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Research

Accounting

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An image to illustrate studying accounting with The Open University

The main Accounting specialisms in The Open University Business School’s Centre for Accounting and Finance are financial reporting (with particular emphasis on international topics), taxation, management accounting and performance measurement. Academic staff are interested in various areas of finance and accounting research, including international accounting, the use of accounting information in decision making, the history of taxation, taxation from an interdisciplinary perspective, public sector issues such as the financial structure of NHS trusts, management accounting and control, pension funds, modern equity analysis techniques, the history of investment, trust relationships in banking and accounting education both through distance learning and in the professions.

Qualifications available:
PhD or MPhil
Fees:
For detailed information on current fees visit Fees and funding.
Entry requirements:
Minimum 2:1 (or equivalent) and an MRes or specialist masters which includes research methods training.

Potential research projects

Internally funded full-time research studentships are advertised in January (closing date 29 March 2012) and may include the following. We also welcome full-time self-funded applications in these areas.

  • Accounting theory, doctrine and conceptual frameworks.
  • The history of taxation, taxation ethics (including corporate social responsibility) and the tax profession.
  • Accounting regulation.
  • Accounting education.
  • Management accounting.
  • Financial performance measurement and the use of performance information.
  • Management control in the hospitality business.
  • Small businesses.
  • Corporate governance.

Further information

If you have an enquiry specific to this research area please contact:

Name:
Debby Hing
Email:
oubs-research@open.ac.uk
Phone:
+44 (0)1908 655272

For general enquiries please contact the Research Degrees Team via the link under 'Your questions' further down the page.