Staff Profile

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 main aim of David's research is to gain an understanding of the relationship between accounting and the wider economic, social, institutional and political contexts in which it exists. In particular he is interested in systems under stress or ones undergoing a process of transformation

Qualifications

PhD, MPhil, BA, ACA, PGC Educational Development

Memberships

Institute of Chartered Accountants of England and Wales

Research Interests

The main aim of David's research is to gain an understanding of the relationship between accounting and the wider economic, social, institutional and political contexts in which it exists. In particular he is interested in systems under stress or ones undergoing a process of transformation

David is also interested in financial reporting and has published papers on the Conceptual Framework and intangible assets. He served as chair of the Technical Committee of the British Accounting and Finance Association's Financial Accounting and Reporting Special Interest Group (FARSIG) 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.

Postgraduate supervision

• Accounting and business history
• Financial reporting

Undergraduate Teaching

Stage Three: Accounting Change and Development

Accounting, organisations and society

Postgraduate Teaching

Dissertations

• Articles

  • Abdelrehim N, McGovern T, McLean T, Oldroyd D, Tyson T. The contribution of the Stephenson Company, engine manufacturers to the genesis of the British railway industry c.1823-1840. Business History 2023, epub ahead of print.
  • Ferry L, Funnell W, Oldroyd D. A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970–2010. Accounting, Organizations and Society 2023, 109, 101466.
  • Oldroyd D. In memory of Dick Fleischman, 1941-2020. Accounting History Review 2021, 31(1), 125-127.
  • Tyson T, Oldroyd D. Accounting for slavery during the Enlightenment: Contradictions and interpretations. Accounting History 2019, 24(2), 212-235.
  • Miller AD, Oldroyd D. Does Stewardship still have a role?. Accounting Historians Journal 2018, 45(1), 69-82.
  • Oldroyd D, Tyson TN, Fleischman RK. Contracting, property rights and liberty: accountability under the Freedmen’s Bureau’s labour-contract system. Accounting, Auditing and Accountability Journal 2018, 31(6), 1720-1748.
  • Miller AD, Oldroyd D. An Economics Perspective on Financial Reporting Objectives. Australian Accounting Review 2018, 28(1), 104-108.
  • Tyson TN, Oldroyd D. The debate between postmodernism and historiography: An accounting historian’s manifesto. Accounting History 2017, 22(1), 29-43.
  • Jones MJ, Oldroyd D. The ‘internationalisation’ of accounting history publishing. British Accounting Review 2015, 47(2), 117-123.
  • Oldroyd D, Tyson TN, Fleischman RK. American ideology, socialism and financial accounting theory a counter view. Critical Perspectives on Accounting 2015, 27, 209-218.
  • Fleishman RK, Tyson TN, Oldroyd D. The U.S. Freedmen’s Bureau in post-civil war reconstruction. Accounting Historians Journal 2014, 41(2), 75-109.
  • Funnell WN, Holden A, Oldroyd D. Costing in the Newcastle Infirmary, 1840-1888. Accounting, Auditing and Accountability Journal 2014, 27(3), 465-488.
  • Tyson T, Oldroyd D, Fleischman RK. Was America born capitalist? A counter view. Critical Perspectives on Accounting 2013, 24(4-5), 379-396.
  • Fleischman RK, Tyson TN, Oldroyd D. America’s ‘exceptional’ transition to capitalism: A counter view. Critical Perspectives on Accounting 2013, 24(7/8), 616-626.
  • Fleischman RK, Oldroyd D, Tyson TN. The efficacy/inefficacy of accounting in controlling labour during the transition from slavery in the United States and British West Indies. Accounting, Auditing and Accountability Journal 2011, 24(6), 751-780.
  • Fleischman RK, Oldroyd D, Tyson T. Plantation accounting and management practices in the US and the British West Indies at the end of their slavery eras. Economic History Review 2011, 64(3), 765-797.
  • Miller AD, Oldroyd D. In Defense of Stewardship. CPA Journal 2011, 81(10), 6-8.
  • Jones MJ, Oldroyd D (guest eds.). Financial accounting: past, present and future. Accounting Forum 2009, 33(1), 1-10.
  • Holden A, Funnell W, Oldroyd D. Accounting and the moral economy of illness in Victorian England: the Newcastle Infirmary. Accounting, Auditing and Accountability Journal 2009, 22(4), 525-552.
  • Oldroyd D, Fleischman RK, Tyson TN. The culpability of accounting practice in promoting slavery in the British Empire and antebellum United States. Critical Perspectives on Accounting 2008, 19(5), 764-784.
  • Tyson T, Oldroyd D. Straw men and old saws: an evidence based response to Sy & Tinker's critique of accounting history. Accounting Historians Journal 2007, 34(1), 173-193.
  • Tyson T, Oldroyd D, Fleischman RK. Accounting, coercion and social control during apprenticeship: Converting slave workers to wage workers in the British West Indies, c.1834-1838. Accounting Historians Journal 2005, 32(2), 201-231.
  • Tyson T, Fleischman RK, Oldroyd D. Theoretical perspectives on accounting for labor on slave plantations of the USA and British West Indies. Accounting, Auditing & Accountability Journal 2004, 17(5), 758-778.
  • Fleischman RK, Oldroyd D, Tyson T. Monetizing Human Life: Slave Valuations on U.S. and British West Indian Plantations. Accounting History 2004, 9(2), 35-62.
  • Oldroyd D. "Feminising" Prehistory. Accounting Historians Notebook 2004, 27(2), 27-30.
  • Oldroyd D. Feminine Context of Prehistoric Notation Systems. Accounting Historians Notebook 2003, 26(2), 23-38.
  • Brackenborough S, Mclean T, Oldroyd D. The emergence of discounted cash flow analysis in the tyneside coal industry c.1700-1820. British Accounting Review 2001, 33(2), 137-155.
  • Fleischman RK, Oldroyd D. An Imperial Connection? Contrasting the Coal-mining Accounting Practices of the Northeast of England and Nova Scotia, Canada 1825-1900. Accounting Historians Journal 2001, 28(2), 31-62.
  • Oldroyd D. Through a Glass clearly: Management Practice on the Bowes Family Estates c.1700-1770 as Revealed by the Accounts. Accounting, Business and Financial History 1999, 9(2), 175-201.
  • Oldroyd D. Historiography, Causality and Positioning: An Unsystematic View of Accounting History. Accounting Historians Journal 1999, 26(1), 83-102.
  • Oldroyd D. John Johnson's letters: The Accounting Role of Tudor Merchants' Correspondence. Accounting Historians Journal 1998, 28(1), 57-72.
  • Oldroyd D. Formulating an Accounting Standard for Brands in the Market for Excuses. Journal of Brand Management 1998, 5(4), 263-271.
  • Oldroyd D. Accounting in Anglo-Saxon England: Context and Evidence. Accounting History 1997, 2(1), 7-34.
  • Oldroyd D. The Costing Records of George Bowes and the Grand Allies in the North-East Coal Trade in the Eighteenth Century: Their Type and Significance. Accounting, Business and Financial History 1996, 6(1), 2-22.
  • Oldroyd D. The Role of Accounting in Public Expenditure and Monetary Policy in the First Century AD Roman Empire. Accounting Historians Journal 1995, 22(2), 117-129.
  • Oldroyd D. Accounting and Marketing Rationale: the Juxtaposition within Brands. International Marketing Review 1994, 11(2), 33-46.

