Accounting and Financial Management Research
The Accounting and Financial Management group conducts pioneering research and interdisciplinary insight to drive the future.
Our group is dedicated to advancing the frontiers of knowledge through rigorous research. Our research responds to the evolving needs of businesses, policymakers, and society at large.
We pride ourselves on delivering impactful insights that:
- transform theory into practice
- prepare the next generation of accounting and finance professionals for leadership in a global marketplace
Research themes
Our research clusters span a broad array of themes. This reflects the complexity and dynamism of accounting and financial management. Our work focuses on practical relevance and academic rigour. It includes:
- accounting and business history
- accounting and financial reporting
- audit and assurance
- corporate finance and financial management
- environmental, social and corporate governance (ESG)
- financial technology
- performance measurement
- sustainability accounting and reporting
- taxation
We aim to contribute to global debates on the role of accounting in shaping organisations, markets, and societies. Our academics ensure that our research is globally relevant and locally grounded. They do this by:
- fostering innovation
- embracing interdisciplinary perspectives
- working with practitioners and professional associations
Understanding the intersections between women-specific health and wellbeing needs on recruitment, progression and retention of women accountants in the accounting profession
Professor Louise Crawford’s ICAS-funded research explores how the 3Ms (menstruation, miscarriage, and menopause) impact women accountants' recruitment, progression, and retention.
This project generates evidence-based recommendations to inform policy, practice, and training development for both the accounting profession, and for women in the workforce more broadly.
Collaborators:
- Dr Eleni Chatzivgeri, University of Edinburgh
- Prof Rania Kamla, Edinburgh University
- Prof Qi Li, Heriot-Watt University
Accounting for Food Loss and Waste in the UK Food Sector
Professor Josie McLaren’s faculty-funded research investigates food waste reporting by major UK and EU retailers. The project aligns with UN SDG 12.3. It aims to create a framework for transparent and standardised food waste disclosures.
Collaborators:
- Prof Lisa Jack, Portsmouth Business School
- Dr Roza Sagitova, Portsmouth Business School
- Dr Yutong Wu
Read related research:
McLaren J, Appleyard T. Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare. Critical Perspectives on Accounting 2022, 84, 102310.
McLaren J, Appleyard T. Improving accountability for farm animal welfare: the performative role of a benchmark device. Accounting, Auditing and Accountability Journal 2020, 33(1), 32-58.
External engagement and collaboration
We forge strong partnerships within the University, across industry, and with international peers. Collaborative research spans diverse topics, including gender-specific health in accounting, energy-efficient cooling, and biodiversity disclosures. These efforts not only advance academic debates but also deliver practical, evidence-based solutions
Examples of recent collaborations include:
Super-efficient sustainable cooling solution for all applications (S2Cool)
- Professor Marwa Elnahass, Professor of Accounting and Finance, Newcastle University Business School
- Northumbria University (School of Engineering)
- A large consortium of international and interdisciplinary collaborators. View further details at UKRI.org
Dedicated to developing energy-efficient cooling solutions to combat extreme heat, addressing energy-efficient cooling solutions to combat extreme heat in Pakistan. Secured £2.8 million from the UKRI’s Ayrton Challenge Programme.
Carbon Emissions and Debt in Asian Emerging Markets: Voluntary Vs. Vendor-Estimated Emissions
- Dr David Ririmasse, Lecturer in Accounting, Newcastle University Business School
- Dr Nick Tsitsianis, School of Business Management, Queen Mary University of London
- Dr Evisa Mitrou, School of Business Management, Queen Mary University of London
This project examines the relationship between carbon emissions, debt proceeds, and the cost of debt in eight major Asian emerging economies, highlighting a trade-off between economic growth and environmental sustainability.
The role of biodiversity information disclosure in preserving nature
- Dr David (Erwei) Xiang, Senior Lecturer in Accounting, Newcastle University Business School
- Frank Hawkins, Policy and Science Advisor, International Union for Conservation of Nature (IUCN)
- Juha Siikamäki, Chief Economist, IUCN
- Laura Hillis, Director of Climate and Environment, Church of England Pensions Board
- Stephen Barrie, Deputy Chief Responsible Investment Officer, Church of England Pensions Board
- Philip McGowan, Professor of Conservation Science and Policy, School of Natural and Environmental Sciences, Newcastle University
- Louise Mair, NUAcT Research Fellow, School of Natural and Environmental Sciences, Newcastle University
- Marwa Elnahass, Professor of Accounting & Finance, Newcastle University Business School, Newcastle University Business School
The project is supported by UK Research and Innovation-Natural Environment Research Council (UKRI-NERC) funding. It explores the role of corporate biodiversity disclosures in preserving nature. It has a particular focus on advancing critical conservation goals outlined in the Kunming-Montreal Global Biodiversity Framework (KMGBF).
Links to research:
