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Yr Athro Carla Edgley
- Ar gael fel goruchwyliwr ôl-raddedig
Timau a rolau for Carla Edgley
Athro Cyfrifeg a Chyllid
Trosolwyg
Yr Athro Carla Edgley MA BFP FCA FHEA
I roi trosolwg o'm rôl, rwy'n Athro yn yr Adran Cyfrifeg a Chyllid yn Ysgol Busnes Caerdydd, ac yn gymrawd o'r Academi Addysg Uwch.
Mae fy niddordebau ymchwil ac addysgu mewn astudiaethau cymdeithasol rhyngddisgyblaethol, gan gynnwys astudiaethau amrywiaeth/rhywedd, trethiant a'r cysyniad materoldeb.
Ar hyn o bryd, rwy'n Gyd-gyfarwyddwr Grŵp Ymchwil Treth Rhyngddisgyblaethol Caerdydd (CITRG)https://www.cardiff.ac.uk/research/explore/research-units/cardiff-interdisciplinary-taxation-research-group.
O ran cysylltiadau â byrddau golygyddol, rwy'n Olygydd Cyswllt Critical Perspectives on Accounting Journal https://www.journals.elsevier.com/critical-perspectives-on-accounting/editorial-board.
Mae fy rhwydweithiau proffesiynol fel a ganlyn: Rwy'n Gyfrifydd Siartredig ac yn gymrawd o Sefydliad y Cyfrifwyr Siartredig yng Nghymru a Lloegr (ICAEW), yn aelod o Is-bwyllgor Technegol Cymru y Sefydliad Siartredig Trethiant ac yn gyn-aelod cyfetholedig o Gyngor ICAEW sy'n cynrychioli academiaeth y DU.
Cyhoeddiad
2025
- Oats, L., Edgley, C. and Mulligan, E. 2025. Critical perspectives on taxation: in praise of heterophony. Critical Perspectives On Accounting 101, article number: 102794. (10.1016/j.cpa.2025.102794)
2024
- Anderson-Gough, F., Edgley, C., Robson, K. and Sharma, N. 2024. Cultural circularities that limit diversity: emancipating voices. Social and Environmental Accountability Journal 44(2), pp. 159-168. (10.1080/0969160X.2024.2374961)
- Anderson-Gough, F., Edgley, C., Sharma, N. and Robson, K. 2024. Diversity and the evaluation of talent in the accounting profession:the enigma of merit. Accounting Horizons 38(1), pp. 27-37. (10.2308/HORIZONS-2022-103)
2022
- Anderson-Gough, F., Edgley, C., Robson, K. and Sharma, N. 2022. Organizational responses to multiple logics: Diversity, identity and the professional service firm. Accounting, Organizations and Society 103, article number: 101336. (10.1016/j.aos.2022.101336)
2021
- Edgley, C. R. and Holland, K. M. 2021. 'Unknown unknowns' and the tax knowledge gap: power and the materiality of discretionary tax disclosures. Critical Perspectives On Accounting 81, article number: 102227. (10.1016/j.cpa.2020.102227)
2018
- Anderson-Gough, F., Edgley, C., Robson, K. and Sharma, N. 2018. Professional identity and the enigma of diversity. Presented at: Interdisciplinary Perspectives on Accounting Conference, Edinburgh Business School, 11-13 July 2018. pp. -.
2017
- Anderson-Gough, F., Edgley, C. and Sharma, N. 2017. Qualitative data management and analysis software. In: Hoque, Z. et al. eds. The Routledge Companion to Qualitative Accounting Research Methods. Taylor & Francis, pp. 405-431.
- Edgley, C., Sharma, N., Anderson Gough, F. and Robson, K. 2017. Diversity and the accounting profession. Technical Report.
- Edgley, C. and Holland, K. 2017. Unknown unknowns and the tax knowledge gap: Evaluating materiality in tax disclosures.. Presented at: Critical perspectives on Accounting Conference 2017, Quebec, 2-5 July 2017. pp. -.
- Edgley, C., Sharma, N., Anderson-Gough, F. and Robson, K. 2017. Diversity and the accounting profession. Project Report. [Online]. ICAEW Charitable Trusts. Available at: https://www.icaew.com/-/media/corporate/files/technical/research-and-academics/diversity-and-the-accounting-professsion.ashx?la=en
- Anderson-Gough, F., Edgley, C., Robson, K. and Sharma, N. 2017. Let everyone win it on merit. Presented at: Critical Perspectives on Accounting Conference, Quebec, 2-5 July 2017.
