This PhD project at The Open University explores the growing influence of private consultants, especially large multinational firms, in shaping public policy and institutional reform. Consultants now play a central role across sectors such as health, education, defence, taxation, and sustainability, advising governments, designing regulatory frameworks, and implementing strategic reforms. Their increasing involvement in public governance raises critical questions about transparency, legitimacy, and accountability, particularly as the dominance of the Big Four firms in auditing and advisory services intensifies concerns over conflicts of interest and ethical boundaries. The project seeks to address the gap in academic literature, which often marginalises consultants as peripheral actors rather than strategic agents of change. It will investigate the accountability mechanisms governing consultants, especially in contexts where traditional models based on transparency and legal compliance are inadequate due to informal, elite-based governance structures. The research invites a variety of theoretical and methodological approaches, including case study analysis, network analysis, discourse analysis, and stakeholder interviews. Potential topics include how consultants build credibility, interact with stakeholders, influence governance, and leverage AI for strategic decision-making. The project is designed to be flexible, allowing candidates to tailor their research questions and methods to their interests and backgrounds. The successful candidate is expected to develop specific research questions, produce 2-3 publishable working papers, and contribute both theoretical and empirical insights to the field of governance and accountability. The supervisory team, comprising Dr Umair Riaz and Dr Anwar Halari from the Department of Accounting and Finance, encourages methodological innovation and reflexivity. The position is available for both campus-based and distance learning modes. Applicants should have a strong interest in accounting research, experience with qualitative or quantitative methodologies, and ideally some industry experience. The project offers an opportunity to make a significant contribution to understanding the systemic role of consultants in governance and accountability, with the potential for real-world impact in both academic and policy circles.

This PhD project at The Open University focuses on the evolving landscape of accounting, accountability, and governance, particularly in response to recent global challenges such as financial crises, the COVID-19 pandemic, climate change, and social inequality. The project addresses the increasing demand from investors, regulators, and stakeholders for greater transparency and disclosure regarding organizations' social, environmental, and economic impacts. As organizations adapt to these expectations, accounting and accountability practices play a crucial role in identifying, measuring, and reporting sustainability implications. Despite advances in reporting and regulation, persistent global challenges highlight the need for rigorous academic research to understand the complexities and limitations of current accountability practices. The research scope is flexible and may cover topics such as the effectiveness of accountability practices in fostering sustainable behavior, the influence of technology (including AI) on accountability information, the relationship between AI implementation and accountability, individual-level accountability, integration of accountability into performance management systems, power imbalances, stakeholder roles, supply chain challenges, and micro-accountability practices. The supervisory team welcomes both qualitative and quantitative research methodologies, allowing candidates to tailor their research to their interests and backgrounds. The successful candidate is expected to develop specific research questions and produce three working papers over three years, aiming for publication in internationally recognized journals. Applicants should have a strong interest in sustainability accounting and prior experience with research methodologies. The project is available for both campus-based and distance learning students. Supervision is provided by Dr Ruth Dimes, whose research centers on corporate reporting, integrated reporting, and the impact of AI on reporting, and Dr Anwar Halari, who focuses on accountability, sustainability, governance, and environmental accounting. Both supervisors have active research agendas and publications in relevant fields. This opportunity is ideal for candidates seeking to contribute both theoretically and empirically to the understanding of accountability and governance in contemporary organizations.