Dr David Yates

Management School

Senior Lecturer in Accounting

David Yates
Profile picture of David Yates
d.g.yates@sheffield.ac.uk

Full contact details

Dr David Yates
Management School
91Ö±²¥ University Management School
Conduit Road
91Ö±²¥
S10 1FL
Profile

David joined the 91Ö±²¥ University Management School in 2021, having previously worked as a Lecturer in Accounting as Aston Business School, Birmingham from 2018-2021. He was promoted by the University of 91Ö±²¥ to Senior Lecturer in Accounting in 2024.

David obtained his bachelor’s degree and his master’s degree (both in Accounting and Finance) from the University of Wales, Aberystwyth. In 2015 he was awarded the inaugural Dean’s Scholarship in Accounting at Aston University, Birmingham, and was obtained his PhD in 2019, based on his thesis entitled: ‘The Role, Status and Accountability of UK Service Clubs, an exploratory study’. He has also completed a second master’s degree in education at the same institution.

Prior to returning to academia to pursue his doctoral study, David held several positions within the finance functions of household name companies in the UK, including the 4U Group and New Look Retailers from 2010-2014. During this period, he obtained Chartered Management Accountant (CIMA) status having completed his professional qualification in 2014. Prior to this, he held the position of ‘Teaching Fellow in Accounting’ at Aberystwyth University.

David is currently an editorial board member for the Journal of Accounting in Emerging Economies and holds special interest group committee positions both with the British Accounting and Finance Association and European Academy of Management. He has acted as an ad-hoc reviewer for several internationally recognised journals including British Journal of Management, Accounting, Auditing and Accountability Journal, Financial Accountability and Management, Journal of Organisational Change Management, and Journal of Accounting in Emerging Economies.

Research interests

David’s main area of research interest lies within the field of accountability. This includes accountability as human relatedness, non-governmental accountability, sustainability accounting and accountability, corporate accountability, and accountability and governance in UK higher education. David has published research in internationally recognised journals including Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting, Accounting Forum, Financial Accountability and Management, Sustainability Accounting, Management and Policy Journal, Accounting History and Accounting Research Journal. He has also published several book chapters on the subject of accounting education, with a specialised interest in business games and simulations, which he carries into his teaching at the Management School.

Publications

Journal articles

  • Cordery C & Yates D (2024) . Financial Accountability and Management, 40(3), 260-281. RIS download Bibtex download
  • Yates D & Al Mahameed M (2023) . Accounting Research Journal, 36(6), 515-538. RIS download Bibtex download
  • Johnstone L, Yates D & Nylander S (2023) . Sustainability Accounting, Management and Policy Journal, 14(7), 287-312. RIS download Bibtex download
  • Al Mahameed M, Yates D & Gebreiter F (2023) . Financial Accountability and Management. RIS download Bibtex download
  • Letiche H, De Loo I, Lowe A & Yates D (2023) . Critical Perspectives on Accounting, 94, 102452-102452. RIS download Bibtex download
  • Yates D & Difrancesco RM (2022) . Accounting, Auditing & Accountability Journal, 35(1), 85-96. RIS download Bibtex download
  • Yates D, Belal A, Gebreiter F & Lowe A (2021) . Financial Accountability and Management, 37(4), 419-439. RIS download Bibtex download
  • Yates D (2020) . Social and Environmental Accountability Journal, 40(1), 99-100. RIS download Bibtex download
  • Yates D, Gebreiter F & Lowe A (2019) . Accounting Forum, 43(1), 161-192. RIS download Bibtex download
  • Gebreiter F, Davies M, Finley S, Gee L, Weaver L & Yates D (2018) . Accounting History, 23(1-2), 138-150. RIS download Bibtex download

