Research Repository

See what's under the surface


Corporate financial disclosure measurement in the empirical accounting literature: a review article. (2019)
Journal Article
HASSAN, O.A.G. and MARSTON, C. 2019. Corporate financial disclosure measurement in the empirical accounting literature: a review article. International journal of accounting, Online Ready. Available from : https://doi.org/10.1142/S1094406019500069

This paper develops a framework for corporate financial disclosure measurement to identify and evaluate measures of financial disclosure employed in prior empirical accounting studies. It identifies two approaches: (i) a disclosure-based approach tha... Read More

In the shadow of public opinion: the European Parliament, civil society organizations and the politicization of trilogues. (2019)
Journal Article
GREENWOOD, J. and ROEDERER-RYNNING, C. [2019]. In the shadow of public opinion: the European Parliament, civil society organizations and the politicization of trilogues. Politics and governance [online], 7(3), (accepted).

This article examines the relations between the European Parliament (EP) and civil society organizations (CSOs) in the EU’s legislative process. It focuses specifically on legislative trilogues, an informal institution bringing together the represent... Read More

Refusal of planning consent for the Docking Shoal offshore wind farm: stakeholder perspectives and lessons learned. (2019)
Journal Article
BROADBENT, I.D. and NIXON, C.L.B. 2019. Refusal of planning consent for the Docking Shoal offshore wind farm: stakeholder perspectives and lessons learned. Marine policy [online], In Press. Available from: https://doi.org/10.1016/j.marpol.2019.103529

The Docking Shoal project was developed by Centrica as part of The Crown Estate’s Round 2 of UK offshore wind licensing. After 8 years of development, the project was ultimately refused planning consent by the Secretary of State for Energy and Climat... Read More

Power at the expense of diffuse interests? The European Parliament as a legitimacy-seeking institution. (2019)
Journal Article
GREENWOOD, J. and ROEDERER-RYNNING, C. 2019. Power at the expense of diffuse interests? The European Parliament as a legitimacy-seeking institution. European politics and society [online], Latest Articles. Available from: https://doi.org/10.1080/23745118.2019.1613879

Has the European Parliament (EP)’s acquisition of legislative powers diluted its traditional support for diffuse interests? This article considers the various arguments that challenge the EP’s reputation as a champion of diffuse interests and advanc... Read More

Interest organizations and European Union politics. (2019)
Book Chapter
GREENWOOD, J. 2019. Interest organizations and European Union politics. In Thompson, W.R. (ed.) Oxford encyclopedia of European Union politics. Oxford: Oxford University Press [online], article ID 1162. Available from: https://doi.org/10.1093.../9780190228637.013.1162

Interest representation plays a systemic role in EU policy making and integration, recognised as such in the Treaty on European Union. Interest organisations supply technical and political information to the EU institutions, and EU institutions use i... Read More

Business support and training in minority-ethnic, family-run firms: the case of SMEs in Scotland. (2019)
Journal Article
CUNNINGHAM, J. and MCGUIRE, D. 2019. Business support and training in minority-ethnic, family-run firms: the case of SMEs in Scotland. Human resource development international [online], Latest Articles. Available from: https://doi.org/10.1080/13678868.2019.1608124

Minority-ethnic, family-run SMEs perform an increasingly important role in the Scottish economy. Yet, research has identified that such businesses are less likely to access publicly-funded business support and training opportunities. This paper draws... Read More

An investigation into the development of non-technical skills by undergraduate accounting programmes. (2019)
Journal Article
DOUGLAS, S. and GAMMIE, E. 2019. An investigation into the development of non-technical skills by undergraduate accounting programmes. Accounting education [online], 28(3), pages 304-332. Available from: https://doi.org/10.1080/09639284.2019.1605532

Non-technical skills are essential for today’s professional accountant who operates in a dynamic socio-technical environment. Accounting degrees have continued to be criticised for failing to develop these skills to the required level. In the Scott... Read More

International practices, beliefs and values in not-for-profit financial reporting. (2019)
Journal Article
CORDERY, C.J., CRAWFORD, L., BREEN, O.B. and MORGAN, G.G. 2019. International practices, beliefs and values in not-for-profit financial reporting. Accounting forum [online], 43(1), pages 16-41. Available from: https://doi.org/10.1016/j.accfor.2018.05.001

Financial reporting is an important aspect of not-for-profit organisations' (NPOs') accountability discharge, particularly for donations and funding. Nevertheless, NPO financial reporting lacks a global approach. Drawing on a multi-national survey at... Read More

Business models for the circular economy: opportunities and challenges. (2019)
Journal Article
FRACCASCIA, L., GIANNOCCARO, I., AGARWAL, A. and HANSEN, E.G. 2019. Business models for the circular economy: opportunities and challenges. Business strategy and the environment [online], 28(2), pages 430-432. Available from: https://doi.org/10.1002/bse.2285

This is a call for papers for a special issue of the journal, Business Strategy and the Environment. The special issue aims to collect original and high-quality studies on how business models inform the perspective of the circular economy. Works were... Read More

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. (2019)
Journal Article
CHATZIVGERI, E., CHEW, L., CRAWFORD, L., GORDON, M. and HASLAM, J. 2019. 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 [online], In Press. Available from: https://doi.org/10.1016/j.cpa.2019.02.001

We draw upon the critical accounting literature to theorise what we see here as an accounting mobilisation and functioning in context. The manifestation entails ostensibly a progressive transparency and accountability and merits critical attention vi... Read More

Social enterprising informing our concept: exploring informal micro social enterprise. (2019)
Journal Article
ANDERSON, A., YOUNIS, S., HASHIM, H. and AIR, C. 2019. Social enterprising informing our concept: exploring informal micro social enterprise. Social enterprise journal [online], 15(1), pages 94-110. Available from: https://doi.org/10.1108/SEJ-04-2018-0034

