معرفی
Professor John F McKernan is a Professor in Accounting and Finance at the University of Glasgow. He previously held roles at Edinburgh Napier University and completed a PhD in Psychology at Glasgow. His research focuses on the psychology of judgment in accounting, critical accounting issues, ethics, and human rights. McKernan is a Fellow of ACCA and has contributed to professional training and regulatory frameworks in audit and business advisory services.
- Education: MBA (University of Strathclyde), MAcc (University of Glasgow), PhD in Psychology (University of Glasgow)
- Roles: Deputy Convener of College Research Ethics Committee; Co-convener of the Governance, Policy, Accountability and Risk Management research theme
- Research Clusters: Accounting research cluster at the University of Glasgow
Research Interests: McKernan’s work interrogates the intersection of psychology, ethics, and accounting practice. Key areas include:
- Ethical decision-making in audit and finance
- Critical analysis of accounting standards and regulations
- Human rights frameworks in corporate accountability
- Interdisciplinary approaches to accounting through philosophy and sociology
Publications Trends: His articles reflect a focus on accountability mechanisms, ethical dilemmas in auditing, and the philosophical underpinnings of accounting practices. Recent work explores local government auditing in England and speculative accountability in environmental contexts. Early publications (e.g., 2004–2007) emphasize foundational questions of objectivity, justice, and deconstruction in accounting.
Awards and Recognition: Fellow of the Association of Chartered Certified Accountants (ACCA).
Teaching and Supervision: McKernan supervises doctoral research on philosophy’s application to accounting and auditing psychology. Courses include Contemporary Financial Reporting, Human Rights and Business, and Audit Theory.
