David Cooper Headshot

Chair in Accounting

Research Taxonomy

Research Interests

My research is primarily in critical management studies, management accounting and control, and the regulation of accounting and accountants. My research is interdisciplinary, critically orientated, and problem centered, drawing on sociology, political science and social theory to understand regulation, organizational and managerial rationality, and performance measurement and management.

I am actively involved in two longstanding interdisciplinary research projects. The first examines globalization and management systems. This work draws on institutional theory and theories of cultural globalization. This research focuses on performance measurement systems (in corporations, governments. and NGOs). Second, I continue to work on international accounting regulation, including the ideology of self regulation, the governance of professional bodies, professional ethics, the construction of demand for accounting and assurance services, and the translation of global accounting standards into national regulatory regimes. In this work I integrate theories of professions and regulation. 

I am joint editor of Accounting, Organizations and Society and on the editorial boards of several other accounting journals. I am also a Consulting Editor of Critical Perspectives on Accounting, a journal which I launched in 1990 and which is dedicated to the role of accounting in organizational and social accountability.

Research Area