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Committee
ACCA's research committee brings together some of the leading figures in the profession around the world. Respected thinkers drawn from academia and the wider profession come together regularly with staff observers to inform and maintain the quality, relevance and freshness of ACCA’s research programme.
Together, ACCA's research committee members represent a formidable strength, allowing ACCA to address with confidence the major issues emerging in business and the finance profession today. All members of ACCA's research committee are known for their continuing, active contribution to the finance profession. With strong international reputations, members provide ACCA with an enviable mix of research specialisms, knowledge and expertise from which to draw when commissioning research to inform policy and standard-setting.
Members of the committee are:
Adrian Berendt
Jane Broadbent, Vice Chair
Barry Cooper, Chair
Günther Gebhardt
David Guy
Elaine Harris
Roger Hussey
James Lee
David Purdy
Samuel Sejjaaka
Tony Tinker
Jeffrey Unerman
Jason Zezhong Xiao
Caroline Oades, Secretariat
Katherine Ng, Secretariat
(list updated March 2008)
Biographies
Jane Broadbent, Vice Chair
I trained and qualified as an accountant whilst working for the NHS, finishing my ACCA examinations in 1974 and being admitted as an Associate in 1975 and Fellow in 1980. I worked for the NHS in a variety of appointments, having benefited from the excellent training schemes that the NHS provided, eventually specialising in management accounting. I moved to lecturing in accounting part-time, based in FE before taking a career break and studying for an undergraduate degree at the University of York. I returned to work to teach accounting at HE level, first at Leeds Polytechnic then in 1988 moved to the University of Sheffield as a lecturer. At the same time I undertook my MA and PhD studies. Since my appointment at Sheffield I have been promoted to a Readership at the university of Essex and a Chair at Royal Holloway, University of London. My research has focussed on the public services, where I am interested in the use of accounting as a tool of control in times of change. Working with a number of colleagues, in particular Professor Richard Laughlin, the approach I take is qualitative and seeks to engage with the organisations studied. Funded projects have considered the impact of Local Management of Schools, the effects of introducing a new contract into GP Practices, PFI in Healthcare and most recently the use of performance management in Higher Education Institutions. I have been the Chair of both the British Accounting Association and the Management Control Association and am a member of the current Research Assessment sub-panels in both Accounting & Finance and Business and & Management Studies. I have published 40 refereed academic papers, as well as contributing numerous book chapters and professional papers.
Barry Cooper, Chair and ACCA Council member
Professor Barry J. Cooper is Professor of Accounting Education in the School of Accounting and Law at RMIT University, Melbourne. He has a Bachelor of Commerce, Master of Education and Ph D degree and is a Fellow of CPA Australia and the Association of Chartered Certified Accountants (ACCA). He is currently a board member and treasurer of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) and an elected member of the ACCA Council, and is on a number of ACCA committees. These include the Research Committee (Chair), Finance Committee, Nominating Committee, Audit (technical) Committee and the Editorial Board of Accounting and Business.
During his academic career, Professor Cooper has undertaken a number of research projects in the areas of auditing, ethics and accounting education, has presented at numerous conferences, published a number of articles in professional and academic journals, and has also co-authored several books. Professor Cooper has been successful in gaining a number of research grants and together with three colleagues, recently won a major research contract with the International Federation of Accountants on approaches to the development and maintenance of professional values and ethics in accounting education programs. He was also recently appointed joint editor of Managerial Auditing Journal.
Professor Cooper's senior management experience has included being Head of the Accountancy Departments at the Hong Kong Polytechnic (1987-91) and RMIT University (1993-97). He was also National Director - Member Services of CPA Australia (1998-2000), when he was responsible for its member services and professional development operations throughout Australia and Asia. He returned to RMIT University in December 2000, where he now teaches and researches in the areas of auditing and professional ethics, in addition to following his passion as an organic olive oil grower and processor.
Günther Gebhardt
Günther Gebhardt holds the chair of accounting and auditing at Johann Wolfgang Goethe - Universität Frankfurt am Main and is currently the chairman of the accounting department in the faculty of business administration and economics. Before joining Goethe University in 1991 he was a professor at the University of Muenster and at the University of Bamberg. He was the Metzler Visiting professor at the Wharton School, University of Pennsylvania (1997), visiting researcher at the Stern School, New York University (2002) and visiting professor at the University of Sydney (2005).
His main areas of teaching and research are financial accounting (in particular international accounting, multinational group accounting), risk management and accounting for risk management, corporate valuation and financial analysis. He has published in leading national and international journals and is on the editorial boards of Abacus and the European Accounting Review.
Günther has been and is the coordinator of major research programmes sponsored by the German Research Foundation and by the EU (INTACCT, HARMONIA) and was appointed a Vice President Research of IAAER in November 2006. He is involved in the discussions on standard setting as the chairman of the European Accounting Association Financial Reporting Standards Committee and as a member of the IASB Working Group on Financial Instruments. Before he was a member of the Joint Working Group of Standard Setters on Financial Instruments (1999-2001) and chaired the Working Group on Financial Instruments of the German Accounting Standards Board (1998-2001).
