Your feedback is important to us
Please take two minutes at the end of your visit to help us improve our information and services.
Skip to content The Open University
On this page
An image to illustrate studying accounting with The Open University

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

Fees:

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:

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’ on the right of the page.