Prof David Collison

• Business Environment
• Management Accounting
• Social and environmental accounting

Research Interests

• Varieties of capitalism and their relationship with accounting and finance practice
• Social indicators
• Social and environmental accountability
• Corporate propaganda

Research Grants

• "Exploration of the rationale for shareholder primacy in UK company law" ACCA (Collison D.J., Cross, S.,Ferguson J., Power D.M. & Stevenson L.A.), £11,500
• ICAS "The Role of the Textbook and other Teaching materials in the Construction of Accounting Knowledge: A Stakeholder Approach" (Jointly with R.J.Ferguson, D.M.Power and L.Stevenson), 2004, £7,000

Publications since 2008

Refereed papers

Forthcoming

• "Legal Determinants of External Finance Revisited: The Inverse Relationship between Investor Protection and Societal Well-being", (Collison D.J., Cross, S., Ferguson J., Power D.M. & Stevenson L.A.) Journal of Business Ethics
• "A Comparison of Japanese and UK Students' Perspectives Regarding the Objectives of Business" (Collison, D.J., Ferguson, J., Kozuma, Y., Power, D.M. & Stevenson, L.A Accounting Forum
• "Constructing Meaning In The Service Of Power: An Analysis Of The Typical Modes Of Ideology In Accounting Textbooks", (Ferguson, J., Collison, D.J., Power, D.M. & Stevenson, L.A.) Critical Perspectives on Accounting

Published

• "Accounting Education, Socialization and the Ethics of Business" (Ferguson, J., Collison, D.J., Power, D.M. & Stevenson, L.A.), Business Ethics: A European Review, 2011, Vol.20, No.1, pp.12-21
• "Anglo-American capitalism: the role and potential role of social accounting", (Collison, D., Dey, C., Hannah, G. and Stevenson, L.) Accounting, Auditing and Accountability Journal, 2010, Vol. 23, No. 8, pp. 956-981. Awarded a High Commendation in the 2010 Mary Parker Follett Awards
• "The views of 'Knowledge Gatekeepers' about the use and content of Accounting textbooks", (Ferguson J., Collison D.J., Power D.M. & Stevenson L.A.) Accounting Education, 2010, Vol. 19 No. 5, 2010 pp. 501-525.
• "Introductory Financial Accounting Students' Views of Course Texts", (Ferguson, J., Collison, D.J., Power, D.M. & Stevenson, L.A.) 2010, International Journal of Management Education, 2010, Vol.9, No.1, pp.81-90.
• FTSE4Good: Exploring Its Implications for Corporate Conduct" (Collison D.J., Cobb, G., Power, D.M. & Stevenson, L.A.) Accounting, Auditing and Accountability Journal, 2009, Vol. 22 No.1, pp.35-58.
• "The Financial Performance of the FTSE4Good Indices" (Collison D.J., Cobb, G., Power D.M. & Stevenson L.A.) Corporate Social Responsibility and Environmental Management, 2008, Vol. 15, pp.14-28.

Refereed research monograph

Forthcoming

• Shareholder Primacy in UK Corporate Law: An Exploration of the Rationale and Evidence, (Collison D.J., Cross, S., Ferguson J., Power D.M. & Stevenson L.A.) ACCA, London.

Published

• An analysis of the role of the textbook in the construction of accounting knowledge, ICAS, Edinburgh, 2008, pp. 224, (Ferguson J., Collison D.J., Power D.M. & Stevenson L.A.)

Contributions to edited volumes

• "Not only economic, but also social hubris? Is child mortality in the wealthiest OECD nations a case to answer for "Anglo-American countries and their approach to accounting and business? (Collison, D., Dey, C., Hannah, G., & Stevenson, L.) in Tavidze, A., (ed) Progress in Economics Research, 2010, Vol. 18, Nova Science Publishers, Inc. New York

Further contributions

• "A Modest Proposal" CA Magazine, May 2012, pp 62-63
• "Easter Island- Recent Findings and a Paradox Explained", Accounting, Auditing and Accountability Journal, 2010, Vol. 23, No. 1, pp. 135-137
• "The profession must do more", Pass Magazine, October 2008, p34.

