Cardiff Business School

CBS Faculty

Qualifications:

• B.Com, M. Com, Ph.D.

Current Teaching Commitments:

• Financial Management (Modular MBA)
• Ph.D. research methods

previous post :

• Director of the Interdisciplinary Perspectives on Accounting Research Unit (2007-2009)

Editorial Responsibilities:

• Joint Editor of Accounting and Business Research 1993-2005

Editorial Board Member:

• Organization
• Accounting and Business Research
• British Accounting Review
• Journal of Accounting and Organizational Change
• Journal of Business Finance and Accounting
• Accounting, Auditing and Accountability Journal
• Financial Accountability and Management
• Accounting, Accountability and Performance
• Review of Accounting and Finance
• ABACUS

Research Interests:

• The emergence and use of management accounting practices
• Accounting and accountability in the public sector
• Accounting history
• Corporate governance
• The structure of the market for audit services

Research Grants (1997 onwards):

• £154,000 from the ESRC (£114,000) and CIMA (£40,000) to study the reluctance of management accounting systems to change (with R. Scapens), September 1995 - August 1998.
• £21,000 from the ICAEW to study accounting and strategy (with H. Willmott), October 1997 - September 1998.
• £2,600 from the British/Spanish Council Joint Actions Programme (with S. Carmona) for 1998/1999.
• £40,000 from the CIMA to study outsourcing and subcontracting as new organisational forms (with J. Morris and J. Smith), March 2001 - February 2002.
• £105,000 (£40,000 from CIMA and £65,000 from the ESRC) to study budgeting in the devolved governments of the UK, with international comparisons with New Zealand and Norway (with N. Hyndman, I. Lapsely), November 2001-December 2004.
• £16,670 from the Institute of Certified Accountants of Scotland (ICAS) to study accounting regulation in China (with Jason Xiao), October 2003-May 2005.
• £40,650 from CIMA to study the customisation and diffusion of the Balanced Scorecard (with David Cooper, University of Alberta), March 2006-May 2007.

Publications since 1997:

Books and Research Monographs:

M. Ezzamel, N. Hyndman, A. Johnsen, and I. Lapsley, Accounting in Politics, Routledge/Taylor & Francis Books, May 2008, 181+x.

M. Ezzamel and J. Xiao, Regulating Accounting in Foreign Invested Firms in China: From Mao to Deng, Institute of Chartered Accountants of Scotland (ICAS), January 2008, pp. 153+xi.

M. Ezzamel, N. Hyndman, A. Johnsen, I. Lapsley, J. Pallot, and S. Scarparo, Management Accounting Devolution and Democratic Accountability, CIMA Research Report, London: CIMA, June 2005, pp. 45+iii.

M. Ezzamel, (ed.), Governance, Directors and Boards, Edward Elgar Publishing, 2005.

J. Burns, M. Ezzamel and R. W. Scapens, The Challenge of Management Accounting Change: Behavioural and Cultural Aspects of Management Accounting, CIMA Research Monograph, London, 2003, pp. 50+vii.

R. Scapens, M. Ezzamel, J. Burns, and G. Baldvinsdttir, The Future Direction of UK Management Accounting Practice, CIMA Research Monograph, London, 2003, pp. 37+vii.

P. Edwards, M. Ezzamel, C. McLean, and K. Robson, New Public Sector Reform and Institutional Change: The Local Management of Schools Initiative, CIMA Research Monograph, London, November 1999, pp. 147+viii.

P. Edwards, M. Ezzamel, K. Robson, and M. Taylor, The Local Management of Schools Initiative: The Implementation of Formula Funding in Three English LEA`s, CIMA Research Monograph, London, 1997, pp. 93+vi.

Papers in refereed journals:

M. Ezzamel, “Order and Accounting as a performative ritual: Evidence from Ancient Egypt”, Accounting, Organizations and Society, in press.

M. Ezzamel and M. Reed, “Governance: A code of multiple colours”, Human Relations, Vol. 61, No. 5, 2008, pp. 597-615.

M. Ezzamel and H. Willmott, “Strategy as Discourse in a Global Retailer: A Supplement to Rationalist and Interpretive Accounts”, Organization Studies, Vol. 29, No. 2, 2008, pp. 191-217.

M. Ezzamel, H. Willmott and F. Worthington, “Manufacturing Shareholder Value; The Role of Accounting in Organizational Transformation”, Accounting, Organizations and Society, Vol. 33, No. 2/3, 2008, pp. 107-140.

M. Ezzamel, K. Robson, P. Stapleton, and C. McLean “Discourse and Institutional Change: ‘Giving Accounts’ and Accountability”, Management Accounting Research, Vol. 18, No. 2, 2007, pp. 150-171.

