Staff profile

Professor Jim Haslam, BA (Hons), ACA, FRSA, PhD, has over 35 years of experience in academia. After graduating with first class honours from Sheffield University in 1981, he qualified as ACA in practice with Ernst and Whinney (now part of Ernst and Young) and then took up his first full-time lectureship at Aston University in 1984. He was at Bangor University and then the London School of Economics before becoming a senior lecturer at Essex University in 1990 where he was awarded his doctorate. His first Chair was at Waikato University, New Zealand, in 1995 and since then has been a Professor at Heriot-Watt, Dundee, Durham, Newcastle and Sheffield, returning to Durham in 2021. He is an Honorary Professor at Dundee. Across Europe, the Americas, Australasia, Africa and Asia, he has had a number of international visitor positions and been plenary/keynote speaker for a range of conferences. He has served in various capacities for other universities internationally including external examining and consultancy.

His many research outputs include contributions to the critical social analysis of accounting and related practices, e.g.: methodological issues; accounting history; the nature and constitution of accounting’s social power; accounting’s actual and potential progressiveness (publishing a book on Accounting and Emancipation with Sonja Gallhofer). Professor Haslam has served on editorial boards of several leading international journals for many years. He was a co-editor of the Pacific Accounting Review and has served as an associate editor on several boards including Accounting, Auditing and Accountability Journal. He has been guest editor of the latter as well as Critical Perspectives on Accounting and Accounting Forum. He has advanced critical interpretation of Bentham’s writings on accounting. His interest in transparency/accountability has led to engagement with issues of transparency of corporate payments to governments and the interface with government accountability (partly funded by Publish What You Pay). Current collaborative studies in this area include an in-depth analysis of the Extractive Industries Transparency Initiative in Trinidad and Tobago, research into the impact of extractives in Ghana and research into corporate tax transparency and investors (funded by NORAD, a Norwegian body concerned with development). He is also engaged in the area of audit reform and advising NGOs on accounting/audit issues. He is an experienced PhD supervisor and interests include transparency and accountability, public sector accounting, history, audit, sustainability and the interface between accounting/audit practice and particular social groups. 

While at Sheffield, Jim received funding from NORAD to survey investors globally on corporate tax transparency – you can help him to circulate the survey, it is at www.istt21.com/taxsurvey

Mini Biography

Professor Jim Haslam, BA (Hons), ACA, FRSA, PhD, is an internationally recognised researcher in the critical social analysis of accounting and related practices. He is an experienced educator and supervisor and is envisaged in projects concerned to realize the progressive potential of accounting/transparency and audit.

Authored book

• Haslam, J., Chatzigevri, E., Crawford, L., Gordon, M., & Collective, T. S. (2020). 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. Colchester: AABA
• Haslam, J., Chatzigevri, E., Chew, L., Crawford, L., & Gordon, M. (2017). Reports on Payments to Governments: A Critical Review of Early Developments and Experiences. Aberdeen: Robert Gordon University
• Haslam, J., & Sikka, P. (2016). Pioneers of Critical Accounting: A celebration of the life of Tony Lowe. Palgrave Macmillan
• Haslam, J., & Gallhofer, S. (2003). Accounting and Emancipation: Some Critical Interventions. Routledge