Current Work in Progress

• Shareholder Primacy
• Financialisation
• Lobbying
• The accountancy profession and its engagement with environmental issues

Selected Publications Prior to 2008

• "Child mortality and income inequality in wealthy nations", (with Dey C., Hannah G. & Stevenson L.A.) Poverty (Journal of the Child Poverty Action Group), 2007, Issue 127, Summer, pp.18-19
• "Income inequality and child mortality in wealthy nations" (with Dey C., Hannah G. & Stevenson L.A.) Journal of Public Health, 2007, Vol. 29, No. 2, pp. 114-117.
• "Exploring lecturers' perceptions of the emphasis given to different stakeholders in introductory accounting textbooks", (with Ferguson J., Power D.M. & Stevenson L.A.) Accounting Forum, 2007, Vol. 31, No. 2, 2007 pp. 113-127.
• "Accounting Textbooks: Exploring The Production of a Cultural and Political Artifact" Accounting Education: An International Journal, 2006, Vol.15 (3) pp.243-260. (with Ferguson, J., Power, D. & Stevenson, L.)
• "Making NGOs accountable or making people accountable to capital?" Accounting, Auditing and Accountability Journal, 2006, Vol.19(3) pp.319-348. (with Gray, R. & Bebbington. J.)
• "What are Recommended Accounting Textbooks Teaching Students about Corporate Stakeholders?" British Accounting Review,2005, 37 (1)pp.23-46. (with John Ferguson, David Power and Lorna Stevenson)
• Measuring Success: Profit and Propaganda in Yahya R. Kamalipour & Nancy Snow (eds) War, Media and Propaganda; A Global Perspective, pp 33-45Rowman & Littlefield, Lanham, 2004.
• A Comparative Analysis of Perception of Dividends by Financial Managers. Research in International Business and Finance, 2004, Vol 18, pp. 73-113. (with George M. Frankfurter, Arman Kosedag, Kevin Chiang, David M. Power, Hartmut Schmidt, Raymond So, Mihail Topalov)
• "Corporate Environmental Disclosure and Reporting Developments in Europe." Social and Environmental Accounting Journal.2004 Vol. 24(1)pp.1-11.(with Hibbet, C.
• "An Analysis of the Stock Market Impact of Environmental Performance Information." Accounting Forum, 2004 Vol 28 No 1 pp. (with Nathan Lorraine, and David Power)
• "Corporate propaganda: Its implications for accounting and accountability", Accounting, Auditing and Accountability Journal, 2003, Vol16 No.5, pp853-886.
• "An exploration of corporate attitudes to the significance of environmental information for stakeholders", Corporate Social Responsibility and Environmental Management,2003, Vol 10, 2003, pp199-211.(with Nathan Lorraine and David Power)
• "Environmental performance measurement through accounting systems: A survey of UK practice", in M.Bennett., P.Rikhardsson and S.Schaltegger (eds), Environmental Management Accounting: Purpose and Progress, pp189-232 Kluwer, Dordrecht, Netherlands, 2003, (with R.Clark, J.Barbour, A.Buck, R.Fraser, R.Lyon, A.Magowan and A.Sloan)
• "Can't see the wood for the trees, can't see the trees for the numbers? Accounting education, sustainability and the public interest", Critical Perspectives on Accounting,Vol 13, 2002, pp797-836. (with Rob Gray)
• "The European Commission's recommendation on environmental issues in company annual accounts and reports", in The Big Picture: How the Environment Influences Corporate Profit, pp40-41. ACCA, London, 2003.
• "Market rationality and environmental issues: A brief review essay", Social and Environmental Accounting Journal,2002, Vol 22 No. 1, pp15-18.
• "Japanese social cohesion: An impediment to business success?", Accounting & Sustainability e-Newsletter, Issue 8 - December 2002. (with Y.Kozuma)
• The Professional Accountancy Bodies and the Provision of Education and Training in Relation to Environmental Issues, ICAS, Edinburgh, 2001, pp220.(with R.H.Gray, J.French and K.McPhail and L. Stevenson)
• "Environmental accounting, auditing and reporting: The role of FEE", European Accounting Review, Vol 9, No.1, 2000, pp111-129, (with S.Slomp)

• Association of Chartered Certified Accountants - Sustainability Forum
• Institute of Chartered Accountants of Scotland - Sustainability Advisory Group
• Council member - Centre for Social and Environmental Accounting Research