![Penny Chaidali](https://profiles-cardiff.imgix.net/attachments/59?w=200&h=200&auto=format&crop=faces&fit=crop&q=90")
Dr Penny Chaidali
Lecturer in Accounting
- ChaidaliP@cardiff.ac.uk
- +44 29208 70978
- Aberconway Building, Room D22C, Colum Road, Cathays, Cardiff, CF10 3EU
Overview
Penny joined the Accounting and Finance Section as a Lecturer in Accounting in January 2019. She holds a PhD in Accounting from the Economics, Finance, and Management (EFM) Department, University of Bristol.
Her research interests lie within the area of business reporting, integrated reporting, accountability and impression management in annual reports.
Penny is a Fellow of the Higher Education Academy. She is a member of the BAFA Financial Accounting and Reporting Special Interest Group (FARSIG) Advisory Board. Previously, she was a committee member of BAFA FARSIG (2016 - 2022) and served as Secretary of FARSIG from 2019 to 2022.
Penny has been involved in the development of a number of discussion papers on the future of financial reporting supported by FARSIG and ACCA. She has co-organised the following Symposia and conferences:
- The Future of Financial Reporting 2022: The development of Global Sustainability Standards and their impact on corporate reporting.
- The Future of Financial Reporting 2021: Narrative, Non-Financial Reporting and the impact of BREXIT and the Coronavirus
- The Future of Financial Reporting 2020: Communication, Standard-setting, Intangible, & Audit
- 22nd Financial Reporting Business and Communication (FRBC) Conference, Bristol, 2018
- 20th Financial Reporting Business and Communication (FRBC) Conference, Bristol, 2016
Publication
2024
- Chaidali, P., Cordery, C., Dhanani, A., Varoutsa, E. and Woodward, J. 2024. Charity impact reporting: Informing the forthcoming Charities Statement of Recommended Practice - Phase Two Report. Project Report. [Online]. ICAS. Available at: https://www.icas.com/landing/charities/charity-impact-reporting
2023
- Aresu, S., Chaidali, P., Gaia, S., Georgiou, O., Jones, M. J., Melis, A. and Rombi, L. 2023. The future of financial reporting 2023: The current debate on intangible assets. Where are we heading?. Discussion Paper. Association of Chartered Certified Accountants. Available at: https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2023/January/farsig-symposium.html
2022
- Aresu, S., Chaidali, P., Gaia, S., Georgiou, O., Jones, M. J., Melis, A. and Rombi, L. 2022. The future of financial reporting 2022: the development of global sustainability standards and their impact on corporate reporting. Discussion Paper. Association of Chartered Certified Accountants.
- Chaidali, P., Cordery, C., Dhanani, A. and Varoutsa, E. 2022. Charity impact reporting: Informing the forthcoming SORP. Project Report. [Online]. ICAS. Available at: https://www.icas.com/__data/assets/pdf_file/0009/610893/Charities-Impact-Report_Final.pdf
2021
- Jones, M. J., Melis, A., Aresu, S., Gaia, S., Rombi, L., Chaidali, P. and Georgiou, O. 2021. The future of financial reporting 2021: narrative, non-financial reporting and the impact of BREXIT and the coronavirus. Discussion Paper. Association of Chartered Certified Accountants.
2020
- Jones, M. J., Melis, A., Aresu, S., Gaia, S., Rombi, L. and Chaidali, P. 2020. The future of financial reporting 2020: communication, standard setting, intangibles and audit. Project Report. Association of Chartered Certified Accountant.
2019
- Jones, M. J., Melis, A., Aresu, S., Gaia, S., Rombi, L. and Chaidali, P. 2019. The future of financial reporting 2019: Current developments in financial reporting (Private and public sectors). Discussion Paper. Association of Chartered Certified Accountant.
2018
- Jones, M. J., Melis, A., Aresu, S., Gaia, S., Rombi, L. and Chaidali, P. 2018. The future of financial reporting 2018: Digitalisation and integrated reporting. Discussion Paper. Association of Chartered Certified Accountants.
2017
- Chaidali, P. (. and Jones, M. J. 2017. It's a matter of trust: Exploring the perceptions of integrated reporting preparers. Critical Perspectives On Accounting 48, pp. 1-20. (10.1016/j.cpa.2017.08.001)
- Jones, M. J., Melis, A., Aresu, S., Gaia, S., Rombi, L. and Chaidali, P. 2017. The future of financial reporting 2017: Change, narratives, education and globalisation. Discussion Paper. Association of Certified Chartered Accountants.
