![Edidiong Bassey](https://profiles-cardiff.imgix.net/attachments/7258?w=200&h=200&auto=format&crop=faces&fit=crop&q=90")
Dr Edidiong Bassey
- Available for postgraduate supervision
Teams and roles for Edidiong Bassey
Lecturer
Overview
I am a Lecturer in Accounting at Cardiff Business School, where I joined in September 2024. Before this, I served as a postdoctoral career development fellow at the School of Business and Society, University of York. I hold a PhD in accounting from the University of Galway, Ireland, as well as an MRes from Norwich Business School and an MSc from Kent Business School. I am a chartered accountant and a member of the Chartered Institute of Taxation (UK), the Chartered Institute of Taxation of Nigeria (CITN), and the Institute of Chartered Accountants of Nigeria (ICAN).
My research focuses on public money and management, with a particular interest in how fiscal systems, including taxation, can support the achievement of the Sustainable Development Goals. This includes work on domestic revenue mobilization in developing countries (SDG 17), the development of accountable, inclusive, and transparent institutions (SDG 16), and responses to climate change (SDG 13). I have been involved in projects examining tax regulation, advisory professions, and the transparency and governance of fiscal systems.
My work has been published in leading journals, including Government Information Quarterly (ABS 3), Journal of European Social Policy (ABS 3), Public Administration and Development (ABDC A), and Public Money & Management (ABDC A). I have also contributed to the academic community as a reviewer for journals such as Public Management Review, Government Information Quarterly, and Regulation & Governance. I was also part of a commissioned study for the European Union on the regulatory landscape of tax advisory services.
Currently, I am the principal investigator on a British Academy-funded project that explores the role of civil society in tax administration.
I have a blog where I regularly talk about tax and public finance issues. See link below Posts ‹ Tax & Spend with Edi — WordPress
Publication
2026
- Bassey, E. and Mulligan, E. 2026. Unprincipled principals in the accountability chain: autonomy and political control within tax administration in a developing country context. Financial Accountability & Management: in Governments, Public Services and Charities (10.1111/faam.70045)
- Bassey, E. 2026. Rethinking public administration reform: Institutional layering of bureaucratic, managerial and community logics over time in Nigeria's tax administration. Public Administration and Development (10.1002/pad.70058)
- Mulligan, E. et al., 2026. Cognitive and normative discourse in EU approach to policy reform: the case of pensions. Journal of European Social Policy (10.1177/09589287261419987)
2025
- Bassey, E. 2025. Debate: Addressing the accountability gap in local government accounting. Public Money & Management (10.1080/09540962.2025.2584503)
Articles
- Bassey, E. and Mulligan, E. 2026. Unprincipled principals in the accountability chain: autonomy and political control within tax administration in a developing country context. Financial Accountability & Management: in Governments, Public Services and Charities (10.1111/faam.70045)
- Bassey, E. 2026. Rethinking public administration reform: Institutional layering of bureaucratic, managerial and community logics over time in Nigeria's tax administration. Public Administration and Development (10.1002/pad.70058)
- Mulligan, E. et al., 2026. Cognitive and normative discourse in EU approach to policy reform: the case of pensions. Journal of European Social Policy (10.1177/09589287261419987)
- Bassey, E. 2025. Debate: Addressing the accountability gap in local government accounting. Public Money & Management (10.1080/09540962.2025.2584503)
Teaching
- Taxation - module co-leader Year 2 undergraduate
- Taxation - Policy Practice and Administration module co-leader Year 3 undergraduate
Previous teaching experience
- Interdisciplinary Perspectives on Accounting
- Statistics
- Data Analytics
Biography
Qualifications
- PhD in Accounting, University of Galway, Ireland
- Associate Diploma in International Taxation (ADIT), UK
- MRes in Social Sciences Research Methods, University of East Anglia, UK
- MSc in International Accounting and Finance, University of Kent, UK
- BSc Accounting, Lead City University, Nigeria
Academic Positions
- 2024 - Present: Lecturer in Accounting and Finance, Cardiff University
- 2023 - 2024: Post-Doctoral Career Development Fellow, University of York
- 2023 - 2023: Post-Doctoral Fellow, University of Galway
- 2019 - 2022: Graduate Teaching Assistant, University of Galway
Honours and awards
- James Hardiman Fellow (PhD Scholarship)
- Finalist, annual NUIG threesis PhD Competition on research impact and public engagement
- UEA Faculty of Social Sciences Scholarship
- Kent Business School (KBS) Silver Tiered Award for Academic Excellence
- Chancellors Prize for Best Graduating Student (Valedictorian)
Professional memberships
- Chartered Institute of Taxation (CIOT), UK
- Associate, Institute of Chartered Accountants of Nigeria (ACA)
- Fellow, Chartered Institute of Taxation of Nigeria (FCTI)
- Associate Member, Nigerian Institute of Management (AMNIM)
- British Accounting and Finance Association (BAFA)
- Tax Research Network (TRN)
Committees and reviewing
British Accounting and Finance Association (BAFA) Equality, Diversity and Inclusion Monitoring Group (2021 - Date)
Supervisions
I am interested in supervising PhD students in the areas of:
- Tax Administration
- Environmental Taxation
- Digital Taxation
- International Taxation
- Technology Acceptance Models
- Public Sector Accountability
Contact Details
Research themes
Specialisms
- Taxation and revenue
- Tax Administration
- public sector accountability
- Public Financial Management