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The main accounting specialisms in The Open University Business School’s Department of 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;  digital reporting; the use of accounting information in decision making; the history of taxation; taxation from an interdisciplinary perspective; management accounting and control; pension funds; modern equity analysis techniques; the history of investment; and accounting education both through distance learning and in the professions.

Qualifications available:

PhD or MPhil


For detailed information on current fees visit Fees and funding.

Entry requirements:

Minimum 2:1 (or equivalent) and a Masters degree. Ideally we require 120 credits in research methods training. Where candidates do not have such training we can offer a Masters degree in Research Methods (MRes) which is the usual precursor to PhD studies.

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
  • Digital reporting.

Further information

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

Debby Hing
+44 (0)1908 655272

For general enquiries please contact the Research Degrees Team via the link under ‘Your questions’ on the right of the page.