Professor Kim Soin
Associate Professor of Accounting and Management, Director of Postgraduate Research Students
+44 (0) 1392 726689
Streatham Court, University of Exeter, Rennes Drive, Exeter, EX4 4PU, UK
Kim joined the University of Exeter Business School in October 2012. She was formerly a Reader in Risk and Accountability at the University of Greenwich where she was actively involved in developing and embedding a research culture in the Business School. Prior to this, she held academic positions at Sheffield Hallam University, UMIST in Manchester and King’s College London from 1998–2011.
Kim’s research is interdisciplinary in nature and is located at the interface of accounting, organisational theory and management. Her main focus is on management accounting and control and risk management and regulation. Her research takes an interpretive perspective and aims towards producing rich, in-depth understandings of how individuals in organisations understand, interact with and use these systems. Her current research focuses on the UK financial sector and the effects of the financial crisis in 2007–09; how to improve corporate governance and rebuild trust and reputation in banks and regulators; risk management regulatory systems and the effects of marketisation and (de)regulation in UK universities.
Kim has been a council member of the Management Control Association (MCA) since 1995 and has been actively involved in organising their international conferences, workshops and doctoral colloquiums. In addition, she has both presented at, and organised various streams at conferences in the UK, Continental Europe, Asia, Australia and the USA. Kim has held various visiting research fellowships at the University of Innsbruck, Austria and the University of Venice, Italy.
She is currently a Research Associate at the Centre for Analysis of Risk and Regulation, London School of Economics, the Sustainable Leadership, Governance and Policy Research Group, University of Plymouth Business School and Helmut Schmidt University, Hamburg, Germany. She has undertaken consultancy work for a number of financial services companies on regulatory compliance.
- BA Hons
- Management Accounting Culture and Change
- Management accounting systems implementation
- Culture and management control
- Corporate Governance and Regulation
- The role of regulation
- Risk management and regulation
- Regulation and compliance cultures
- Methodological issues in management accounting research
Management Accounting Culture and Change
Kim’s work in this area has two clear perspectives: the first relates to management accounting systems implementation and the associated organizational change effects, in particular, the intended and unintended consequences of such changes. The second area of research relates to notions of control in differing cultural contexts and how management accounting and control systems are perceived and utilized in differing cultural settings. Her key contribution has been to present an alternative approach - rarely used in this area of accounting, namely a narrative methodology which allows us to understand the practices of control in different cultural contexts.
Corporate Governance and Regulation
The global financial crisis of 2007-2008 has led to a major break down of trust in corporate bodies and the institutional structures that are meant to monitor and control them. Questions have been raised about how to improve corporate governance and rebuild trust and reputation in organizations. Kim’s work focuses on the following issues:
- What are the issues raised by these failures of governance – both at an institutional and organizational level?
- What types of governance mechanisms currently exist and how do they operate?
- What is the role of regulation as a governance mechanism?
- How can we improve governance structures in organizations?
- Developing new models of regulation.
- How we can we create ‘embedded’ good governance / regulatory practice in organizations?
Risk management systems
Kim’s research in this field relates to a relatively under developed area that focuses on the organizational dimensions of risk and regulatory practice in the public and the private sector and is centred around three themes:
- The features of organizing that may be associated with the (un)intended production of risk – in particular, secondary or reputation risk.
- The complex interrelationship between risk management and regulation.
- How risk management has, and is, becoming an established body of knowledge.
Current Research Activity
Management Accounting Practice in UK Universities:
This study addresses the effects of marketization and its associated effects on resource management and the management accounting systems in UK universities. Changes in higher education have been rapid, and there has been little critical management accounting / organizational research into the implications. This study examines how universities are responding to these changes and what management accounting practices are being utilised.
Kim was the joint principle investigator on a project that was commissioned by a UK university (2004-2008) to find ways to improve their risk management system and strategy. The aim of the project was to develop a risk management philosophy for the university, and produce practical procedures for embedding the system.
Publications by category
Publications by year
Awards and Honours
- 2011: Runner up for the European Group for Organization Studies (EGOS) Roland Calori Prize. The Roland Calori Prize is awarded bi-annually for the best article published in Organization Studies over the previous two years.
Visiting research associate/fellowships:
- Since April 2012: Visiting Research Fellow: Sustainable Leadership, Governance and Policy Research Group (SLGP), University of Plymouth.
- Since May 2011: Visiting Associate: Centre for Analysis of Risk and Regulation, London School of Economics.
- Since 2008: Visiting Research Fellow: University of Hamburg, (activities include: keynote presentations; ECR mentoring; PhD external advisor).
Academic / practitioner membership:
- Management Control Association (MCA)
- Member: since 1992.
- Council member: since 1995 organizing workshops, international conferences and Doctoral Colloquium.
- Management Control Association 2013, Netherlands: Organizing Doctoral Colloquium; Member of the main conference Scientific Committee.
- Member British Accounting and Finance Association (BAFA).
- Member BAFA SIG: SEAG (South Eastern Accounting Group).
- Member BAFA SIG: Accounting Education.
- British Academy of Management (BAM) (member).
- European Accounting Association (EAA) (member).
- European Group for Organization Studies (EGOS) (member).
- Control & Risk Self Assessment (CRSA) Forum (member).
- Member British Standards Institute (BSI) advisory committee (CG/1): Development of a new BSI governance standard.
Kim is a firm believer in research and practice-led teaching. She has extensive experience of course leadership, programme development and delivering courses of all sizes, at both the undergraduate and post-graduate level – utilising a variety of techniques, primarily case studies in relation to management accounting and control, her courses have an interdisciplinary focus that situates the practice of management accounting in its' organisational, social and institutional contexts. Particular areas of interest include: the role(s) and application of management accounting concepts; the development of new techniques; the impact of the changing (global) environment on accounting practice in organizations; the changing role of management accountants; management accounting and control practice in different sectors – both nationally and internationally.