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

Position: Dr.
Phone No: 0131 451 3905
Research Interests: gender issues in the accountancy profession, public sector accounting and health care management, history of accounting as it interfaces with medical practice, gender issues in the accountancy profession, accounting for society and the environment
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