This PhD project at The Open University investigates the semantics and discursive evolution of the term 'capital' and its derivatives, such as 'capitalism', within business, media, and policy discourse. The research aims to understand how 'capital' is framed across different contexts—ranging from financial to human, social, and natural capital—and how these framings influence the ideological construction of capitalism as a system. The project is flexible, allowing the successful candidate to tailor the research focus according to their interests and background, with the supervisory team open to a variety of methodologies and theoretical perspectives. Potential research topics include the use and framing of 'capital' in various discourses, the positioning of alternative forms of capital, the semantic and ideological evolution of 'capitalism', and the potential for reframing discourses to reflect more inclusive or sustainable values. The findings are expected to provide insights into the construction and contestation of business ideologies through language, with implications for business education, corporate communication, and policy discourse. The candidate will be expected to develop specific research questions, produce three publishable working papers over three years, and contribute both theoretically and empirically to the field. The ideal applicant will have a background in linguistics, discourse analysis, or business communication, and a strong interest in language and ideology. The project is available for both campus-based and distance learning. The supervisory team includes Dr Ruth Dimes, whose expertise lies in corporate reporting, corporate social responsibility, and text-based analysis using NLP, and Dr Philip Seargeant, who specializes in political discourse, narrative, and the use of language in persuasion and propaganda. No specific funding is mentioned for this position. The application deadline is January 7, 2026.

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.