Professor Jim Haslam
BA (Hons), ACA, CA(ANZ), FRSA, FHEA, PhD
Professor of Accounting, Governance and Society
Divisional Director of Research and Impact
+44 114 222 3488
Full contact details
Sheffield University Management School
Jim Haslam is Professor of Accounting, Governance and Society in the Management School's Division of Accounting and Financial Management and Divisional Director of Research and Impact. He has over 30 year's experience in academia.
He joined Sheffield from Newcastle University in August, 2015. Before that he has been a Professor at Waikato (New Zealand), Heriot-Watt, Dundee and Durham.
Prior to this he was a lecturer at Aston, UCNW and LSE and a senior lecturer at Essex. He has a first class honours degree from Sheffield and is a chartered accountant, working in practice with Ernst and Whinney (now Ernst and Young) 1981-4.
He has a wide range of teaching interests and substantial administrative experience. His research concerns the social analysis of accounting and related control practices and he is currently active in several projects in this area.
His PhD on nineteenth-century legislation led to an interest in the writings on accounting of Jeremy Bentham and he has several publications thereon, as well as publications in a number of areas including accounting and finance education, accounting and culture, international accounting and politics, accountability practices and their social worth, emancipatory accounting, accounting and civil society and corporate social responsibility.
He is on the editorial board of a number of international accounting journals and in 2003, with Sonja Gallhofer, published the book 'Accounting and Emancipation: Some Critical Interventions'.
- Accounting and emancipation: some critical interventions. London, New York: Routledge.
- View this article in WRRO Accounting and the mitigation of the resource curse: Exploring the efficacy of the EU Law concerning Reports on Payments to Governments in country-specific contexts across the EU.
- Pioneers of Critical Accounting: A Celebration of the Life of Tony Lowe. London: Palgrave Macmillan.
- Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt. Critical Perspectives on Accounting. View this article in WRRO
- Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective. Critical Perspectives on Accounting. View this article in WRRO
- Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives. Critical Perspectives on Accounting, 67-68. View this article in WRRO
- Contending institutional logics, illegitimacy risk and management accounting: a case study of study programme calculations in a Polish public university. Accounting, Auditing and Accountability Journal. View this article in WRRO
- Accounting colonization, emancipation and instrumental compliance in Nigeria. Critical Perspectives on Accounting, 102201-102201. View this article in WRRO
- Emancipatory accounting and corporate governance : critical and interdisciplinary perspectives. Critical Perspectives on Accounting. View this article in WRRO
- What is accounting? The “being” and “be-ings” of the accounting phenomenon and its critical appreciation. Accounting, Auditing & Accountability Journal, 32(5), 1414-1436. View this article in WRRO
- Management Accounting Change in Developing Countries: Evidence from Libya. Asian Review of Accounting, 26(3), 278-313. View this article in WRRO
- Towards a Well-functioning Stock Market in Context: Critically Appreciating Issues in Interpreting Efficient Markets Research and its Regulatory Implications. Journal of Capital Market Studies, 2(1), 21-36. View this article in WRRO
- Developing appreciation of micro-organizational processes of accounting change and indicating pathways to more ‘Enabling Accounting’ in a micro-organizational domain of research and development. Critical Perspectives on Accounting, 44, 59-82. View this article in WRRO
- Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism. Critical Perspectives on Accounting. View this article in WRRO
- The association between earnings quality and the cost of equity capital: Evidence from the UK. International Review of Financial Analysis. View this article in WRRO
- Audit committees, non-audit services, and auditor reporting decisions prior to failure. The British Accounting Review, 48(2), 240-256.
- Accounting as differentiated universal for emancipatory praxis. Accounting, Auditing & Accountability Journal, 28(5), 846-874.
- Implementation of IAS/IFRS in Poland – major research approaches and new research possibilities. Zeszyty Teoretyczne Rachunkowości, 2014((78)134), 131-150.
- Corporate reporting implication in migrating from defined benefit to defined contribution pension schemes: A focus on the UK. Accounting Forum, 38(1), 18-37.
- Reflections on an intervention in the methodological issues debate. Critical Perspectives on Accounting, 24(3), 199-206.
- Understanding Syrian accountants' perceptions of, and attitudes towards, social accounting. Accounting, Auditing & Accountability Journal, 25(7), 1170-1205.
- Accounting Disclosure, Corporate Governance and the Battle for Markets: the case of trade negotiations between Japan and the United States. Critical Perspectives on Accounting, 23(4-5), 312-331.
- Accountability and transparency in relation to human rights: A critical perspective reflecting upon accounting, corporate responsibility and ways forward in the context of globalisation. Critical Perspectives on Accounting, 22(8), 765-780.
- Emancipation, the spiritual and accounting. Critical Perspectives on Accounting, 22(5), 500-509.
- The appraisal of ordinary shares by Chinese financial analysts. Asian Review of Accounting, 19(1), 5-30.
- The problematics of financialization: Critical reflections. Critical Perspectives on Accounting, 21(7), 642-645.
- Accounting for privatisation in Africa? Reflections from a critical interdisciplinary perspective. Critical Perspectives on Accounting, 21(5), 374-389.
- Educating and Training Accountants in Syria in a Transition Context: Perceptions of Accounting Academics and Professional Accountants. Accounting Education, 18(4-5), 345-368.
- Reply to: “Analysing accounting discourse: avoiding the ‘fallacy of internalism’”. Accounting, Auditing & Accountability Journal, 20(6), 935-940.
- Commentary on 'Professionalising Claims and the State of UK Professional Accountancy: Some Evidence. Accounting Education: An International Journal, 6(1), 27-30.
- Mobilising accounting in the radical media during the First World War and its aftermath: The case of Forward in the context of Red Clydeside. Critical Perspectives on Accounting, 17(2-3), 224-252.
- Islam, Nature and Accounting: Islamic Principles and the Notion of Accounting for the Environment. Accounting Forum, 30(3), 245-265.
- Response to Prem Sikka's reflections on the internet and possibilities for counter accounts. Accounting, Auditing & Accountability Journal, 19(5), 770-773.
- The Accounting-Globalisation Interrelation: an Overview with Some Reflections on The Neglected Dimension of Emancipatory Potentiality. Critical Perspectives on Accounting, 17(7), 903-934.
- The emancipatory potential of Online Reporting: The case of counter accounting. Accounting, Auditing and Accountability Journal, 19(5), 681-716.
- Online reporting: accounting in cybersociety. Accounting, Auditing & Accountability Journal, 19(5), 625-630.
- Reply to Critique of Accounting and Emancipation: Some Good Questions, Some Inappropriate Targets?. Advances in Public Interest Accounting, 10, 199-216.
- Accounting and Liberation Theology: Some Insights for the Project of Emancipatory Accounting. Accounting, Auditing and Accountability Journal, 17(3), 382-407.
- Applying Critical Discourse Analysis: Struggles over Takeovers Legislation in New Zealand. Advances in Public Interest Accounting, 8, 121-155.
- Developing environmental accounting: insights from indigenous cultures. Accounting, Auditing & Accountability Journal, 13(3), 381-409.
- Accounting, Transparency and the Culture of Spin: Re‐Orientating Accounting Communication in the New Millennium. Pacific Accounting Review, 11(1/2), 97-111.
- Attracting and Retaining Maori Students in Accounting: Issues, Experiences and Ways Forward. Critical Perspectives on Accounting, 10(6), 773-807.
- International Accounting and the Accounting Curriculum: The New Zealand Case. Asian Review of Accounting, 7(1), 144-165.
- Pacific Accounting Review Changes Hands. Chartered Accountants Journal, 77(2), 76-77.
- Variety in Volume Nine. Chartered Accountants Journal, 77(2), 77-77.
- Public Sector Accounting and Financial Management Systems in the Context of Socioeconomic Development: An Empirical Study of the Volta River Authority in Ghana. International Journal of Accounting and Business Society, 6(1), 68-94.
- Ethics Research in Accounting: Academic Currents. Chartered Accountants Journal, 76(10), 19-22.
- Review of Pacific Accounting Review: 1988-96. Pacific Accounting Review, 9(1), 8-18.
- Public Sector Accounting and Financial Management in Developing Countries: A Critical Assessment of the Literature. Asian Review of Accounting, 5(2), 1-28.
- Ethics and Accounting: Changes in the Research Agenda. Accounting Forum, 21(3/4), 283-288.
- The direction of green accounting policy: critical reflections. Accounting, Auditing & Accountability Journal, 10(2), 148-174.
- Enabling Accounting. Accounting, Auditing and Accountability Journal, 10(3), 265-275.
- Beyond Accounting: The Possibilities of Accounting and 'Critical' Accounting Research. Critical Perspectives on Accounting, 8(1/2), 71-95.
- Profit Related Pay and the UK Small Firm Labour Market. Journal of Small Business Economics, 8, 1-14.
- No Blinkered View: Students' Perceptions of a Compulsory Course Component on Alternative Perspectives on Finance. Accounting Education, 5(4), 297-319.