2016
- Edgley, C., Sharma, N. and Anderson-Gough, F. 2016. Diversity and professionalism in the Big Four firms: expectation, celebration and weapon in the battle for talent. Critical Perspectives On Accounting 35, pp. 13-34. (10.1016/j.cpa.2015.05.005)
2015
- Edgley, C., Jones, M. J. and Atkins, J. 2015. The adoption of the materiality concept in social and environmental reporting assurance: A field study approach. British Accounting Review 47(1), pp. 1-18. (10.1016/j.bar.2014.11.001)
2014
- Edgley, C. 2014. A genealogy of accounting materiality. Critical Perspectives On Accounting 25(3), pp. 255-271. (10.1016/j.cpa.2013.06.001)
2010
- Edgley, C. R. 2010. Backstage in legal theatre: a Foucauldian interpretation of 'Rationes Decidendi' on the question of taxable business profits. Critical Perspectives on Accounting 21(7), pp. 560-572. (10.1016/j.cpa.2010.03.008)
- Edgley, C. R., Jones, M. J. and Solomon, J. F. 2010. Stakeholder inclusivity in social and environmental report assurance. Accounting, Auditing & Accountability Journal 23(4), pp. 532-557. (10.1108/09513571011041615)
2008
- Solomon, J. F. and Edgley, C. R. 2008. The abandoned mandatory OFR: a lost opportunity for SER?. Social Responsibility Journal 4(3), pp. 324-348. (10.1108/17471110810892848)
1999
- Edgley, C. R. and Chandler, R. A. 1999. Certainly reasonable or reasonable certainty. British Tax Review(4), pp. 309-314.
Articles
- Oats, L., Edgley, C. and Mulligan, E. 2025. Critical perspectives on taxation: in praise of heterophony. Critical Perspectives On Accounting 101, article number: 102794. (10.1016/j.cpa.2025.102794)
- Anderson-Gough, F., Edgley, C., Robson, K. and Sharma, N. 2024. Cultural circularities that limit diversity: emancipating voices. Social and Environmental Accountability Journal 44(2), pp. 159-168. (10.1080/0969160X.2024.2374961)
- Anderson-Gough, F., Edgley, C., Sharma, N. and Robson, K. 2024. Diversity and the evaluation of talent in the accounting profession:the enigma of merit. Accounting Horizons 38(1), pp. 27-37. (10.2308/HORIZONS-2022-103)
- Anderson-Gough, F., Edgley, C., Robson, K. and Sharma, N. 2022. Organizational responses to multiple logics: Diversity, identity and the professional service firm. Accounting, Organizations and Society 103, article number: 101336. (10.1016/j.aos.2022.101336)
- Edgley, C. R. and Holland, K. M. 2021. 'Unknown unknowns' and the tax knowledge gap: power and the materiality of discretionary tax disclosures. Critical Perspectives On Accounting 81, article number: 102227. (10.1016/j.cpa.2020.102227)
- Edgley, C., Sharma, N. and Anderson-Gough, F. 2016. Diversity and professionalism in the Big Four firms: expectation, celebration and weapon in the battle for talent. Critical Perspectives On Accounting 35, pp. 13-34. (10.1016/j.cpa.2015.05.005)
- Edgley, C., Jones, M. J. and Atkins, J. 2015. The adoption of the materiality concept in social and environmental reporting assurance: A field study approach. British Accounting Review 47(1), pp. 1-18. (10.1016/j.bar.2014.11.001)
- Edgley, C. 2014. A genealogy of accounting materiality. Critical Perspectives On Accounting 25(3), pp. 255-271. (10.1016/j.cpa.2013.06.001)
- Edgley, C. R. 2010. Backstage in legal theatre: a Foucauldian interpretation of 'Rationes Decidendi' on the question of taxable business profits. Critical Perspectives on Accounting 21(7), pp. 560-572. (10.1016/j.cpa.2010.03.008)
- Edgley, C. R., Jones, M. J. and Solomon, J. F. 2010. Stakeholder inclusivity in social and environmental report assurance. Accounting, Auditing & Accountability Journal 23(4), pp. 532-557. (10.1108/09513571011041615)
- Solomon, J. F. and Edgley, C. R. 2008. The abandoned mandatory OFR: a lost opportunity for SER?. Social Responsibility Journal 4(3), pp. 324-348. (10.1108/17471110810892848)
- Edgley, C. R. and Chandler, R. A. 1999. Certainly reasonable or reasonable certainty. British Tax Review(4), pp. 309-314.
