Senior Lecturer in Accounting
Accounting & Finance University of Stirling, Stirling, FK9 4LA
Colin's critical research agenda focuses on the social and environmental impacts of organisations, and the means by which they account for and communicate those impacts. Over the past 20 years, he has worked on a number of high-profile and influential projects, including: helping to develop the first systematic social account produced by a UK plc; working in conjunction with the Prince’s Accounting for Sustainability charity to explore the work of pioneers in integrated reporting, and exploring role of accounting in conflicts between corporations and activists in areas such as tobacco control and biodiversity.
Colin's research projects have explored accountability issues with a particular focus on social accounting and reporting. He has worked with the fair-trade organisation Traidcraft plc to develop new forms of social accounting and bookkeeping. He recently undertook research on behalf of Prince Charles's Accounting for Sustainability charity. This project is aimed at both practitioner and academic audiences, based around case studies of organisations participating in the project's Connected Reporting Framework initiative. Colin's other main interest is in the practice of external social accounting. External accounts are undertaken not by organisations themselves, but by others who are not part of the organisations whose conduct they consider to be unacceptable. External accounting processes and practices problematise organisational conduct from the perspective of oppressed social groups and/or ecological systems.
Article
Four priorities for new links between conservation science and accounting research
Feger C, Mermet L, Vira B, Addison PFE, Barker R, Birkin F, Burns J, Cooper S, Couvet D, Cuckston T, Daily GC, Dey C, Gallagher L, Hails R & Jollands S (2019) Four priorities for new links between conservation science and accounting research. Conservation Biology, 33 (4), pp. 972-975. https://doi.org/10.1111/cobi.13254
Article
New development: Private finance over public good? Questioning the value of impact bonds
Dey C & Gibbon J (2018) New development: Private finance over public good? Questioning the value of impact bonds. Public Money and Management, 38 (5), pp. 375-378. https://doi.org/10.1080/09540962.2018.1477676
Article
Russell S, Milne M & Dey C (2017) Accounts of Nature and the Nature of Accounts: Critical reflections on environmental accounting and propositions for ecologically informed accounting. Accounting, Auditing and Accountability Journal, 30 (7), pp. 1426-1458. https://doi.org/10.1108/AAAJ-07-2017-3010
Article
Dey C & Gibbon J (2017) Moving on from Scaling Up: Further Progress in Developing Social Impact Measurement in the Third Sector. Social and Environmental Accountability Journal, 37 (1), pp. 66-72. https://doi.org/10.1080/0969160X.2017.1285712
Book Chapter
Ethnography, ethnomethodology and anthropology studies in accounting
Dey C (2017) Ethnography, ethnomethodology and anthropology studies in accounting. In: Hoque Z, Parker L, Covaleski M & Haynes K (eds.) The Routledge Companion to Qualitative Accounting Research Methods. Routledge Companions in Business, Management and Accounting. London: Routledge, pp. 147-162. https://www.routledge.com/The-Routledge-Companion-to-Qualitative-Accounting-Research-Methods/Hoque-Parker-Covaleski-Haynes/p/book/9781138939677
Article
Activism, Arenas and Accounts in Conflicts over Tobacco Control
Thomson I, Dey C & Russell S (2015) Activism, Arenas and Accounts in Conflicts over Tobacco Control. Accounting, Auditing and Accountability Journal, 28 (5), pp. 809-845. https://doi.org/10.1108/AAAJ-08-2013-1439
Book Chapter
Who Speaks for the River? Exploring Biodiversity Accounting using an Arena Approach
Dey C & Russell S (2014) Who Speaks for the River? Exploring Biodiversity Accounting using an Arena Approach. In: Jones M (ed.) Accounting for Biodiversity. London: Routledge, pp. 245-266. http://www.routledge.com/books/details/9780415630641/
Book Chapter
Dey C & Gibbon J (2014) External Accounts. In: Bebbington J, Unerman J & O'Dwyer B (eds.) Sustainability Accounting and Accountability. 2nd ed. New York: Routledge, pp. 108-123. http://www.routledge.com/books/details/9780415695589/
Commentary
Taking a 'Parallax View' of What We Now Know about CSEAR?
