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Our Publications

A virtual view of files

The International Centre of Public Accountability (ICOPA) was established in October 2021, as we begin the process of publishing our work, a list of publications will be found here.

Millar, John; Slack, Richard. Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: Sites of dissonance or consensus. Sustainability Accounting, Management and Policy Journal (2024)

Ferry, L.; Midgley, H. Are public sector accounts trusted? Exploring the verdict of the Public Administration and Constitutional Affairs Committee in the United Kingdom. Public Administration (2024)

Ferry, Laurence; Midgley, Henry. (In press). Institutional Entrepreneurship in a Supreme Audit Institution: The National Audit Office and the use of data in financial audit  

Hyndman, Noel; Lapsley, Irvine; Liguori, Mariannunziata. (2023). Universities in a contested space: the dominance of calculative accounting practices and the development of a research agenda. Financial Accountability and Management

Yusuff, K; Whittle, A; Mueller, F. (2023). Accounting for the “harms” of social media firms: Dialogic accountability and discursive contestation in public hearings. Accounting, Auditing and Accountability Journal

Green, Stuart. (2023). Governance solutions for municipally owned companies: practical insights from England and Canada. Public Money & Management

Liguori, Mariannunziata; Kelly, Martin. (2023). Public-Sector Accountability: A Journey from Performance Measurement to Performance Governance

Ferry, L.; Wegorowski, P.; Andrews, R. (2023). Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care. The British Accounting Review

Lauwo, Sarah; Egbon, Osamuyimen; Denedo, Mercy; Ejiogu, Amanze. (2023). Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa’s accounts of the Ogoni struggles. Accounting, Auditing and Accountability Journal

Ahrens, T.; Ferry, L.; Khalifa, R. (2023). The critical potential of institutional theory revisited - a field study of the rationalisation of budget fairness through agentic actorhood. Qualitative Research in Accounting & Management

Nehme, Rabih; Kozah, Cheikh Edmond; Sadaka, Sami; Michael, Amir. (2023). Accountants' Behaviour, Performance Evaluation and Educational System. Australasian accounting business and finance journal  

Shu, Xia; Smyth, Stewart; Haslam, Jim. (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

Ferry, Laurence; Funnell, Warwick; Oldroyd, David. (2023). A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970-2010. Accounting, Organizations and Society

Millar, John; Mueller, Frank; Carter, Chris. (2023). Grassroots accountability: the practical and symbolic aspects of performance. Accounting, Auditing and Accountability Journal

Ferry, Laurence; Midgley, Henry; Green, Stuart. (2023). Accountability, emergency and liberty during COVID-19 in the UK 2020-22. Accounting, Auditing and Accountability Journal

Ferry, Laurence; Midgley, Henry. (2023). The (in)completeness of Whole of Government Accounts in accounting for democracy - A UK experience. Public Money & Management

Ferry, Laurence; Hamid, Khalid; Hebling Dutra, Paula. An international comparative study of the audit and accountability arrangements of Supreme Audit Institutions. Journal of Public Budgeting Accounting and Financial Management (2023)

Grossi, Giuseppe; Steccolini, Ileana; Adhikari, Pawan; Brown, Judy; Christensen, Mark; Cordery, Carolyn; Ferry, Laurence; Lassou, Philippe; McDonald, Bruce; Raudla, Ringa; Sicilia, Mariafrancesca; Vinnari, Eija. (2023). The future of public sector accounting research. A polyphonic debate. Qualitative Research in Accounting & Management

Andrews, R.; Ferry, L. (2023). Municipal Corporations in England and Wales: A Tale of Two Countries

Hyndman, Noel; Liguori, Mariannunziata. (2023). Framing the use of performance management in universities: the paradox of business disciplines. Accounting, Auditing and Accountability Journal

Sandu, Raluca; Zelinschi, Dragos; Ferry, Laurence. (2023). Struggles in the accounting arena: a geopolitical reading of Romanian accounting reforms. Accounting History  

Hyndman, Noel; Liguori, Mariannunziata. (2022). ‘Be a game changer and keep the ball rolling’: Exploring linkages between football clubs, charitable foundations and doing good. Accounting, Auditing and Accountability Journal (2022)

Ferry, L.; Eckersley, P. (2022). Budgeting and governing for deficit reduction in the UK public sector: Act four—risk management arrangements. Public Money & Management, 2022 CIPFA Fellows’ Digest

Eckersley, Peter; Flynn, Anthony; Lakoma, Katarzyna; Ferry, Laurence. (2022). Public procurement as a policy tool: The territorial dimension. Regional Studies

Ferry, L.; Midgley, H.; Ruggiero, P. (2022). Regulatory space in local government audit: An international comparative study of 20 countries. Public Money & Management

Ahrens, Thomas; Ferry, Laurence. (2022). Accounting, hybrids, and hybridity - attending to the value dimension in institutional logics. Qualitative Research in Accounting & Management

Coyle, H.; Ferry, L. (2022). Financial resilience! A comparative study of three lower tier authorities in England. Financial Accountability and Management (2022)

Denedo, Mercy; Ejiogu, Amanze. (2022). Stigma and Social Housing in England: Feedback on the consultation responses