Journal Article

• McDonald III, B. D., Ferry, L., McCandless, S. A., Jordan, M. M., Steccolini, I., Bartle, J. R., Ahrens, T., Haslam, J., Joyce, P. G., & Polzer, T. (online). A Polyphonic Debate on Social Equity Budgeting. Public Administration, https://doi.org/10.1111/padm.13039
• Haslam, J., Paterson, A., & Jackson, W. (online). Critical reflections of accounting and social impact (Parts 1 and 2). Critical Perspectives On Accounting,
• Shu, X., Smyth, S., Dey, C., & Haslam, J. (online). Accounting and Conflict in the City: The Sheffield Tree Campaign, Counter‐Accounts, and Bakhtinian Dialogics. Financial Accountability & Management: in Governments, Public Services and Charities, https://doi.org/10.1111/faam.12435
• Eliwa, Y., Haslam, J., Abraham, S., & Saleh, A. (online). The power of oversight: Institutional investors as moderators of the earnings quality- information asymmetry nexus in Europe. International Journal of Accounting and Information Management, https://doi.org/10.1108/IJAIM-01-2024-0029
• Ferry, L., Midgley, H., & Haslam, J. (2024). Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts. Critical Perspectives On Accounting, 99, Article 102738. https://doi.org/10.1016/j.cpa.2024.102738
• Haslam, J., Oanh, H., Thi Kim, N., Liu, L., & McLaren, J. (2023). The moderating effect of perceived environmental uncertainty and task uncertainty on the relationship between performance management system practices and organization performance: evidence from Vietnam. Production Planning and Control, 34(5), 423-441. https://doi.org/10.1080/09537287.2021.1934586
• Shu, X., Smyth, S., & Haslam, J. (2023). Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance. Accounting, Auditing and Accountability Journal, 37(1), 363-392. https://doi.org/10.1108/aaaj-03-2020-4451
• Łada, M., Kozarkiewicz, A., Bartnik, B., & Haslam, J. (2022). Market liberalization's impact on management accounting: a case study focused on a regional trade unit of the Polish gas company. Journal of Accounting in Emerging Economies, 12(5), 790-811. https://doi.org/10.1108/jaee-04-2021-0125
• Nehme, R., Michael, A., & Haslam, J. (2022). The impact of time budget and time deadline pressures on audit behaviour: UK evidence. Meditari Accountancy Research, 30(2), 245-266. https://doi.org/10.1108/medar-09-2019-0550
• Cintra, Y. C., Haslam, J., & Sauerbronn, F. F. (2022). Developing Appreciation of Emancipatory Accounting through Empirical Research: Issues of Method. The Journal of Contemporary Administration, 26(Sup 1), Article e210009. https://doi.org/10.1590/1982-7849rac2022210009.en
• Haslam, J., Perkiss, S., Bernardi, C., & Dumay, J. (2021). A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image. Critical Perspectives On Accounting, 81, Article 102229. https://doi.org/10.1016/j.cpa.2020.102229
• Ferry, L., Haslam, J., Green, S., Adegbite, E., & Gebreiter, F. (2021). Accounting colonization, emancipation and instrumental compliance in Nigeria. Critical Perspectives On Accounting, 77, Article 102201. https://doi.org/10.1016/j.cpa.2020.102201
• Yasmin, S., Ghafran, C., & Haslam, J. (2021). Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective. Critical Perspectives On Accounting, 75, Article 102167. https://doi.org/10.1016/j.cpa.2020.102167
• Haslam, J., Osman, M., & Gallhofer, S. (2021). Contextually and critically theorising Corporate Social Responsibility Reporting: dynamics of the late Mubarak era in Egypt. Critical Perspectives On Accounting, 74,
• Haslam, J., Eliwa, Y., & Abraham, S. (2021). Earnings quality and analysts’ information environment: Evidence from the EU market. Journal of International Accounting, Auditing and Taxation, 42(1003),
• Haslam, J., Shu, X., & Smyth, S. (2021). Post-decision project evaluation (PPE) of UK public private partnerships (PPP): Insights from planning practice. Public Money & Management, 41(6), 477 - 486. https://doi.org/10.1080/09540962.2021.1909887
