Carolyn Hurter

BCom Honours, MCom, CA(SA), ACA

Senior Lecturer in Accounting

Oxford Brookes Business School


Module Leader Financial Accounting Theory and Financial Reporting

Teaching and supervision


Modules taught

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


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.


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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


2023 attendance: Oxford Brookes' International Learning and Teaching Conference 


Working on a business idea