Accounting, Accountability and Ethics Research Cluster

The Accounting, Accountability and Ethics Research Cluster researches issues across all areas of the discipline/profession. Many accountancy issues require investigation to understand and evaluate their contribution to the field. This is because accounting figures often present meaning and connotations from their underlying transaction and the behavioural tendencies of those presenting the final figures. 

These connotations have implications for internal and external decision-making functions, warranting research which offers solutions to organisational problems. This is to aid growth and sustainability from the perspective of relevant stakeholders. 

We research these themes across private, public and charity sector organisations. We use qualitative, quantitative and mixed-method approaches in our research. We also engage in interdisciplinary research with our colleagues in the business school.

Our aims

The aims of the research cluster are:

• To carry out cutting-edge research in accounting
• To prospect for funding in the area of accounting from different organisational categories e.g. profit making, governmental and charity
• To engage in collaborative research with other groups within the business school, the faculty, the University, and externally.

Our research

We research and investigate all areas of accounting including:

• financial accounting
• management accounting
• tax and tax management
• auditing and assurance as components of accounting

We look into the disclosure and transparency of information when these issues arise within organisations which helps them with planning and coordination. We also look at how the information affects society at large.

We are particularly interested in investigating the value relevance of what constitutes accounting information, whether qualitative or quantitative. We are experts in pedagogic, applied and industrial research that can solve planning, accounting and business problems.

Accountability

We examine issues around factors that shape and will continue to shape accounting numbers:

• accounting information quality
• earnings management
• behavioural issues in accounting

Corporate Governance

We research issues in corporate governance. In particular, we are interested in how it and its mechanisms shape and reshape organisation performance, growth and sustainability.

We explore various sentiments but sometimes conflicting stances/claims around CG influence and how it shapes accounting information and organisational outcomes.

Corporate Social Responsibility

We have expertise that enables us to examine a wide range of issues in corporate social responsibility (CSR) both from theoretical and practical perspectives. In particular, we are interested in sustainability issues and their impact on accounting numbers and accounting information. We also look at how these, in turn, impact stakeholders and the society at large.

Ethics

Ethical issues and what they portend for the accounting profession are of interest to us.

Join us

If you are interested in joining this research centre, want to find out more or are interested in applying for a PhD in this area, please contact Professor Sina Yekini or Dr Andrews Owusu.