Book sections
- Anderson-Gough, F., Edgley, C. and Sharma, N. 2017. Qualitative data management and analysis software. In: Hoque, Z. et al. eds. The Routledge Companion to Qualitative Accounting Research Methods. Taylor & Francis, pp. 405-431.
Conferences
- Anderson-Gough, F., Edgley, C., Robson, K. and Sharma, N. 2018. Professional identity and the enigma of diversity. Presented at: Interdisciplinary Perspectives on Accounting Conference, Edinburgh Business School, 11-13 July 2018. pp. -.
- Edgley, C. and Holland, K. 2017. Unknown unknowns and the tax knowledge gap: Evaluating materiality in tax disclosures.. Presented at: Critical perspectives on Accounting Conference 2017, Quebec, 2-5 July 2017. pp. -.
- Anderson-Gough, F., Edgley, C., Robson, K. and Sharma, N. 2017. Let everyone win it on merit. Presented at: Critical Perspectives on Accounting Conference, Quebec, 2-5 July 2017.
Monographs
- Edgley, C., Sharma, N., Anderson Gough, F. and Robson, K. 2017. Diversity and the accounting profession. Technical Report.
- Edgley, C., Sharma, N., Anderson-Gough, F. and Robson, K. 2017. Diversity and the accounting profession. Project Report. [Online]. ICAEW Charitable Trusts. Available at: https://www.icaew.com/-/media/corporate/files/technical/research-and-academics/diversity-and-the-accounting-professsion.ashx?la=en
- Edgley, C., Sharma, N. and Anderson-Gough, F. 2016. Diversity and professionalism in the Big Four firms: expectation, celebration and weapon in the battle for talent. Critical Perspectives On Accounting 35, pp. 13-34. (10.1016/j.cpa.2015.05.005)
- Edgley, C., Jones, M. J. and Atkins, J. 2015. The adoption of the materiality concept in social and environmental reporting assurance: A field study approach. British Accounting Review 47(1), pp. 1-18. (10.1016/j.bar.2014.11.001)
- Edgley, C. 2014. A genealogy of accounting materiality. Critical Perspectives On Accounting 25(3), pp. 255-271. (10.1016/j.cpa.2013.06.001)
- Edgley, C. R. 2010. Backstage in legal theatre: a Foucauldian interpretation of 'Rationes Decidendi' on the question of taxable business profits. Critical Perspectives on Accounting 21(7), pp. 560-572. (10.1016/j.cpa.2010.03.008)
- Edgley, C. R., Jones, M. J. and Solomon, J. F. 2010. Stakeholder inclusivity in social and environmental report assurance. Accounting, Auditing & Accountability Journal 23(4), pp. 532-557. (10.1108/09513571011041615)
- Solomon, J. F. and Edgley, C. R. 2008. The abandoned mandatory OFR: a lost opportunity for SER?. Social Responsibility Journal 4(3), pp. 324-348. (10.1108/17471110810892848)
Ymchwil
Primary research interests
- Diversity
- Materiality
- Sustainability reporting and assurance
- Taxation, in particular, the taxation of business profits
PhD supervision research interests
Diversity and the accounting profession,Taxation of business profits,The materiality concept
Research projects
- The accounting concept of Materiality
- Diversity and the profession
- Together with Dr Nina Sharma she is the principal applicant on a research project funded jointly by the ICAEW Charitable Trusts and the Interdisciplinary Perspectives on Accounting Research Group, (IPARG) investigating career progression/diversity in the accounting profession.
Addysgu
Ymrwymiadau addysgu
- Trethiant - cydlynydd modiwl Israddedig Blwyddyn 2
- Archwilio - cydlynydd modiwl israddedig Blwyddyn 2
- Trethiant - Cydlynydd modiwl Ymarfer Polisi a Gweinyddu Blwyddyn 3 israddedig
- Goruchwyliaeth PhD - Mae Carla yn oruchwyliwr i fyfyrwyr PhD ym meysydd pwnc treth feirniadol, amrywiaeth, cynhwysiant a hunaniaeth broffesiynol yn y Proffesiwn Cyfrifyddu a'r cysyniad cyfrifyddu o fateroldeb.