Dey C (2013) Taking a 'Parallax View' of What We Now Know about CSEAR?. Commentary on: Correa and Laine, 2013, 'Struggling Against Like-Minded Conformity to Enliven SEAR: A Call for Passion', Social and Environmental Accountability Journal 33 (3): 134-144. Social and Environmental Accountability Journal, 33 (2), pp. 149-152. https://doi.org/10.1080/0969160X.2013.840541
Article
Developments in Social Impact Measurement in the Third Sector: Scaling Up or Dumbing Down?
Gibbon J & Dey C (2011) Developments in Social Impact Measurement in the Third Sector: Scaling Up or Dumbing Down?. Social and Environmental Accountability Journal, 31 (1), pp. 63-72. https://doi.org/10.1080/0969160X.2011.556399
Article
Anglo-American capitalism: The role and potential role of social accounting
Collison D, Dey C, Hannah G & Stevenson L (2010) Anglo-American capitalism: The role and potential role of social accounting. Accounting, Auditing and Accountability Journal, 23 (8), pp. 956-981. https://doi.org/10.1108/09513571011092510
Book Chapter
Exploring the potential of shadow accounts in problematising institutional conduct
Dey C, Russell S & Thomson I (2010) Exploring the potential of shadow accounts in problematising institutional conduct. In: Osbourne S & Ball A (eds.) Social Accounting and Public Management: Accountability for the Public Good. Routledge Critical Studies in Public Management. London: Routledge, pp. 64-75. http://www.routledge.com/books/details/9780415806497/
Book Chapter
Collison D, Dey C, Hannah G & Stevenson L (2010) Not only economic, but also social hubris? Is child mortality in the wealthiest OECD nations a case to answer for 'Anglo-American' countries and their approach to accounting and business?. In: Tavidze A (ed.) Progress in Economics Research, Vol. 18. Progress in Economics Research, 18. New York: Nova Science Publishers, pp. 189-200. https://www.novapublishers.com/catalog/product_info.php?products_id=13205
Book Chapter
Integrated Reporting at a Novo Nordisk
Dey C & Burns J (2010) Integrated Reporting at a Novo Nordisk. In: Hopwood A, Unerman J & Fries J (eds.) Accounting for Sustainability: Practical Insights. Oxford: Earthscan, pp. 215-232. http://www.routledge.com/books/details/9781849710664/
Article
An Exploration of Managers' Reasons for Depreciation Method Choice in Egyptian Companies
Dey C, Grinyer J, Sinclair CD & El-Habashy H (2009) An Exploration of Managers' Reasons for Depreciation Method Choice in Egyptian Companies. Journal of Applied Accounting Research, 10 (1), pp. 20-32. https://doi.org/10.1108/09675420910963379
Article
Determinants of Accounting Choices in Egypt
Dey C, Grinyer J, Sinclair CD & El-Habashy H (2008) Determinants of Accounting Choices in Egypt. Journal of Applied Accounting Research, 8 (3), pp. 48-92. https://doi.org/10.1108/96754260880001054
Book Chapter
Struggling with the Praxis of Social Accounting: Stakeholders, Accountability, Audits and Procedures
Gray R, Dey C, Owen D, Evans R & Zadek S (2008) Struggling with the Praxis of Social Accounting: Stakeholders, Accountability, Audits and Procedures. In: Crane A, Matten D & Spence L (eds.) Corporate Social Responsibility: Readings and Cases in a Global Context. First ed. Abingdon, UK: Routledge, pp. 358-400. http://www.routledge.com/books/details/9780415424295/#Link%20to%20http://www.routledge.com/books/details/9780415424295/
Book Chapter
Developing Silent and Shadow Accounts
Dey C (2007) Developing Silent and Shadow Accounts. In: Unerman J, Bebbington J & O'Dwyer B (eds.) Sustainability Accounting and Accountability. Abingdon: Routledge, pp. 307-326. http://www.tandfebooks.com/isbn/9780203815281
Article
Social accounting at Traidcraft plc: A struggle for the meaning of fair trade
Dey C (2007) Social accounting at Traidcraft plc: A struggle for the meaning of fair trade. Accounting, Auditing and Accountability Journal, 20 (3), pp. 423-445. https://doi.org/10.1108/09513570710748571
Article
Dey C (2007) Conversations with CSEAR. Social and Environmental Accountability Journal, 27 (1), pp. 23-24. https://doi.org/10.1080/0969160X.2007.9651771
Article
Research Review: Child Mortality and Income Inequality in Wealthy Nations
Collison D, Dey C, Hannah G & Stevenson L (2007) Research Review: Child Mortality and Income Inequality in Wealthy Nations. Poverty, (127), pp. 18-19.
