David Heald

Biography

David Heald is Professor of Public Sector Accounting at the Adam Smith Business School. David's academic career has been spent in Scotland, except for 2003-07 when he was Professor of Financial Management at the University of Sheffield Management School. From 1990-2003 and 2007-2015 he was Professor of Accountancy at the University of Aberdeen. His prior industrial career was spent in the engineering and steel industries as a management accountant, during which time he qualified as a member of the Chartered Institute of Management Accountants. David's academic work has always been close to public policy and practice, with particular reference to the public sector. His research, engagement and impact have been recognised by the awards of Fellowship of the Academy of Social Sciences (2014) and Fellowship of the Royal Society of Edinburgh (2016).

Research Interest

Public sector accounting (including Public-Private Partnerships and Whole of Government Accounts); Fiscal transparency and surveillance; Control and management of public expenditure; Public sector auditing; Public sector corporate governance; Performance evaluation including the assessment of value-for-money; and Financing of devolved governments (particularly with reference to Scotland, Wales and Northern Ireland). These interests are consistent themes in David's publications and in his full curriculum vitae available at www.davidheald.com. The priority attached to particular themes varies through time, depending in part on topicality and the availability of research funding. Historically his research has focused on the United Kingdom but, in a globalising world, there is much that resonates internationally and the outlets in which his publications now appear reflect that trend. Making an impact through engagement with practice is a two-way process: research findings feed into the public policy arena; and the insights gained enhance the quality of future research