Dr Samantha Miles

Phd, MA, BSc (Hons)

Reader in Accounting and Finance

Oxford Brookes Business School

Samantha Miles

Role

Reader in Accounting and Finance, Deputy Director of BSc Applied Accounting.  Senior researcher.  Specialist in postgraduate and executive education, including PhD supervision. 

Teaching and supervision

Courses

Modules taught

  • Accounting for Managers
  • Corporate Social Responsibility
  • Corporate Governance and Social Responsibility

Throughout her career Sam has taught across the majority of accounting and finance modules at undergraduate level.  She is an expert in post graduate and executive education and has led modules on the MBA, MSC Accounting and MSC Finance. Subject specialisms include Corporate Social Responsibility, Financial Reporting, Management Accounting, Corporate Finance, Research Methods and Dissertations.  Sam has acted as external examiner for the London School of Economics and the University of Ulster, assessor of professional qualifications for the ACCA and AAT and, has participated on numerous internal validation and quality assurance committees.  

Supervision

Sam currently supervises 6 PhD students across a range of Environmental, Social and Governance (ESG) topics. She would welcome potential applications on ESG reporting, stakeholder theory, management and practice. PhD completions include:

  • Karen Dennis, Value Drivers within SMEs: Growth and Value Creation within the Context of the Economic Value Added® Framework 
  • Kate Ringham, Corporate Responsibility Reporting in the Foodservice Sector in the UK: A Critical Realist Perspective 
  • Cathy Burgess, What are the key factors in impact on the ability of unit-based middle-managers to contribute to corporate entrepreneurship? 
  • Samaneh Elmi, An analysis of the impact of UK Stewardship Code on UK Asset Managers: Financial Performance and Quality of Engagement.

Sam has also examined a number of PHD students at UK and International Universities

Research Students

Name Thesis title Completed
Katerina Kosta UK university sustainability reports: an exploratory analysis of an emerging practice Active

Research

Sam social accounting researcher and stakeholder theorist.  She has published widely in the field of stakeholder theory, corporate social responsibility, ethical investment and corporate accountability.  Her research is published in the Journal of Management Studies, Journal of Business Ethics,  Accounting, Auditing & Accountability Journal, The British Accounting Review, Journal of Business Finance and Accounting, Business Strategy and the Environment, The Accounting Forum, Journal of Communication Management, Eco-Management and Auditing, Humanities and Social Science, Journal of Sustainable Tourism, Services Industries Journal, Social Business and others.  She is co-author of the widely cited text Stakeholders: Theory and Practice (Oxford University Press) and has contributed to many stakeholder theory texts including, The Handbook of Stakeholder Theory (Cambridge University Press) and Stakeholder Theory (Emerald), Stakeholder Management (Business &Society).  Current research projects include exploring the institutional logics of CSR/ESG reporting and predicting UK plastic household consumption (funded by a research excellence award)

Research impact

Sam's research is widely cited. She has in excess of 6000 citations (see her google scholar page).

Her research has been covered in the press, for example Board Agenda published a comment piece in relation to her work with Kate Ringham on boundary setting of ESG reports in the FTSE100.  

Her work on stakeholder theory has been cited in a range of professional reports including:

  • ICAEW's Audit and assurance
  • Audit Quality
  • Stakeholder Expectations of Audit
  • Chartered Institute of Management's Stakeholder Analysis and Management Checklist. 
  • Civil Service Learning: Stakeholder Identification and Consultation. 

Her co-authored text Stakeholders: Theory and Practice is listed as a seminal text in the Stakeholder Oxford Bibliography, the International Association for impact assessment's key citations series on corporate social responsibility, and the Strategic Management Society's classic works in stakeholder theory.  

Publications

slide 1 of 6

Professional information

Memberships of professional bodies

  • Editorial Board Member Corporate Governance and Organization Behaviour Review
  • Founding member of Stakeholder Theory special interest group,
  • Strategic Management Society

Conferences

  • Miles, S.  (2019) Corporate Accountability Boundary: Exploring Sustainability Reporting Boundaries of the FTSE100, European Accounting Association, Cyprus, May.
  • Miles, S. (2017) Accounting and Stakeholder Theory, Strategic Management Society, Houston, November.
  • Miles, S. (2016) Valuing nature and Society, Roundtable event, ICAEW, London. 
  • Miles, S. (2016) Accounting for Stakeholder Value, European Accounting Association, Talin, Estonia, May, 
  • Miles, S. (2014) Stakeholder Value Creation, On the Organisation (Plenary Address), Oxford University. 
  • Miles, S. (2012) 'Stakeholder definitions' Darden School Stakeholder Conference, Charlottesville, Virginia, October
  • Miles, S. (2012) 'Stakeholders: essentially contested' Darden School Stakeholder Conference, Charlottesville, Virginia, October
  • Miles, S. (2011) 'Stakeholder definitions: profusion and confusion'. Paper presented at the 1st interdisciplinary conference on Stakeholders, EIASM, Barcelona, June.
  • Miles, S. (2011) 'Stakeholders: essentially contested or just confused'. Paper presented at the 1st interdisciplinary conference on Stakeholders, EIASM, Barcelona, June.
  • Miles, S. (2008) Corporate Social Responsibility, IOD, Oxford, September.
  • Miles, S. (2003) 'Exploring the social construction of stakeholder management in the UK'. Paper presented at the Academy of Management, Seattle, USA, July.
  • Miles, S. (2002) 'Corporate motivation for voluntary social disclosure: UK evidence'. Paper presented at the British Accounting Association Conference, Jersey, April.
  • Miles, S. (2001) 'Corporate motivation for voluntary social disclosure: UK evidence'. Paper presented at the SEAG Annual Conference, Oxford, September.
  • Miles, S. (2001) 'Corporate social reporting and quality assessment: UK perspectives'. Paper presented at the SEAG Annual Conference, Oxford, September.
  • Miles, S. (2001) 'Socially responsible investment and corporate social environmental reporting in the UK: an exploratory study'. Paper presented at the APIRA Accounting Conference, University of South Australia, Adelaide, Australia, July.
  • Friedman, A. L. and Miles, S. (2000) 'Developing stakeholder theory'. Paper presented at the European Accounting Association Annual Conference, Munich, Germany, March.
  • Miles, S. and Nobes, C. W. (1996) 'The use of foreign accounting data in UK financial institutions'. Paper presented at the British Accounting Annual conference, Winchester, March.

Further details

Sam studied accounting and finance at undergraduate level, international accounting and finance at post graduate level and graduated from the University of Reading with a PhD in comparative international financial statement analysis (Supervisor Prof. Chris Nobes). Sam worked in industry as a management accountant in the oil and gas industry before embarking on an academic career.  During her academic career she has been employed at the University of Reading, the University of Bristol and Oxford Brookes University. She has held a range of posts, including the Faculty Research Ethics Office, Research Lead for the Accounting, Finance and Economics Department and Deputy Director of the BSc Applied Accounting (joint degree with the ACCA). 

Back to top