Article
Income inequality and child mortality in wealthy nations
Collison D, Dey C, Hannah G & Stevenson L (2007) Income inequality and child mortality in wealthy nations. Journal of Public Health, 29 (2), pp. 114-117. https://doi.org/10.1093/pubmed/fdm009
Article
Hannah G, Dey C & Power D (2006) Trust and distrust in a network-style organisation: GPs' experiences and views of a Scottish local healthcare co-operative. Accounting Forum, 30 (4), pp. 377-388. https://doi.org/10.1016/j.accfor.2006.08.007
Article
Attempts to improve accountability in Primary Health Care: evidence from a GP practice in Scotland
Hannah G, Dey C & Power D (2005) Attempts to improve accountability in Primary Health Care: evidence from a GP practice in Scotland. Qualitative Research in Accounting and Management, 2 (2), pp. 129-151. https://doi.org/10.1108/11766090510635415
Article
Corporate 'Silent' and 'Shadow' Social Accounting
Dey C (2003) Corporate 'Silent' and 'Shadow' Social Accounting. Social and Environmental Accountability Journal, 23 (2), pp. 6-9. https://doi.org/10.1080/0969160X.2003.9651696
Article
Methodological Issues: The Use of Critical Ethnography as an Active Research Methodology
Dey C (2002) Methodological Issues: The Use of Critical Ethnography as an Active Research Methodology. Accounting, Auditing and Accountability Journal, 15 (1), pp. 106-121. https://doi.org/10.1108/09513570210418923
Article
Bookkeeping and Ethnography at Traidcraft plc: A Review of an Experiment in Social Accounting
Dey C (2000) Bookkeeping and Ethnography at Traidcraft plc: A Review of an Experiment in Social Accounting. Social and Environmental Accountability Journal, 20 (2), pp. 16-18. https://doi.org/10.1080/0969160X.2000.9651638
Book Chapter
Dey C, Chan L & Evans R (1998) Methodology transfer from university to industry: A struggle for meaning, accountability and control at Traidcraft plc. In: Jayaratna N, Fitzgerald B, Wood-Harper T, Larrasquet J, Checkland P & Mumford E (eds.) Training and Education of Methodology Practitioners and Researchers: Information Systems Methodologies 1997, Fifth International Conference on Information Systems Methodologies ; Proceedings of the Fifth International Conference of the British Computer Society Information Systems Methodologies Specialist Group, Held on 27 - 29th August 1997, at the University of Central Lancashire, Preston, UK. BCS Conference Series. Berlin Heidelberg: Springer-Verlag, pp. 231-242.
Article
Struggling with the Praxis of Social Accounting: Stakeholders, Accountability, Audits and Procedures
Gray R, Dey C, Owen D, Evans R & Zadek S (1997) Struggling with the Praxis of Social Accounting: Stakeholders, Accountability, Audits and Procedures. Accounting, Auditing and Accountability Journal, 10 (3), pp. 325-364. https://doi.org/10.1108/09513579710178106
Article
Gray R, Evans R & Dey C (1995) Towards Social Information Systems and Bookkeeping: A note on developing the mechanisms for social accounting and audit. Journal of Applied Accounting Research, 2 (3), pp. 33-63.
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