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 a member of the Technical Committee of the British Accounting and Finance Association's Financial Accounting and Reporting Special Interest Group (FARSIG), serving as chair from 2007-2019. The committee submits comments grounded in academic research to the International Accounting Standards Board, the Financial Accounting Standards Board and professional bodies on accounting policy proposals.

Reports issued by the FARSIG Technical Committee under his chairmanship include:

    • Issues arising from the IASB Discussion Paper ‘Fair Value Measurements’, 2007
    • Comments made on the International Accounting Standards Board’s Exposure Draft IFRS for Small and Medium-sized Entities”, 2007
    • Comments on the Joint IASB/FASB Discussion Paper Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Reporting Entity, 2008
    • Response to the Joint IASB Exposure Draft: An Improved Conceptual Framework for Financial Reporting: Chapter 1: The Objectives of Financial Reporting and Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information, 2008
    • Comments on the IASB Exposure Draft ‘Fair Value Measurement', 2008
    • Comments on the Joint IASB/FASB Discussion Paper ‘Preliminary Views on Financial Statement Presentation’, 2009
    • Issues arising from the IASB Discussion Paper ‘Preliminary Views on Amendments to IAS 19 Employee Benefits’, 2009
    • “Issues arising from the joint IASB/FASB Discussion Paper ‘Leases: Preliminary Views’, 2009
    • Comments on the IASB/FASB Discussion Paper ‘Preliminary Views on Revenue Recognition in Contracts with Customers’, 2009
    • Comments to the IAAER IFRS Consult Committee on Education and Training, Financial Statement Presentation and the Standard Setting Process, 2010
    • Comments to the IAAER IFRS Consult Committee on the IFRS Foundation Strategy Review, 2011
    • Comments to the IAAER IFRS Consult Committee on the proposed Accounting Standards Advisory Forum, 2013
    • Issues Arising from the IASB Discussion Paper ‘A Review of the Conceptual Framework for Financial Reporting’, 2014
    • Issues Arising from the IASB Exposure Draft ‘Conceptual Framework for Financial Reporting’, 2015
    • Issues Arising from the ICAEW report: ‘What’s Next for Corporate Reporting: Time to Decide?’, 2018


           Postgraduate supervision
    • accounting and business history
    • financial reporting





    Teaching

    Undergraduate Teaching

    Stage Three: Accounting Change and Development

    Stage Four: Dissertations

    Postgraduate Teaching

    MA International Financial Analysis:
    Accounting for Analysts

    Publications