Skip to main content
Overview

Prof Mariannunziata Liguori

Professor - Accounting

PhD. MSc BSc (Hons) PGCHET FHEA


Affiliations
AffiliationRoom numberTelephone
Professor - Accounting in the Business SchoolR114 

Biography

Professor Mariannunziata (Mariann) Liguori is Professor of Accounting at Durham University Business School, where she moved after working at Queen’s University Belfast and Bocconi University (Milan, Italy). In 2007/2008 she was invited, as a visiting scholar, for a research period at the University of Alberta Business School, in Canada.

She was awarded her PhD by Bocconi University, Milan. Her main research interests relate to accounting in the public and not-for-profit sectors, and include: (i) processes of change in management accounting and control; (ii) accounting and performance-management change in public and not-for-profit sectors: tools, rhetoric and organisational dynamics; and (iii) governance and management-control systems in outsourcing and privatisation practices of public services.

In 2015 she has been elected secretary of the British Accounting and Finance Association’s Public Services and Charities Special Interest Group. She is a member of the editorial board of Financial Accountability & Management and of the Journal of Public Budgeting, Accounting & Financial Management. She has edited a number of Special Issues in important journals in the area and published in a number of other leading journals in the field, such as Accounting, Auditing and Accountability JournalCritical Perspectives on Accounting, Organisations Studies and Public Administration.

Mini Biography

Professor Mariannunziata (Mariann) Liguori is Professor of Accounting at Durham University Business School, where she moved after working at Queen’s University Belfast and Bocconi University. She has been secretary of the British Accounting and Finance Association’s Public Services and Charities SIG since 2015. She is a member of the editorial board of Financial Accountability & Management and of Journal of Public Budgeting, Accounting & Financial Management. Her research interests relate to processes of accounting change, control of outsourced public services and performance management in the public and not-for-profit sectors.

Research interests

  • Processes of change in management accounting and control
  • Accounting and performance-management change in public and not-for-profit sectors: tools, rhetoric and organisational dynamics
  • Governance and management-control systems in outsourcing and privatisation practices of public services

Research groups

Publications

Authored book

  • Connolly, C, Hyndman, N & Liguori, M. (2017). Charity accounting and reporting at a time of change. Chartered Accountants Ireland.

Chapter in book

Journal Article

  • Hyndman N. Liguori, M. & McKillop, D. (2021). Many stones can form an arch, singly none: (Re-)establishing trust in charities. Financial Accountability & Management 37(4): 385-398.
  • Connolly, C., Hyndman, N. & Liguori, M. (2021). Legitimating accounting change in charities: when values count more than regulation. Journal of Accounting & Organizational Change 17(1): 23-49.
  • Connolly, C, Hyndman, N & Liguori, M. (2020). Legitimating accounting change in charities: When values count more than regulation. Journal of Accounting & Organizational Change 17(1): 23 - 49.
  • Hyndman, N, Liguori, M, Meyer, R, Polzer, T, Seiwald, J & Steccolini, I (2019). Justifying public-sector accounting change from the inside: ex-post reflections from three countries. Abacus 55(3): 582 - 609.
  • Hyndman, Noel & Liguori, Mariannuziata (2019). Accounting change in the Scottish and Westminster central governments: A study of voice and legitimation. Financial Accountability & Management 35(4): 390 - 412.
  • Liguori, M, Rota, S & Steccolini, I (2018). Studying administrative reforms through textual analysis: the case of Italian central government accounting. International Review of Administrative Sciences 84(2): 308 - 333.
  • Connolly, C, Hyndman, N & Liguori, M (2018). Performance accountability: a study of the UK and Irish charity practices at a time of change. Accounting, Finance and Governance Review 24(1/2): 45 - 70.
  • Hyndman, N, Liguori, M, Meyer, R, Polzer, T, Seiwald, J & Steccolini I (2018). Legitimating change in the public-sector: the introduction of (rational?) accounting practices in the UK, Italy and Austria. Public Management Review 20(9): 1374 - 1399.
  • Liguori, M & Steccolini, I (2018). The power of language in legitimating public-sector reforms: when politicians "talk" accounting. The British Accounting Review 50(2): 161 - 173.
  • Hyndman, N & Liguori, M (2018). Achieving radical change: a comparative study of public-sector accounting in Westminster and Scotland. Accounting, Auditing & Accountability Journal 31(2): 428 - 455.
  • Connolly, C, Hyndman, N & Liguori, M. (2017). Charity accounting and reporting: Big challenges, big changes. Accountancy Ireland 49(4): 42 - 45.
  • Hyndman, N & Liguori, M (2016). Public Sector Reforms: Changing Contours on an NPM Landscape. Financial Accountability & Management 32(1): 5 - 32.
  • Hyndman, N & Liguori, M (2016). Justifying accounting change through global discourses and legitimation strategies. The case of the UK central government. Accounting and Business Research 46(4): 390 - 421.
  • Hyndman, N & Liguori, M (2015). How to make the case for change. The CA Magazine 48 - 49
  • Ditillo, A, Liguori, M, Sicilia, M & Steccolini, I (2015). Control patterns in hybrid relationships: it matters what you do, not who you are. Public Administration 93(1): 212 - 229.
  • Liguori, M & Steccolini, I. (2014). Accounting, innovation and public-sector change. Translating reforms into change? Critical Perspectives on Accounting 25(4/5): 319 - 323.
  • Hyndman, N, Liguori, M, Meyer, R, Polzer, Y, Tora, S & Seiwald J (2014). The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences. Critical Perspectives on Accounting 25(4/5): 388 - 408.
  • Liguori, M, Sicilia, M & Steccolini, I (2012). Some like it non-financial. Politicians’ and managers’ views on the importance of accounting information. Public Management Review 14: 903 - 922.
  • Liguori, M (2012). The supremacy of the sequence: key elements and dimensions in the process of change. Organization Studies 33(4): 507 - 539.
  • Liguori, M & Steccolini, I (2012). Accounting change: explaining the outcomes, interpreting the process. Accounting, Auditing & Accountability Journal 25(1): 27 - 70.
  • Liguori, M (2012). Accounting and Public Sector Reforms: A Comparison of Italian and Canadian Municipalities. Financial Accountability & Management 28: 437 - 463.
  • Cristofoli, D, Ditillo, A, Liguori, M, Sicilia, M & Steccolini, I. (2010). Do environmental and task characteristics matter in the control of externalized local public services? Unveiling the relevance of party characteristics and citizens’ offstage voice. Accounting, Auditing & Accountability Journal 23(3): 350 - 372.
  • Liguori, M, Sicilia, M & Steccolini, I (2009). Politicians vs. managers: roles and interactions in accounting cycles. International Journal of Public Sector Management 22(4): 310 - 323.

Report

  • Hyndman, N, Liguori, M & Hyndman, N (2015). Central Government Accounting: Arguing For and Legitimating Change. The Institute of Chartered Accountants of Scotland (ICAS).
This is the image alt text

A Top Global Business School

We are an international triple accredited business school. Sharing insights, supporting innovation and teaching tomorrow’s leaders. We combine our academic excellence, insightful research and exceptional global business connections, to equip our students to become innovative business thinkers.

About Us