Nottingham University Business School
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David Owen Emeritus Professor

BA (University of Kent at Canterbury)
Emeritus Professor

Centre/Institute: International Centre for Corporate Social Responsibility
E-mail: David.Owen@nottingham.ac.uk
Location:  

Dave Owen is Emeritus Professor of Social and Environmental Accounting based within the International Centre for Corporate Social Responsibility at Nottingham University Businee School. He has held previous appointments at the universities of Huddersfield, Salford, Manchester, Leeds and Sheffield. Dave's main research interests lie in the fields of social and environmental accounting, auditing and reporting. He has published extensively in a wide range of professional and academic journals on topics such as social investment, corporate social audit and corporate social and environmental reporting and assurance practice. Dave currently serves on the editorial boards of Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal, Accounting Forum, Accounting and Business Research, British Accounting Review, European Accounting Review and Business Strategy and the Environment and is an Honary Fellow and Member of the Executive Council of the Centre for Social and Environmental Accounting Researach at the University of St Andrews.

Research Interests
Social and Environmental Accounting, Auditing and Reporting; Assurance practice in sustainability reporting; Social investment; Corporate social audit.

Current Research Activities
I am Emeritus Professor of Social and Environmental Accounting based within the International centre for Corporate Social Responsibility at Nottingham University Business School.

My main research interests lie in the fields of social and environmental accounting, auditing and reporting. I have written extensively on social investment, corporate social audit and corporate social and environmental disclosure practice. My most recent work has focussed on the issue of corporate capture of the ' sustainability' agenda and the appropriation of its potential radical edge by managerial interests. I am also co-author of the leading texts Corporate Social Reporting: Accounting and Accountability (1987) and Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting (1996).


I was associate editor of the British Accounting Review (1992-2006) and up to the date of my retirement in September 2010 served on the editorial boards of Accounting, Auditing and Accountability Journal, Accounting and Business Research, Accounting, Organisations and Society, Accounting Forum, Business Strategy and the Environment and the European Accounting Review. I am an associate director of the Centre for Social and Environmental Accounting Research at the University of St. Andrews and was a member of the short-listing and judging panels for the Association of Chartered Certified Accountants Environmental and Sustainability Reporting Awards Scheme from its inception in 1991. Until its discontinuation in 2008.
 

Publications prior to 2005



Publications prior to 2005

Journal Articles

Owen, D. (2003), "Recent Developments in European Social and Environmental Reporting Practice: A Critical Evaluation and Tentative Prognosis", International Journal of Business, Vol.4 (2), pp.87-107.

Owen, D.; Bowerman, M.; Humphrey, C. (2003), "Struggling for supremacy: The case of UK public audit institutions", Critical Perspectives on Accounting, Vol.14 (11), pp.1-22.

Owen, D. (2001), "Commentary on: Some thoughts on social and environmental accounting education", Accounting Education, Vol.10 (4), pp.375-378.

Owen, D.; Milne, M.; Tilt, C. (2001), "Corporate environmental reporting: Are New Zealand companies being left behind?", University of Auckland Business Review, Vol.3 (2), pp.24-36, Awarded UABR Best Manuscript Prize for 2001.

Owen, D.; Swift, T. (2001), "Social accounting, reporting and auditing: Beyond the rhetoric?", Business Ethics: A European Review, Vol.10 (1), pp.4-8.

Owen, D.; Swift, T.; Hunt, K. (2001), "Questioning the role of stakeholder engagement in social and ethical accounting, auditing and reporting", Accounting Forum, Vol.25 (3), pp.264-282.

Ball, A.; Owen, D.; Gray, R. (2000), "External Transparency or Internal Capture? The Role of Third Party Statements in Adding Value to Corporate Environmental Reports", Business Strategy and the Environment, Vol.9 (1), pp.1-23.

Owen, D.; Collison, D.; Gray, R.; Sinclair, D.; Stevenson, L. (2000), "Social and environmental accounting and student choice: An exploratory research note", Accounting Forum, Vol.24 (2), pp.170-186.

Owen, D.; Humphrey, C. (2000), "Debating the 'power' of audit", International Journal of Auditing, Vol.9 (1), pp.29-50.

Owen, D.; Swift, T.; Humphrey, C.; Bowerman, M. (2000), "The new social audits: Accountability, managerial capture or the agenda of social champions?", European Accounting Review, Vol.9 (1), pp.81-98.

Owen, D.; Bebbington, J.; Gray, R. (1999), "Seeing the wood for the trees: Taking the pulse of social and environmental accounting", Accounting, Auditing and Accountability Journal, Vol.12 (1), pp.47-51.

Owen, D.; Gray, R.; Bebbington, J. (1997), "Green accounting: Cosmetic irrelevance or radical agenda for change?", Asia Pacific Journal of Accounting, Vol.4 (2), pp.175-198.

Owen, D.; Gray, R.; Dey, C.; Evans, R.; Zadek, S. (1997), "Struggling with the praxis of social accounting: Stakeholders, accountability, audits and procedures", Accounting, Auditing and Accountability Journal, Vol.10 (3), pp.325-364, Highly commended in the Mary Parker Follett Award for 1997.

Owen, D.; Humphrey, C.; Lewis, L. (1996), "Still too distant voices? Conversations and reflections on the social relevance of accounting education", Critical Perspectives on Accounting, Vol.7 (1/2), pp.77-99.



Books

Owen, D.; Gray, R.; Adams, C. (2003), Accounting and Accountability: Changes and Challenges in Corporate Social and Environ-mental Reporting, Prentice Hall International, Japanese translation, Hakuto-Shobo.

