Prof Robin Roslender

• Managerial accounting
• Stategic management
• Accounting theory
• Critical accounting
• Research methods & methodology

Research Interests

• Intellectual capital
• Accounting and strategy
• Social and sociological theory

Research Grants

• Workforce health as a key organisational asset - an accounting perspective: funded by the Institute of Chartered Accountants of Scotland (£12,000), 2005 (with J Stevenson and H Kahn).
• Workforce health and management control: funded by SALTSA, a joint venture between the Swedish National Institute for Working Life and several Swedish professional unions (90,000€), 2004.
• The management of intellectual capital and its implications for business reporting: funded by the Institute of Chartered Accountants of Scotland (£8,600), 2001 (with R Fincham).
• The valuation and evaluation of customer databases: a study commissioned by the Royal Mail (£24,000), 1999 (with S Hart and N Tzokas).
• The development of the strategic management accounting concept: funded by the Chartered Institute of Management Accountants (£25,500), 1997 (with S Hart).

Publications since 2008

Refereed papers

• “Stuck in the middle with who? (Belatedly) engaging with Laughlin while becoming reacquainted with Merton and middle range theorising”, Critical Perspectives on Accounting (forthcoming)
• "Utilising narrative to improve the relevance of intellectual capital " Journal of Accounting and Organisational Change (forthcoming) (with J Dumay)
• "Towards recognising workforce health as a constituent of intellectual capital: insights from a survey of UK accounting and finance directors" Accounting Forum (forthcoming) (with J Stevenson and H Kahn)
• "Theoretical perspectives on intellectual capital: a backward look and a proposal for going forward", Accounting Forum V35, (with L Alcaniz and F Gomez-Bezares) 2011, pp104-117.
• "Taking pluralism seriously: embedded moralities in management accounting and control systems", Critical Perspectives on Accounting V22, (with J Dillard) 2011, pp135-147.
• "Workforce health as intellectual capital: a comparative study of UK accounting and finance and human resource directors", Journal of Human Resource Costing and Accounting, V14, (with Howard Kahn and Joanna Stevenson) 2010, pp 286-306.
• "The management control of employee health and wellbeing: a review and critique", Journal of Accounting and Organizational Change, V6, (with M Martensson and M Holmgren) 2010, pp 436-459.
• "Taking the customer into account: transcending the construction of the customer through the promotion of self accounting", Critical Perspectives on Accounting, V21, (with S Hart) 2010, pp739-753.
• "Accounting for People: a real step forward or more a case of wishing and hoping?", Critical Perspectives on Accounting, V20, (with J Stevenson), 2009, pp 855-869 .
• "So remind me again.....just why would you want to account for people?", Journal of Human Resource Costing and Accounting, V13, 2009, pp143-153.
• "The accounting/marketing interface: the last word but certainly not the final word", Journal of Marketing Management, V24, (with R M S Wilson), 2008. pp865-876.

Refereed research monograph

• The Accounting/Marketing Interface (with R M S Wilson) London: Routledge, 2012
• Recognising Workforce Health as a Key Organisational Asset: A Study of Current Thinking and Practice, (with H Kahn and J Stevenson), ICAS, 2010.

Contributions to edited volumes

•  “Framework for understanding and describing business models” with C. Nielsen in C. Nielsen and M. Lund (eds) in Business Models: Networking, Innovating and Globalizing.  Copenhagen: Bookboon 2012
• "Accounting for human resources revisited: insights from the intellectual capital field", in M Abdel-Kader (ed) Review of Management Accounting Research, Palgrave-Macmillan, 2011.
• "Accounting for people: a short history", in M. Reddy (ed) The Human Capital Handbook 2011, (e-book), Milton Keynes: Hubcap
• "Intellectual capital reporting: can a strategy perspective solve accounting problems?", with C Nielsen and P N Bukh in M D Lytras and P O de Pablos (eds) Knowledge Ecology in Global Business: Managing Intellectual Capital, IGI Global Press, 2008.

Further contributions

• Review of C Chaminade and B Catasus (eds): Intellectual Capital Revisited: Paradoxes in the Knowledge Intensive Organization" The Accounting Review, V87, 2012. 
• "Intellectual capital: in sickness and in health", Accountancy Age, February 2010.
• "Sick notes", CA Magazine, (with J Stevenson and H Kahn), November 2009
• "The prospects for satisfactorily measuring and reporting intangibles: time to embrace a new model of (ac)counting?" Journal of Human Resource Costing and Accounting V13, 2009.
• "Editorial: Critical intellectual capital", Critical Perspectives on Accounting (with J. Mouritsen), V20, 2009.

