top of page
Read my articles and research papers
Here are a selection of articles and research papers that I have either authored or co-written with colleagues.


Externalities are a choice: why society should expect company directors to take impact responsibility
By expressing issues such as low pay or overuse of carbon as 'externalities', we have let company directors, their auditors and investors...
Aug 30, 2024


Why global accounting standards need an urgent gender lens overhaul
From aircraft safety to finance, we live our lives by standards. But so many of these standards are based on decades old principles that...
Jul 2, 2024
Must accounting standards change to meet the SDG targets
Article based on an interview with ICAEW Insights. First published in ICAEW Insights September 2023 The UN Sustainable Development Goals...
Sep 18, 2023
How close is ISSB's S1 standard to requiring an impact profit and loss account?
ISSB's standard on General Requirements for disclosure of sustainability related financial information is, as we know, aimed at investors...
Jul 25, 2023
Bringing a finance mindset into sustainability reporting: What lessons can we learn from the Concept
15 June 2023 First published by AccountingforSustainability Reporting should meet the needs of users For many accountants, we are so...
Jul 17, 2023


Accounting is the blind spot of economics
Economic theory depends on accounting – yet it ignores the role of accounting in distributing value. Why does that matter? Because it ...
Apr 27, 2023
bottom of page