Southampton Management School

Research Group: Centre for Research in Accounting, Accountability and Governance

CRAAG focuses on the relationship between accounting, accountability and governance in as broad a sense as possible. It encourages research informed by a wide range of theoretical and methodological positions and draws upon similar research in other disciplines such as economics, organisational behaviour, sociology, law, history and political science.

Currently Active: Yes

Group Overview

CRAAG moves away from any single view of governance and/or accountability to contribute to the development of a more comprehensive and inclusive body of knowledge and understanding. It also encourages research in a range of different contexts including private and public sectors.

Current research interests include the relationship between accounting, accountability and governance in the public services; the relationship in different contexts such as Islam and the developing world, historical analyses of the relationship; its implications for social and environmental accounting and stakeholder reporting, the relationship between accounting and management practice in the private sector, auditor characteristics and firm value and inter and intra organisational knowledge flows in a corporate tax setting.

The range of theoretical and methodological approaches of current interest to the Centre include the use of regulation theory; network theory, agency theory, transaction cost theory, models of political economy; and an interest in the use of grounded theory, ethnography and of Bourdieu's methodological approaches.

The objectives of CRAAG are to:

  • conduct and encourage high quality research in the relationship between accounting, accountability and governance.
  • engage in interdisciplinary and inter University research through collaboration with contacts in the University of Southampton, in the UK and overseas.
  • disseminate the research of the Centre as widely as possible through published research, presentations at conferences and seminars.
  • engage with a range of stakeholders in the academic, professional and industrial spheres.


If you would like any further information concerning the Centre, its activities and interests then please contact:

Professor Jean Chen
Director of CRAAG
School of Management
University of Southampton
Southampton, SO17 1BJ

Tel: +44 (0)23 8059 7256



Members of staff associated with this group:

Research projects

Research projects associated with this group: