Contributors

This publication would not have been possible without our contributors who have given their time and expertise to make Principles of Accounting a reality.

Editors

Contributors

Unit 1 The evolving role of accounting

• Professor Susan Smith University College London

Unit 2 What does it mean to be a professional accountant?

• Professor Nadia Gulko University of Lincoln
• Professor Karen McBride University of Portsmouth
• Professor Nick McGuigan Monash University

Unit 3 What is the role of data in organisations?

• Dr Elaine Conway Loughborough University

Unit 4 What defines a reporting entity?

• Professor Richard Murphy University of Sheffield

Unit 5 How can a reporting entity collect data?

• Dr Jodie Moll Queensland University of Technology
• Dr Ogan Yigitbasioglu Queensland University of Technology

Unit 6 Why do we need frameworks for financial reporting?

• Professor Susan Smith University College London

Unit 7 What is in financial statements?

• Jenni Rose University of Manchester
• Alison Zimmer University of Manchester

Unit 8 What is double-entry bookeeping?

• Jenni Rose University of Manchester
• Dr Dorothy Toh University College London
• Danusia Wysocki University College London
• Alison Zimmer University of Manchester

Unit 9 What are cash flow statements?

• Jenni Rose University of Manchester
• Dr Dorothy Toh University College London
• Danusia Wysocki University College London
• Alison Zimmer University of Manchester

Unit 10 What is meant by capital?

• Dr Cristiana Bernardi The Open University
• Dr Ruth Dimes The Open University
• Dr Anwar Halari The Open University
• Dr Karin Shields The Open University

Unit 11 How should we measure environmental and social costs?

• Professor Ian Thomson University of Dundee

Unit 12 What is carbon accounting?

• Fran Ellington Triple Bottom Line Accounting
• Dr Peter Ellington University of East Anglia
• Jenni Rose University of Manchester

Unit 13 Why do organisations need assurance?

• Jenni Rose University of Manchester
• Dr Ilias Basioudis Aston University
• Dr Mirna Jabbour University of Sheffield

Unit 14 How is financial information tailored for users?

• Dr Sami Adwan University of Sussex
• Dr Frederique Bouilheres Nottingham University
• Professor Susan Smith University College London

Unit 15 What impacts the nature and content of financial reports?

• Professor Richard Murphy University of Sheffield

Unit 16 How can reported data be used?

• Michelle Coull Robert Gordon University
• Dr Shonagh Douglas Robert Gordon University

Unit 17 How do accountants manage risk and uncertainty?

• Professor Richard Murphy University of Sheffield

Unit 18 How do people in an organisation use accounting information?

• Dr Marta Almeida Nova School of Business and Economics
• Dr Oluwaseun (Seun) Osituyo University of Sussex
• Matthew Walsh University of Sussex

Unit 19 How do organisations budget and forecast?

• Dr Marta Almeida Nova School of Business and Economics
• Dr Oluwaseun (Seun) Osituyo University of Sussex
• Matthew Walsh University of Sussex

Unit 20 What is sustainable management accounting?

• Dr Karen Brickman Greenwich University
• Davide Padovani Greenwich University

Unit 21 How can different opportunities be compared?

• Professor Lynsie Chew University College London
• Professor Alan Parkinson University College London
• Danusia Wysocki University College London