• Authored Book

  • Oldroyd D. Estates, Enterprise and Investment at the Dawn of the Industrial Revolution: EstateManagement and Accounting in the North-east of England c.1700-1780. Aldershot: Ashgate, 2007.

• Book Chapters

  • Dobie A, Oldroyd D. Bookkeeping. In: John Richard Edwards, Stephen P. Walker, ed. The Routledge Companion to Accounting History. Abingdon: Routledge, 2020, pp.102-135.
  • Fleischman RK, Tyson TN, Oldroyd D. Accounting History. In: Roslender, R, ed. The Routledge Companion to Critical Accounting. Abingdon: Routledge, 2017, pp.353-375.
  • Oldroyd D, Fleischman RK, Tyson T. Somebody Knows the Trouble I’ve Seen: Moral Issues of New World Slavery and Accounting Practitioners. In: Fleischman,RK;Walker,S;Funnell,WN, ed. Critical Histories of Accounting: Sinister Inscriptions in the Modern Era. Abingdon: Routledge, 2012, pp.144-155.
  • Pallett SD, Oldroyd D. Household management guides and cookery books for memsahibs: control in the home and promoting the ethos of empire. In: Brooke H Stroud; Scott E Corbin, ed. Handbook on Social Change. New York: Nova Science, 2009, pp.43-67.
  • Oldroyd D, Dobie AJ. Bookkeeping. In: Edwards, JR; Walker, S, ed. Routledge Companion to Accounting History. London: Routledge, 2008, pp.95-119.
  • Fleischman RK, Oldroyd D, Tyson TN. Monetising Human Life: Slave Valuations in U.S. and British West Indian Plantations. In: Fleischman, RK, ed. Accounting History. London: Sage Publications, 2005, pp.143-165.
  • Oldroyd D. Historiography, Causality, and Positioning: An Unsystematic View of Accounting History. In: Fleischman, RK, ed. Accounting History. London: Sage, 2005.