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PACCFINTAX is based in the Accounting and Finance section of Cardiff Business School, with group members deriving from across the School and beyond.

Research

Research of the group covers the broad range of activities aimed at ensuring the efficient, effective, sustainable, and accountable use and collection of public funds. Research group members employ a diverse array of research methods to produce high quality scholarly and policy relevant research, including the frequent use of interdisciplinary and international comparative analysis.

Supporting the Public Value philosophy of Cardiff Business School, the research group aims to contribute to the development of policies and practices that improve the governance, administration and collection of public funds, ultimately enhancing the quality and accessibility of public services.

Key research areas of PACCFINTAX include:

  • Public sector accounting and public sector audit
  • Public sector finances and public sector financial management
  • Tax policymaking and tax administration

Meet the team

Management team

Director and Founder

Picture of Dennis De Widt

Dr Dennis De Widt

Reader in Accounting and Finance

Telephone
+44 29208 76569
Email
DeWidtD@cardiff.ac.uk

Co-directors

Picture of Vogy Buanaputra

Dr Vogy Buanaputra

Lecturer in Accounting, Programme Director of MSc in Accounting and Finance

Email
BuanaputraV@cardiff.ac.uk
Picture of Xia Shu

Dr Xia Shu

Lecturer in Accounting

Email
ShuX3@cardiff.ac.uk

Academic staff

Picture of Leighton Andrews

Professor Leighton Andrews

Professor of Practice in Public Service Leadership and Innovation

Telephone
+44 29208 76564
Email
AndrewsL7@cardiff.ac.uk
Picture of Rhys Andrews

Professor Rhys Andrews

Professor of Public Management

Telephone
+44 29208 74198
Email
AndrewsR4@cardiff.ac.uk
Picture of Rachel Ashworth

Professor Rachel Ashworth

Professor in Public Services Management

Telephone
+44 29208 75842
Email
AshworthRE@cardiff.ac.uk
Picture of Carla Edgley

Professor Carla Edgley

Professor of Accounting and Finance

Telephone
+44 29208 76567
Email
EdgleyCR@cardiff.ac.uk
Picture of Martin Kitchener

Professor Martin Kitchener

Professor of Public Sector Management and Policy

Telephone
+44 29208 76951
Email
KitchenerMJ@cardiff.ac.uk
Picture of Simon Norton

Dr Simon Norton

Senior Lecturer in Accounting

Telephone
+44 29208 76675
Email
NortonSD@cardiff.ac.uk
Picture of Tommaso Reggiani

Dr Tommaso Reggiani

Reader (Associate Professor) of Economics

Email
ReggianiT@cardiff.ac.uk
Picture of Qingwei Wang

Professor Qingwei Wang

Head of Accounting and Finance
Professor of Finance

Telephone
+44 29208 75514
Email
WangQ30@cardiff.ac.uk

Postgraduate students

No picture for Hessa Alghadeer

Hessa Alghadeer

Research student

Email
AlghadeerH@cardiff.ac.uk
PACCFINTAX Postgraduate Alumni
  • Dr Muhammad Dahlan. Graduation 2025. Thesis title: Unveiling Complexities: A Mixed Methods Study of Investigating Transfer Pricing Audit Behaviours in Indonesia.

Associate staff

Public sector accounting and public sector audit publications

Public sector finances and public sector financial management publications

Tax policymaking and tax administration publications

Past events

DateEventAbout
11 March 2026Hybrid seminarDr Panos Panagiotopoulos (Queen Mary University of London) – ‘Reflections on the nature of digital government research: towards the AI-driven transformation’

PACCFINTAX / Financial Accountability and Management Special Issue Workshop

In July 2025, PACCFINTAX hosted a two-day international workshop at Cardiff Business School, bringing together academics and practitioners to discuss how changing forms of coordination between public sector organisations shape accounting, audit, budgeting, financial management, and oversight mechanisms.

The event featured 12 research papers covering a range of jurisdictions including Brazil, China, Germany, India, the UK, Albania, and the UAE, and attracted participants from Brazil, Germany, Italy, South Africa, the United States, and the United Kingdom.

A highlight of the workshop was a keynote address by the Auditor General for Wales, Adrian Crompton, who offered reflections on the challenges facing the Welsh public sector and discussed implications for public sector accountability and governance.

The workshop formed part of a forthcoming special issue of Financial Accountability and Management exploring how reforms to vertical coordination in the public sector – driven by factors such as decentralisation, New Public Management reforms, and emerging multilevel challenges such as sustainability – reshape public sector accounting and financial governance.

Auditor General for Wales, Adrian Crompton.
Auditor General for Wales, Adrian Crompton delivering his keynote address.

Tax Research Network (TRN) Conference 2024

Cardiff Business School hosted the 2024 TRN Annual Conference on 9 – 11 September 2024. The conference was organised by PACCFINTAX Co-Directors Professor Carla Edgley and Dr Dennis De Widt, in collaboration with Ms Terry Filer (Swansea University) and Mrs. Nicky Thomas (University of Exeter). Delegates were welcomed to the conference by Professor Rachel Ashworth, Dean and Head of Cardiff Business School.

Keynote speakers included Nina E. Olson, Executive Director, Center for Taxpayer Rights, and former head of the United States’ Office of the Taxpayer Advocate, and Erich Kirchler, professor of Economic Psychology at the University of Vienna. They were joined by 64 presenters during the two research days of the conference programme. The presentations covered a wide spectrum of tax research carried out across the globe, with, beyond the UK and other European countries, researchers present from Australia, China, South Africa, Singapore, and the US, amongst others.

The Tuesday afternoon comprised a panel discussion focusing on ‘Tax policymaking and tax administration reform: The role of taxpayer behaviour’. Speakers included Erich Kirchler; Ellen Milner (Chartered Institution of Taxation); Felix Hathaway (Office for Budgetary Responsibility); Lakshmi Narain (Azets) and Ritchie Tout (Azets).

The Education Day comprised of eight presentations and a keynote address by Lucy Chalmers-Morris, Deloitte Data & Innovation, examining the question “AI - what does it mean for the tax profession and professionals?” The day and conference concluded with a panel discussion on “Re-imagining assessment” with Lucy Chalmers-Morris, Vicky Purtill (Chartered Institution of Taxation), Ritchie Tout (Azets) and Matt Townsend (Cardiff University).

Professor Andrew Lymer, Aston University, Chair, Tax Research Network closed the conference.

Sponsors of TRN 2024 were Institute of Chartered Accountants in England and Wales (ICAEW) Charitable Trusts, Chartered Institution of Taxation (CIOT), The Association of Taxation Technicians (ATT), Azets and Tax Notes.

More photographs from this event can be found online.

Delegates at Cardiff Castle, where the conference dinner took place.
Delegates at Cardiff Castle, where the conference dinner took place.

PACCFINTAX PhD/Early Career Workshop with J.E. Cairnes School of Business and Economics, University of Galway

PACCFINTAX and the J.E. Cairnes School of Business and Economics at the University of Galway jointly hosted their second Annual PhD/ECR Research Workshop online on Friday, 4 April 2025.

In an informal, supportive setting, six early-stage researchers presented work spanning fiscal citizenship and public budgeting accountability, behavioural intentions toward environmental taxes, fiscal decentralisation, lifecycle approaches to taxation, and international tax reform.

The workshop featured feedback from senior academics based in Cardiff and Galway, as well as external experts including Professor John Hasseldine from the University of New Hampshire, US.

Many thanks to all presenters and attendees for contributing to a highly engaging and productive day.

Paccfintax early career workshop
PACCFINTAX PhD/Early Career Workshop

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