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Mahmoud Ezzamel


Mahmoud Ezzamel


Accounting & Management Control

Distinguished Research Professor, Accounting & Management Control

Mahmoud Ezzamel holds a PhD from the University of Southampton, UK. He has held academic positions at the University of Southampton, University College of Wales, Queen’s University, University of Manchester –Institute of Science and Technology, IE Business School, and Cardiff University. Mahmoud has also been granted the Hourglass Award from The Academy of Accounting Historians and the Lifetime Achievement Award of the British Accounting and Finance Association.

Mahmoud has conducted research in several areas. Early in his career, he examined the design and use of management accounting and control systems, including both theoretical and empirical investigations, which drew on frameworks such as organization/transaction cost theory and contingency theory. This work has been published in journals such as Accounting, Organizations and Society, Accounting and Business Research, Journal of Business Finance and Accounting, OMEGA, and Management Accounting Research.

A second stream of research refers to examination of management accounting systems and accountability in the public sector, initially in the NHS and thereafter in universities, schools and devolved governments in Northern Ireland, Scotland and Wales. He used transaction cost economics and institutional theory as theoretical frameworks for these investigations, which were published in journals such as Accounting, Organizations and Society; Critical Perspectives on Accounting, Accounting, Auditing and Accountability Journal, Financial Accountability and Management, Journal of Business Finance and Accounting, and Accounting and Business Research.

Another stream of research has examined corporate governance in different jurisdictions (e.g., China, UK), focusing specifically upon determinants of executive pay, pay disparity and pay dispersion among senior executives. Other related work focused upon the role of non-executive directors and the board of directors in improving corporate governance. This work has been published in several papers in Ac Academy of Management Journal, Journal of Management Studies, and Journal of Corporate Finance.

Mahmoud drew on significantly different theoretical frameworks to explore issues such as the construction, diffusion, customization and translation of accounting and management ideas (e.g., the balanced scorecard and strategic performance management systems in organizations and society). This work has been published in several papers in Administrative Science Quarterly, Accounting, Organizations and Society, Contemporary Accounting Research, Journal of Management Studies, Organization Studies, Organizations, Journal of Business Ethics, Accounting and Business Research, Management Accounting Research, Critical Perspectives on Accounting, Accounting, Auditing and Accountability Journal, Abacus, Human Resource Management Journal, European Management Journal, Accounting History Journal, and Accounting History.

Academic experience

• Distinguished Research Professor, IE University, September 2020 – onwards

• Research Professor, Cardiff University, July 2012 – September 2020

• Professor of Management Accounting, IE Business School, Madrid, Spain, 2011 – 2016

• Cardiff Professorial Fellow, University of Cardiff, January 2000 – August 2010

• Professor of Accounting and Finance, University of Manchester, July 1996 – December 1999

• Price Waterhouse Professor of Accounting and Finance, and Head of the Accounting and Finance Group, UMIST, September 1990 – 30 June 1996

• Ernst & Young (Whinney) Professor of Accounting, University College of Wales, Aberystwyth, April 1988 – August 1990

• Senior Lecturer, Southampton University, October 1987 – March 1988

• Associate Professor, Queen’s University, Kingston, Ontario, Canada, 1986 – 1987

• Lecturer in Accou.ting, Southampton University, 1975 – 1986

Academic Background

• Ph.D. University of Southampton. 1975
Title of thesis: “A Study of the Theory and Practice of Divisional Accounting”

• M.Com. (Accountancy) by examination, Cairo University and thesis, Alexandria University. 1970
Title of the thesis: “Accounting and Control in the Egyptian Rubber Industry”

Recent Publications

• M. Ezzamel, J Xiao and R. Yuan, “Can small shareholders protect their interests from expropriation? The case of a Chinese bank”, Management and Organization Review, 2019: 1-30.

• D. Cooper, M. Ezzamel, and K. Robson, “The multiplicity of performance measurement systems”, Contemporary Accounting Research, Spring, 2019, Vol. 36(1): 451-485.

• S. Carmona, M. Ezzamel, and C. Mogotocoro, “Gender, management styles and forms of capital”, Journal of Business Ethics, 2018, 153: pp. 357-373.