Harvey, Charles; Gibson, Alison; Maclean, Mairi; Mueller, Frank. (2022). Philanthropy and the sustaining of global elite university domination. Organization

Whittle, A.; Mueller, F. (2022). Membership Categorisation Analysis: Developing Awareness of Categories and their Consequences  

Ferry, L.; Radcliffe, V.S.; Steccolini, I. (2022). The Future of Public Audit. Financial Accountability and Management

Ferry, L., & Ruggiero, P. (2022). Auditing Practices in Local Governments: An International Comparison

Ferry, Laurence; Midgley, Henry; Murphie, Aileen. (2022). Local Government Auditing in England

Ferry, Laurence; Ruggiero, Pasquale; Midgley, Henry. (2022). Where is Public Sector Auditing: A Comparative Analysis

Ferry, Laurence; Ruggiero, Pasquale; Midgley, Henry. (2022). The why, who and what of public sector auditing

Adams, Carol; Mueller, Frank. (2022). Academics and policy makers at odds: the case of the IFRS Foundation Trustees’ Consultation Paper on Sustainability Reporting. Sustainability Accounting, Management and Policy Journal

Ghafran, C.; O'Sullivan, N.; Yasmin, S. (2022). When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size. Journal of International Accounting, Auditing and Taxation  

Andrews, R.; Clifton, J.; Ferry, L. (2022). Corporatization of Public Services. Public Administration

Mueller, F.; Whittle, A.; Addison, S. (2022). Official Truth, Applied Deconstruction and Post-Inquiry Sensemaking in the Mull of Kintyre Helicopter Crash. Human Relations

Ferry, L.; Midgley, H.; Murphie, A.; Sandford, M. (2022). Auditing governable space - A Study of Place-Based Accountability in England. Financial Accountability and Management

Cintra, Yara Consuelo; Haslam, Jim; Sauerbronn, Fernanda Filgueiras. (2022). Developing Appreciation of Emancipatory Accounting through Empirical Research: Issues of Method. The Journal of Contemporary Administration

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

Andrews, R. & Ferry, L. (2021). Political control and audit fees: an empirical analysis of local state-owned enterprises in EnglandPublic Money and Management

Ferry, L. & Sandford, M. (2021). Developing ‘place leadership’ when hierarchical accountability is omnipresent: the case of English sub-national government. Journal of Public Budgeting, Accounting & Financial Management

Ferry, Laurence , Honeysett, Larry & Midgley, Henry (2021). Holding the Government to Account for its Finances: The ‘Unsung’ Heroes of the UK Parliament Scrutiny UnitJournal of Public Budgeting, Accounting & Financial Management 33(2): 109-113.

Ferry, L., Hardy, C. & Midgley, H. (2021). Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemicPublic Money & Management 41(8): 676-678.

Ferry, L. & Midgley H. (2021). Democracy, accountability and audit: the creation of the UK NAO as a defence of libertyAccounting, Auditing & Accountability Journal

Ferry, L., Hardy, C. & Midgley, H. (2021). An update to Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic. Public Money and Management 2021 CIPFA Fellows’ Digest

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 regulationJournal of Accounting & Organizational Change 17(1): 23-49.

Alawattage, C, Arjaliès, D. Barrett, M. Bernard, J. Nova, S. Cho, C.H. Cooper, C. Denedo, M. , D’Astros, C. D. Evans, R. Ejiogu, A. Frieden, L. Ghio, A. McGuigan, N. Luo, Y. Pimentel, E. Powell, L. Pérez, P. Quattrone, P. Romi, A. M. Smyth, S. Sopt, J. & Sorola, M. (2021). Opening accounting: a ManifestoAccounting Forum 45(3): 227-246.

Green, Stuart & Ferry, Laurence (2021). The impact of accounting disturbances on organizational micro-practices in the schools’ sector in England. Accounting, Auditing & Accountability Journal 34(4): 904-922.

Yasmin, S & Ghafran, C (2021). Accountability and legitimacy of non‐profit organisations: Challenging the current status quo and identifying avenues for future researchFinancial Accountability & Management 37(4): 399-418.

Yasmin, S., Ghafran, C. M. & Haslam, J. (2021). Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspectiveCritical Perspectives on Accounting 75: 102167.

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., 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., Paterson, A. & Jackson, W. (2021). Critical reflections of accounting and social impact (Parts 1 and 2). Critical Perspectives on Accounting (Special Issue ).

Millar, John (2021). The gilded path: Capital, habitus and illusio in the fund management fieldAccounting, Auditing and Accountability Journal

Matsoso, M. Nyathi, M. & Nakpodia, F. (2021). An assessment of budgeting and budgetary controls among SMEs: Evidence from a developing economyJournal of Accounting in Emerging Economies 11(4): 552-577.

Nakpodia, F. Adegbite, E & Ashiru, F. (2021). Corporate governance regulation: a practice theory perspectiveAccounting Forum

Daly, S, Slack, R Brandon, T & Biddle, P (2020). Pathways through Trusteeship: Responding to the Trustee Recruitment Crisis. International Journal of Nonprofit and Voluntary Sector Marketing 25(2): e1651.