Profile

Cathy has mainly taught on management accounting modules at both undergraduate and postgraduate levels. She is currently an external examiner for the University of Lincoln.  

Cathy co-wrote the textbook ‘Accounting: a Smart approach', published by Oxford University Press, an accounting textbook for non-specialist students which has been adopted by a number of universities in the UK. It is now in its 3rd edition.

Modules taught

Managerial Accounting and Performance Management (postgraduate)

Contexts of Accounting (undergraduate)

Research Methods (postgraduate)

Cathy is currently undertaking a PhD at the University of Bristol in charity performance management. She participated in a research team which was awarded a grant from the Institute of Chartered Accountants of Scotland to investigate Charity Trustee Information, inparticular how enterprise performance management systems help charity performance.

Books

• Carey M, Knowles C, Towers-Clarke J, Accounting: a smart approach, OUP (2017)
  ISBN: 978-0198745136
  Website 

Journal articles

• Limburg D, McCulloch M, Knowles C, Spira L, 'Integrated Performance Management Using Information Technology, a Study of UK Charities'
  Public Money and Management (2017) pp.181-188
  ISSN: 0954-0962
  Abstract This paper explores how UK charities use Information Technology (IT) to support Integrated Performance Management (IPM). Based on six case studies of small-medium-sized charities (SMCs), it finds that SMCs see IT as important for IPM, but face significant barriers establishing effective IPM due to the multi-dimensional nature of their operations and stakeholders and their lack of IT infrastructure. The paper concludes that charities would benefit from a more strategic infrastructure approach to IT, integrating IT for data, information and knowledge.
  Keywords: Charities; Integrated Performance Management; Information Technology; Case Study 
  Website 

Conference papers

• Limburg D, Knowles C, McCulloch M, 'Can Charities Use Enterprise Performance Management Systems to Improve Information Provision?'
  (2015)
  Abstract

  Charities are often complex and networked, and face an increasingly demanding environment. Providing stakeholders with timely and adequate information on activities and impact is therefore challenging. Based on case studies of six UK charities, this paper finds that small/medium charities can use Enterprise Performance (EPM) systems to support providing such information, despite some challenges to their use of IT. There is an increasing awareness in charities of the importance of data, though technical aspects of data management are taxing for them. Compared to SMEs, charities share many of the challenges for IT-enhancement, but benefit from additional encouraging factors. EPM thinking, which is the ability to use an integrated and strategic approach to IT-support for EPM, is extant in charities’ Leadership and Business Systems Thinking capabilities. Necessary capabilities related to IT sourcing are much weaker and need external support. The study identified two different approaches to data integration and business process modelling in EPM: the first focuses on standardising performance measures across activities and projects, the second on standardising reporting processes while allowing for diversity of measures. The use of BI is largely unsophisticated, though improving, and may need enhancing to address the increasingly complex internal and external need for information.

  Website 

Other experience

Financial Controller for New Business Development, H.J. Heinz

Management Accounting roles with Marks and Spencer, and Unilever.

Cathy studied Modern History at Oxford University as an undergraduate and then qualified as a Chartered Management Accountant, working for Unilever plc. She held various Management Accounting posts at Marks and Spencer and HJ Heinz, where she was also Financial Controller for New Business Development. She joined Oxford Brookes University as a Senior Lecturer in 2001 and has recently been appointed as Programme Lead for Postgraduate Accounting and Finance.