Dr Charles Elad

Reader in Accounting & Finance

+44 20 7911 5000 ext 66704
35 Marylebone Road London NW1 5LS

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Dr Charles Elad is a Reader in Accounting and Finance and previously taught at the University of Aberdeen. He received the degrees of Master of Accountancy (M.Acc.) and  PhD in Accountancy from the University of Glasgow. His research interests include international financial reporting, French accounting, natural resource accounting, and social and environmental accounting. He has served as a consultant to a number of international organisations and has also held competetive research grants from the UK Economic and Social Research Council (ESRC), the French Centre National de la Recherche Scientifique (CNRS),  the British Academy, the Chartered Institute of Management Accountants (CIMA), and the Institute of Chartered Accountants of Scotland.  His publications include a book on accounting for sustainability and articles in: European Accounting Review, Management Accounting Research, Critical Perspectives on Accounting, The International Journal of Accounting, Socio-Economic Review, among others. 

Education

BA (CNAA), MAcc (Glasgow), PhD (Glasgow)

2016

Book review: International Classification of Financial Reporting, 3rd ed., Christopher W. Nobes. Routledge, Abington, UK (2014), (160 pages, £95), ISBN: 0415736935 (2016)
Elad, C. 2016. Book review: International Classification of Financial Reporting, 3rd ed., Christopher W. Nobes. Routledge, Abington, UK
, (160 pages, £95), ISBN: 0415736935. International Journal of Accounting. 51 (1), pp. 149-152.

2015

The Development of Accounting in the Franc Zone Countries in Africa (2015)
Elad, C. 2015. The Development of Accounting in the Franc Zone Countries in Africa. The International Journal of Accounting. 50 (1), pp. 75-100.

2011

Editorial: African accounting studies (2011)
Elad, C. 2011. Editorial: African accounting studies. International Journal of Critical Accounting. 3 (2/3), pp. 129-132.
Seeing the wood for the trees (2011)
Elad, C. and Herbohn, K. 2011. Seeing the wood for the trees. The CA. 115
, pp. 58-59.

2009

Bookkeeping and the probative value of accounting records: Savary’s legacy lingers on in the OHADA Treaty states (2009)
Elad, C. and Tumnde, M. 2009. Bookkeeping and the probative value of accounting records: Savary’s legacy lingers on in the OHADA Treaty states. International Journal of Critical Accounting. 1 (1/2), pp. 82-109.

2007

Uniform Act Organizing and Harmonizing Accounting Systems in the Signatory States to the Treaty on the Harmonization of Business Law in Africa with Commentaries (2007)
Elad, C. and Tumnde, M. 2007. Uniform Act Organizing and Harmonizing Accounting Systems in the Signatory States to the Treaty on the Harmonization of Business Law in Africa with Commentaries. Centre National de la Recherche Scientifique, CNRS-Juriscope.
Fair value accounting and fair trade: an analysis of the role of international accounting standard no. 41 in social conflict (2007)
Elad, C. 2007. Fair value accounting and fair trade: an analysis of the role of international accounting standard no. 41 in social conflict. Socio-Economic Review. 5 (4), pp. 755-777.

2004

Fair value accounting in the agricultural sector: some implications for international accounting harmonization (2004)
Elad, C. 2004. Fair value accounting in the agricultural sector: some implications for international accounting harmonization. European Accounting Review. 13 (4), pp. 621-641.

2003

Forest stewardship audit (2003)
Elad, C. 2003. Forest stewardship audit. Financiële Studievereniging Rotterdam. 5 (5), pp. 6-12.

2001

Auditing and governance in the forestry industry: between protest and professionalism (2001)
Elad, C. 2001. Auditing and governance in the forestry industry: between protest and professionalism. Critical Perspectives on Accounting. 12 (5), pp. 647-671.

2000

Integrated accounting à la française: the perspective of the système croisé (2000)
Elad, C. 2000. Integrated accounting à la française: the perspective of the système croisé. Management Accounting Research. 11 (3), pp. 307-326.

2014

Le rôle du commissaire aux comptes dans la gouvernance de l’entreprise dans l’espace OHADA (2014)
Elad, C. and Ntsamo, C. 2014. Le rôle du commissaire aux comptes dans la gouvernance de l’entreprise dans l’espace OHADA. in: Zogning, F. and Dicko, S. (ed.) Investissement, financement et normalisation comptable dans l'espace OHADA : quelles leçons pour la gouvernance économique et financière Ottawa Parmitech. pp. 229-249
Forest certification and biodiversity accounting in the Congo basin countries (2014)
Elad, C. 2014. Forest certification and biodiversity accounting in the Congo basin countries. in: Jones, M. (ed.) Accounting for Biodiversity Abingdon, Oxon Routledge. pp. 189-211

2012

Fair trade (2012)
Elad, C. 2012. Fair trade. in: Idowu, S.O., Capaldi, N., Zu, L. and Das Gupta, A. (ed.) Encyclopedia of corporate social responsibility Springer.

2010

Auditing, product certification, and corporate social responsibility (2010)
Elad, C. 2010. Auditing, product certification, and corporate social responsibility. in: Crowther, D. and Aras, G. (ed.) The Gower handbook of corporate governance and social responsibility Aldershot Gower. pp. 233-248

2004

Integrated accounting à la française (2004)
Elad, C. 2004. Integrated accounting à la française. in: Aisbitt, S. and Evans, L. (ed.) Developments in country studies in international accounting: Europe Edward Elgar. pp. 515-536

2011

Implementing fair value accounting in the agricultural sector (2011)
Elad, C. and Herbohn, K. 2011. Implementing fair value accounting in the agricultural sector. Edinburgh Institute of Chartered Accountants of Scotland.

2000

Environmental accounting for sustainable development: an evaluation of policy and practice in the forestry sector in Cameroon (2000)
Elad, C. 2000. Environmental accounting for sustainable development: an evaluation of policy and practice in the forestry sector in Cameroon. London Chartered Institute of Management Accountants.

2006

Mark-to-market accounting and fair trade (2006)
Elad, C. 2006. Mark-to-market accounting and fair trade. 18th Annual Meeting for the Society for the Advancement of Socio-Economics in Trier. Trier, Germany 30 Jun - 02 Jul

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