Richard H. Macve

Richard H. Macve is a Professor of Accounting at the London School of Economics & Political Science (LSE) within the Department of Accounting and Finance. His research focuses on the history of accounting and financial reporting, particularly in comparative international contexts, with an emphasis on China's accounting practices and their historical evolution. His work addresses contemporary issues in accounting standards, fair value measurement, revenue recognition, and auditing profession dynamics. Macve has explored the indigenous development of accounting systems in China, challenging historical narratives about the adoption of Western accounting practices. He has collaborated with scholars globally to analyze the theoretical underpinnings of accounting frameworks and their implications for global financial reporting.

His research interests span the intersection of accounting history, business history, and institutional development. Recent work includes examining the role of double-entry bookkeeping in imperial China, the evolution of modern management practices, and the impact of international accounting standards on global auditing professions. Macve’s contributions highlight the importance of cross-cultural perspectives in understanding accounting’s role in economic systems.