Professor Paul A Collier
Associate Professor of Accounting
+44 (0) 1392 723238
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.
- School Academic Misconduct Officer
- School Academic Appeals Officer
BSc (Aston), PhD (Exon), FCA
- 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.
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- ICAEW Senior Moderator for Mutual Recognition and Reciprocal Membership
- External Examiner, University of Plymouth
- External Examiner, CASS Business School
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