Current Work in Progress

• *"Damned if you do, damned if you don't: conflicting perspectives on the virtues of accounting for people" (with Abigail Marks and Joanna Stevenson), invited to revise and resubmit it to Critical Perspectives on Accounting
• Enhancing corporate reporting: the contribution of business models” (with Christian Nielsen and Alison Fox) submitted to British Accounting Review
• Balancing on a tightrope: relational capital, value creation and disclosure” (with Vivien Beattie and Sarah Smith) submitted to European Journal of Marketing
• *"Strategic management accounting - lots in a name?", (with Susan Hart)
• "Things that's been did and things that's been hid: making the case for revisiting interpretive sociology to research accounting in action".
• "Accounting for active assets" (with Daniel Brannstrom)
• "Back to the future: making the case for interpretive sociologies in researching accounting in action", for submission to Accounting, Organizations and Society.
• "Recognising workforce health as an organisational asset: a survey of UK human resource directors" (with Abigail Marks and Howard Kahn), for submission to the British Journal of Management.
• "Promoting employee health and wellbeing as a further component of effective value creation and delivery: theoretical and empirical insights" (with Abigail Marks), for submission to Work, Employment and Society.

Selected Publications Prior to 2008

• Work Health and Management Control (with U Johanson and G Ahonen), Thomson-Fakta, 2007.
• *"Employee wellness as intellectual capital: an accounting perspective", Journal of Human Resource Costing and Accounting, V10 (with J Stevenson and H Kahn), 2006, pp 48-64 (awarded Best Paper 2007 by Emerald Press).
• "Critical Theory", chapter 13 in Z Hoque (ed): Methodological Issues in Accounting Research: Theories and Methods, Spiramus Press, 2006.
• "Rethinking the dissemination of management fashion: accounting for 'intellectual capital' in UK case firms", Management Learning, V35 (with R Fincham), 2004, pp 321-336.
• *"Intellectual capital accounting in the UK: a field study perspective", Accounting, Auditing and Accountability Journal, V17 (with R Fincham), 2004, pp 178-209.
• *"Intellectual capital: who counts, controls?", Accounting and the Public Interest, V4 (with R Fincham), 2004.
• "Intellectual capital as management fashion: a review and critique", European Accounting Review, V12 (with R Fincham), 2003, pp 781-795.
• *"In search of strategic management accounting: theoretical and fieldwork perspectives", Management Accounting Research, V14 (with S Hart), 2003, pp 255-279.
• *"Reflections on the interdisciplinary perspectives on accounting project" Critical Perspectives on Accounting, V14 (with J Dillard), 2003, pp 325-351.
• The Management of Intellectual Capital and its Implications for Business Reporting, (with R Fincham), ICAS, 2003.
• *"Integrating management accounting and marketing in the pursuit of competitive advantage: the case for strategic management accounting", Critical Perspectives on Accounting, V13, (with S Hart), 2002, pp 255-277.
• Marketing and Management Interfaces in the Enactment of Strategic Management Accounting: an Exploratory Investigation, (with S Hart), CIMA Publishing, 2002.
• *"Thinking critically about intellectual capital accounting", Accounting, Auditing and Accountability Journal, V14 (with R Fincham), 2001, pp 383-398.
• "Scrutinising the Armstrong thesis on accounting controls", Pacific Accounting Review, V11, 1999, pp 1-27.
• "Relevance lost and found: critical perspectives on the promise of management accounting", Critical Perspectives on Accounting, V7, 1996, pp 533-561.
• "Critical accounting and the labour of accountants", Critical Perspectives on Accounting, V7, 1996, pp 461-484.
• "Accounting for strategic positioning: responding to the crisis in management accounting", British Journal of Management, V6, 1995, pp 45-57.
• "Critical management accounting" in D.Ashton, T. Hopper and R.W.Scapens (eds): Issues in Management Acccounting, 2e, Prentice-Hall, 1995.
• "Information technology and the strategy process: the UK financial services sector", Critical Perspectives on Accounting, V6 (with R Fincham), 1995, pp 7-26.
• Sociological Perspectives on Modern Accountancy, Routledge, 1992.
• "Accounting for the worth of employees: a new look at an old problem", British Accounting Review, V24 (with J R Dyson), 1992, pp 311-329.
• "Sociology and management accounting research", British Accounting Review, V22, 1990, pp 351-372.
• "The accountant in the class structure", Advances in Public Interest Accounting, V3, 1990, pp 195-212.

Biography

Professor Robin Roslender is currently the Acting Dean of the School of Business. Professor Roslender joined the School of Business in 2011 from Heriot-Watt University, Edinburgh where he held the Chair in Accountancy for six years. Prior to that he taught accounting at the University of Stirling, having begun his academic career teaching sociology and organisational behaviour at Napier University, Edinburgh.

External Affiliations

• Editor in chief, Journal of Human Resource Costing and Accounting
• Visiting professor, Centre for Research Excellence in Business ModelS, University of Aalborg
• Visiting professor, Deusto Business School, Bilbao