Articles
- Chaidali, P. (. and Jones, M. J. 2017. It's a matter of trust: Exploring the perceptions of integrated reporting preparers. Critical Perspectives On Accounting 48, pp. 1-20. (10.1016/j.cpa.2017.08.001)
Monographs
- Chaidali, P., Cordery, C., Dhanani, A., Varoutsa, E. and Woodward, J. 2024. Charity impact reporting: Informing the forthcoming Charities Statement of Recommended Practice - Phase Two Report. Project Report. [Online]. ICAS. Available at: https://www.icas.com/landing/charities/charity-impact-reporting
- Aresu, S., Chaidali, P., Gaia, S., Georgiou, O., Jones, M. J., Melis, A. and Rombi, L. 2023. The future of financial reporting 2023: The current debate on intangible assets. Where are we heading?. Discussion Paper. Association of Chartered Certified Accountants. Available at: https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2023/January/farsig-symposium.html
- Aresu, S., Chaidali, P., Gaia, S., Georgiou, O., Jones, M. J., Melis, A. and Rombi, L. 2022. The future of financial reporting 2022: the development of global sustainability standards and their impact on corporate reporting. Discussion Paper. Association of Chartered Certified Accountants.
- Chaidali, P., Cordery, C., Dhanani, A. and Varoutsa, E. 2022. Charity impact reporting: Informing the forthcoming SORP. Project Report. [Online]. ICAS. Available at: https://www.icas.com/__data/assets/pdf_file/0009/610893/Charities-Impact-Report_Final.pdf
- Jones, M. J., Melis, A., Aresu, S., Gaia, S., Rombi, L., Chaidali, P. and Georgiou, O. 2021. The future of financial reporting 2021: narrative, non-financial reporting and the impact of BREXIT and the coronavirus. Discussion Paper. Association of Chartered Certified Accountants.
- Jones, M. J., Melis, A., Aresu, S., Gaia, S., Rombi, L. and Chaidali, P. 2020. The future of financial reporting 2020: communication, standard setting, intangibles and audit. Project Report. Association of Chartered Certified Accountant.
- Jones, M. J., Melis, A., Aresu, S., Gaia, S., Rombi, L. and Chaidali, P. 2019. The future of financial reporting 2019: Current developments in financial reporting (Private and public sectors). Discussion Paper. Association of Chartered Certified Accountant.
- Jones, M. J., Melis, A., Aresu, S., Gaia, S., Rombi, L. and Chaidali, P. 2018. The future of financial reporting 2018: Digitalisation and integrated reporting. Discussion Paper. Association of Chartered Certified Accountants.
- Jones, M. J., Melis, A., Aresu, S., Gaia, S., Rombi, L. and Chaidali, P. 2017. The future of financial reporting 2017: Change, narratives, education and globalisation. Discussion Paper. Association of Certified Chartered Accountants.
- Jones, M. J., Melis, A., Aresu, S., Gaia, S., Rombi, L. and Chaidali, P. 2019. The future of financial reporting 2019: Current developments in financial reporting (Private and public sectors). Discussion Paper. Association of Chartered Certified Accountant.
Research
Research interests
Critical accounting, Business Reporting, Integrated Reporting, Accountability, Impression Management
Teaching
Current Teaching commitments
- BS1512: Foundations of Business Accounting (Year 1 - Undergraduate module leader)
- BS2516: Corporate Reporting (Year 2 - Undergraduate co-module leader)
- BST957: Interdisciplinary Perspectives on Accounting (Postgraduate contributor)
Teaching experience
Penny has previously taught on the following modules:
- BS1611: Fundamentals of Financial Reporting (Year 1 - Undergraduate tutor)
- BS3521: Advanced Corporate Reporting (Year 3 - Undergraduate tutor)
- BS3614: Corporate Governance and Accountability (Year 3 - Undergraduate tutor)
- BST251: Research Topics in Accounting (Postgraduate contributor)
Teaching Awards
- Nominated for the Cardiff University Most Innovative Teacher Award, 2020
Biography
Qualifications
- Fellow in Higher Education Academy
- PhD in Accounting, University of Bristol, United Kingdom
- MSc in Accounting, Finance and Management, University of Bristol, United Kingdom
- BSc in Business Administration, University of Patras, Greece
Academic positions
- 2019 - present: Lecturer in Accounting, Cardiff University
- 2018 - 2019: Senior Teaching Associate in Accounting, University of Bristol
- 2013 - 2018: Teaching Associate in Accounting, University of Bristol
Committees and reviewing
- Member of the BAFA FARSIG Advisory Board
- Journal reviewer (Accounting, Auditing & Accountability Journal, British Accounting Review, Critical Perspectives on Accounting, Qualitative Research in Accounting and Finance)
- Accounting seminar organiser at Cardiff University