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.