Dr Neng Jiang

Lecturer in Accounting

Room: C065
Phone: +44 (0)114 222 3455
Email: n.jiang@sheffield.ac.uk
Dr Neng Jiang photograph  

Neng Jiang joined the Accounting and Financial Management Division of the Management School in 2009. He holds an MSc in Accounting and Financial Management (Lancaster), an MRes in Operational Research (Lancaster), and a PhD in Management Studies (Cambridge). During his PhD studies, Neng also worked as an intern for the Cambridge -MIT Partnership Programme, and as a consultant at the Cambridge University Technical Services Ltd. Prior to his PhD, Neng was appointed as CEO assistant at the Sobey Digital Co., Ltd. – a subsidiary of Sony in China.

His current research interests are in the areas of competition and volatility in emerging markets, as well as corporate performance and financial stability.

His teaching currently focuses on management accounting. Neng is the module leader of a core first year undergraduate management accounting module; he also co-lectures a second year undergraduate management accounting module. He is interested in supervising PhD students in the areas of market competition and business performance.


Neng is the module leader of a core first year undergraduate management accounting module:

MGT 102 Introduction to Management Accounting

The aim of this module is to help students establish a firm understanding of the basic techniques of management accounting. On successful completion of the module a student will be able to understand the day-to-day practices of management accounting in business and the relevance of those practices, use cost analysis to advise managers on a range of long- and short-run decisions, prepare simple production cost budgets and cash budgets, and use capital investment appraisal techniques to advise management on investment decisions.

He also co-lectures a second year undergraduate management accounting module:

MGT 211 Intermediate Management Accounting:

One objective of this module is to draw distinctions between the provision of management accounting services at the operational, executive and strategic levels of organisations. On the basis of this distinction, an enlarged role for the management accountant is identified which involves evaluation, communication and motivation with regard to the identification and implementation of alternative courses of action. This enlarged role is further explored by means of analyses of the new tools and the conceptual approaches of management accounting.

A second objective is to clarify the economic, social and environmental aspects of institutional performance. This objective also serves to show how the tools and techniques of management accountancy may be developed for measuring, controlling and reporting organisational, social and environmental performance as Environmental Management Accounting (EMA). In a final analysis, several components of this broad module are integrated by identifying a role for management accountants in the evaluation and control of sustainable organisations.


Neng´s current research focuses on two main areas: competition and volatility in emerging markets, and corporate performance and financial stability.

Competition and Volatility in Emerging Markets:

This research programme investigates the intensity of competition and the volatility of business environments in the emerging markets including India and China, by examining the dynamics in the evolution of profitability.

Corporate Performance and Financial Stability:

This research intends to develop a series of ‘Corporate Poverty’ indices (based on financial, operational and market performance measurements) to provide collective and comparative information (for Government agencies and other academic/commercial organisations) on the development and health of the corporate sector in an economy. In addition, the research also aims to identify the determinants of ‘Corporate Poverty’ to inform Government policy and business/investment decisions.