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Studying accounting with The Open University

Members of The Open University Business School’s Accounting research team specialise in: accounting theory, accounting education, corporate governance, financial reporting (with particular emphasis on international topics), management accounting and financial performance measurement. Academic staff are interested in various areas of accounting research, including conceptual frameworks for accounting standards, international accounting, the use of accounting information in decision making, management accounting and control, integrated reporting, corporate social responsibility and reports, modern equity analysis techniques 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) plus 120 credits in research methods training or, ideally, 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- and full-time self-funded applications in these areas:

  • Accounting theory, doctrine and conceptual frameworks
  • Accounting regulation
  • Accounting education
  • Accounting history
  • Corporate social responsibility reporting
  • Integrated reporting
  • Corporate governance
  • Intangible assets (trademarks, goodwill)
  • Management accounting
  • Financial performance measurement and the use of performance information
  • Management control in the hospitality business
  • Small businesses

Current/recent research projects

  • The value-relevance of financial performance measurement and disclosure
  • The information content of mandatory and voluntary disclosure concerning non-financial performance
  • Business, regulators and society governance of banking/financial institutions in Africa
  • Reconceptualising value: defining, measuring and managing social value creation by business enterprises
  • Corporate governance and firm performance
  • Localism and the financing of cultural and arts development, such as crowdfunding and stacked finance
  • The impact of political connectedness on the quality of corporate governance disclosures in Pakistan
  • The value-relevance of financial performance measurement and disclosure
  • Theoretical and programmatic linkages between cultural tourism and heritage museums.

Further information

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

Claire Wylde
+44 (0)1908 332311

For general enquiries please contact the Research Degrees Team via the link under 'Your Questions' on the right of the page.