Dr Julia Smith presented a research paper at the 50th Anniversary Conference of the British Accounting & Finance Association (BAFA), at the LSE, London, April 14-16.
The paper, on 'Accounting and Accountability in Charitable SMEs', and co-authored with Lesley Miller, appeared in a session on social and environmental accounting.
Strathclyde accountants were well represented at this event, with three of Julia's PhD students also in attendance. At the Doctoral Programme (April 13-14), Tom Neal, who recently commenced a Strathclyde Studentship, presented his early work on 'Exploring the Extent and Nature of Accounting, Accountability and Entrepreneurial Thinking in the Third Sector', in a session on accounting in the public sector. Syamsul Azri Abdul Rahman presented 'Early Fieldwork Observations of PMS and ERB in Malaysian SMEs' in a session on management accounting. And Yu-Lin Hsu, whose work is being funded in part by a grant held by Julia Smith from the Carnegie Trust, presented 'A Stated Preference Approach to the Choice of Financial Reporting Regimes and Techniques', in a financial reporting session.
Also in the main programme, Yu-Lin Hsu presented a co-authored paper with second supervisor, Professor Gavin Reid (University of St Andrews), in a financial reporting session, on 'Discretion in Financial Reporting: Tied Hands or Freedom of Choice? Statistical and Case Study Evidence on the Adoption of IFRS and UK GAAP'. And Syamsul Azri Abdul Rahman presented a co-authored paper with Julia Smith on 'Performance Measurement Systems and the Impact of Extra-Role Behaviour: The Case of a Malaysian SME', in a management accounting session.