Dr James Brackley


Management School

Lecturer in Accounting


Full contact details

Dr James Brackley
Management School
Sheffield University Management School
Conduit Road
S10 1FL

James Brackley is a Lecturer in Accounting, specialising in Financial Reporting, Audit and Public Sector Accounting. James' PhD project was on the transfer of Public Health to Local Authorities following the 2012 Health and Social Care Act. He is also an ICAEW Chartered Accountant, qualifying in the Public Sector practice of PwC.

His research interests including Science and Technology Studies based theorisations of how things are made valuable in public life via accounting representations in a range of empirical settings. These include the Audit industry, local government, healthcare and higher education.

James convenes the Critical Accounting Podcast, which you can follow on Twitter or subscribe to on YouTube.


PhD - University of Birmingham

Fellow - Higher Education Academy

ACA - Institute of Chartered Accountants in England and Wales

MSci Mathematics - University of Bristol

Research interests

James is currently pursuing a multi-method research project, exploring audit failure and the experiences of early career auditors in the big-4 as part of the CRAFiC research theme of Transparency, Accountability and Justice.

He is also researching examples of Public Value accounting in the Public and Third sectors, particularly at the intersections of healthcare and local government. He is also interested in higher education finances and pension accounting in UK HE.


Journal articles


  • Brackley J, Jose T, Leaver A & Tischer D (2023) Audit failure in the UK energy supply industry RIS download Bibtex download
  • Brackley J (2022) Audit quality: beyond the technical perspective RIS download Bibtex download

Website content

  • Brackley J UK visa crackdown risks universities' future. RIS download Bibtex download
  • Brackley J Institutions at risk due to Covid-19: a tool kit for members and negotiators. RIS download Bibtex download
Research group

Centre for Research into Accounting and Finance in Context (CRAFiC)

Teaching interests

James had a wide range of teaching experience across Financial Accounting, Financial Statement Analysis, Auditing, Public Sector Accounting and Management Accounting. He is a Fellow of the Higher Education Academy.

He has led on pedagogic innovations and student engagement activities during the Covid-19 pandemic, and has an interest in developing fully integrated cases and teaching through role play. A key focus of his teaching is making Accounting Education both critical and relevant to real world problems and contemporary practice.

Teaching activities

For the 2022/23 academic year, James will be supporting the delivery of Advances in Financial Accounting, Financial Accounting and Research Methods.

PhD Supervision

James would be interested in supporting qualitative or mixed methods PhD applications as assistant supervisor in the areas of Audit, Public Sector Management Accounting or Financial Reporting, Public Value, or Public Accountability.