Chapters

  • Yates D & Difrancesco RM (2024) ‘Accountability-With’ and ‘Research-With’? Ethics, accountability, and relatedness in the research act; assisting the homeless in a religious NGO In Letiche H, De Loo I, Moriceau J-L & Cordery C (Ed.), Accountability Research Ethnographic Methods in Organisation and Accounting Routledge RIS download Bibtex download
  • Lee B, Yates D & Lieberman M (2024) , Accountability Research (pp. 238-254). Routledge RIS download Bibtex download
  • Yates D (2023) , Business Teaching Beyond Silos (pp. 99-108). Edward Elgar Publishing RIS download Bibtex download
  • Davies M, Yates D, Potts M & Rosairo F (2021) Creating a monster: developing a mobile digital game application for accounting courses In Elliott C, Guest J & Vettraino E (Ed.), Games, Simulations and Playful Learning in Business Education (pp. 35-56). Cheltenham: Edward Elgar Publishing. RIS download Bibtex download
  • Davies M, Yates D & Potts M (2021) Bringing Accounting Courses to Life using Simulation Based Learning (SBL): The case of Accounting Bissim In Elliott C, Guest J & Vettraino E (Ed.), Games, Simulations and Playful Learning in Business Education (pp. 126-140). Cheltenham: Edward Elgar Publishing. RIS download Bibtex download
  • Yates D (2021) Why so serious? The role of non-serious games in sparking educational curiosity: a reflection In Elliott C, Guest J & Vettraino E (Ed.), Games, Simulations and Playful Learning in Business Education (pp. 23-34). Cheltenham: Edward Elgar Publishing. RIS download Bibtex download
  • Yates D & De Loo I (2021) Jeux Sans Frontières? A critical angle on the use of games/simulations and ‘play’ in higher education In Elliott C, Guest J & Vettaraino E (Ed.), Games, Simulations and Playful Learning in Business Education (pp. 226-237). Cheltenham: Edward Elgar. RIS download Bibtex download

Reports

  • Fooks GJ, Mullen K, Wilmott J, Yates D, Mills T & Davis M (2023) Who gained, who lost? The distributional impact of COVID-19 government support for business RIS download Bibtex download

Website content

  • Brackley J, Leaver A & Yates D (2024) University finances are in a perilous state – it’s the result of market competition and debt-based expansion. RIS download Bibtex download
  • Fooks GJ, Mills T, Mullen K, Yates D & Willmott J (2023) How Britain’s Covid support for big business entrenched inequality. RIS download Bibtex download
  • Yates D & Lee W (2022) Why Methodology Matters: infusing research with ‘real life’ choices. RIS download Bibtex download
  • Yates D Part 5: A View to a Kill? Counter Accounting and the Potential to Leverage Violence for Change. RIS download Bibtex download
  • Brackley J, Leaver A & Yates D University Finances Are in a Perilous State – It’s the Result of Market Competition and Debt-Based Expansion. RIS download Bibtex download

Other

  • Simon E, Edwards R, Reif-Breitwieser V, Tidy J, Barragan Contreras S, Jackson J, Çelik B & Yates D (2024) Introduction: The production of organised violence. RIS download Bibtex download
  • Brackley J, Leaver A & Yates D (2024) Briefing note: an update on Higher Education finances. RIS download Bibtex download
  • Fooks GJ, Mullen K, Wilmott J, Yates D & Mills T (2023) Executive Summary. Who won? Who lost? The distributional impact of COVID-19 government support for business.. RIS download Bibtex download
  • Fooks GJ, Mullen K, Yates D, Mills T & Willmott J (2023) Who won? Who lost? The distributional impact of COVID-19 government support for business. Aston Centre for Health and Society Policy Brief.. RIS download Bibtex download
Research group

Centre for Research into Accounting and Finance in Context (CRAFiC)

David’s work maps to the group themes of:

  • Accountability at the Micro-level of Social Aggregation
  • NGO Governance and Accountability
  • Sustainability Accounting and Accountability
Grants

Date

Funding Body

Title

Grant Value

2017 British Accounting and Finance Association Exploring ‘Grassroots’ Notions of UK Service Club Accountability: Autonomy versus Control £1,952
2021 Joseph Rowntree Charitable Trust Covid-19, Executive Remuneration and Corporate Welfare £21,286

2023

British Accounting and Finance Association

Assessing institutional financial resilience: an assessment model for UK Higher Education

£1,800

2024 Grantham Centre for Sustainable Futures Wage Disparities in Global Supply Chains £9,274
Teaching interests

David currently leads on two modules for the school: ‘MGT302 Accounting and Accountability: theory and practice’ and ‘MGT384 Applied Accounting and Financial Management: business simulation’. Each of these modules reflects David’s personal research interest in the areas of accountability and business simulations. He also teaches on management accounting modules in the school, drawing from his professional status as a chartered management accountant.

PhD Supervision

David is currently accepting PhD students and welcomes PhD applications in the following areas:

  • Accountability
  • Accounting and Society
  • Accounting Education and Higher Education
  • NGO Accountability
  • Sustainability Accounting

Dr David Yates supervises: