Our research focus

The research of ARC members is broadly focused around the following key areas:

  • The Accounting profession,
  • Governance and society,
  • Accountability
  • Globalisation.  

An overview of current interests

Under the above themes, the members of ARC have conducted, or are currently engaged in, a wide variety of research encompassing:

The Professional context:

  • Accountability and corporate governance
  • Disclosure/reporting relating to intellectual capital and sustainability reporting

The Social context

  • Gender and accounting
  • Language, culture and accounting
  • Educational and professional practices in accounting
  • Historical analysis of the social implications of financial management and accounting practices
  • Social mobility in the accountancy profession
  • The relationship between academe and the accountancy profession

The Global context

  • Accounting and society, with particular reference to the profession in Arab and Islamic contexts
  • Corporate governance in Japan, including the Japan Corporate Governance Forum
  • A critique of the globally dominant corporate governance system based on a reading of Robert Ozaki‚Äôs work
  • A historical project on financial accounting change in Hungary during its transition to a market-based economy


Our People

Phone No: 0131 451 3493
Research Interests: environmental and sustainability accounting in the Middle East and from an Islamic perspective, accounting for society - from critical Muslim intellectuals perspectives, Islamic finance for the elimination of poverty among Muslim women
Position: Dr.
Phone No: 0131 451 3558
Research Interests: corporate governance in Japan in the context of global issues, methodological issues debate in accounting and management, accounting and governance from an historical perspective
Position: Prof.
Phone No: 0131 451 8348
Research Interests: auditing, accounting profession, business ethics, corporate governance, corporate disclosure, corporate social responsibility and sustainability, intellectual capital, Islamic accounting and finance, auditing