M. Ezzamel, J. Xiao and A. Pan, ‘Political Ideology and Accounting Regulation in China’, Accounting, Organizations and Society, Vol. 32, Nos. 7-8, 2007, pp. 669-700.

S. Carmona and M. Ezzamel, ‘Accounting and Accountability in Ancient Civilizations: Mesopotamia and Ancient Egypt’, Accounting, Auditing and Accountability Journal, Vol. 20, No. 2, 2007, pp. 177-209.

M. Ezzamel, N. Hyndman, A. Johnsen, I. Lapsley, and J. Pallot, ‘The Development of New Budgets in the UK Devolved Governments: Education and Health’, Accounting, Auditing and Accountability Journal, 2007, Vol. 20, No. 1, pp. 11-40.

S. Carmona, and M. Ezzamel, “Accounting and Religion: A Historical Perspective”, Accounting History, April 2006, pp. 117-127.

R. Delbridge and Mahmoud Ezzamel, “The Strength of Difference: Contemporary Conceptions of Control”, Organization, Vol. 12, No. 5, September 2005, pp. 603-618

S. Carmona, and M. Ezzamel, "Accounting and Religion: A Historical Perspective", Accounting History, April 2006, pp. 117-127.

R. Delbridge and Mahmoud Ezzamel, "The Strength of Difference: Contemporary Conceptions of Control", Organization, Vol. 12, No. 5, September 2005, pp. 603-618

M. Ezzamel, N. Hyndman, A. Johnsen, I. Lapsley and J. Pallott, "Accounting, Accountability and Devolution: A Study of the Use of Accounting Information by Politicians in the Northern Ireland Assembly's First Term", The Irish Accounting Review, Vol. 12, No. 1, 2005, pp. 39-62.

P. Edwards, M. Ezzamel and K. Robson, "Budgetary Reforms: Survival Strategies and the Structuration of Organizational Fields in Education", Accounting, Auditing and Accountability Journal, Vol. 18, No. 6, 2005, pp. 733-755.

M. Ezzamel, 'Accounting for the Activities of Funerary temples: The Intertwining of the Sacred and the Profane', Accounting and Business Research, Vol. 35, No. 1, 2005, pp. 29-51.

M. Ezzamel, N. Hyndman, A. Johnson, I. Lapsley, and J. Pallott, "Conflict and Rationality: Accounting in Northern Ireland's Devolved Assembly", Financial Accountability and Management, Vol. 21, No. 1, February, 2005, pp. 33-55.

M. Ezzamel and J. Burns, 'Professional Competition, Economic Value Added and Management Control Strategies', Organizations Studies, Vol. 26, No. 5, 2005, pp: 756-776.

M. Ezzamel, S. Lilley, and H. Willmott, 'Accounting Representation and the Road to Commercial Salvation', Accounting, Organizations and Society, Vol. 29, November 2004, pp. 783-813.

M. Ezzamel, N. Hyndman, A. Johnsen, I. Lapsley, and J. Pallot, "Has Devolution Increased Democratic Accountability?", Public Money and Management, Vol. 24, No. 3, June 2004, pp. 145-152.

M. Ezzamel, 'Accounting and Work Organisation in the Middle Kingdom, Ancient Egypt', Organization, Vol. 11, No. 4, July 2004, pp. 497-537.

M. Ezzamel and H. Willmott, 'Rethinking Strategy: Contemporary Perspectives and Debates', European Management Review, Vol. 1, No. 1, May 2004.

M. Ezzamel, H. Willmott, and F. Worthington, 'Accounting and management-Labour Relations in the Factory with A Problem', Accounting, Organizations and Society, Vol. 29, 2004, pp. 269-302.

M. Ezzamel, 'Accounting and Redistribution: The Palace and Mortuary Cult in the Middle Kingdom, Ancient Egypt', Accounting Historians Journal, Vol. 29, No. 1, June 2002, pp. 59-101.

M. Ezzamel, 'Accounting for Private Estates and the Household in the Middle Kingdom, Ancient Egypt', Abacus, Vol. 32, No. 2, 2002, pp. 235-262.

M. Ezzamel, 'Accounting Working for the State: Tax Assessment and Collection During the New Kingdom, Ancient Egypt', Accounting and Business Research, Vol. 32., No. 1, 2002, pp. 17-39.

S. Carmona, M. Ezzamel, and F. Gutiérrez, 'The Relationship Between Accounting and Spatial Practices in the Factory', Accounting, Organizations and Society, Vol. 27, No. 3, April 2002, pp. 239-274.

M. Ezzamel, D. Gwilliam, and K. Holland, 'The Relationship between Categories of Non-Audit Services and Audit Fees: Evidence from the UK', International Journal of Auditing, Vol. 6, No. 1, March 2002, pp. 13-35.

