Professor Robert Hugh Gray
MBE, BSc(Econ), MA(Econ), FCCA, FCA, PhD
Professor of Social and Environmental Accounting
Contact details
Tel: +44 (0)1334 462799
Fax: +44 (0)1334 462812
Teaching 2011/2012
- MN4227 Corporate Social Responsibility, Accountability and Reporting
- MN5603 Responsibility, Sustainability and Accountability in Organisations
- SS5101 Being a Social Scientist
Biography
Rob is a qualified chartered accountant and was editor of Social and Environmental Accounting Journal from 1991 to 2007. He is the author/co-author of over 250 books, monographs, chapters and articles. His books include Accounting for the Environment; Financial Accounting: practice and principles and Accounting and accountability: Changes and challenges in corporate social and environmental reporting. His work has appeared in eight languages other than English. He was Director of the Centre for Social and Environmental Accounting Research (CSEAR) from its inception in 1991 to 2012.
Rob is on Research Leave during 2012/2013.
Research Specialisms
Social and Environmental and Sustainability Accounting, Reporting and Accountability.
Selected Recent Publications
"Some Theory for Social Accounting?: A review essay and a tentative pedagogic exploration of categorisation of theorisations around social accounting" by R.Gray, D. Owen and C. Adams, in Sustainability, Environmental Performance and Disclosures, Marty Freeman (ed), 2010, Advances in Environmental Accounting and Management Vol.4, pp 1-54.
- winner of Emerald "Outstanding Author Contribution Award" 2010.
Social and Environmental Accounting: Sage Library in Accounting and Finance (with J. Bebbington and S. Gray) (London: Sage) Volumes I - IV, 2010, 1664pp.
"Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planet", Accounting, Organizations and Society, Volume 35, Issue 1, January 2010, pp 47-62.
"Social accounting research as if the world matters: Postalgia and a new absurdism", Public Management Review, 11(5), September 2009, pp545-573.
"International trends in corporate 'sustainability' reporting", (with M.Milne) Chartered Accountants Journal of New Zealand, 87(12), December 2008, pp61-63. (Reproduced in GAA Accounting (Global Accounting Alliance) February 2009 at http://www.gaaaccounting.com/gaa_issues)
"Social and environmental accounting and reporting: From ridicule to revolution? From hope to hubris?", Issues in Social and Environmental Accounting, 2(1), 2009, pp3-18.
"Review Essay: Envisioning sustainability and re-envisioning the large corporation - a short review essay on business and sustainable development", Social and Environmental Accountability Journal, 28(1), April 2008, pp45-48.
"Taking a long view on what we now know about social and environmental accountability and reporting", Issues in Social and Environmental Accounting, 1(2), 2008, pp169-198.
"Struggling with the praxis of social accounting: Stakeholders, accountability, audits and procedures", (with C.Dey, D.Owen, R.Evans and S.Zadek) in A.Crane, D.Matten and L.J.Spence (eds) Corporate Social Responsibility: Readings and Cases in a Global Context, Routledge, London, 2008, pp358-400.
Social and Environmental Reporting and the Business Case, (with C. Spence) ACCA Research Report No.98, ACCA, London, 2008, 84pp.
"Social accounting and the academic community: Of foundations, jubilees and consistency" Ch1 in Social Accounting, Mega-Accounting and Beyond: A Festschrift in Honour of M . R. Mathews (Ed. with J. Guthrie) ( St Andrews: CSEAR) 2007 (pp3-10) ISBN 978-0-9555076-0-1
Social Accounting, Mega-Accounting and Beyond: A Festschrift in Honour of M . R. Mathews (Ed. with J. Guthrie) ( St Andrews: CSEAR) 2007 pp128+ Appendices ISBN 978-0-9555076-0-1
"Future Prospects for Sustainability Reporting" (with M. Milne) Ch 10 in Sustainability Accounting and Accountability J. Unerman , J. Bebbington and B. O'Dwyer, ( London: Routledge) 2007 (pp184-208) ISBN 978-0-415-38489-6
"Corporate sustainability: Accountability and the Pursuit of the Impossible Dream" (with K. J. Bebbington) in Handbook of Sustainable Development Ch 23 in Atkinson G, S. Dietz and E. Neumeyer (eds) ( London: Edward Elgar) 2007 (pp ISBN 978-1 84376 577-6
"A few thoughts on theory, methodology and research design in social accounting: (Or why is social accounting so difficult? Part II)", Social and Environmental Accounting Journal, 27(1), April 2007, pp17-22.
"Towards a more systematic study of stand-alone corporate social and environmental reporting: An exploratory pilot study of UK reporting", (with A.Erusalimsky and C.Spence) Social and Environmental Accounting Journal, 26(1), 2006, pp12-19.
"Does sustainability reporting improve corporate behaviour? Wrong question? Right time?" Accounting and Business Research International Accounting Policy Forum Vol.36 2006 (pp65-88)
"Trustworthy plc", Green Futures, March/April 2006, p45.
"Social, Environmental and Sustainability Reporting and Organisational Value Creation: Whose Value? Whose Creation?" Accounting, Auditing and Accountability Journal 19(6) 2006 (pp793-819) ISSN 0951-3574/ doi:10.1108/09513570610709872
** Highly commended in the Mary Parker Follett Award for 2006
"NGOs, Civil Society and Accountability: Making the People Accountable to Capital" (with J.Bebbington and D. Collison) Accounting, Auditing and Accountability Journal 19(3) 2006 (pp319-348)
"Do financial markets care about social and environmental disclosure? Further evidence and exploration from the UK" (with A.Murray, C.D.Sinclair and D.M.Power) Accounting, Auditing and Accountability Journal 19(2) 2006 (pp228-255)
"Accounting and Theology, an introduction: initiating a dialogue between immediacy and eternity" - Guest Editorial (with K.McPhail and T.Gorringe) Accounting, Auditing and Accountability Journal 17(3) 2004 (pp320-326) ISSN 0951-3574
"Beyond a critique of pure reason: From policy to politics to praxis in environmental and social research" (with T.Tinker) Accounting, Auditing and Accountability Journal 16(5) 2003 (pp727-761) ISSN 0951-3574
"Can't See The Wood For The Trees, Can't See The Trees For The Numbers? Accounting Education, Sustainability And The Public Interest" (with D.J.Collison) Critical Perspectives on Accounting 13 (5/6) 2002 (pp797-836) ISSN 1045-2354
"The Social Accounting Project and Accounting Organizations and Society: Privileging Engagement, Imaginings, New Accountings and Pragmatism over Critique?" Accounting Organizations and Society 27(7) October 2002 (pp687-707) ISSN 0361 3682.
"Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension" (with M.Javad, D.Power and D.Sinclair) Journal of Business Finance and Accounting 28(3/4) April/May 2001 (pp327-356) ISSN 0306 686X.
Selected Other Information
- Elected in 2004 as one of 14 founding members of the British Accounting Association Hall of Fame.
- Member of Editorial Boards of 14 journals including Accounting Organizations and Society, Accounting, Auditing and Accountability Journal, Advances in Environmental Accounting and Management and The British Accounting Review.
- Member of the Social and Environmental Issues Committee of the Association of Chartered Certified Accountants.
- In recent years have given 38 invited presentations in thirteen different countries.
- Awarded the MBE for Services to the Accountancy Profession in the 2009 Queen’s Birthday Honours List: more > University of St Andrews archive press release 'MBE and OBE for St Andrews Professors'
Website link
Centre for Social and Environmental Accounting Research (CSEAR)