- Accounting/art and the emancipatory project: some reflections. Accounting, Auditing & Accountability Journal, 9(5), 23-44.
- What's Wrong with Green Accounting and Auditing Prescription? Seeing the Wood as well as the Trees. Irish Accounting Review, 3(1), 69-89.
- Analysis of Bentham's Chrestomathia: or, Towards a Critique of Accounting Education. Critical Perspectives on Accounting, 7(1/2), 13-31.
- Accounting's Location in a Transition Process: the case of Hungary. Management, 1(1), 25-31.
- Worrying about Environmental Auditing. Accounting Forum, 19(2/3), 205-218.
- Accounting and Modernity. Advances in Public Interest Accounting, 6, 203-232.
- Accounting and the Benthams: Accounting as Negation. Accounting, Business and Financial History, 4(2), 239-273.
- The Mancunian Joint Stock Bank. Accounting Perspectives, 2(2), 70-77.
- Accounting and the Benthams - or, Accounting's Potentialities. Accounting, Business and Financial History, 4(3), 431-460.
- Approaching Corporate Accountability: Fragments from the Past. Accounting and Business Research, 23(sup1), 320-330.
- The Aura of Accounting in the Context of a Crisis: Germany and the First World War. Accounting, Organizations and Society, 16(5/6), 487-520.
- Theorizing Accounting Regulation in a Global Context: Insights from a Study of Accounting in the Federal Republic of Germany. Advances in Public Interest Accounting, 4, 143-177.
- External Reporting by UK Universities: an Explanatory Study of Accounting Change. Financial Accountability and Management, 6(1), 1-72.
- Bargaining Power, Dissimulation and Takeovers in a Rational Market with Asymmetric Information. Journal of Business, Finance and Accounting, 17(4), 529-539.
- The Local Authority Annual Report in the UK: an Explanatory Study of Accounting Communication and Democracy. Financial Accountability and Management, 5(2), 73-87.
- Academic Departments of Accounting in the UK: a note on Publication Output. British Accounting Review, 19(1), 53-71.
- Towards a Marxian Theory of Accounting: a Comment. British Accounting Review, 18(1), 43-51.
- On a 'Festschrft' via External Reporting: a Review Article. British Accounting Review, 17(2), 81-96.
- Exploring social, political and economic dimensions of accounting in the global context: the International Accounting Standards Board and accounting disaggregation. Socio-Economic Review, 5(4), 633-664.
- A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image. Critical Perspectives On Accounting. View this article in WRRO
- The accountancy profession and emerging economies : reflections on the case of Syria at the margins of the global order In Weetman P & Tsalavoutas I (Ed.), The Routledge Companion to Accounting in Emerging Economies Routledge View this article in WRRO
- Critical Theory In Roslender R (Ed.), The Routledge Companion to Critical Accounting (pp. 53-65). New York: Routledge.
- Informings for Control and Emancipatory Interests in Accounting: New Reflections on the Intellectual Emancipation of Accounting and the Possibilities of Emancipatory Accountings, Pioneers of Critical Accounting (pp. 143-161). Palgrave Macmillan UK
- Islam, Accounting and the Environment Edward Elgar
- Emancipation Routledge
- The possibilities of accounting in the global context: critical reflections on accounting and the internet as a new technology of communication Beck
- Social Accounting: A Historical Perspective Blackwell
- Bentham on Accounting: A Summary Analysis Reflecting on the Concept of Accountability Spellbound Publications
- Towards a Marxian Theory of Accounting: a Comment Greenwood Press
- View this article in WRRO Reports on payments to governments: a critical review of early developments and experiences
- Teaching activities
My aim in educational engagement is the development of intellectual, practical and communicative ability, facilitative of career and practical development, research work and more generally enhancing capabilities for life.
I try to integrate research in teaching and to elaborate on the practical relevance of material, including practical illustrations where possible.
I lead the module MGT329, Case Studies in Accounting and Finance. The focus is on gaining insights through the study of accounting and finance in practice.
The approach is to study accounting in organizational and social context through case study. The module is relevant for appreciating real life situations as well as for developing research skills.
There is an emphasis on learning-orientated assessment. The module allows students to undertake their own research based partly on knowledge gained elsewhere on the programme and to make judgements as to the relevance of materials and findings.
I also contribute to the module MGT211, Intermediate Management Accounting (the module is led by Professor Frank Birkin). The module is concerned to gain an in-depth as well as technical appreciation of management accounting decision-making and control practices.
The scope of management accounting is enlarged by reference to strategy, evaluation, communication and behavioural dimensions.
The social and environmental interface of management accounting is addressed in discussion of dimensions of organizational sustainability.