This paper considers whether micro social enterprise is a new genre of social enterprise, a scaled down, micro version of conventional social enterprise or something completely different. The authors have identified themes from features of their prac... Read More

Better estimates of LCOE from audited accounts: a new methodology with examples from United Kingdom offshore wind and CCGT. (2019)
Journal Article
ALDERSEY-WILLIAMS, J., BROADBENT, I.D. and STRACHAN, P.A. 2019. Better estimates of LCOE from audited accounts: a new methodology with examples from United Kingdom offshore wind and CCGT. Energy policy [online], 128, pages 25-35. Available from: https://doi.org/10.1016/j.enpol.2018.12.044

Around the world, government policies to support new renewable energy technologies rely on accurate estimates of Levelised Cost of Energy (LCOE). This paper reveals that such estimates are based on 'public domain' data which may be unreliable. A new... Read More

Propositions for utilising emotional intelligence in construction organisations. (2018)
Journal Article
LAWANI, A. and MOORE, D.R. 2018. Propositions for utilising emotional intelligence in construction organisations. International journal of construction management [online], Latest articles. Available from: https://doi.org/10.1080/15623599.2018.1512028

The emotional intelligence (EI) concept is prevalent within management literature and is recognized as an important skill for managers in achieving organisational effectiveness. However, scholars report an unwillingness by the construction industry t... Read More

Interest representation in the EU: an open and structured dialogue? (2018)
Book Chapter
GREENWOOD, J. 2019. Interest representation in the EU: an open and structured dialogue? In Dialer, D. and Richter, M. (eds.) Lobbying in the European Union: strategies, dynamics and trends. Cham: Springer [online], pages 21-31. Available from: https://doi.org/10.1007/978-3-319-98800-9_2

Since 1992, the European Commission has sought to build ‘An Open and Structured Dialogue’ with interest groups, and since 2001 a broader ‘Dialogue with Civil Society’. A core feature of this dialogue involves instruments of transparency, and pluralis... Read More

Resistance and change in a depleted community: personal, pragmatic and paradoxical. (2018)
Book Chapter
WARREN, L., ANDERSON, A.R. and BENSEMANN, J. 2018. Resistance and change in a depleted community: personal, pragmatic and paradoxical. In Higgins, D., Jones, P. and McGowan, P. (eds.) Creating entrepreneurial space: talking through multi-voices, reflections on emerging debates. Contemporary issues in entrepreneurship research, 9A. Bingley: Emerald [online], chapter 7, pages 113-127. Available from: https://doi.org/10.1108/S2040-72462018000009A007

In this chapter, the authors explore entrepreneurial change in Stanton, a rural small town in New Zealand. This once prosperous place has suffered economically and socially as its past core industries have vanished, and it can be considered now as a... Read More

Context matters: entrepreneurial energy in the revival of place. (2018)
Book Chapter
GADDEFORS, J. and ANDERSON, A.R. 2018. Context matters: entrepreneurial energy in the revival of place. In Higgins, D., Jones, P. and McGowan, P. (eds.) Creating entrepreneurial space: talking through multi-voices, reflections on emerging debates. Contemporary issues in entrepreneurship research, 9A. Bingley: Emerald [online], chapter 4, pages 63-78. Available from: https://doi.org/10.1108/S2040-72462018000009A004

This chapter is positioned at the conjunction of these literatures. The authors have studied this community for 10 years; regularly interviewing the entrepreneur and residents; attending meetings and making observations. The authors found that the en... Read More

Taming trilogues: the EU's law-making process in a comparative perspective. (2018)
Book Chapter
GREENWOOD, J. and ROEDERER-RYNNING, C. 2019. Taming trilogues: the EU's law-making process in a comparative perspective. In Costa, O. (ed.) The European Parliament in times of EU crisis: dynamics and transformations. Cham: Palgrave Macmillan [online], pages 121-141. Available from: https://doi.org/10.1007/978-3-319-97391-3_6

As the directly elected institution of representative democracy, the European Parliament (EP) is at the centre of debates about the nature of the EU polity. The dramatic increase in its legislative powers since becoming a directly elected instituti... Read More

The impact of corruption on analyst coverage. (2018)
Journal Article
HASSAN, O.A.G. and GIORGIONI, G. 2019. The impact of corruption on analyst coverage. Managerial auditing journal [online], 34(3), pages 305-323. Available from: https://doi.org/10.1108/MAJ-01-2018-1783

This study investigates the impact of country-level corruption and firms' anti-bribery policies on analyst coverage. Analyst coverage has been identified as a powerful tool to detect fraud and should equally act as a possible tool to reduce corruptio... Read More

The European Citizens' Initiative: bringing the EU closer to its citizens? (2018)
Journal Article
GREENWOOD, J. 2018. The European Citizens' Initiative: bringing the EU closer to its citizens? Comparative European politics [online], First Online. Available from: https://doi.org/10.1057/s41295-018-0138-x

In defiance of accounts which see the European Union (EU) as structurally incompatible with democracy, the Lisbon Treaty set out the general right and specific means for citizens to participate in EU decision-making. Whilst the Treaty codified long-e... Read More

Levelised cost of energy: a theoretical justification and critical assessment. (2018)
Journal Article
ALDERSEY-WILLIAMS, J. and RUBERT, T. 2019. Levelised cost of energy: a theoretical justification and critical assessment. Energy policy [online], 124, pages 169-179. Available from: https://doi.org/10.1016/j.enpol.2018.10.004

Although widely accepted as a measure of the comparative lifetime costs of electricity generation alternatives, levelised cost of energy (LCOE) lacks a theoretical foundation in the academic literature and encompasses a number of areas where caution... Read More