• Haslam, J., Michael, A., & Nehme, R. (2020). Directors’ monitoring role, ownership concentration and audit fees. Australasian accounting business and finance journal, 14(5), 3 - 25
• Haslam, J., Lada, M., & Kozarkiewicz, A. (2020). Contending institutional logics, illegitimacy risk and management accounting: A case study analysis of study programme calculations in a Polish public university. Accounting, Auditing and Accountability Journal, 33(4), 795 - 824
• Haslam, J., Chatzigevri, E., Chew, L., Crawford, L., & Gordon, M. (2020). 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,
• Haslam, J., Chabrak, N., & Oakes, H. (2019). What is Accounting? The Be-ing and Be-ings of the Accounting Phenomenon and its critical appreciation. Accounting, Auditing and Accountability Journal, 32(5), 1414 - 1436
• Haslam, J., & Gallhofer, S. (2019). Some reflections on the construct of emancipatory accounting: shifting meaning and the possibilities of a new pragmatism. Critical Perspectives On Accounting, 63,
• Haslam, J., Chabrak, N., & Kamla, R. (2019). Emancipatory Accounting and Corporate Governance: Critical and Interdisciplinary Perspectives. Critical Perspectives On Accounting, 63(Special issue),
• Haslam, J., Lasyoud, A., & Roslender, R. (2018). Management Accounting Change in developing countries: Evidence from Libya. Asian Review of Accounting, 26(3), 278 - 313
• Haslam, J., Ji, J., & Sun, H. (2018). Towards a well-functioning stock market in context: critically appreciating issues in interpreting efficient markets research and its regulatory implications
• Haslam, J., Masquefa, B., & Gallhofer, S. (2017). 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
• Haslam, J., Eliwa, Y., & Abraham, S. (2016). The Association between Earnings Quality and the Cost of Equity Capital: Evidence from the UK. International Review of Financial Analysis, 48, 125 - 139
• Haslam, J., Yu-Hsuan Wu, C., & Hsu, H. (2016). Audit committees, non-audit services and auditor reporting decisions prior to failure. The British Accounting Review, 48(2), 240 - 256
• Haslam, J., Gallhofer, S., & Yonekura, A. (2015). Accounting as Differentiated Universal for Emancipatory Praxis: Accounting Delineation and Mobilisation for Emancipation(s) Recognising Democracy and Difference. Accounting, Auditing and Accountability Journal, 28(5), 846 -874
• Haslam, J., Kozarkiewicz, A., & Lada, M. (2015). Implementation of IAS/IFRS in Poland – Major Research Approaches and New Research Possibilities
• Haslam, J., Josiah, J., Gough, O., & Shah, N. (2014). Corporate Reporting Implication in Migrating from Defined Benefit to Defined Contribution Pension Schemes: A Focus on the UK. Accounting Forum, 38(1), 18 - 37
• Haslam, J., Gallhofer, S., & Yonekura, A. (2013). Reflections on an intervention in the Methodological Issues Debate. Critical Perspectives On Accounting, 24(3), 199 - 206
• Haslam, J., Yonekura, A., & Gallhofer, S. (2012). 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
• Haslam, J., Gallhofer, S., & Kamla, R. (2012). Understanding Syrian Accountants’ Perceptions of and Attitudes towards Social Accounting. Accounting, Auditing and Accountability Journal, 25(7), 1170 - 1205
• Haslam, J., & Gallhofer, S. (2011). Emancipation, the Spiritual and Accounting. Critical Perspectives On Accounting, 22(5), 500 - 509
• Haslam, J., Gallhofer, S., & Van der Walt, S. (2011). 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
• Haslam, J., Gallhofer, S., & Kamla, R. (2011). The accountancy profession and the ambiguities of globalization in a post-colonial, Middle Eastern and Islamic context: perceptions of Accountants in Syria. Critical Perspectives On Accounting, 22(4), 376 - 395
• Haslam, J., Marston, C., & Wang, J. (2011). The Appraisal of Ordinary Shares by Chinese Financial Analysts. Asian Review of Accounting, 19(1), 5 - 30
• Haslam, J., Josiah, J., Burton, B., & Gallhofer, S. (2010). Accounting for Privatisation in Africa? Reflections from a Critical Interdisciplinary Perspective. Critical Perspectives On Accounting, 21(5), 374 - 389
• Haslam, J. (2010). The Problematics of Financialization: Critical Reflections. Critical Perspectives On Accounting, 21(7), 642 - 645
• Haslam, J., Gallhofer, S., & Kamla, R. (2009). Educating and Training Accountants in Syria in a Transition Context: Perceptions of Accounting Academics and Professional Accountants
• Haslam, J., Gallhofer, S., & Roper, J. (2007). Reply to “Analysing accounting discourse: avoiding the ‘fallacy of internalism’. Accounting, Auditing and Accountability Journal, 20(6), 935 - 940
• Haslam, J., & Gallhofer, S. (2007). Exploring social, political and economic dimensions of accounting in the global context: The International Accounting Standards Board and accounting disaggregation. Socio-Economic Review, 5, 633 - 664
• Haslam, J., & Gallhofer, S. (2007). Commentary on ‘Professionalising Claims and the State of UK Professional Accountancy: Some Evidence’
• Haslam, J., & Gallhofer, S. (2006). Online Reporting: Accounting in Cybersociety. Accounting, Auditing and Accountability Journal, 19(5), 625 - 630
• Haslam, J., & Gallhofer, S. (2006). 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
• Haslam, J., Gallhofer, S., Monk, E., & Roberts, C. (2006). Response to Prem Sikka’s Reflections on the Internet and Possibilities for Counter Accounting. Accounting, Auditing and Accountability Journal, 19(5), 770 - 773
• Haslam, J., & Gallhofer, S. (2006). The Accounting-Globalisation Interrelation: an Overview with Some Reflections on The Neglected Dimension of Emancipatory Potentiality. Critical Perspectives On Accounting, 17(7), 903 - 934
• Haslam, J., Gallhofer, S., & Kamla, R. (2006). Islam, Nature and Accounting: Islamic Principles and the Notion of Accounting for the Environment. Accounting Forum, 30(3), 245 - 265
• Haslam, J., Gallhofer, S., Monk, E., & Roberts, C. (2006). The Emancipatory Potential of Online Reporting: The Case of Counter Accounting. Accounting, Auditing and Accountability Journal, 19(5), 681 - 716
• Haslam, J., & Gallhofer, S. (2004). Reply to Critique of Accounting and Emancipation: Some Good Questions, Some Inappropriate Targets?
• Haslam, J., & Gallhofer, S. (2004). Accounting and Liberation Theology: Some Insights for the Project of Emancipatory Accounting. Accounting, Auditing and Accountability Journal, 17(3), 382 - 407
• Haslam, J., Gallhofer, S., & Roper, J. (2001). Applying Critical Discourse Analysis: Struggles over Takeovers Legislation in New Zealand
• Haslam, J., Gallhofer, S., Gibson, K., McNicholas, P., & Takiari, B. (2000). Developing Environmental Accounting: Insights from Indigenous Cultures. Accounting, Auditing and Accountability Journal, 13(3), 381 - 409
• Haslam, J., Gallhofer, S., Morrow, S., & Sydserff, R. (2000). Accounting, Transparency and the Culture of Spin: Re-orientating Accounting Communication in the New Millennium. Pacific Accounting Review, 11(2), 97 - 111
• Haslam, J., Gallhofer, S., & Smith, S. (1999). International Accounting and the Accounting Curriculum: The New Zealand Case. Asian Review of Accounting, 7(1), 144 - 165
• Haslam, J., Gallhofer, S., Kim, S., & Mariu, S. (1999). Attracting and Retaining Maori Students in Accounting: Issues, Experiences and Ways Forward. Critical Perspectives On Accounting, 10(6), 773 - 807
• Haslam, J., Abdul-Rahaman, A., Gallhofer, S., & Lawrence, S. (1998). Public Sector Accounting and Financial Management Systems in the Context of Socioeconomic Development: An Empirical Study of the Volta River Authority in Ghana