M. Ezzamel and R. Watson, ' Pay Comparability Across and within UK Boards: An Empirical Analysis of the Cash Pay Awards to CEOs and Other Board members', Journal of Management Studies, Vol. 39, No. 2, March 2002, pp. 207-232.

M. Ezzamel and K. Hoskin, 'Retheorizing the Relationship between Accounting, Writing and Money with Evidence form Mesopotamia and Ancient Egypt', Critical Perspectives on Accounting, Vol. 13, 2002, pp. 333-367.

M. Ezzamel, H. Willmott and F. Worthington, 'Power, Control and Resistance in the Factory that Time Forgot', Journal of Management Studies, Vol. 38, No. 8, December 2001, pp. 1053-1079.

D. Butler, M. Ezzamel and W. Forbes, 'On the Revaluation of arbitraged Assets and the Inflation Accounting Debate: Error Correction Estimates and Forecasts', Advances in Quantitative Analysis of Finance and Accounting, Volume 9, 2001, pp. 127-158.

M. Ezzamel, 'A Difficult Act to Balance: Political Costs and Economic Costs in the Public Sector', Accounting, Accountability & Performance, Volume 7, No. 1, June 2001, pp. 31-49.

P. Edwards, M. Ezzamel, C. McLean, and K. Robson, 'Budgeting and Strategy in Schools: the Elusive Link', Financial Accountability and Management, Vol. 16, No. 4, November 2000, pp. 309-334.

P. Edwards, M. Ezzamel, and K. Robson "Connecting Accounting and Education in the UK: Discourses and Rationalities of Education Reform", Critical Perspectives on Accounting, Vol. 10, 1999, pp. 469-500.

M. Ezzamel, "Discussion of International Diversification and Firm Value", Journal of Business Finance and Accounting, Vol. 25, Nos. 9&10, November/December 1998, pp. 1283-1285.

M. Ezzamel and H. Willmott, "Accounting and Employee Remuneration in the New Organization", Accounting and Business Research, Vol. 28, No. 2, Spring 1998, pp. 97-110.

S. Carmona, M. Ezzamel, and F. Gutiérrez, "Towards an Institutional Analysis of Accounting Change in the Royal Tobacco Factory of Seville", Accounting Historians Journal, Vol. 25, No. 1, June, 1998, pp. 115-147.

M. Ezzamel, and H. Willmott, "Accounting for Team Work: A Critical Study of Group-Based Systems of Organizational Control", Administrative Science Quarterly, Vol. 43, 1998, pp. 358-396.

M. Ezzamel and R. Watson, "Market Comparison Earnings and the Bidding-Up of Executive Cash Compensation: Evidence from the United Kingdom", Academy of Management Journal, Vol. 41, No. 2, 1998, pp. 221-231.

M. Ezzamel, "Accounting, Control and Accountability: Preliminary Evidence from Ancient Egypt", Critical Perspectives on Accounting, Vol. 8, 1997, pp. 563-601.

S. Carmona, M. Ezzamel, and F. Gutiérrez, "Control and Cost Accounting Practices in The Spanish Royal Tobacco Factory", Accounting, Organizations and Society, Vol. 22, No. 5, 1997, pp. 411-446.

M. Ezzamel, S. Lilley, and H. Willmott, "Accounting for Management and Managing Accounting: Reflections on Recent Changes in the UK", Journal of Management Studies, Vol. 34, No. 3, 1997, pp. 439-463.

Chapters in books:

R. Watson and M. Ezzamel, "Financial Structure and Corporate Governance", in in K. Keasey, S. Thompson and M. Wright (eds), Corporate Governance: Accountability, Enterprise and International Comparison, John Wiley and Son, 2005, pp. 45-59.

M. Ezzamel and R. Watson, "Boards of Directors and the Role of Non-Executive Directors in the Governance of Corporations", in K. Keasey, S. Thompson and M. Wright (eds), Corporate Governance: Accountability, Enterprise and International Comparison, John Wiley and Son, 2005, pp. 97-115.

M. Ezzamel and R. Watson, "Executive Remuneration and Corporate Performance", in K. Keasey and M. Wright (eds.), Corporate Governance: Responsibilities, Risks, and Remuneration, John Wiley, London, 1997, pp. 61-92.

M. Ezzamel and R. Watson, `Wearing Two Hats: The Conflicting Control and Management Roles of Non-Executive Directors', in Corporate Governance, edited by K. Keasey, S. Thompson and M. Wright, Oxford University Press, 1997, pp. 54-79.

M. Ezzamel, `Budgetary Devolution and Accountability in the UK Public Sector', in I. Lapsley and R. Wilson (ed.), Exploration in Financial Control, Thomson Business Press, London, 1997, pp. 298-316.