Prof Stuart Ogden
Professor of Accounting and Financial Management
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Biographical Review
Stuart read Politics, Philosophy and Economics at Brasenose College, Oxford. His Master´s degree is in Industrial Relations from the University of Warwick.
He previously has held Chairs at the university of Leeds, and at UMIST.
His current research interests are centred in three main areas:
1. Management Accounting and Processes of Organizational Change
This has focused on studies of Privatisation, with a particular emphasis on the UK Water industry. Key issues have been the transformation of frameworks of accountability, and accounting for he concept of the customer. This research has been supported by research funding from the ESRC.
2. Budgeting and Accountability in `Modern´ Organizations.
This research has focused on studies of the tensions managers experience between the imperatives to meet budgetary targets, and expectations to actively contribute to strategic development and innovation initiatives. A particular emphasis is given to the competing demands managers face from empowerment processes and accountability pressures. This research has been supported by research funding from CIMA
3. Corporate Governance
This has focused on issues of executive remuneration. Intensive case studies have examined the processes and outcomes of the deliberations of Board remuneration Committees in the privatised water plcs. This research has been supported by research funding from the ESRC.
Selected Refereed Journal Articles
"Continuous budgeting": reconciling budget flexibility weith budgetary control´. Accounting, Organizations and Society, forthcoming, 2010. (J: jointly with N. Frow and D. Marginson).
`Executive pay and the search for legitimacy: an investigation into how UK Remuneration Committees use corporate performance comparisons in long term incentive pay decisions´. Human Relations, vol. 61, pp.711-739. 2008. (J: jointly with R. Watson).
`The influence of comparative pay, customer service measures and ccounting profits upon CEO pay in the UK privatised water industry´. Accounting and Business Research, vol 37, No3, pp. 199-215. 2007. (J: jointly with R. Watson).
"Empowerment and Accountability: Evidence from the UK Privatised Water Industry", Journal of Management Studies, Vol 43, 3, pp521-556, 2006 (jointly with K. Glaister and D. Marginson).
"Encouraging Strategic Behaviour While Maintaining Management Control: Multifunctional Project Teams, Budgets and the Negotiation of Shared Accountabilities", Management Accounting Research, Vol 16, pp 269-292, 2005 (jointly with D. Marginson and N. Frow).
"Customer Disclosures, Impression Management, and the Construction of Legitimacy: Corporate Reports in the UK Privatised Water Industry", Accounting, Auditing and Accountability Journal, Vol 18, No 3, pp 313-345, 2005 (jointly with J. Clarke).
"Coping with Ambiguity Through the Budget: the Positive Effects of Budgetary Targets on Managers' Budgeting Behaviours", Accounting, Organizations and Society, Vol 30, No 5, pp 435-456, 2005 (jointly with D. Marginson).
"Remuneration Committees and CEO Pay in the UK Privatised Water Industry", Socio- Economic Review, Vol 2, pp 33-63, 2004 (jointly with R. Watson).
"Corporate Performance and Stakeholder Management: Balancing Shareholder and Customer Interests in the UK Privatised Water Industry", Academy of Management Journal Vol 42, No 5, pp 526-538, 1999(jointly with R. Watson).
"The Role of Accounting in Organizational Change: Promoting Performance Improvements in the Privatised Water U.K. Water Industry", Critical Perspectives in Accounting, Vol 10, pp 91-124, 1999.
"Accounting for Organisational Performance: The Construction of the Customer in the Privatised Water Industry", Accounting, Organizations and Society, Vol 22, No 6, pp 529-556, 1997.
"The Relationships Between Changes in Incentive Structures, Executive Pay and Corporate Performance: Some Evidence from the Privatised Water Industry in England and Wales", Journal of Business Finance and Accounting, Vol 23, Nos 5 and 6, July 1996, pp 721-752 (jointly with R. Watson).
"The Cautious Monopolists- Strategies of Britain's Privatised Water Companies'', Long Range Planning, vol 29, No 5, pp 663-674. 1996 (J: jointly with K. Glaister).
"Representing Customers´ Interests: The Case of the Privatised Water Industry in England and Wales", Public Administration, Vol 73, Winter, pp 535-559, 1995 (jointly with F. Anderson).
"Transforming Frameworks of Accountability: The Case of Water Privatisation", Accounting, Organizations and Society, Vol 20, No 2/3, pp 193-218, 1995.
"The Reconstruction of Industrial Relations in the Privatised Water Industry", British Journal of Industrial Relations, vol 33, No 1, March, pp 67-84. 1994.
"The Limitations of Agency Theory: The Case of Accounting Based Profit Sharing Schemes", Critical Perspectives on Accounting, vol 4, pp 179-206. 1993.
"The Limits to Involvement: Profit Sharing and Disclosure of Information", Journal of Management Studies, vol 29, No 2, March, pp 229-248. 1992.
"The Appearance and Disappearance of Accounting: Wage Determination in the U.K. Coal Industry", Accounting, Organizations and Society, vol 15, No 3, pp 149-170. 1990. (J: jointly with P Bougen and Q Outram).
"Profit Sharing and the Cycle of Control", Sociology, vol 22, No 4, pp 607-629. November 1988. (J: jointly with P Bougen and Q Outram).