Dr David Yates

Management School

Senior Lecturer in Accounting

d.g.yates@sheffield.ac.uk

Sheffield University Management School

Full contact details

Dr David Yates
Management School
Sheffield University Management School
Conduit Road
Sheffield
S10 1FL

Profile

David joined the Sheffield University Management School in 2021, having previously worked as a Lecturer in Accounting as Aston Business School, Birmingham from 2018-2021. He was promoted by the University of Sheffield to Senior Lecturer in Accounting in 2024.

David obtained his bachelor’s degree and his master’s degree (both in Accounting and Finance) from the University of Wales, Aberystwyth. In 2015 he was awarded the inaugural Dean’s Scholarship in Accounting at Aston University, Birmingham, and was obtained his PhD in 2019, based on his thesis entitled: ‘The Role, Status and Accountability of UK Service Clubs, an exploratory study’. He has also completed a second master’s degree in education at the same institution.

Prior to returning to academia to pursue his doctoral study, David held several positions within the finance functions of household name companies in the UK, including the 4U Group and New Look Retailers from 2010-2014. During this period, he obtained Chartered Management Accountant (CIMA) status having completed his professional qualification in 2014. Prior to this, he held the position of ‘Teaching Fellow in Accounting’ at Aberystwyth University.

David is currently an editorial board member for the Journal of Accounting in Emerging Economies and holds special interest group committee positions both with the British Accounting and Finance Association and European Academy of Management. He has acted as an ad-hoc reviewer for several internationally recognised journals including British Journal of Management, Accounting, Auditing and Accountability Journal, Financial Accountability and Management, Journal of Organisational Change Management, and Journal of Accounting in Emerging Economies.

Research interests: David’s main area of research interest lies within the field of accountability. This includes accountability as human relatedness, non-governmental accountability, sustainability accounting and accountability, corporate accountability, and accountability and governance in UK higher education. David has published research in internationally recognised journals including Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting, Accounting Forum, Financial Accountability and Management, Sustainability Accounting, Management and Policy Journal, Accounting History and Accounting Research Journal. He has also published several book chapters on the subject of accounting education, with a specialised interest in business games and simulations, which he carries into his teaching at the Management School.

Publications

Journal articles

Yates D & Al Mahameed M (2023) This is not an exit: accounting education and attempting to escape the capitalist realist “cage”. Accounting Research Journal, 36(6), 515-538. View this article in WRRO
Johnstone L, Yates D & Nylander S (2023) Taking shape within the structural and the personal: sustainability accountability within a Swedish public sector organisation. Sustainability Accounting, Management and Policy Journal, 14(7), 287-312. View this article in WRRO
Al Mahameed M, Yates D & Gebreiter F (2023) Management as ideology: ‘new’ managerialism and the corporate university in the period of COVID-19. Financial Accountability and Management.
Letiche H, De Loo I, Lowe A & Yates D (2023) Meeting the research(er) and the researched halfway. Critical Perspectives on Accounting, 94, 102452-102452.
Yates D & Difrancesco RM (2022) The view from the front line: shifting beneficiary accountability and interrelatedness in the time of a global pandemic. Accounting, Auditing & Accountability Journal, 35(1), 85-96.
Yates D, Belal A, Gebreiter F & Lowe A (2021) Trust, accountability and ‘the Other’ within the charitable context: U.K. service clubs and grant‐making activity. Financial Accountability and Management, 37(4), 419-439. View this article in WRRO
Yates D (2020) Critical Dialogical Accountability: From Accounting-based Accountability to Accountability-based Accounting. Social and Environmental Accountability Journal, 40(1), 99-100.
Yates D, Gebreiter F & Lowe A (2019) The internal accountability dynamic of UK service clubs: towards (more) intelligent accountability?. Accounting Forum, 43(1), 161-192.
Gebreiter F, Davies M, Finley S, Gee L, Weaver L & Yates D (2018) From ‘rock stars’ to ‘hygiene factors’: Teachers at private accountancy tuition providers. Accounting History, 23(1-2), 138-150.
Cordery C & Yates D () Regulatory responses to build charity financial resilience: ‘Tow Truck’ or ‘Guardian Angel’?. Financial Accountability and Management.

