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Dr Danny Chow
Senior Lecturer in Accounting



Dr Danny Chow is a Senior Lecturer in Accounting (Teaching and Scholarship) at the York Management School.

He joined York in August 2019, having previously worked at Durham University, Birkbeck University of London and the University of Manchester. He studied at the University of Leeds and University of Cambridge (BA, MPhil, PhD) and is also a Fellow of Advance HE (formerly the Higher Education Academy). His academic background is in the disciplines of accounting, public sector management and finance.

He has recently been appointed to the editorial board of the Journal of Public Budgeting, Accounting and Financial Management (JPBAFM: ISSN: 1096-3367) from 2020 to 2022. He is also currently serving as an examiner for the University of London’s International Programmes and has recently completed a stint as an external examiner at University College London (UCL) from 2015 to 2019. He also serves as an external member of the ACCA’s Public Sector Global Forum.



Danny’s teaching and research are interdisciplinary in nature, focusing on public sector accounting, public sector management and financial reporting. He is particularly interested in the organisational conflicts that often arise when accounting is introduced as a management tool in the public sector.

His recent work has focused in particular on the role of accounting in transforming social work and the introduction of consolidated, accruals based ‘whole of government’ accounts. He is currently supervising students at the doctoral level on accounting-based change in the public sector, and is interested in hearing from outstanding potential candidates who want to work in these areas for their doctorates.

Danny has reviewed for the following journals: Accounting, Auditing and Accountability Journal; Accounting Forum; Financial Accountability and Management; International Journal of Environmental Research and Public Health; Journal of Public Budgeting, Accounting and Financial Management; Sustainability; Administrative Sciences; Accounting History; Managerial Auditing Journal; Public Management Review; International Journal of Auditing; Accounting History Review (formerly Accounting, Business and Financial History); Journal of Accounting and Organisational Change.



Full publications list

Peer-reviewed Journal Articles

Chow, D., and Bracci, E. (2020) “Neoliberalism, accounting and the transformation of subjectivities in social work: A study on the implementation of personal budgets”, Financial Accountability and Management, 36(2), 151-170. DOI:
This paper won the best paper prize at the New Public Services workshop (University of Edinburgh, November 2018).

Chow, D., Greatbatch, D. and Bracci, E. (2019) “Financial Responsibilization in Social Work”, British Journal of Social Work, 49(6), 1582-1600. DOI:

Chow, D. and Aggestam, C. (2019) “The United Nations’ (UN) Decision to Adopt International Public Sector Accounting Standards (IPSAS)”, Journal of Public Budgeting, Accounting and Financial Management, 31(2), 285-306. DOI:

Chow, D., Pollanen, R., Baskerville, R., Aggestam, C. and Day, R. (2019) “Usefulness of Consolidated Government Accounts: A Comparative Study”, Public Money and Management, 39(3), 175-185. DOI:

Brusca, I., Montesinos, V. and Chow, D.S.L. (2013) “Legitimating International Public Sector Accounting Standards (IPSAS): The Case of Spain”, Public Money and Management, 33(6), 437-444. DOI:

Tong, V.C.H. and Chow, D.S.L. (2013) “A study of student participation and non-participation in pre-lecture electronic surveys”, British Journal of Educational Technology, 44(5), 869-880. DOI:

Purcell, C. and Chow, D.S.L. (2011) “The reorganisation of Children’s Social Services in England: Emergent themes”, Public Money and Management, 31(6), 403-410. DOI:

Chow, D.S.L., Humphrey, C. and Moll, J. (2009) “Researching the UK’s WGA Experience: A Transparent Challenge”, Public Money and Management, 29(4), 257-260. DOI:

Chow, D.S.L., Humphrey, C. and Moll, J. (2007) "Developing Whole of Government Accounting in the UK: Grand Claims, Practical Complexities and a Suggested Future Research Agenda", Financial Accountability and Management, 23(1), 27-54. DOI:

Duxbury, D., Keasey, K. Zhang, H. and Chow, S.L. (2005) “Mental Accounting and Decision Making: Evidence under Reverse Conditions where Money is Spent for Time Saved”, Journal of Economic Psychology, 26(4), 567-580. DOI:

Book Chapters

Chow, D., Coombs, H., Hodges, R. et al. (2018), “UK experiences”, in Ferry, L., Saliterer, I., Steccolini, I., Tucker, B. (eds.), The Research-Practice Gap on Accounting in the Public Services: An International Analysis, Book series on Public Financial Management (Palgrave Macmillan).

Bracci, E. and Chow, D., (2016) “When is personalisation co-production? The case of personal budgets in English social care”, book chapter in Bracci, E., Fugini, M.G. and Sicilia, M. (eds.), Co-Production in public services: experiences and challenges (Cham: Springer).

Chow, D.S.L., Humphrey, C., and Miller, P. (2005) "Financial Management in the UK Public Sector: Historical Development, Current Issues, and Controversies", in chapter 11, International Public Financial Management Reform: Progress, Contradictions, and Challenges, by Guthrie, J., Humphrey, C., Jones, L. and Olson, O. (eds.), pp. 283-322. Information Age Press, USA.

Research reports (externally funded research projects)

Chow, D., Day, R., Baskerville, R., Pollanen, R. and Aggestam, C. (2015), “Consolidated Government Accounts: How are they used?” ACCA Research Report (London: ACCA).

Aggestam, C., Chow, D., Day, R. and Pollanen, R. (2014), “Whole of Government Accounts: Who is using them?” Interim ACCA Research Report (London: ACCA).

Chow, D.S.L., Humphrey, C. and Moll, J. (2008) "Whole of Government Accounting in the UK", Global Research Reports No.101, ISBN 978-1-85908-441-0 (The Association of Chartered Certified Accountants). 

Other reports

Ferry, L. and Chow, D. (2016). Evidence to the Inquiry into Government Accounts (PDF). Parliament's Public Administration and Constitutional Affairs Committee (PACAC).




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The York Management School
University of York
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York YO10 5GD

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Room: MBA/016

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