• Haslam, J., Gallhofer, S., & Lehman, G. (1998). Ethics and Accounting: Changes in the Research Agenda. Accounting Forum, 21(3/4), 283 - 288
• Haslam, J., Broadbent, P., Ciancanelli, P., & Gallhofer, S. (1997). Enabling Accounting. Accounting, Auditing and Accountability Journal, 10(3), 265 -275
• Haslam, J., & Gallhofer, S. (1997). Beyond Accounting: The Possibilities of Accounting and ‘Critical’ Accounting Research. Critical Perspectives On Accounting, 8(1/2), 71 - 95
• Haslam, J., Abdul-Rahaman, A., Gallhofer, S., & Lawrence, S. (1997). Public Sector Accounting and Financial Management in Developing Countries: A Critical Assessment of the Literature. Asian Review of Accounting, 5(2), 1 - 28
• Haslam, J., Cahan, S., & Gallhofer, S. (1997). Review of Pacific Accounting Review: 1988-96. Pacific Accounting Review, 9(1), 8 - 18
• Haslam, J., & Gallhofer, S. (1997). The Direction of Green Accounting Policy: Critical Reflections. Accounting, Auditing and Accountability Journal, 10(2), 148 - 174
• Haslam, J., Ciancanelli, P., Gallhofer, S., & Watson, R. (1996). Profit Related Pay and the UK Small Firm Labour Market
• Haslam, J., & Gallhofer, S. (1996). Accounting / Art and the Emancipatory Project: Some Reflections. Accounting, Auditing and Accountability Journal, 9(5), 23 - 44
• Haslam, J., & Gallhofer, S. (1996). Analysis of Bentham’s Chrestomathia: or, Towards a Critique of Accounting Education. Critical Perspectives On Accounting, 7(1/2), 13 - 31
• Haslam, J., Dosa, L., & Gallhofer, S. (1996). Accounting’s Location in a Transition Process: the Case of Hungary. Management, 1(1), 25 - 31
• Haslam, J., Gallhofer, S., & Tsen, H. (1996). What’s Wrong with Green Accounting and Auditing Prescription? Seeing the Wood as well as the Trees
• Haslam, J., & Gallhofer, S. (1996). No Blinkered View: Students' Perceptions of a Compulsory Course Component on Alternative Perspectives on Finance. Accounting Education, 5(4), 297 - 319
• Haslam, J., & Gallhofer, S. (1995). Accounting and Modernity
• Haslam, J., & Gallhofer, S. (1995). Worrying about Environmental Auditing. Accounting Forum, 19(2/3), 205 - 218
• Haslam, J., & Gallhofer, S. (1994). Accounting and the Benthams: Accounting as Negation
• Haslam, J., & Gallhofer, S. (1994). The Mancunian Joint Stock Bank
• Haslam, J., & Gallhofer, S. (1994). Accounting and the Benthams - or, Accounting's Potentialities
• Haslam, J., & Gallhofer, S. (1993). Approaching Corporate Accountability: Fragments from the Past. Accounting and Business Research, 23(21a), 320 - 330
• Haslam, J., & Gallhofer, S. (1991). 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
• Haslam, J., Gallhofer, S., & Lowe, E. (1991). Theorizing Accounting Regulation in a Global Context: Insights from a Study of Accounting in the Federal Republic of Germany
• Haslam, J., & Gray, R. (1990). External Reporting by U.K. Universities: an Exploratory Study of Accounting Change. Financial Accountability and Management, 6(1), 51 - 72
• Haslam, J., Barnes, P., & Chakravarty, S. (1990). Bargaining Power, Dissimulation and Takeovers in a Rational Market with Asymmetric Information. Journal of Business Finance and Accounting, 17(4), 529 - 539
• Haslam, J., Butterworth, P., & Gray, R. (1989). The Local Authority Annual Report in the UK: An Exploratory Study of Accounting Communication and Democracy. Financial Accountability and Management, 5(2), 73 - 87
• Haslam, J., Gray, R., & Prodhan, B. (1987). Academic Departments of Accounting in the UK: A Note on Publication Output. The British Accounting Review, 19(1), 53 - 71
• Haslam, J. (1986). Towards a Marxian Theory of Accounting: A Comment. The British Accounting Review, 18(1), 43 - 51
• Haslam, J. (1985). On a 'Festschrift' via External Reporting: a Review Article. The British Accounting Review, 17(2), 81 - 96