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Read my articles and research papers
Here are a selection of articles and research papers that I have either authored or co-written with colleagues.
Jul 31, 2022
Conceptual Framework for Sustainability Reporting
First published by Capitals Coalition. The Conceptual Framework for Financial Reporting (CFFR) sets out the fundamental concepts for...
Apr 20, 2022
The Imperative to Account for Externalities: Why We Must Bridge the Gap Between Non-Financial and Fi
Jeremy Nicholls and Delilah Rothenberg First published on Medium by the Predistribution Initiative As the world emerges from the...
Apr 14, 2022
Reparations are long overdue – accountancy must change to repair the mess it helped to create
Historic abuse of human rights is hardwired into our financial accounting systems, says our columnist. So-called solutions are merely...
Dec 15, 2021
GDP isn’t the problem – it’s financial accounting
GDP up, good; GDP down, bad? Not so simple, especially when assessing progress in terms of citizens’ wellbeing. A growing number of ...
Nov 2, 2021
Financial accounting is failing us all. Could a gender lens help?
Our financial accounting systems were designed by white men, for white men – and those systems are contributing to an “almost...
Oct 5, 2021
Go figure: why public accounting doesn't add up on social value
Accounting in the public sector should be all about serving the public interest, right? But what if the current system overlooks people’s...
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