Chapters

Yates D & Difrancesco RM (2024) ‘Accountability-With’ and ‘Research-With’? Ethics, accountability, and relatedness in the research act; assisting the homeless in a religious NGO In Letiche H, De Loo I, Moriceau J-L & Cordery C (Ed.), Accountability Research Ethnographic Methods in Organisation and Accounting Routledge
Lee B, Yates D & Lieberman M (2024) Aspirational intellectual ontological positions, de facto ontological positions and felt accountability: autoethnographic narratives from two early career researchers In Letiche H, De Loo I, Moriceau J-L & Cordery C (Ed.), Accountability Research Ethnographic Methods in Organisation and Accounting Routledge
Yates D (2023) Making the case for theory in the accounting classroom: invoking the self when teaching accounting and accountability, Business Teaching Beyond Silos (pp. 99-108). Edward Elgar Publishing
Davies M, Yates D & Potts M (2021) Bringing Accounting Courses to Life using Simulation Based Learning (SBL): The case of Accounting Bissim In Elliott C, Guest J & Vettraino E (Ed.), Games, Simulations and Playful Learning in Business Education (pp. 126-140). Cheltenham: Edward Elgar Publishing.
Yates D (2021) Why so serious? The role of non-serious games in sparking educational curiosity: a reflection In Elliott C, Guest J & Vettraino E (Ed.), Games, Simulations and Playful Learning in Business Education (pp. 23-34). Cheltenham: Edward Elgar Publishing.
Davies M, Yates D, Potts M & Rosairo F (2021) Creating a monster: developing a mobile digital game application for accounting courses In Elliott C, Guest J & Vettraino E (Ed.), Games, Simulations and Playful Learning in Business Education (pp. 35-56). Cheltenham: Edward Elgar Publishing.
Yates D & De Loo I (2021) Jeux Sans Frontières? A critical angle on the use of games/simulations and ‘play’ in higher education In Elliott C, Guest J & Vettaraino E (Ed.), Games, Simulations and Playful Learning in Business Education (pp. 226-237). Cheltenham: Edward Elgar.

Reports

Fooks GJ, Mullen K, Wilmott J, Yates D, Mills T & Davis M (2023) Who gained, who lost? The distributional impact of COVID-19 government support for business View this article in WRRO

Other

Fooks GJ, Mullen K, Wilmott J, Yates D & Mills T (2023) Executive Summary. Who won? Who lost? The distributional impact of COVID-19 government support for business.. View this article in WRRO
Fooks GJ, Mullen K, Yates D, Mills T & Willmott J (2023) Who won? Who lost? The distributional impact of COVID-19 government support for business. Aston Centre for Health and Society Policy Brief.. View this article in WRRO

Research group

Centre for Research into Accounting and Finance in Context (CRAFiC)

David’s work maps to the group themes of:

Accountability at the Micro-level of Social Aggregation
NGO Governance and Accountability
Sustainability Accounting and Accountability

Grants

Date	Funding Body	Title	Grant Value
2017	British Accounting and Finance Association	Exploring ‘Grassroots’ Notions of UK Service Club Accountability: Autonomy versus Control	£1,952
2021	Joseph Rowntree Charitable Trust	Covid-19, Executive Remuneration and Corporate Welfare	£21,286
2023	British Accounting and Finance Association	Assessing institutional financial resilience: an assessment model for UK Higher Education	£1,800
2024	Grantham Centre for Sustainable Futures	Wage Disparities in Global Supply Chains	£9,274

Teaching interests: David currently leads on two modules for the school: ‘MGT302 Accounting and Accountability: theory and practice’ and ‘MGT384 Applied Accounting and Financial Management: business simulation’. Each of these modules reflects David’s personal research interest in the areas of accountability and business simulations. He also teaches on management accounting modules in the school, drawing from his professional status as a chartered management accountant.

PhD Supervision

David is currently accepting PhD students and welcomes PhD applications in the following areas:

Accountability
Accounting and Society
Accounting Education and Higher Education
NGO Accountability
Sustainability Accounting