Professor of Accounting, London School of Economics and Political Science
Visiting Professor at Zhongnan University of Economics and Law
Research interests
Conceptual framework of financial accounting and reporting
Financial reporting in the insurance industry
The historical development of accounting
Environmental accounting and reporting
Interactions between insurance and environmental management
Selected publications
(with D. Gwilliam & G. Meeks) 'The Costs and Benefits of Increased Accounting Regulation: A Case Study of Lloyd's of London', Accounting and Business Research, Vol. 35, No 2, pp. 129-146, 2005
Accounting for Environmental Cost (Cymraeg/Welsh version)
Insights to be gained from the study of ancient accounting history: some reflections on the new edition of Finley's The Ancient Economy, European Accounting Review, vol 11, no 2, 2002
with J. Horton, "Fair value" for financial instruments: how erasing theory is leading to unworkable global accounting standards for performance reporting, The Australian Accounting Review, July 2000, vol 11, no 2, pp 26-39 (ISSN: 1035-6908)
with K. Hoskin, Knowing more as knowing less? Alternative histories of cost and management accounting in the US and the UK, Accounting Historians Journal, vol 27, no 1, June 2000, pp. 91-149. Commentaries on the paper by Boyns and Edwards and by Tyson are included in the same edition of the journal.
Accounting for environmental cost, D. Richards (ed.) The Industrial Green Game: implications for environmental design and management (Washington DC: National Academy Press, 1997), pp. 185-199.
with J. Horton, Accounting for insurance, OECD Seminar on Accounting Reform in the Baltic Rim, Oslo 13-15 November 1996.
with R. Fleischman, Coals from Newcastle: an evaluation of alternative frameworks for interpreting the development of cost and management accounting in Northeast coal mining during the British Industrial Revolution, Accounting and Business Research 32:3, 2002, pp: 133-152.
Discussion comments on C. Hairs et al., Fair valuation of liabilities, British Actuarial Journal, 2002, vol 8, Part II, p. 325
Book Chapters
(with K. Hoskin) 'Writing, Examining, Disciplining: The Genesis of Accounting's Modern Power' (translated into Japanese), in Okano, H., Japanese translation of Hopwood, A. and Miller, P. (eds.), Accounting as Social and Institutional Practice (Cambridge: Cambridge University Press, 1994), 2004
(with J. Horton & G. Struyven) 'Qualitative Research: Experience in Using Semi-Structured Interviews', in Humphrey, C. and Lee, B. (eds.), The Real Life Guide to Accounting Research, pp. 339-357, (Elsevier), 2004
(with K. Hoskin & J. Stone) 'Accounting and Strategy: towards understanding the historical genesis of modern business and military strategy' in Bhimani, A. (ed.) Contemporary Issues in Management Accounting, pp. 166-197, (OUP), 2006