Job: Senior Lecturer in Accounting
Faculty: Business and Law
School/department: Leicester Castle Business School
Address: The Gateway, De Montfort University, Leicester, UK, LE1 9BH
T: +44 (0)116 207 8890
My research focuses on the regulatory aspects of business reporting and sustainability management in emerging countries. Taking the regulatory framework(s) of accounting, I examine the historical, social and political contexts of how regulators particularly in the emerging such as India, China and other developing countries have directed their policies for the sustainable development of their socioeconomies. My teaching philosophy covers the theoretical, practical and critical aspects of modern day financial reporting.
Oxford University Accounting Group
1) ‘Socio-Economic Impacts of IFRS on Wider Stakeholders in India’* -
(*High Impact study- REF2014)
Brief description: [On the request of the Minister of Corporate Affairs (MCA) in India, Hon. Mr. Salman Khurshid and the Institute of Chartered Accountants in India (ICAI), New Delhi, India, a research report based on the newly developed ‘Dialectic Interviews’ with more than 270 interviewees, with subjects including Ministers, Secretaries and twenty (past) Presidents of the Institute of Chartered Accountants in India. The report and consultations for MCA have already led the Government of India not to adopt IFRS for the sake of sustainable development of India’s socio-economies, which is a significant change from the previous announcement in 2007 and has initiated new trends in the international politics of accounting standards setting (Ministerial Announcement: 22nd Jan. 2010) (ICAI: Oct.2010).]
2) Institutional Mechanism Design: Accounting for Sustainability for Emerging Economies-Consultation Report to UN and Relevant Institutions
This research suggests a more appropriate CSR policy for emerging economies such India’s 2% Policy. By analysing e the Oxford Financial Reporting Scheme for Sustainable Development (OFRSSD) based on the Principles of Institutional Mechanism Design (IMD) and the Principles of Effective Regulation. The OFRRSD is a CSR policy innovation which utilises a specific form of disclosure, referred to as “One Additional Line” (OAL) which aims to align the personal incentives of corporate management, investors and other stakeholders in such a way that their individual utility-maximising behaviour will collectively contribute to the sustainable development of socio-economies.
Proposed Thesis: ‘Accounting Regulation in India and IFRSs: A Study of the Emergent Strategy Adopted by the Regulators for the Sustainable Development of Indian Enterprises’
“Aadam Jagruti” - for recognition of teaching (Adam Jagruti Foundation, Mumbai). (2007).
(1) ‘Socio-Economic Impacts of IFRS on Wider Stakeholders in India’ (2008-12)
(2) ‘Implementation of 2% CSR Expenditure Scheme in India (2012-15)
(3) Institutional Mechanism Design: Accounting for Sustainability for Emerging Economies (2014-15)
Researchers - Prof. Tomo. Suzuki (Principal Researcher), Jaypal Jain (Co-researcher)
Amount awarded - £15,000 (Project (1) above);
Funding body - University of Oxford and ICAI, New Delhi
Date of start and end of project – 04/2008 – 12/2012
‘Reporting convergence: Frayed but not unravelling’, Accountancy Age, Jul. 2012
‘An impact study of IFRS’, Business Line, Feb. 2011.
‘India likely to delay IFRS introduction’, Accountancy Age, Feb. 2011.
‘IFRS in Banks: India sets ’13 deadline’, Business Standard, May 2011.
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