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Prof Jim Haslam

Director of Research, Professor of Accounting


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Director of Research, Professor of Accounting in the Business SchoolR105 


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

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.

Research groups


Authored book

  • Haslam, J., Chatzigevri, E., Crawford, L., Gordon, M. & The Star Collective. (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. London: Palgrave Macmillan.
  • Haslam, J. & Gallhofer, S. (2003). Accounting and Emancipation: Some Critical Interventions. London and New York: Routledge.

Journal Article

  • Cintra, Yara Consuelo Haslam, Jim & Sauerbronn, Fernanda Filgueiras (2022). Developing Appreciation of Emancipatory Accounting through Empirical Research: Issues of Method. Journal of Contemporary Administration 26(Sup 1): e210009.
  • Łada, Monika, Kozarkiewicz, Alina, Bartnik, Bartlomiej & Haslam, Jim (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.
  • Nehme, Rabih, Michael, Amir & Haslam, Jim (2022). The impact of time budget and time deadline pressures on audit behaviour: UK evidence. Meditari Accountancy Research 30(2): 245-266.
  • Haslam, J., Michael, A. & Nehme, R. (2021). The Impact of Time Budget and Time Deadline Pressures on Audit Behaviour: UK Evidence. Meditari Accountancy Research (Online).
  • 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., Paterson, A. & Jackson, W. (2021). Critical reflections of accounting and social impact (Parts 1 and 2). Critical Perspectives on Accounting (Special Issue ).
  • Haslam, J., Oanh, H., Thi Kim, N. Liu, L. & McLaren, J. (2021). 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 (Online).
  • Haslam, J., Shu, X. & Smyth, S. (2021). Post-decision project evaluation (PPE) of UK public private partnerships (PPP): Insights from planning practice. Public Money and Management 41(6): 477 - 486.
  • Haslam, J., Ferry, L., Green, S., Adegbite, E. & Gebreiter, F. (2021). Accounting Colonization, Emancipation and Instrumental Compliance in Nigeria. Critical Perspectives on Accounting 77.
  • 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., Perkiss, S., Bernardi, C. & Dumay, J. (2020). A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image. Critical Perspectives on Accounting (Online).
  • 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., 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., 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., Chabrak, N. & Kamla, R. (2019). Emancipatory Accounting and Corporate Governance: Critical and Interdisciplinary Perspectives. Critical Perspectives on Accounting 63(Special issue).
  • 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., 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. Journal of Capital Markets Studies 2(1): 21 - 36.
  • 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. 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. Zeszyty Teoretyczne Rachunkości 78(134): 131 - 150.
  • 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. & 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. (2011). Emancipation, the Spiritual and Accounting. Critical Perspectives on Accounting 22(5): 500 - 509.
  • 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. (2010). The Problematics of Financialization: Critical Reflections. Critical Perspectives on Accounting 21(7): 642 - 645.
  • 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., Gallhofer, S. & Kamla, R. (2009). Educating and Training Accountants in Syria in a Transition Context: Perceptions of Accounting Academics and Professional Accountants. Accounting Education: an International Journal 18(4/5): 345 - 368.
  • 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). Commentary on ‘Professionalising Claims and the State of UK Professional Accountancy: Some Evidence’. Accounting Education: An International Journal 6(1): 27 - 30.
  • 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. (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., 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., 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. (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. (2006). Online Reporting: Accounting in Cybersociety. Accounting, Auditing and Accountability Journal 19(5): 625 - 630.
  • 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. (2004). Reply to Critique of Accounting and Emancipation: Some Good Questions, Some Inappropriate Targets? Advances in Public Interest Accounting 10: 199 - 216.
  • 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. Advances in Public Interest Accounting 8: 121 - 155.
  • 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., 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. & 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.N. & 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., Gallhofer, S. & Lehman, G. (1998). Ethics and Accounting: Changes in the Research Agenda. Accounting Forum 21(3/4): 283 - 288.
  • Haslam, J., Abdul-Rahaman, A.S., 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. International Journal of Accounting and Business Society 6(1): 68 - 94.
  • Haslam, J. & Gallhofer, S. (1997). The Direction of Green Accounting Policy: Critical Reflections. Accounting, Auditing and Accountability Journal 10(2): 148 - 174.
  • 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.S., 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. & Tsen, H.S. (1996). What’s Wrong with Green Accounting and Auditing Prescription? Seeing the Wood as well as the Trees. Irish Accounting Review 3(1): 69 - 89.
  • 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. (1996). Accounting / Art and the Emancipatory Project: Some Reflections. Accounting, Auditing and Accountability Journal 9(5): 23 - 44.
  • Haslam, J., Ciancanelli, P., Gallhofer, S. & Watson, R. (1996). Profit Related Pay and the UK Small Firm Labour Market. Journal of Small Business Economics 8: 1 - 14.
  • 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. & 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. Advances in Public Interest Accounting 6: 203 - 232.
  • 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 - or, Accounting's Potentialities. Accounting, Business and Financial History 4(3): 431 - 460.
  • Haslam, J. & Gallhofer, S. (1994). The Mancunian Joint Stock Bank. Journal of Accounting Case Research 2(2): 70 - 77.
  • Haslam, J. & Gallhofer, S. (1994). Accounting and the Benthams: Accounting as Negation. Accounting, Business and Financial History 4(2): 239 - 273.
  • 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.A. (1991). Theorizing Accounting Regulation in a Global Context: Insights from a Study of Accounting in the Federal Republic of Germany. Advances in Public Interest Accounting 4: 143 - 177.
  • Haslam, J. & Gray, R.H. (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.A. & Chakravarty, S.P. (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.H. (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.H. & Prodhan, B.K. (1987). Academic Departments of Accounting in the UK: A Note on Publication Output. British Accounting Review 19(1): 53 - 71.
  • Haslam, J. (1986). Towards a Marxian Theory of Accounting: A Comment. British Accounting Review 18(1): 43 - 51.
  • Haslam, J. (1985). On a 'Festschrift' via External Reporting: a Review Article. British Accounting Review 17(2): 81 - 96.

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