David Guy
David Guy is currently Head of Knowledge Transfer at the Economic and Social Research Council (ESRC), an organisation he joined in February 2001. David's initial responsibilities included the development of the Management/Business Studies portfolio. He took up his current role in October 2003 when a new unit was created as part of an organisational re-structuring.
The ESRC places considerable emphasis on supporting high quality, world class research; building capacity; and engagement with its stakeholder communities. It is the last mentioned sphere of his Council’s activities that David is most closely involved. He stresses that this regarded as an interactive process.
David's doctorate was awarded by the University of British Columbia. He has spent most of his career working at the interface between institutions in the higher education sector and external bodies and communities.
Elaine Harris
Elaine is Professor and Head of Department of Accounting and Finance and Head of Postgraduate Studies in the Faculty of Business and Law. In her current post at De Montfort University since May 2000, she teaches mainly Strategic Management Accounting and Research Methodology. In her present cross-Faculty role she has responsibility for a wide range of postgraduate programmes (over 1,000 students). Elaine’s earlier career was in Accountancy practice.
Elaine's personal research is in the field of strategic management accounting, providing information for management as a basis for strategic planning, decision-making and control. She has developed a framework for project risk assessment, pragmatix® which has been implemented in a European logistics company, based on action research. Her current work, including a CIMA funded project, is focussed upon managerial judgement in strategic investment decisions.
Whilst Elaine's field work draws upon inter-disciplinary perspectives, in examining practical business issues in an organisational context, she supports a broader range of research within the Business School’s research degree programmes. The over-riding aim of research in the Business School is to provide opportunities for the development of practice based theory and the advancement of theory into practice.
Elaine is a member of the BAA and BAM, currently Chair of the Committee of Heads of Accounting (2005-2007), and Council member of the Management Control Association. Recently external examiner on the International MBA at Sheffield Hallam University and subject co-ordinator for Management Accounting for ACCA, Elaine was previously external examiner at Portsmouth University and University of Central England and a QAA academic reviewer.
Roger Hussey ('virtual' member)
Roger Hussey, Ph.D., M.Sc., FCCA is currently Dean of the Odette School of Business, University of Windsor, Ontario, Canada. He started his career by qualifying as a member of the Association of Chartered Certified Accountants. After a number of years in senior position in industry, he returned to university and took a graduate degree in industrial relations. This led to his appointment at St Edmund Hall, Oxford University as Research Director into Employee Communications. He remained in this position for 6 years and established a national reputation for his work in financial communications.
In 1982 he moved to Bristol Business School where he held a number of senior positions. His earlier research at Oxford was extended and expanded, leading to a number of books, articles and conference presentations. He moved to Canada in 2000.
His research interests have been mainly in the area of corporate financial reporting with a recent focus on International Financial Reporting Standards and corporate governance. He remains active in conference presentations and publishing in refereed and professional journals. This year Wiley published International Financial Reporting Standards (written with Ong) and next year Palgrave Macmillan will publish Business Accounting (written with Collis). He is currently working on the third edition of Business Research (written with Collis) published by Palgrave Macmillan.
Rajun Jugurnath, ACCA Council member
Rajun Jugurnath is the Auditor General of Mauritius since June 2001. He qualified in 1984 and also holds an MBA degree.
Rajun started his career in the Government Audit Office, eventually becoming Assistant Director. In March 1991, he was appointed Chief Executive of the Management Audit Bureau, the consultancy arm of the Government.
Rajun has been President of ACCA Mauritius since 2000. He represents Mauritius on the Eastern, Central and Southern Africa Federation of Accountants (ECSAFA) and is a member of ACCA's International Assembly. Under Rajun's chairmanship, ACCA Mauritius has successfully hosted the ECSAFA Congress and the ACCA International Business Roundtable. Rajun has also contributed to raising the profile of ACCA Mauritius both locally and in the region.
Rajun is proud to belong to ACCA. He believes that ACCA is playing an important role in helping emerging economies by providing opportunities for people through its open door policy. However he feels that more can be done especially in the public sector, as a strong public sector is sine qua non for a country's development. Rajun believes that with his extensive experience he can contribute to enhancing ACCA's profile in this sector.
James Lee
James is the Director of Finance at Regent Singapore, A Four Seasons Hotel. He has two decades of experience in the key finance and managerial roles, and specializes in the hospitality industry. Prior to joining Regent, he was the Financial Controller of Raffles Hotel, Singapore. He achieved success in opening the leading hotels like The Four Seasons Singapore, The Fullerton Singapore and The Marriott Chongqing; and turned its business with superior profit by setting industry benchmark performance. He has been a key driving force in the cost leadership and realized significant cost savings for his employers. He was also the General Manager of Singapore Swimming Club, leading its main club house development project and responsible to the board of management committees on all club matters. In professional development, he was regularly invited at seminars as a speaker or moderator, and facilitated training seminars and workshops. His expertise covered flexible wage system, hospitality financial management, shared services, risk management, human capital and career planning. He is the Charter President of Hospitality Financial & Technology Professional (HFTP) – Asia chapter and the Immediate Past President of Rotary Club of Bugis Junction. He is also a community mediator appointed by the Ministry of Law. He is involved in Toastmaster movement and serving as the President, VP (Education) at the CPA Toastmaster Club. He is a fellow member of the Association of Chartered Certified Accountants and a non practicing member of the Institute of Certified Public Accountants of Singapore.
