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Research strategy

The Department of Accounting adheres to a research strategy that remains unequivocally interdisciplinary. Specifically, we remain strongly committed to three key areas in accounting and financial management: (1) regulation, financial reporting and auditing; (2) the economics of accounting; and (3) the organisational and strategic aspects of accounting. There is of course significant overlap among these themes, and the work of many faculty falls in more than one theme.

Regulation, financial reporting and auditing

Our work in the areas of regulation, financial reporting and auditing remains at the leading edge of research and contributes substantially to practice. We address changes in reporting regulations, market outcomes, as well as broader transformations of auditing and risk regulation regimes and their consequences. As a consequence of the department's central role in the Centre for the Analysis of Risk and Regulation (CARR)|, we also have developed a number of projects in the area of risk management.

Economics of accounting

We remain strongly committed to the economics of accounting and financial management, and current research in this area takes a number of interrelated forms. Faculty here have complementary interests in the modelling of disclosures, market outcomes and management decision making and information use.

Organisational and strategic aspects of accounting

Our work in this fundamentally interdisciplinary field includes empirical/quantitative studies in management accounting, comparative analyses of management accounting systems in the private and public sector, as well as broader contributions to social theory.
 

We support our research activities within the department through an active series of departmental seminars|, a weekly doctoral seminar on the organisational and institutional aspects of accounting, and a weekly lunchtime workshop on the economic analysis of accounting. We also offer and contribute to doctoral seminars, 'brown bag' seminars and open seminars organised under the auspices of CARR|. And, we participate in seminars organised by the Financial Markets Group (FMG)|, LSE Health and Social Care|, as well as several other departments and groups on campus, including Management, Finance, Information Systems, Economic History, Law and Government.

Finally, we have strong links with both CIMA| and the ICAEW|, and more generally with the world of practice through events organised via CARR|. The quality, range and indeed volume of seminars, workshops, conferences and visitors are simply outstanding to support and nurture the diverse and intellectually stimulating environment the school is known for.

Our research has been supported by a number of significant grants. For example, in 1996 the department was awarded £577,255 by the Chartered Accountants' Trustees Limited (CATL). The objective of the grant was to support research on accounting, governance and control.

To implement the research programme, Professor Michael Power| was designated PD Leake Professor of Accounting. There was an Annual Trustees' Lecture| series and a conference entitled 'Professional Service Firms in Transition: Expertise, Identity and Globalisation' at LSE in cooperation with the University of Manchester. There were also several research projects and publications, including C. Ramirez, Understanding Social Closure in its Cultural Context: Accounting Practitioners in France (1920-1939), Accounting Organisations and Society (May-July 2001).
 

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