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Dr Matthew Haigh

Profile summary

  • Central Academic Staff
  • Senior Lecturer in Accounting
  • The Faculty of Business and Law
  • The Open University Business School
  • Department for Accounting and Finance
  • matthew.haigh

Professional biography

Matthew holds qualifications in chartered accountancy and information systems auditing and has worked in those professions in both the public and private sectors. He joins The Open University Business School after fifteen years of teaching and authoring accounting modules in European and Australian universities.

Research interests

Matthew's early publications stem from his doctoral research on the involvement of financial services in the corporate social responsibility agenda.  His post-doctoral work focused on the semiotics of environmental regulation and the uptake of transnational environmental management agreements by financial institutions such as pension funds and insurance companies.  Matthew's current research interests are threefold:

  • Psychology of financial work in the City of London during the United Kingdom's preparations to withdraw from the European Union
  • Theoretical and programmatic linkages between heritage development and tourism development, and identification of the ways that postcoloniality is both expressed and contested in heritage museums
  • Psychosocial and organizational  aspects of arts financing, including traditional forms such as bequests and public funding, and also newer streams such as crowdfunding, branded philanthropy, and alliance formation

Teaching interests

Corporate financial reporting

Management accounting

Accounting systems design

Financial auditing and internal auditing

Comparative corporate governance

Research methods (both qualitative and quantitative)

Impact and engagement

Founding editor, Journal of Sustainable Finance & Investment (Routledge)

Former member, Climate Disclosure Standards Board

Member, Sustainability Accounting Standards Board

Academic advocate, ISACA (international body for information systems auditors)


Environmental communications: The reader’s perspective (2015-10)
Haigh, Matthew
Semiotica, 207 (pp. 233-250)
Deconstructing myth: low-carbon sustainability (2013)
Haigh, Matthew M.
Social Semiotics, 23(1) (pp. 47-66)
Do environmental policy instruments influence fiduciaries’ decisions? (2013)
Haigh, Matthew M. and Shapiro, Matthew A.
Environment and Planning A, 45(4) (pp. 853-871)
Carbon reporting: Does it matter? (2012)
Haigh, Matthew and Shapiro, Matthew A.
Accounting, Auditing & Accountability Journal, 25(1) (pp. 105-125)
Climate policy and financial institutions (2011)
Haigh, Matthew
Climate Policy, 11(6) (pp. 1367-1385)
Management practices in Australasian ethical investment products: a role for environmental regulation? (2010-03)
Haigh, Matthew and Guthrie, James
Business Strategy and the Environment, 19(3) (pp. 147-163)
Incorporating Sustainability into Accounting Curricula: Lessons Learnt From an Action Research Study (2010-02)
Hazelton, James and Haigh, Matthew
Accounting Education: An International Journal, 19(1-2) (pp. 159-178)
The implications of reform-oriented investment for regulation and governance (2009-04)
Haigh, Matthew and de Graaf, Frank Jan
Critical Perspectives on Accounting, 20(3) (pp. 399-417)
A political economy approach to regulated Australian information disclosures (2009-04)
Haigh, Matthew and Guthrie, James
Business Ethics: A European Review, 18(2) (pp. 192-208)
Social investment: Subjectivism, sublation and the moral elevation of success (2006-12)
Haigh, Matthew
Critical Perspectives on Accounting, 17(8) (pp. 989-1005)
Managed investments, managed disclosures: financial services reform in practice (2006)
Haigh, Matthew
Accounting, Auditing & Accountability Journal, 19(2) (pp. 186-204)
Challenges in responsible investment research (2015)
Haigh, Matthew
In: Hebb, Tessa; Hawley, James P.; Hoepner, Andreas G.F.; Neher, Agnes L. and Wood, David eds. The Routledge Handbook of Responsible Investment. Routledge Companions in Business, Management and Accounting (pp. 536-542)
ISBN : 9780415624510 | Publisher : Routledge | Published : Abingdon
What Counts in Social Managed Investments: Evidence from an International Survey (2007)
Haigh, Matthew
In: Lehman, Cheryl R. ed. Envisioning a New Accountability. Advances in Public Interest Accounting (pp. 35-62)
ISBN : 978-0-7623-1462-1 | Publisher : Emerald Group Publishing Limited