Professor Alan Goodacre

Emeritus Professor

Accounting & Finance University of Stirling, Stirling, FK9 4LA

Professor Alan Goodacre

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About me

About me

I obtained a first class honours degree in Chemistry and Mathematics (1973) followed by a Chemistry PhD (1981), both from Exeter University. I qualified as a chartered accountant (ACA) in 1979, having trained with Thomson McLintock (now KPMG). I taught professional accountancy examinations at Reed College of Accountancy for 18 months before joining the University of Stirling in 1981. As course director of the successful MSc in Investment Analysis programmes at Stirling (1989-99, 2003-05) I was instrumental in setting up, developing and managing both full-time and part-time programmes. I was double prize-winner for paper presentations at INQUIRE UK seminars. Associate Editor of British Accounting Review for 10 years and ad hoc reviewer for over 20 different journals. Retired from University of Stirling on 31 December 2019.

Other Roles Chair, Board of Trustees of University of Stirling Pension Scheme (Trustee 1994 to date; Chair 2005 to 2019) Chair, Board of Trustees of University of Stirling Pension Scheme for Contract Staff (Trustee 1994 to closure 2014; Chair 2005 to closure 2014) Deputy Head of School, Stirling Management School (2009-13) Joint Policy, Planning and Resources Committee/Finance and Resources Committee (2007-13) Workload Management Working Group (2010) University Committee Structure Working Group (2008-9) Programme Design, Delivery and Assessment Working Group (2008-9) Academic Staffing Committee (2006-8)

Research (1)

My objective in research was to make a contribution by undertaking work that is both rigorous and relevant to those involved in accounting and business. My research interests have included: determinants of leasing and of capital structure; lease accounting and its economic consequences; lease-debt substitutability; charity reporting; auditor-client interactions; the audit market - concentration, switching and fees; scholarly knowledge development.

Research grants £2,500 Carnegie Trust, 02/14-05/14, Publication profiles for promotion within the Australian accounting and finance discipline £1,960 ICAS (via The Scottish Accountancy Trust for Education and Research), 06/08-01/09 (with Yong Li), Recognition versus disclosure: the case of employers’ pension cost accounting £5,000 RICS Education Trust, 02/02-09/02 (with N Dunse and N Hutchison, University of Aberdeen), A review of going concern valuations with particular reference to the valuation of goodwill £9,000 ICAEW Centre for Business Performance, 03/01-09/02, Leasing and Corporate Financing Decisions £3,348 Faculty of Management Research Fund, 01/01-12/01, An analysis of cognitive and social aspects of the accounting and finance discipline £1,840 Faculty of Management Research Fund, 12/99-07/00, Leasing in the Retail Sector £2,000 Faculty of Management Research Fund, 11/97-07/98, Development of research grant application for leasing project £9,450 ICAEW, 10/95-09/97 The Impact of Constructive Lease Capitalization and Lease-debt Substitutability £47,890 ESRC/DTI Initiative ‘New Technologies and the Firm’, 10/88-09/90, Internal and External Perceptions of Accounting Disclosure of R&D Expenditure


Recognition versus Disclosure; the case of employers pension cost accounting
PI: Professor Alan Goodacre
Funded by: S A T E R

Outputs (35)


Newspaper Article

Beattie V, Goodacre A, Pratt K & Stevenson J (2002) The Comfort Zone. Charity Finance. 07.2002, pp. 34-35.

Newspaper Article

Beattie V, Goodacre A, Pratt K & Stevenson J (2002) Charity Auditors: Saints or Sinners?. Accounting and Business. 05.2002, pp. 38-40.


Goodacre A & Kohn-Speyer T (2001) CRISMA revisited. Applied Financial Economics, 11 (2), pp. 221-230.;