Professor Pam Stapleton

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Profile photo of: Professor Pam Stapleton Email: Show Email Address
Position: Professor of Accounting
Academic unit: Accounting and Finance


Pam Stapleton (previously Edwards) qualified as a Chartered Accountant in 1980 andgained commercial experienceas both financial and managementaccountant. Shewas also a value for money auditor in the public sectorbeforecommencing an academic career in 1986.She joined the University of Manchester in 1990 and since then she hasspecialised in teaching financial reportingto a wide range of students including undergraduate, postgraduate,and recently MBA student's onMBS's worldwide MBA programme. Pam has held a wide range of administrative roles within the university, including at the predecessor organisation UMIST, Director of International Studies, Programme Director for the IMABS degreeand Head of the Accounting and Finance group. She is currentlya deputy head of the Accounting and Finance division in MBS with responsibility for teachingactivities.

Research Interests

Pam'searly research interests focused on how accounting information is used by organisations and how this impacts their performance. Early work examined the use of budgeting information by local authorities and their schools under the Local Management of Schools Initiative and the ways in whichsmall and medium sized companiesused financial informationto manage their banking relationships.

More recently her research has been focused on an analysis of public private partnerships, with particular interests in the cost of these projects to the taxpayer and in an examination of the transparency of reporting and disclosureandthe consequent impacts on the ability of the public and its representativesto hold government to account.

Case studies and documentary analysistaking a critical perspective of thisimportant government policy have previously includedPublic Finance Initiative (PFI) projects in transport, the NHS, education and IT, in the UK and in Europe.

Pam has two current ongoingstudies. The firststudy, funded by the Institute of Chartered Accountants of Scotland (ICAS) is examining the financiers of public private partnerships, especially their understanding and management of risk. The second study, also funded by ICAS,is examining the reporting and transparency of case study PPP projects financed under the previous Labour government's Building Schools for the Future programme.

Additional Information

Pam is interested in attracting PhD students who areinterested in the public accountability of public private partnership type arrangementsin any country. Such research is likely to be case study based and to include a financial and qualitative analysis of the projects, and might extend to consider issues around the governance of such projects. Pam is alsointerested in attracting PhD studentswith interests in the implementation of IFRS or corporate governance regimes in companies, especially in developing countries. Such projects would not include measurement of compliance with IFRS, but rather woulduse qualitative research methods to conduct case studies of the practice of implementation within organisations, or to examineimplementation from a regulatory perspective.

Programme involvement

Specialist fields




Publication summary




Working papers

LCMNTitleYear published
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Showing 43 publication(s)



  • Stafford, A., & Stapleton, P. (2016). Examining the use of corporate governance mechanisms in operational Public-Private Partnerships: Why do they not deliver public accountability?Australian Journal of Public Administration. . Publication link: b8f7cb1f-7ea1-4a5b-97b7-b88d468069e0


  • Acerete, B., Mar Gasca, Stafford, A., & Stapleton, P. (2015). A comparative policy analysis of healthcare PPPs: examining evidence from two Spanish regions from an international perspective. Journal of Comparative Policy Analysis, 17(5), 502-518. DOI: 10.1080/13876988.2015.1010789. Publication link: b6897268-4ac7-4c2a-a527-274b12324ef4





  • Demirag, I., Khadaroo, I., Stapleton, P., & Stevenson, C. (2010). Public private partnership financiers' perceptions of risks. Edinburgh: The Institute of Chartered Accountants of Scotland.. Publication link: 980ac824-aecc-4297-b149-a14ecd0faa78


  • Samaha, K., & Stapleton, P. (2009). Firm-specific determinants of the extent of compliance with international accounting standards in the corporate annual reports of companies listed on the Egyptian stock exchange: A positive accounting approach. Afro-Asian Journal of Finance and Accounting, 1(3), 266-294. DOI: 10.1504/AAJFA.2009.024302. Publication link: ef280746-aca1-4469-a2c5-c9a2b4bf250b


  • Samaha, K., & Stapleton, P. (2008). Level of Compliance with IAS Requirements in Non-financial Companies: Empirical Evidence from Companies Listed on the Cairo and Alexandria Stock Exchanges. Afro-Asian Journal of Finance and Accounting, 1(1), 40-66. DOI: 10.1504/AAJFA.2008.016890. Publication link: 1a6e0321-5bcb-4ec1-8e20-9afe99975029
  • Shaoul, J., Stafford, A., Stapleton, P., & MacDonald, P. (2008). Financial black holes: accounting for privately financed roads in the UK. (Institute of Chartered Accountants of Scotland). Edinburgh: Institute of Chartered Accountants of Scotland.. Publication link: 4fd4aa3f-e227-4202-9b18-087c795393cf


  • Acerete, B., Stafford, A., & Stapleton, P. (2007). Accounting for the use of private finance in roads: the experiences in the UK and Spain. In APIRA.. Publication link: 6f43232c-c0e2-4c58-8319-244cc8a9dd34
  • Shaoul, J., Stafford, A., & Stapleton, P. (2007). Private finance: public infrastructure without accountability? The case of privately financed roads in the UK. Journal Tidsskriftet Politik, 10 (3). . Publication link: 3266562e-83ef-4348-967f-86d0d2e7b29a
  • Shaoul, J., Stafford, A., & Stapleton, P. (2007). Public sector restructuring and the financial sector. In 3rd CRESC Annual Conference, Manchester.. Publication link: e70539c5-f194-4327-9483-a27d755e1aa4


  • Acerete, B., Stafford, A., & Stapleton, P. (2006). Accounting for the use of private finance in roads: the experiences in the UK and Spain. In EIASM 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms, Siena, Italy.. Publication link: 32feb089-c113-4cf4-804e-cb66c112803d


  • Shaoul, J., Stapleton, P., Stafford, A., & Arblaster, L. (2005). Managing and Monitoring Public Private Partnerships: service provision in an NHS trust. In host publication.. Publication link: 239400e2-8afb-47a2-8681-4c5c589b4090
  • Stafford, A., Shaoul, J., & Stapleton, P. (2005). Partnerships and the Increasing Private Control Over the Direction of Public Policy: a structured response to new problems and tensions. In host publication.. Publication link: b0a8e3d2-7472-4748-bf82-3173e30143dd
  • Shaoul, J., Stafford, A., & Stapleton, P. (2005). Capital appraisal and evaluation in trunk roads and motorways. (British Accounting Association Public Sector SIG). No publisher name.. Publication link: e251f2ad-f888-4b6b-9a05-b8127c0da97a


  • Stapleton, P., P., . U., Birkin, F., & Larrinaga, C. (2004). New Essentialism and the Foundations of Accounting Realism. In host publication.. Publication link: 1ca545cc-78da-439e-ad75-afdfd3bcdebc
  • Stapleton, P., Shaoul, J., Stafford, A., & Arblaster, L. (2004). Evaluating the Operation of PFI in Road and Hospital Projects (ACCA Research Report No 84). (ACCA). No publisher name.. Publication link: 87603936-8785-486c-8404-c476b37ba499


  • Birkin, F., Stapleton, P., & Larrinaga, C. (2003). New Essentialism and the Foundations of Accounting Realism. (University of Sheffield Working Paper Series; No. 1).. Publication link: fed02a90-f200-42b3-bd4b-8bcf2d8d550a


  • Edwards, P., Birkin, F. K., & Woodward, D. G. (2002). Financial comparability and environmental diversity: An international context. Business Strategy and the Environment, 11(6), 343-359. DOI: 10.1002/bse.342. Publication link: 3e763b54-627b-466b-93f0-8c12fd84ec0f