Carolyn Hurter

BCom Honours, MCom, CA(SA), ACA

Senior Lecturer in Accounting

Oxford Brookes Business School

churter@brookes.ac.uk

Role

Module Leader Financial Accounting Theory and Financial Reporting

Teaching and supervision

Courses

Modules taught

Financial Accounting Theory
Financial Reporting
Accounting Synoptic
Applied Financial Skills
Management Accounting

Research

My research interests span across the areas of Financial Accounting Disclosure/Reporting and Strategic Management Accounting. I am currently involved in a project focusing on the relevance and effectiveness of International Financial Reporting Standard (IFRS) 9 on Heading accounting in meeting the needs of users of Financial Statements. This project was awarded a grant in 2023 by the Oxford Brookes Small Grant Scheme.

Research impact

The current research project explores the relevance and effectiveness of IFRS9 on Heading accounting which most recently became an area of interest to standard setters and accountants globally. This research has the potential to affect future changes to IFRS 9 on Hedge Accounting as the International Accounting Standards Board (IASB) will be provided independent research on the perspectives of current users of Financial Statements on the relevance and effectiveness of current Hedge Accounting Disclosures.

Publications

Other

Other publications

Research undertaken under my previous surname 'Eitzen'.

Eitzen, C and Sartorius, K 2012, ‘Strategies for Sustainable Growth in JSE-Listed Companies’, The South African Journal of Business Management, vol. 43, no. 3, pp. 79-92.
Sartorius, K Trollip, N Eitzen, C and Uliana, E 2011. ‘CSIR the motivational role of interactive control in the research sector: A case study’, The South Journal of Economic and Management Sciences, vol. 14,no. 4, pp. 379-391.
Sartorius, K Trollip, N and Eitzen, C 2010, ‘Performance measurement frameworks in a state controlled research organization: Can the Balanced Scorecard (BSC) be modified?’, The South African Journal of Business Management, vol. 41, no. 2, pp. 15-27.
Sartorius, K Eitzen, C and Hart, J 2007, ‘An Examination of the Variables Influencing the Fuel Retail Industry’, Acta Commercii, vol. 7, pp. 218–235.
Sartorius, K Eitzen, C and Kamala, P 2007, ‘The Design and Implementation of Activity Based Costing: A South Africa Survey’, Meditari, vol. 15, no. 2, pp. 1–21.
Sartorius, K Eitzen, C and Nicholson, C 2006, ‘The Appropriateness of Performance Measurement in the Service Sector: A Case Study’, South African Journal of Accounting Research, vol. 20, no. 1, pp. 27–50. (This paper received the Best Paper Award at the SAAA annual conference in 2006)

Professional information

Memberships of professional bodies

Membership with the South African Institute of Chartered Accountants SAICA
Membership with the Institute of Chartered Accountants England and Wales

Conferences

2023 attendance: Oxford Brookes' International Learning and Teaching Conference

Consultancy

Working on a business idea