Accounting

On this page

Introduction
Potential research projects
Potential supervisors
Further information

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)

Potential research projects

Internally funded full-time research studentships are advertised in January (closing date end of March) and may include the following. We also welcome part-time and 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