

In addition, I'm supervising four doctoral students working on the research theme of NGO accountability and another two on sustainability reporting. I'm also engaged in supervising and postgraduate students.


I taught the following modules successfully at all levels of the undergraduate course in Sheffield University Management School (SUMS):

  • MGT 119 Introduction to Financial Accounting
  • MGT 102 Introduction to Management Accounting
  • MGT 211 Intermediate Management Accounting
  • MGT 301 Financial Accounting
  • MGT 302 Financial Reporting Theory (including social & environmental accounting)

At Aston I've successfully taught the following undergraduate and postgraduate modules:

  • BF 1101  Principles of Financial Accounting
  • BF 1162  Financial Accounting: an international perspective
  • BF 2211  Financial Accounting
  • BF 1169 International Accounting
  • BFM 221 Financial Statement Preparations
  • BFM 155 Sustainability Accounting and Accountability [Online Module]
  • BFM 223 Sustainability Accounting and Accountability
  • BFM 236 Financial Accounting and Reporting
  • BFMDISS, MSc Dissertation
  • BUP100, Undergraduate Placement Assessment
  • DR1SUP, Doctoral Supervision 1
  • DR2SUP, Doctoral Supervision 2
  • DR3SUP, Doctoral Supervision 3
  • XPBA01, Placement

As part of Aston Business School's Internationalisation Programme in 2005 I delivered a course on International Accounting to a group of postgraduate students at the University of Toulouse, France. I also delivered the same course in 2008 at the University of Regensburg, Germany.  During the period of 1994-1997 I've also taught at the University of Chittagong, Bangladesh. I have worked as an external examiner for doctoral theses in the UK and abroad.

My current research focuses on corporate social responsibility [CSR] reporting from the context of developing countries. In particular, my interest is to find out why Bangladeshi managers started to disclose social and ethical information and also what are the attitudes of different Bangladeshi stakeholder groups towards this new phenomenon. My more recent interest includes case studies of CSR and its reporting practices around the world, particularly UK, Brazil, Russia, India and China.

  • Belal, Ataur (with Stuart Cooper and Prasanta Dey), (£40,000) Climate Change Issues and environmental performance of Small and Medium-sized Enterprises in India and the UK. In collaboration with the Jadavpur University, India. Awarded by British Council. Date awarded 12/03/2012 [for 2 years, ongoing]. [Co-investigator]
  • Belal, Ataur (with Stuart Cooper and Prasanta Dey), (£45,000) Corporate Reporting & Embeddedness of Environmental and Climate Change Issues in Bangladesh. In collaboration with the Dhaka University, Bangladesh. Awarded by British Council. Date awarded 12/03/2009 [for 3 years]. Completed in September, 2013. [Principal investigator] 
  • 2008 Aston Business School's Internal Fund [£1000] for the project on "Corporate Social Responsibility (CSR) reporting in a multinational subsidiary in Bangladesh: A Case Study". Completed in December, 2011. [Principal investigator]
  • Belal, Ataur (with Reiner Grundmann and Prasanta Dey), (£15,000) Corporate Climate Change reporting and the media in BRICs. Awarded by Aston University, UK [Top ranked project in the sustainability related projects competition]. Date awarded August 2009 [for 1 year]. Completed in December, 2011. [Joint Principal investigator] 
  • 5th APIRA 2007 Research Fund based in New Zealand [NZ$3000] for my research work on CSR Reporting.
  • 2007 British Academy's Conference Funding [£800] for the attendance of 5th APIRA Conference in New Zealand.
  • Sheffield University Management School Grant (2000 – 2002) for undertaking doctoral work on corporate social reporting. One paper arising from the project has already been published in the refereed journals: Corporate Social Responsibility and Environmental Management, Critical Perspectives of Accounting, Journal of Business Ethics and Accounting, Auditing and Accountability Journal (see below). Several conference presentations were made from the materials arising from the project (see below).
  • A project Funded by Chittagong University (Bangladesh) Research Cell (1995-1996) which investigated job satisfaction of professional accountants in Bangladesh.  The findings of the study were reported later in Chittagong University Studies in the form of an academic refereed paper. 

