Accounting Research Group

The Accounting Research Group is home to an international community of academics and students, led by Professor Cristiano Busco and Professor Elaine Harris. The group meet regularly in Southlands College to discuss their wide ranging research interests; from corporate governance to strategic investment decision-making to integrated reporting. 

Members of the group publish in the internationally renowned journals including the Accounting, Auditing & Accountability Journal, Management Accounting Research, The British Accounting Review and Contemporary Accounting Research.

Group members are regularly invited to speak about their research as part of the Accounting Group’s seminar series which also welcomes visiting academics. 

The current research programme of the group includes:

  • Accounting & Corporate Governance; 
  • Tax; 
  • Integrated Reporting & diffusion of new management accounting practices; 
  • Strategic Investment Decision-Making;
  • Performance Measurement;
  • Audit Quality and the effect on raising new equity finance


Integrated Thinking and Reporting

The Accounting Group is home to Professor Busco’s Integrated Thinking and Reporting project. Integrated Thinking and Reporting promotes a holistic approach to value creation and performance measurement. This involves understanding the contribution offered by multiple capital(s) within organizations’ business models. Whilst Integrated Thinking is about better understanding how an organization plan, create, measure and distribute value, Integrated Reporting is about communicating the value creation story of the company in more holistic terms, communicating the need to balance competitiveness and sustainable growth. This may, for example, involve a company publishing a wider range of performance indicators in its reporting.

This research undertaken in this project is changing organisational behaviour on a global scale. Professor Busco influences professional practices by working directly with large organizations and through professional bodies and recently spoke at a G7 event. The International Integrated Reporting Council appointed Professor Busco as their inaugural chair and the Chartered Institute of Management Accounts awarded him a grant to research to further this research. 

Performance Management

Professor Elaine Harris is currently leading a project on the nexus of advanced performance measurement systems and information for strategic investment project appraisal funded by the ICEAW charitable trust.

The Accounting Group, together with the rest of the Business School, recently celebrated the publication of Professor Harris’ (editor) book; The Routledge Companion to Performance Management & Control. The book goes beyond the usual discussion of performance management in accounting and finance, to consider strategic management, human behaviour and performance management in different countries and contexts. The launch event was held in Southland College with several of the books prominent contributors in attendance.