PhD Studentship: Accounting for the Future of Business – Performative Valuation of Data in B2B Firms University of Sheffield in United Kingdom

[Fully funded 3.5 years scholarship covering Home or International tuition fees, and a stipend at the basic UKRI rate (£21,805 for 2026/27).]

This fully funded PhD studentship at the University of Sheffield explores the performative valuation of data in business-to-business (B2B) firms, focusing on the paradox between data as a corporate asset and as a regulatory liability. The project investigates how B2B companies present themselves as data-driven leaders to investors, despite often lagging in advanced analytics, and how financial analysts and fund managers interpret these claims. The research is situated at the intersection of critical accounting, political economy, and B2B marketing, offering a unique opportunity to extend theory of data assetisation beyond consumer platforms into the B2B context.

As a PhD researcher, you will develop an empirical research strategy that may include documentary analysis of corporate reporting, qualitative interviews, and quantitative analysis of secondary data sources. You will join the Centre for Research into Accounting and Finance in Context (CRAFiC) and the Behavioural Research for Inclusivity, Sustainability and Technological Transformation (BRISTT) research group, benefiting from the triple-accredited Sheffield University Management School’s research culture.

Supervision is provided by Dr Callum Ward (CRAFiC), an expert in the political economy of assetisation, and Dr Sabrina Thornton (BRISTT), a specialist in B2B marketing, digital innovation, and inter-organisational networks. You will undertake the Doctoral Development Programme (DDP), a flexible training scheme designed to enhance research leadership and professional skills, including critical corporate research methods, qualitative interviewing in finance contexts, and high-impact publication strategies.

The ideal candidate will have a strong academic background in Accounting, Finance, Marketing, or a related Social Science, with a 1st or 2:1 UK Honours degree and a Masters degree at Merit or above (or equivalent). English language proficiency is required (IELTS 7.0 overall with 6.5 in each component, if applicable). Applicants should demonstrate rigorous qualitative and documentary research skills, openness to mixed-methods including statistical modelling, and the ability to engage professionally with senior practitioners in finance and marketing. An interest in digital transformation and its impact on corporate value and investor capitalism is essential.

The studentship covers Home or International tuition fees and provides a stipend at the UKRI rate (£21,805 for 2026/27) for 3.5 years. Applicants are required to submit a full research proposal (up to 3,000 words) based on the project brief. Applications should be submitted via the University of Sheffield’s online portal, selecting 'Management School' and clearly stating the project title. The deadline for applications is 26th June, 2026. For informal enquiries, contact Dr Callum Ward or Dr Sabrina Thornton.