Professor Paolo Quattrone argues UK Labour Party proposals to split up the Big Four auditing firms will only create more conflicts of interest between auditors and the clients they are eager to please.
The accountancy profession is arguably the most important occupational group in contemporary economy and society. We focus on the emergence and development of the profession, and the social issues confronting it, such as social inclusion, the public interest and the role of professional bodies in society.
Accounting shapes how organisations are governed and decisions are made in both the private and public sector. We study the emergence of new reporting processes, alternative forms of governance, and how the finance function and controls deal with unknowns in large projects, organisations and society.
Understanding the context in which accounting operates necessitates an appreciation of the social and cultural dimensions of everyday life. Accounting calculations define social structures and shape contemporary cultural phenomena. A recognition of this broad context is central to the interdisciplinary accounting research agenda.
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