Owen, D.; Gray, R.; Adams, C. (1996), Accounting and Accountability: Changes and Challenges in Corporate Social and Environ-mental Reporting, Prentice Hall International.



Reports for external body

Owen, D.; Humphrey, C.; Bowerman, M.; Stride, C. 2002, "The Contemporary Nature and Significance of the External Audit Function: An Empirical Survey of the Views of ICAEW Members", in Report for Institute of Chartered Accountants in England and Wales, pp.32 + xiii.



Chapters in Books

Owen, D. (2004), "Adventures in Social and Environmental Accounting and Auditing Research: A Personal Reflection", in Humphrey, C.; Lee, W. (ed) The Real Life Guide to Accounting Research, pp.23-36, Elsevier.

Owen, D.; Gray, R.; Dey, C.; Evans, R.; Zadek, S. (2001), "Struggling with the praxis of social accounting: Stakeholders, accountability, audits and procedures", in Starkey, R.; Welford, R. (ed) The Earthscan Reader in Business and Sustainable Development, pp.158-184, Earthscan.



Publications from 2005 to the present day

Journal Articles

Belal, A.; Owen Emeritus Professor, D. (2015), "The rise and fall of stand-alone social reporting in a multinational subsidiary in Bangladesh: a case study", Accounting, Auditing and Accountability Journal, Vol.28 (7), pp. 1160-1192.

Owen Emeritus Professor, D. (2014), "The evolution of social reporting: the 'early days'", Social and Environmental Accountability Journal, Vol.34 (2), pp. 75-80.

O'Dwyer, B.; Owen Emeritus Professor, D.; Unerman, J. (2011), "Seeking Legitimacy for new assurance forms: The case of assurance on sustainability reporting", Accounting, Organizations and Society, Vol.36 (1), pp. 31-52.

Gray, R.; Owen, D.; Adams, C. (2010), "Some Theories for Social Accounting? A review essay and tentative pedagogic categorisation of theorisations around social accounting", Advances in Environmental Management and Accounting, Vol.4, pp. 1-54.

Owen, D. (2008), "Chronicles of Wasted time? A personal reflection on the current state of, and future prospects for, social and environmental accounting research", Accounting, Auditing and Accountability Journal, Vol.21(2), pp.240-267.

Belal, A.; Owen, D. (2007), "The View of Corporate Managers on the Current State of, and Future Prospects for Social Reporting in Bangladesh", Accounting, Auditing and Accountability Journal, Vol.20 (3), pp. 472-494.

O'Dwyer, B.; Owen, D. (2007), "Seeking Stakeholder Centric Assurance: An Examination of Recent Sustainability Assurance Practice", Journal of Corporate Citizenship, Vol.Spring, pp. 77-94.

Owen, D.; Cooper, S. (2007), "Corporate Social Reporting and Stakeholder Accountability: The Missing Link", Accounting, Organizations and Society, Vol.32 (7-8), pp. 649-667.

O'Dwyer, B.; Owen, D. (2005), "Assurance Statement Quality in Environmental, Social and Sustainability Reporting: A Critical Evaluation of Leading Edge Practice", British Accounting Review, Vol.37 (2), pp.205-229, Awarded BAA/ACIA Best Manuscript Prize for 2005.

Owen, D. (2005), "CSR after Enron: A Role for the Academic Accounting Profession?", European Accounting Review, Vol.14 (2), pp.395-404.



Books

Gray, R.; Adams, C.; Owen Emeritus Professor, D. (2014), Accountability, Social Responsibility and Sustainability: Accounting for Society and the environment, Harlow: Pearson.



Reports for external body

Owen, D.; Chapple, W.; Urzola, A. 2010, "Key Issues in Sustainability Assurance", in Association of Chartered Certified Accountants Research Report, pp. 33.

Owen, D.; Cooper, S.; Shaw, K.; Chapple, W.; Urzola, A. 2005, "The Operating and Financial Review: A Catalyst for Improved Corporate Social and Environmental Disclosure", in Association of Chartered Certified Accountants Research Report No. 89, pp. 54.



Chapters in Books

Cooper, S.; Owen Emeritus Professor, D. (2014), "Independent assurance of sustainability reports", in Bebbington, J, Unerman, J and O'Dwyer, B (ed) Sustainability Accounting and Accountability, pp. 72-85, Abingdon: Routledge.

Grubnic, S.; Owen, D.; Fries, J. (2010), "A Golden Thread for Embedding Sustainability in a Local Government Context: The Case of West Sussex County Council", in Hopwood, A.G.; Unerman, J. (ed) Accounting for Sustainability: Practical Insights, pp. 95-127, London, Earthscan.

Owen, D.; O'Dwyer, B. (2008), "Corporate Social Responsibility: The Reporting and Assurance Dimension", in Crane, A.; McWilliams, A.; Matten, D.; Moon, J.; Seigel, D. (ed) The Oxford Handbook of Corporate Social Responsibility, pp.384-409, Oxford University Press.

Owen, D. (2007), "Assurance Practice in Sustainability Reporting", in Unerman, J.; O'Dwyer, B.; Bebbington, J. (ed) Sustainability Accounting and Accountability, pp.168-183, Routledge.

Owen, D. (2007), "Social and Environmental Accounting: Celebrating a Silver Jubilee of Engagement and Community", in Grey, R.; Guthrie, J. (ed) Social Accounting, Mega Accounting and Beyond: A Festschrift in Honour of M.R. Matthews, pp. 67-75, Centre for Social and Environmental Accounting Research.

 

 

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