PhD Supervision and Assessment Experience

  • Mr Mohi Uddin, Accountability Changes in an NGO: Institutional and Resource Dependency Perspectives on BRAC, Bangladesh, Completed January, 2014. Now a full time lecturer in the Business School of Queens University of Belfast. [Main Supervisor]

  • Mr Rezaul Kabir, A Case Study ofSustainability Reporting in Garments Manufacturing Company in Bangladesh, Expected Submission Date 29 July, 2015. Now a full time Assistant Professor at the Institute of Business Administration, Dhaka University. [Main Supervisor]

  • Mr Teng Li, A Case Study ofSustainability Reporting in a Chines State Owned Oil Company, Expected Submission Date 30 September, 2015. [Main Supervisor]

  • Ms Miranti Dewi, A Case Study of NGO Accountability in Indonesia, Expected Submission Date 30 September, 2016. [Main Supervisor]

  • Mr. Muhammad Al Mahameed, CSR Reporting in Arab Spring Countries, Expected Submission Date 30 September, 2018. [Main Supervisor]

I have worked as an external examiner for doctoral theses at the following universities: Queen Mary University of London, Nottingham Trent University, Middlesex University, Macquarie University and Royal Melbourne Institute of Technology. In addition, I have worked as an internal examiner for a number of doctoral theses at Aston.

  • Fellow, Association of Chartered Certified Accountants.
  • Fellow, Higher Education Academy.
  • Fellow, The Institute of Chartered Accountants of Bangladesh.
  • Fellow, The Institute of Cost and Management Accountants of Bangladesh.
  • Member, British Accounting Association.
  • Associate Editor, Accounting Forum. (January 2014 - Present)
  • Editor, Advances in Environmental Accounting and Management. (January 2014 - Present)
  • Editorial Review Board Member, Issues in Social and Environmental Accounting.
  • Editorial Review Board Member, Journal of Financial Reporting and Accounting.

Articles in Refereed Academic Journals Since 2014

  • Belal, A.and Owen, D. (2016). The rise and fall of corporate social responsibility reporting in a multinational subsidiary in Bangladesh: a longitudinal case study. Accounting, Auditing & Accountability Journal, 29 (1) Forthcoming. [ABS 3*]
  • 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. Forthcoming [ABS 4*]   http://wes.sagepub.com/content/early/2015/06/30/0950017015574824.full
  • Muttakin, M.B., Khan, A.R. and Belal, A.R. (2015), “Intellectual capital disclosures and corporate governance:  An empirical examination”, Advances in Accounting, 31 (2): Forthcoming. [ABS 2*]
  • Belal, A. Cooper, S. and Khan, N. (2015). Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh? Critical Perspectives on Accounting, Forthcoming [ABS 3*]  doi:10.1016/j.cpa.2015.01.005
  • Belal, A., Abdelsalam, O., and Nizamee, S. (2015), Ethical Reporting in Islami Bank Bangladesh Limited (1983-2010), Journal of Business Ethics, Vol 129 (4): 769–784. [ABS 3*] http://link.springer.com/article/10.1007%2Fs10551-014-2133-8 
  • 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. [ABS 1*] http://onlinelibrary.wiley.com/doi/10.1002/csr.1304/ful

Some Selected Earlier Articles in Refereed Academic Journals





Book Chapters


  • 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.http://www.greenleaf-publishing.com/productdetail.kmod?productid=4083
  • 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.
  • Belal, A.R. & Lubinin, V. 2008. Corporate Social Disclosures (CSD) in Russia.  In S.O.Idowu, & W.L.Filho (Eds.), Global Practices of Corporate Social Responsibility. Berlin: Springer. http://www.springer.com/economics/social+policy/book/978-3-540-68812-9


Research Recognition and Impact

Administrative Roles and Responsibilities

  • Head of Group. (January 2015 - Present) 
  • Member, Senior Management Team, Aston Business School. (January 2015 - Present)
  • M.Sc. Accounting & Finance Course Director. (September 2010 - December 2014)
  • Member, Aston University Senate, Since 2013 -

Journal Involvement

I’m also on the editorial board of the following journals:

  • Issues in Social and Environmental Accounting 
  • Journal of Financial Reporting and Accounting

Ad hoc Academic Reviewer for the following journals:

  • Accounting and Business Research
  • Accounting, Auditing and Accountability Journal 
  • Journal of Management Studies 
  • Journal of Business Ethics 
  • Critical Perspectives on Accounting 
  • The British Accounting Review 
  • Accounting Forum 
  • Accounting Education: An International Journal 
  • Research in Accounting in Emerging Economies 
  • Journal of Applied Accounting Research 
  • Journal of Islamic Accounting and Business 
  • Corporate Social Responsibility and Environmental Management.

External appointments

  • Currently I am working as an external examiner for M.Sc. Accounting and Financial Management programme in Middlesex University Business School, UK. [Since 2013]

  • Chair of the Sub-committee on CSR in Emerging Economies of the Executive Council of Centre for Social and Environmental Accounting Research (CSEAR), University of St. Andrews, UK [2006-2012]

Excellent Different Distinctive