Newcastle University Business School

Staff Profile

Professor David McCollum-Oldroyd

Professor of Accounting

Background

Introduction

David spent ten years in the accountancy profession before moving into academic life. He is a chartered accountant and a graduate of the Departments of History at Liverpool (BA) and Durham (MPhil) Universities. David obtained his PhD at Newcastle University. He is the winner of the 2013 Hourglass prize for outstanding contribution to accounting history research.

The dual aims of David's research are to understand why accounting is such a powerful force in society by exploring its interactions within cultures and organisations and to improve professional practice.


Qualifications

PhD, MPhil, BA, ACA, PGC Educational Development


Memberships

Institute of Chartered Accountants of England and Wales

Research

Research Interests

The dual aims of David's research are to understand why accounting is such a powerful force in society by exploring its interactions within cultures and organisations and to improve professional practice. 

David is especially interested in the causes and consequences of accounting change and the manner in which practice develops. He has explored this theme since the 1990s in relation to land management and industrialisation in the 18th and 19th centuries, focusing on the accounting and financial technologies underlying activities. His historical work up to the present has followed three main strands: 1) estate management practice in the North-east of England during the 18th century; 2) plantation management in the Caribbean and American South during the transition from slavery to a free economy; 3) health and the poor in Victorian Newcastle.

David is also interested in financial reporting and has published papers on the Conceptual Framework and intangible assets. He is chair of the Technical Committee of the British Accounting and Finance Association's Financial Accounting and Reporting Special Interest Group, which submits comments grounded in academic research to the International Accounting Standards Board, the Financial Accounting Standards Board and the European Commission.

 

Postgraduate supervision

  • accounting and business history

  • financial reporting

Teaching

Undergraduate Teaching

Stage Three: Financial Accounting

Stage Three: Accounting Change and Development

Postgraduate Teaching

MA International Financial Analysis:
Accounting for Analysts

Publications