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Professor Paul A Collier

Professor Paul A Collier

Associate Professor of Accounting

3238

+44 (0) 1392 723238

1.54
Streatham Court, University of Exeter, Rennes Drive, Exeter, EX4 4PU, UK

Professor Paul Collier worked as a Chartered Accountant for Touche Ross & Co (now Deloittes) for ten years to 1980. He was then a Lecturer at Aston University Business School from 1980 to 1984 prior to joining the University of Exeter. He was promoted to Senior Lecturer in 1991 and served as Dean of Social Studies from 1995 to 1998 and Deputy Vice-Chancellor from 1998 to 2001. He has taught in a range of subject areas including management accounting, financial management, taxation, information systems and audit, at undergraduate, postgraduate and MBA level. His research interests have included currency risk management, computer fraud, management accounting in hotel groups, corporate governance, tax expenditures and accounting history.

Nationality: British

Administrative responsibilities

  • School Academic Misconduct Officer
  • School Academic Appeals Officer

Qualifications

BSc (Aston), PhD (Exon), FCA

Research

Research interests

  • Accounting history - reserve and provision accounting between 1939 and 1950
  • Management accounting - impact on management accounting practice of new business process re-engineering techniques like Six Sigma, and the impact on performance of the adoption of management accounting practices in SMEs in Malaysia

Professor Collier's accounting history project reflects a period when accounting standards were first developed and provides lessons on the extent of their adoption in a period when their use was optional. The period also saw the beginnings of modern reporting practices with the disclosure of profit and loss account information, consolidated accounting and the end of secret reserves as well as the issues of accounting through the Second World War.

Management accounting has increasingly claimed its wider relevance to senior management through techniques like strategic management accounting. Professor Collier's research into the impact of new process re-engineering techniques such as Six Sigma has shown that management accountants have not risen to the challenge of supporting these new techniques with relevant accounting and management information but rather have remained focused on budgetary control. Their role has subsequently been taken over by the implementers. Professor Collier's research into the impact on performance of the adoption of management accounting practices in SMEs in Malaysia is at a preliminary stage but will have relevance for policies supporting SME development.

Key publications | Publications by category | Publications by year

Publications by category


Books

Arnold AJ, Collier PA (2007). The Evolution of Reserve and Provision Accounting in the UK, 1938-50.  Edinburgh, Institute of Chartered Accountants of Scotland.

Journal articles

Rajamanoharan ID, Collier PA (2009). Expected role of Management Accounting within Six Sigma Methodology. International Journal of Six Sigma and Competitive Advantage, 5(4), 291-311.
Rajamanoharan ID, Collier PA (2006). Six Sigma Implementation, Organisational Change and Performance Measurement Systems. International Journal of Six Sigma and Competitive Advantage, 2(1), 48-68.
Collier PA, Zaman M (2005). Convergence in European Corporate Governance: the audit committee concept. Corporate Governance: an International Review, 13(6), 753-768. Full text.
Collier PA, Luther RG (2003). The Use of Tax Regulations as Covert Political Variables: a Case Study of Tax Expenditures During the Thatcher Years. Financial Accountability and Management, 19(2), 159-184.

Publications by year


2009

Rajamanoharan ID, Collier PA (2009). Expected role of Management Accounting within Six Sigma Methodology. International Journal of Six Sigma and Competitive Advantage, 5(4), 291-311.

2007

Arnold AJ, Collier PA (2007). The Evolution of Reserve and Provision Accounting in the UK, 1938-50.  Edinburgh, Institute of Chartered Accountants of Scotland.

2006

Rajamanoharan ID, Collier PA (2006). Six Sigma Implementation, Organisational Change and Performance Measurement Systems. International Journal of Six Sigma and Competitive Advantage, 2(1), 48-68.

2005

Collier PA, Zaman M (2005). Convergence in European Corporate Governance: the audit committee concept. Corporate Governance: an International Review, 13(6), 753-768. Full text.
Collier, P. (2005). Organisational Change and Performance Measurement Systems. International Journal of Six Sigma

2003

Collier PA, Luther RG (2003). The Use of Tax Regulations as Covert Political Variables: a Case Study of Tax Expenditures During the Thatcher Years. Financial Accountability and Management, 19(2), 159-184.

External positions

  • ICAEW Senior Moderator for Mutual Recognition and Reciprocal Membership
  • External Examiner, University of Plymouth
  • External Examiner, CASS Business School

Taught modules

Modules

2016/17

Information not currently available