Research course


Open University · The Open University Business School

Entry requirements

Minimum 2:1 (or equivalent) plus 120 credits in research methods training or, ideally, a masters degree in Research Methods (MRes) which is the usual precursor to PhD studies.

Months of entry


Course content

Members of The Open University Business School’s Accounting research team specialise in: accounting theory, accounting education, corporate governance, financial reporting (with particular emphasis on international topics), management accounting and financial performance measurement. Academic staff are interested in various areas of accounting research, including conceptual frameworks for accounting standards, international accounting, the use of accounting information in decision making, management accounting and control, modern equity analysis techniques and accounting education both through distance learning and in the professions.

Potential research projects

Internally funded full-time research studentships are advertised in January (closing date end of March) and may include the following. We also welcome part- and full-time self-funded applications in these areas:

  • Accounting theory, doctrine and conceptual frameworks
  • Accounting regulation
  • Accounting education
  • Accounting history
  • Corporate governance
  • Intangible assets (trademarks, goodwill)
  • Management accounting
  • Financial performance measurement and the use of performance information
  • Management control in the hospitality business
  • Management in policing and other public sector organisations
  • Small businesses
Current/recent research projects
  • The value-relevance of financial performance measurement and disclosure
  • Business, regulators and society governance of banking/financial institutions in Africa
  • Reconceptualising value: defining, measuring and managing social value creation by business enterprises
  • Corporate governance and firm performance
  • The impact of political connectedness on the quality of corporate governance disclosures in Pakistan

Potential supervisors

Fees and funding

Please see The Open University website for more information.

Qualification and course duration


part time
72 months
distance learning
variable months
full time
36 months


distance learning
variable months
full time
15 months
part time
24 months

Course contact details

Claire Wylde
+44 (0)1908 332311