David Purdy
David has been with the Enterprise Directorate (formerly Small Business Service) within the Department for Business, Enterprise and Regulatory Reform (BERR) for over four years. He is Deputy Head of the Enterprise Directorate’s Analytical Unit, a multi-disciplinary team of statisticians, economists and social researchers. The Unit seeks to make a real difference to our understanding of enterprise and the small and medium-sized business sector and, through this, make a greater contribution to the policy development process. David has led on contributions to Government reviews around business transfer and creativity in business, and is part of the team taking forward a renewed policy framework for enterprise.
David has worked in central government research for the last 13 years. His initial experience was with the then Police Research Group at the Home Office, considering among other issues assaults upon police officers. This was followed by a period undertaking market research for National Savings, seeking to improve customers’ experience of Premium Bonds and other products. The most significant period within David’s career so far has involved researching local government issues at the department now called DCLG. Particular areas of focus in this time were political management arrangements, voting in local elections and local government financing.
Samuel Sejjaaka Samuel is a Associate Professor in Accounting and Finance at Makerere University Business School, Kampala, Uganda. He is a Fellow of the Assocaition of Chartered Cerfied Accountants and a member of the Institute of Certified Public Accountants of Uganda. He is financial consultant with over twenty years post qualification experience in public finance management and consultancy. He has worked with the Ministry of Finance, Planning and Economic Development as a financial and fiscal systems consultant in the areas of public expenditure review, budget management and fiscal policy planning. In addition, for over ten years Samuel has been a financial consultant and auditor for public sector and private sector organisations. He has extensive experience in areas of financial management, taxation and fiscal planning, strategic planning, restructuring, quality assurance and investment advisory services.
Tony Tinker
Tony is Professor of Accountancy at Baruch College, City University of New York, Visiting Professor at St. Andrews, Scotland, University, and the University of South Australia, a founder member of the Association for Integrity in Accounting, Member of the CUNY Faculty for the Development of On-Line Programs, and Fellow of the Chartered Association of Certified Accountants. He is past-council member of the American Accounting Association and past-chair of the AAA Public Interest Section), has authored and co-authored several books (SOCIAL ACCOUNTING FOR CORPORATIONS, 1984; PAPER PROPHETS, 1985, and POLICING ACCOUNTING KNOWLEDGE, 1995) and published numerous academic articles. He is co-editor of CRITICAL PERSPECTIVES ON ACCOUNTING and the ACCOUNTING FORUM, editorial board member of several major accounting journals, and has appeared on CNN, BBC, CBC, Pacifica Public Radio, New York Public Radio, and in Newsweek, and the Wall Street Journal.
Jeffrey Unerman
Jeffrey Unerman is Professor of Accounting and Corporate Accountability at Royal Holloway, University of London. He has been an academic since 1992, and prior to joining Royal Holloway (in April 2005) was at King's College, University of London, for approximately seven years. His main research investigates the role of accounting (in both annual reports and other less formal accounting narratives) in discharging corporate and NGO duties of accountability to a broad range of stakeholders. Recent projects in this area have focused upon the nature of organisational social and environmental responsibilities, accountability duties associated with these responsibilities, and issues related to accountability for the management of intellectual capital value drivers. Jeffrey's research is mainly qualitative in nature, and he has published in leading international peer reviewed journals in this area - including Accounting, Organizations and Society; Accounting, Auditing and Accountability Journal; and Critical Perspectives on Accounting. He holds a PhD in social and environmental accounting from the University of Sheffield.
Jason Zezhong Xiao
Jason Zezhong Xiao (PhD, MSc, MEcon, ITLM) is Professor of Accounting at Cardiff University, having previously taught at Beijing Business School and Napier University. He currently teaches financial management and accounting information systems (AIS). He has published on accounting and corporate governance in China and AIS in such journals as Abacus, Accounting Horizons, Asia-Pacific Business Review, British Accounting Review, British Journal of Management, Corporate Governance – An International Review, European Accounting Review, European Journal of Information Systems, International Journal of Accounting, Information Technology and People, Journal of Accounting and Public Policy, and Pacific Basin Finance Journal. He has also published numerous papers in leading Chinese journals such as Accounting Research and Auditing Research.
Jason has undertaken research and consultancy projects for EIASM, ICAEW, ICAS, Leverhulme Trust, and Carnegie Trust for Scottish Universities. He founded and directs the Chinese Accounting, Finance, and Business Research Unit at Cardiff University. The Research Unit and the Centre for International Accounting and Finance at Peking University jointly organise an annual International Symposium on Chinese Accounting, Finance and Management. Jason is a Board Director for the Auditing Society of China and sits on the editorial boards for Auditing Research (Chinese), British Accounting Review, International Journal of Digital Accounting Research. He reviews papers for over 10 international journals including AAAJ, ABR, BAR, EAR, CPA, IJA, International Journal of Auditing, IJIS, and MAR.