Meysydd addysgu blaenorol:
- Llywodraethu Corfforaethol - cydlynydd modiwl israddedig Blwyddyn 3
- Darlithydd ar ddulliau ymchwil mewn Cyfrifeg - Cyfrifeg a Chyllid MSc
Dyfarniadau
- Wedi'i enwebu ar gyfer Gwobr Cyfoethogi Bywyd Myfyrwyr - 2024
- Gwobr OCAS Coleg AHSS - Hydref 2014
- Gwobr Rhagoriaeth Addysgu - Ysgol Busnes Caerdydd Medi 2013
Bywgraffiad
Bywgraffiad
Mae Carla Edgley yn Athro yn Ysgol Busnes Caerdydd, Prifysgol Caerdydd. Mae hi'n darlithio mewn Treth ac Archwilio ar lefel israddedig ac mae'n Gadeirydd y grŵp pwnc cyfrifeg proffesiynol yn yr Adran Cyfrifeg a Chyllid. Gweithiodd i PricewaterhouseCoopers, ac mewn diwydiant am sawl blwyddyn cyn symud i yrfa academaidd. Mae hi'n gymrawd o Sefydliad y Cyfrifwyr Siartredig yng Nghymru a Lloegr (ICAEW), yn gyn-aelod cyfetholedig o Gyngor ICAEW sy'n cynrychioli'r byd academaidd a Grŵp Strategaeth ICAEW Cymru, ac ar hyn o bryd mae'n aelod o Is-bwyllgor Technegol Cymru o'r Sefydliad Siartredig Trethiant.
Mae ei hymchwil a'i chyhoeddiadau hyd yma yn canolbwyntio ar astudiaethau cymdeithasol cyfrifeg sy'n archwilio cymdeithaseg materoliaeth fel cysyniad adrodd mewn cyfrifyddu, trethiant a chyfrifoldeb cymdeithasol corfforaethol a hefyd sut mae'r agenda amrywiaeth yn newid credoau am hunaniaeth / teilyngdod proffesiynol mewn cwmnïau gwasanaethau proffesiynol. Mae llawer o'i chyhoeddiadau hyd yma wedi tynnu ar fewnwelediadau Foucauldian i waith materoldeb, pŵer a gwybodaeth ym maes cyfrifyddu.
Ar hyn o bryd mae Carla yn Olygydd Cyswllt Critical Perspectives on Accounting Journal ac mae wedi cael ei gwahodd i ddod yn Olygydd Cyswllt y cyfnodolyn Cyfrifeg newydd, Interdisciplinary Accounting Review. Yn ddiweddar, mae hi wedi cael ei henwebu i wasanaethu fel aelod o Grŵp Llywio British Accounting Review.
Mae ei chyhoeddiadau'n cynnwys papurau mewn cyfnodolion academaidd fel Accounting Organisations and Society, Critical Perspectives on Accounting Journal, Accounting, Auditing and Accountability Journal, Accounting Horizons, y British Tax Review, a'r British Accounting Review.
Mae hi'n gyn-Gyfarwyddwr Grŵp Ymchwil Treth Rhyngddisgyblaethol Caerdydd ac yn aelod sylfaenol o'r Grŵp Ymchwil Safbwyntiau Rhyngddisgyblaethol ar Gyfrifeg - bellach PACCFINTAX yn Ysgol Busnes Caerdydd.
Cymwysterau
- Coleg Santes Hilda, Prifysgol Rhydychen M.A. Clasuron
- Cyfrifydd Siartredig, F.C.A.
- Aelod o'r F.H.E.A.
Profiad Blaenorol
- Awdurdod Iechyd Gorllewin Morgannwg - gan gynnwys Dirprwy Gyfarwyddwr Cyllid/Cyfarwyddwr Cyllid Dros Dro (1993-1997)
- EMAP Plc - Prif Gyfrifydd Cylchgronau Defnyddwyr EMAP (1992-1993)
- Hyfforddiant Ariannol - Darlithydd mewn Archwilio a Threth, arholiadau ICAEW a'r Sefydliad Trethiant (1991-1992)
- Daily Mail - Rheolwr Cyllid (1990-1991)
- Price Waterhouse - O hyfforddai i Reolwr Archwilio Cynorthwyol, gan gynnwys secondiad i'r Adran Hyfforddi (1985-1990)
Contact Details
+44 29208 76567
Adeilad Aberconwy, Ystafell D03, Rhodfa Colum, Cathays, Caerdydd, CF10 3EU
