Professor Ataur Rahman Belal

Professor in Accounting

Room: B050
Phone: +44 (0)114 222 3464
CV: Link to Ataur's CV

Ataur is a Professor in Accounting. He re-joined the Management School in April 2018 having previously been Professor in the Department of Accounting at Aston University where he also served as the Head of the Department and member of the Senior Management Team of the Aston Business School. Before that he was an Associate Professor at the University of Chittagong, Bangladesh. At Sheffield he is a member of the Accounting and Financial Management Division located within the Management School. He held visiting positions and taught in the universities of Toulouse (France), Regensburg (Germany), University of Ottawa (Canada) and De los Andes (Colombia). His editorial positions include former Editorship of Advances in Environmental Accounting and Management, Associate Editorship of Accounting Forum and Advisory Board Memberships in Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting and Business Ethics: A European Review. His Google Scholar Profile can be viewed at:

His principal research interest lies in the area of social and environmental accounting from the context of developing countries such as Bangladesh, India and Vietnam. His work in this area has led to a number of international large project collaborations funded by the British Council, British Academy and CIMA. He has presented his research in leading international conferences and workshops in various countries. His research papers have appeared in the leading international journals in the field such as Work, Employment and Society [ABS 4]., Auditing and Accountability Journal [ABS 3], Journal of Business Ethics [ABS 3 and FT Ranked], Critical Perspectives on Accounting [ABS 3], Accounting Forum [ABS 3], Managerial Auditing Journal [ABS 2] and Advances in Accounting [ABS 2].


Currently I am a Fellow Member of Higher Education Academy. My teaching is research informed and adopts a critical perspective on accounting. I tend to bring in latest insights from my research field on social and environmental accounting. I also tend to bring guest lecturers from industry to provide practical insights to the students. My role is mainly to facilitate students’ teaching and learning process by invoking and sometimes provoking their latent critical minds. My teaching ethos include looking at accounting from an alternative perspective which promotes the role of accounting in capturing the social and environmental impacts and thereby promotes the transparency and accountability of organisations. This is informed by the view that accounting has a much broader role to serve wider social interests. This is a point of departure from the narrow and traditional perspectives on accounting which applies it mainly as a tool to aid corporate decision making with a view to maximise shareholders’ wealth.

Research Interests

Social and environmental accounting
Critical perspectives on NGO accountability
Accounting and Sustainable Development Goals (SDG)

PhD Supervision

Social and environmental accounting, NGO Accountability, Accounting and SDG

Research Publications

Ataur’s full publications list can be found here:

Selected Publications

Dewi, M., Manochin, M. and Belal, A. 2020. Towards A Conceptual Framework of Beneficiary Accountability by NGOs: An Indonesian Case Study. Critical Perspectives on Accounting. Forthcoming.

Nwagbara, Uzoechi and Belal, A. 2019. Persuasive Language of Responsible Organisation? A Critical Discourse Analysis of Corporate Social Responsibility (CSR) Reports of Nigerian Oil Companies. Accounting, Auditing and Accountability Journal, 32 (8): Forthcoming.

Dewi, M., Manochin, M. and Belal, A. 2019. Marching with the Volunteers: Their Role and Impact on Beneficiary Accountability in an Indonesian NGO. Accounting, Auditing and Accountability Journal, 32(4): 1117-1145.

Cordery, C. Belal, A. and Thomson, I. 2019. NGO accounting and accountability practices: past, present and future. Accounting Forum. 43(1): 1-15.

Uddin, M.M. and Belal, A. 2019. Donors’ influence strategies and beneficiary accountability: An NGO case study. Accounting Forum. 43(1):113-134.

Belal, A., Mazumder, MMM and Ali, M. 2019. Intellectual capital reporting practices in an Islamic bank: A case study. Business Ethics: A European Review. 28(2): 206-220.

Sharmin, S., Khan, Niaz & Belal, A. 2018. Governance capabilities and sustainability concerning 'Corporate-NGO' collaboration: The case of Lifebuoy Friendship Hospital in Bangladesh. Global Social Welfare. 5(4): 277–286.

Li, T., & Belal, A. 2018. Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise. Accounting Forum, 42(2), 199-217.

Belal, A., Spence, C., Carter, C. & Zhu, J. 2017. The Big 4 in Bangladesh: Caught between the Global and the Local. Accounting, Auditing and Accountability Journal, 30 (1), 145-163. [ABS 3] [Lead and Corresponding Author]

Spence, C., Carter, C., Belal, A., Husillos, J., Dambrin, C and Archel, P. 2016. Tracking habitus across a transnational professional field. Work, Employment and Society. 30(1): 3-20. [ABS 4] [Lead paper in volume 30]

Muttakin, M.B., Khan, A.R. and Belal, A. 2015. “Intellectual capital disclosures and corporate governance: An empirical examination”, Advances in Accounting, 31 (2): 219-227. [ABS 2]

Belal, A. Cooper, S. and Khan, N. 2015. Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh? Critical Perspectives on Accounting, Vol.33: 44-58. [ABS 3] [Lead and corresponding author]

Belal, A. and Owen, D. 2015. The rise and fall of corporate social responsibility reporting in a multinational subsidiary in Bangladesh: a longitudinal case study. Accounting, Auditing & Accountability Journal, 28 (7): 1160-1192. [ABS 3] [Lead and corresponding author]

Belal, A., Abdelsalam, O., and Nizamee, S. 2015, Ethical Reporting in Islami Bank Bangladesh Limited (1983-2010), Journal of Business Ethics, 129 (4): 769–784. [ABS 3, FT Ranked] [Lead and corresponding author]