Professor Stewart Smyth
Chair in Accounting
+44 114 222 3478
Full contact details
Sheffield University Management School
Stewart Smyth joined the Accounting and Financial Management group in February 2022.
Stewart's research interests cover the policy and financing of public services focusing on public/social housing and the use of PPPs to deliver public infrastructure; the use of accounting information by trade unions and social movements; and related conceptions of public accountability.
Stewart has been teaching accounting and related subjects since the late 1990s, with a particular emphasis on financial reporting and auditing, in both the private and public sectors. In recent years, he has developed and delivered Research Methods and Philosophical Perspectives to Accounting and Financial Management students.
The nature of Stewart's research leads him to pursue a range of public and policy engagements including speaking at housing policy conferences and writing for different media outlets on accounting and finance issues.
- Research interests
Stewart's research interests include:
- Accountability in public services and NGO sectors
- Implications of public finance and public policy decisions (especially PFI and PPP)
- Funding, accountability and governance in social housing
- The use of accounting information by trade unions and social movements
- Methods and methodologies for critical accounting and decolonial studies
- Subject, method and praxis – conducting critical studies in accounting research. Critical Perspectives on Accounting. View this article in WRRO
- Supreme emergencies and public accountability: the case of procurement in the UK during the Covid-19 pandemic. Accounting, Auditing & Accountability Journal, 35(1), 146-157.
- Braiding together student and supervisor aspirations in a struggle to decolonize.. Organization, 28(5), 857-875. View this article in WRRO
- Opening accounting: a Manifesto. Accounting Forum, 45(3), 227-246.
- Post-decision project evaluation of UK public–private partnerships: insights from planning practice. Public Money and Management, 41(6), 477-486. View this article in WRRO
- From gatekeepers to gateway constructors: Credit rating agencies and the financialisation of housing associations. Critical Perspectives on Accounting, 71, 102093. View this article in WRRO
- Grounded accountability and Indigenous self-determination. Critical Perspectives On Accounting, Online first, ---. View this article in WRRO
- Infrastructure investment – the emergent PPP equity market. Annals of Public and Cooperative Economics, 90(2), 291-309. View this article in WRRO
- Embedding financialisation: A policy review of the English Affordable Homes Programme. Housing Studies. View this article in WRRO
- Debate: Interventions and contradictions— recent government social housing policy. Public Money and Management, 37(6), 432-433.
- Maintaining market principles: Government auditors, PPP equity sales and hegemony. Accounting Forum, 41(1), 44-56. View this article in WRRO
- Public accountability: reforms and resistance in social housing. Public Management Review, 19(2), 212-231. View this article in WRRO
- Accounting and Social Movements: an exploration of critical accounting praxis. Accounting Forum, 40(3), 220-234. View this article in WRRO
- The privatization of council housing: Stock transfer and the struggle for accountable housing. Critical Social Policy, 33(1), 37-56.
- Contesting public accountability: A dialogical exploration of accountability and social housing. Critical Perspectives on Accounting, 23(3), 230-243.
- Scientific revolutions, progress and accounting research. Irish Accounting Review, 18(2), 57-73.
- How the Ship of Fools was Ship-Wrecked - The Irish crisis and response. Journal of Finance and Management in Public Services, 10(1), 1-13.
- Debate: Debt and disaggregation in council housing finance. Public Money & Management, 30(5), 265-267.
- Public Accountability: a critical approach. Journal of Finance and Management in Public Services, 6(2), 27-45.
- Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance. Accounting, Auditing & Accountability Journal.
- Financialization: the next stage in PPP development, A Research Agenda for Public–Private Partnerships and the Governance of Infrastructure (pp. 203-226). Edward Elgar Publishing
- 21st Century Housing for Northern Ireland
- Our Homes, Our Future: Protecting Public Housing
- Keeping Our Housing Public
- "Financializing Public-Private infrastructure projects: the emergence of equity sales". People, Place and Policy Conference 2017, Sheffield Hallam University.
- Gatekeepers or Gate-openers: Credit rating agencies and the financialisation of housing associations.
- Maintaining market principles: Government auditors, PPP equity sales and hegemony. Telfer Management School, Ottawa.
- PPP equity sales – extending financialization. Interdisciplinary Perspectives on Accounting Conference, Stockholm Business School.
- Resisting neoliberal accountability: public housing and civil society campaigns. Schulich Business School, York University, Toronto.
- Critical Realism in accounting research: an illustration. Schulich Business School, York University, Toronto.
- Their accountability and ours: the history of an awful idea. Durham Business School.
- Government auditors and hegemony: the case of PPP equity sales.
- Research group
Centre for Research into Accounting and Finance in Context (CRAFiC)
- Teaching interests
Stewart is an experienced lecturer with a teaching career of over twenty years. His main teaching subjects are International Financial Reporting, Financial Accounting and Public Sector Accounting and Finance.
In recent years, he has developed and delivered modules on Research Methods and Philosophical Perspectives for Accounting students. Stewart has taught at undergraduate, postgraduate and executive education levels.
- Professional activities and memberships
Role Organisation Dates President British Accounting and Finance Association May 2022 to April 2024 Vice-President British Accounting and Finance Association May 2020 to April 2022 Chairperson Interdisciplinary Perspectives British Accounting and Finance Association 2013 to 2020
- PhD Supervision
Stewart is interested in supervising PhD researchers in the following areas:
- Financialisation of public infrastructure
- Accounting for trade unions and social movements
- Decolonising accounting practice and research
- Social housing finance, policy and governance
- Public services and NGO accountability